šŸ’° Financial Performance

Revenue Growth by Segment

Revenue from operations grew 51.7% YoY in H1FY26 to INR 387 Cr from INR 255 Cr in H1FY25. Q2FY26 revenue was INR 168 Cr, representing a 17.2% YoY increase but a 23.1% sequential decline from Q1FY26.

Profitability Margins

H1FY26 PAT margin stood at 28.9%, an improvement of 354 bps from 25.4% in H1FY25. Q2FY26 PAT margin was 27.0%, down 219 bps YoY and 340 bps QoQ.

EBITDA Margin

EBITDA margin for H1FY26 was 45.4%, up 362 bps from 41.8% in H1FY25. Q2FY26 EBITDA margin was 43.0%, a slight decline of 68 bps YoY.

Capital Expenditure

Historical Capex in H1FY26 was INR 162 Cr (investing activities), significantly higher than INR 43 Cr in H1FY25. Property, Plant and Equipment increased to INR 468 Cr in H1FY26 from INR 283 Cr in FY25.

Credit Rating & Borrowing

Interest Coverage Ratio improved to 17.48 in H1FY26 from 10.99 in FY25. Finance costs decreased 15.4% YoY in H1FY26 to INR 9 Cr.

āš™ļø Operational Drivers

Raw Materials

Cost of Material Consumed represents the primary operational cost, totaling INR 144 Cr in H1FY26, which is 37.2% of total revenue.

Capacity Expansion

PPE increased from INR 283 Cr in FY25 to INR 468 Cr in H1FY26, indicating significant capacity addition. Capital work-in-progress stood at INR 8 Cr as of H1FY26.

Raw Material Costs

Raw material costs increased 64.5% YoY in H1FY26 to INR 144 Cr, outpacing revenue growth of 51.7%.

Manufacturing Efficiency

Return on Capital Employed (ROCE) was 67.81% (annualized) in H1FY26, compared to 80.22% in FY25.

Logistics & Distribution

Other expenses, which include distribution and administrative costs, were INR 81 Cr in H1FY26, up 53.4% YoY.

šŸ“ˆ Strategic Growth

Expected Growth Rate

51.70%

Growth Strategy

Growth is driven by capacity expansion (PPE growth of INR 185 Cr in six months), supportive policy frameworks for local production, and technology advancement in the solar industry. The company is also engaging in non-deal roadshows to interact with institutional investors like Jefferies and HSBC AM.

Products & Services

Solar cells and solar modules (implied by industry positioning and company name).

Brand Portfolio

Websol Energy System.

Market Expansion

The company is targeting growth through supportive policy frameworks that encourage local production and technology advancement.

šŸŒ External Factors

Industry Trends

Benefiting from supportive policy frameworks encouraging local production and technology advancement in the solar sector.

Competitive Landscape

The company faces competition and risks related to managing growth and talent retention.

Competitive Moat

None

Macro Economic Sensitivity

Sensitive to economic conditions, fiscal deficits, and prevailing economic costs.

Geopolitical Risks

Subject to risks from regulatory changes and government policies affecting the solar industry.

āš–ļø Regulatory & Governance

Industry Regulations

Compliant with SEBI (LODR) Regulations, 2015 and other applicable SEBI guidelines.

Taxation Policy Impact

Tax expenses for H1FY26 were INR 37 Cr compared to INR 16 Cr in H1FY25. Deferred tax liabilities increased to INR 43 Cr.

Legal Contingencies

No penalties imposed by capital market regulators in the last three years. No loans/advances provided to firms where directors are interested.

āš ļø Risk Analysis

Key Uncertainties

Fluctuations in earnings, contract overruns, and regulatory changes are cited as key risk factors.

Technology Obsolescence Risk

Technological developments are listed as a risk factor requiring continuous advancement.

Credit & Counterparty Risk

Trade receivables increased to INR 16 Cr in H1FY26 from INR 5 Cr in FY25.