Macpower CNC Machines Q2 FY26: Profit Surge Masks Valuation Concerns

Nov 14 2025 09:42 AM IST
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Macpower CNC Machines Ltd., a Gujarat-based precision engineering equipment manufacturer, delivered a remarkable profit performance in Q2 FY26, but the stock remains under pressure amid valuation concerns and technical weakness. The company, with a market capitalisation of ₹850.55 crores, has seen its shares decline 36.10% over the past year, significantly underperforming both the broader market and its industrial manufacturing peers.





Net Profit (Q2 FY26)

₹9.38 Cr

Highest Quarterly Profit



Revenue (Q2 FY26)

₹85.71 Cr

Record Quarterly Sales



Operating Margin (FY25)

15.7%

+120 bps YoY



ROE (Latest)

18.55%

Strong Capital Efficiency




The company's latest quarterly performance showcases robust operational momentum, with Q2 FY26 marking a significant milestone. However, this operational strength stands in stark contrast to the stock's market performance, which has been hampered by expensive valuations and deteriorating technical indicators. Trading at ₹850.20 as of November 14, 2025, the stock is down 47.22% from its 52-week high of ₹1,610.95, reflecting investor concerns about sustainability of growth and premium pricing.



Despite the challenging stock performance, Macpower CNC's fundamental business trajectory shows promise. The company has demonstrated consistent revenue growth over the past five years, with sales expanding at a compound annual growth rate of 17.95%. More impressively, EBIT growth has outpaced revenue expansion, clocking in at 37.86% CAGR, indicating improving operational leverage and margin expansion.



Financial Performance: Steady Annual Progress



For the full fiscal year FY25, Macpower CNC Machines reported net sales of ₹261.00 crores, representing an 8.3% increase from ₹241.00 crores in FY24. Whilst this growth rate moderated from the previous year's 19.9% expansion, it reflects a more sustainable pace following the exceptional 69.6% surge witnessed in FY22 during the post-pandemic recovery phase.

























































Fiscal Year Net Sales (₹ Cr) YoY Growth PAT (₹ Cr) PAT Margin Operating Margin
FY25 261.00 +8.3% 25.00 9.6% 15.7%
FY24 241.00 +19.9% 24.00 10.0% 14.5%
FY23 201.00 +5.8% 12.00 6.0% 10.0%
FY22 190.00 +69.6% 12.00 6.3% 10.5%
FY21 112.00 +38.3% 6.00 5.4% 8.0%



The company's profitability metrics reveal a compelling narrative of margin expansion. Operating profit (excluding other income) surged to ₹41.00 crores in FY25, yielding a margin of 15.7%, up from 14.5% in FY24. This 120-basis-point improvement demonstrates effective cost management and operational efficiency gains. Profit after tax stood at ₹25.00 crores, translating to a PAT margin of 9.6%, marginally lower than the prior year's 10.0% due to higher tax provisioning at 26.5% versus 25.0% previously.





Revenue (FY25)

₹261 Cr

▲ 8.3% YoY



Net Profit (FY25)

₹25 Cr

▲ 4.2% YoY



Operating Margin (FY25)

15.7%

+120 bps YoY



PAT Margin (FY25)

9.6%

-40 bps YoY




The quality of earnings appears robust, supported by a debt-free balance sheet and strong cash generation capabilities. The company's net debt-to-equity ratio of -0.02 indicates it maintains a net cash position, providing financial flexibility for growth investments without the burden of interest expenses. This zero-debt status is particularly noteworthy in the capital-intensive manufacturing sector.



Operational Excellence: Superior Capital Efficiency



Macpower CNC's operational metrics underscore the management's ability to generate strong returns on invested capital. The company's average Return on Equity (ROE) of 15.04% over recent years, with the latest reading at an impressive 18.55%, demonstrates effective utilisation of shareholder capital. This higher ROE reflects the company's ability to generate superior profits relative to its equity base, a critical indicator of management quality and competitive positioning.




Capital Efficiency Strengths


ROE Performance: The company's latest ROE of 18.55% significantly exceeds the average peer group ROE of approximately 16%, indicating superior capital deployment. The improving trajectory from 15.04% average to 18.55% latest showcases management's success in enhancing profitability whilst maintaining a conservative capital structure.


ROCE Leadership: With an average Return on Capital Employed (ROCE) of 21.61% and latest reading at 25.26%, Macpower CNC demonstrates exceptional operational efficiency. This metric, which measures profitability relative to total capital employed, has shown consistent improvement, reflecting the company's ability to generate strong returns from its asset base.




The balance sheet strength provides a solid foundation for future growth. Shareholder funds expanded to ₹142.82 crores in FY25 from ₹119.12 crores in FY24, driven by retained earnings. Current assets of ₹157.17 crores comfortably exceed current liabilities of ₹69.89 crores, providing a healthy current ratio and adequate working capital cushion. Fixed assets stood at ₹52.25 crores, reflecting ongoing capital expenditure to support capacity expansion.



The company's interest coverage ratio of 23.02 times (on average) is exceptional, though somewhat academic given the minimal debt levels. More relevant is the company's ability to convert profits into cash. Operating cash flow for FY25 was ₹6.00 crores, constrained by working capital expansion of ₹24.00 crores, which suggests the company is investing in inventory and receivables to support revenue growth.



Industry Context: Manufacturing Sector Headwinds



The industrial manufacturing sector has faced significant challenges over the past year, with the sector index declining 25.38%. Macpower CNC's 36.10% decline over the same period indicates company-specific pressures beyond broader sectoral weakness. The underperformance of 10.72 percentage points versus the sector suggests investors have specific concerns about the company's valuation multiples and growth sustainability.




Competitive Positioning Analysis


Within the precision engineering and CNC machinery space, Macpower CNC occupies a niche position serving industrial clients requiring specialised manufacturing equipment. The company's focus on customised solutions and technical expertise provides some insulation from commodity-like pricing pressures. However, the sector remains highly competitive, with both domestic and international players vying for market share.


The company's five-year sales CAGR of 17.95% significantly outpaces nominal GDP growth, suggesting market share gains or benefiting from favourable industry tailwinds such as the government's manufacturing push and import substitution initiatives.




Peer Comparison: Premium Valuation Under Scrutiny



A comparative analysis with industry peers reveals why investors have turned cautious on Macpower CNC despite its operational strengths. The company trades at a significant premium on price-to-book value metrics whilst delivering ROE in line with or below several competitors.

































































Company P/E (TTM) P/BV ROE % Debt/Equity Div Yield
Macpower CNC 32.51 6.03 15.04% -0.02 0.17%
Eimco Elecon (I) 25.51 2.55 4.92% -0.04 0.29%
Gala Precision Eng 32.16 3.81 10.54% -0.14
OBSC Perfection 49.54 7.25 27.44% 0.10
Sahasra Electronics 95.80 3.51 29.11% -0.02
Kabra Extrusion 275.08 1.71 7.38% 0.22 1.14%



Macpower CNC's price-to-book ratio of 6.03x is the second-highest in the peer group, exceeded only by OBSC Perfection at 7.25x. However, OBSC Perfection justifies its premium with an ROE of 27.44%, nearly double Macpower's 15.04%. Similarly, Sahasra Electronics trades at just 3.51x book value despite delivering an ROE of 29.11%. This valuation disconnect suggests the market may be overestimating Macpower's growth prospects or underappreciating execution risks.



On the positive side, Macpower's P/E ratio of 32.51x appears reasonable compared to peers like Sahasra Electronics (95.80x) and Kabra Extrusion (275.08x). The company's zero-debt status also compares favourably, providing financial stability that some leveraged competitors lack.



Valuation Analysis: Expensive Territory



Multiple valuation metrics point to Macpower CNC trading at stretched levels. The stock's P/E ratio of 33x, whilst lower than some peers, appears elevated given the company's moderate single-digit revenue growth and ROE profile. The PEG ratio of 19.25 is particularly concerning, suggesting the stock is expensive relative to its growth rate. A PEG ratio above 2.0 typically indicates overvaluation, and Macpower's reading of 19.25 is a significant red flag.





P/E Ratio (TTM)

33x

Above Historical Average



P/BV Ratio

6.03x

Premium Valuation



EV/EBITDA

20.19x

Elevated Multiple



Dividend Yield

0.17%

Below Peer Average




The EV/EBITDA multiple of 20.19x and EV/Sales ratio of 3.15x further underscore the expensive valuation. These enterprise value metrics suggest investors are pricing in significant future growth and margin expansion, expectations that may prove challenging to meet given the current flat financial trend classification and moderating revenue growth trajectory.



The stock's valuation grade has fluctuated between "Fair" and "Expensive" in recent months, currently sitting in "Expensive" territory. This classification, combined with a proprietary Mojo Score of just 37/100, indicates limited upside potential at current levels and elevated downside risk if growth disappoints.



Shareholding Pattern: Stable Promoter Base



The shareholding structure of Macpower CNC reflects a promoter-dominated ownership pattern typical of Indian mid-cap manufacturing companies. Promoter holding has remained rock-solid at 73.17% across the past five quarters, with no pledging of shares—a positive indicator of promoter confidence and financial stability.

























































Shareholder Category Sep'25 Jun'25 Mar'25 Dec'24 QoQ Change
Promoters 73.17% 73.17% 73.17% 73.17% 0.00%
FIIs 1.04% 1.29% 1.32% 1.25% -0.25%
Mutual Funds 0.00% 0.00% 0.00% 0.00% 0.00%
Other DIIs 0.36% 0.28% 0.27% 0.00% +0.08%
Non-Institutional 25.42% 25.26% 25.24% 25.58% +0.16%



However, the institutional ownership profile raises concerns. Foreign Institutional Investors (FIIs) have been gradually reducing their stake, declining from 1.32% in March 2025 to 1.04% in September 2025, a 28-basis-point reduction. More notably, mutual fund ownership remains at zero, suggesting domestic institutional investors have shown no interest in the stock despite its operational performance.



The absence of mutual fund participation is particularly significant, as these sophisticated investors typically conduct thorough due diligence before taking positions. Their continued absence, combined with declining FII interest, suggests institutional scepticism about the stock's risk-reward profile at current valuations. Non-institutional investors (retail and HNIs) comprise 25.42% of the shareholder base, providing some liquidity but potentially increasing volatility.



Stock Performance: Significant Underperformance



Macpower CNC's stock price trajectory over the past year paints a challenging picture for investors. The shares have declined 36.10% over the past twelve months, significantly underperforming the Sensex's 8.51% gain by a stark 44.61 percentage points. This underperformance extends across most time horizons, with negative alpha generation in recent periods.































































Period Stock Return Sensex Return Alpha
1 Week +9.25% +1.16% +8.09%
1 Month +0.48% +2.63% -2.15%
3 Months -0.32% +4.45% -4.77%
6 Months -7.47% +3.51% -10.98%
YTD -43.52% +7.74% -51.26%
1 Year -36.10% +8.51% -44.61%
2 Years +45.98% +29.65% +16.33%
3 Years +144.70% +36.61% +108.09%



The longer-term picture provides some consolation, with the stock delivering exceptional returns over three-year (+144.70%) and five-year (+1,239.95%) periods. These stellar long-term gains reflect the company's successful transformation and growth journey. However, the recent sharp correction from the 52-week high of ₹1,610.95 to the current ₹850.20 represents a 47.22% decline, wiping out substantial shareholder wealth.



Technical indicators paint a bearish picture. The stock trades below all key moving averages—5-day (₹811.23), 20-day (₹827.21), 50-day (₹844.87), 100-day (₹895.72), and 200-day (₹974.07)—suggesting sustained selling pressure. The current technical trend is classified as "Mildly Bearish," with multiple technical indicators showing negative signals. The stock's beta of 1.50 indicates high volatility, with price swings 50% more extreme than the broader market.




"Whilst Macpower CNC's operational fundamentals remain intact with strong ROE and zero debt, the stock's expensive valuation and deteriorating technical picture suggest limited near-term upside potential."


Investment Thesis: Mixed Signals Across Parameters



The investment case for Macpower CNC presents a complex picture with conflicting signals across key parameters. The company's quality grade is classified as "Average," reflecting solid long-term financial performance but not exceptional enough to justify premium valuations. The financial trend for the latest quarter (September 2025) is categorised as "Flat," indicating stagnation in key metrics despite record quarterly numbers.





Valuation Grade

EXPENSIVE

Premium Multiples



Quality Grade

AVERAGE

Solid Fundamentals



Financial Trend

FLAT

Stagnant Metrics



Technical Trend

MILDLY BEARISH

Below All MAs




The valuation remains the primary concern, with the stock trading in "Expensive" territory across multiple metrics. The PEG ratio of 19.25 is particularly worrying, suggesting the market has priced in aggressive growth that may not materialise. The technical trend classification of "Mildly Bearish" adds to the cautious outlook, with the stock struggling to find support above key moving averages.



Key Strengths & Risk Factors





✅ KEY STRENGTHS



  • Zero Debt Balance Sheet: Net cash position provides financial flexibility and eliminates refinancing risk

  • Strong ROE Profile: Latest ROE of 18.55% demonstrates superior capital efficiency and profitability

  • Consistent Revenue Growth: Five-year sales CAGR of 17.95% reflects market share gains and industry tailwinds

  • Margin Expansion: Operating margins improved 120 bps to 15.7% in FY25, showcasing operational leverage

  • Stable Promoter Holding: 73.17% promoter stake with zero pledging indicates strong alignment with shareholders

  • Impressive Long-Term Returns: Five-year stock return of 1,239.95% demonstrates wealth creation capability

  • Healthy Balance Sheet: Current assets significantly exceed current liabilities, ensuring adequate liquidity




⚠️ KEY CONCERNS



  • Expensive Valuation: PEG ratio of 19.25 and P/BV of 6.03x suggest overvaluation relative to growth prospects

  • Deteriorating Stock Performance: Down 36.10% in past year, underperforming sector by 10.72 percentage points

  • Flat Financial Trend: Latest quarterly trend classified as "Flat," indicating stagnating momentum

  • Weak Technical Picture: Trading below all key moving averages with "Mildly Bearish" trend classification

  • Zero Institutional Interest: No mutual fund ownership and declining FII stake signal institutional scepticism

  • High Volatility: Beta of 1.50 indicates significantly higher risk than broader market

  • Moderating Growth: Revenue growth decelerated to 8.3% in FY25 from 19.9% in FY24





Outlook: What to Watch





POSITIVE CATALYSTS



  • Revenue Acceleration: Return to double-digit topline growth would justify current valuations

  • Margin Expansion: Further operating leverage driving margins above 17% would enhance profitability

  • Institutional Participation: Entry of mutual funds or increased FII interest would provide price support

  • Technical Reversal: Sustained move above 200-day MA (₹974) would signal trend change

  • Order Book Growth: Announcement of large orders would boost revenue visibility




RED FLAGS



  • Further Growth Deceleration: Revenue growth slipping below 5% would pressure valuations severely

  • Margin Compression: Operating margins falling below 14% would signal competitive pressures

  • Working Capital Deterioration: Continued negative operating cash flow would raise liquidity concerns

  • Technical Breakdown: Break below 52-week low of ₹601.20 would trigger further selling

  • Promoter Actions: Any reduction in promoter stake or share pledging would be highly negative






The Verdict: Overvalued Despite Operational Strengths


SELL

Score: 37/100


For Fresh Investors: Avoid initiating positions at current levels. The stock trades at expensive valuations (PEG ratio of 19.25, P/BV of 6.03x) that are not justified by the moderating growth trajectory and "Flat" financial trend. Wait for a meaningful correction towards ₹650-700 levels or evidence of re-acceleration in growth metrics before considering entry.


For Existing Holders: Consider booking profits and reducing exposure, particularly if your cost basis is below ₹600. Whilst the company's fundamentals remain solid with zero debt and strong ROE, the combination of expensive valuation, deteriorating technicals, and lack of institutional support suggests limited near-term upside. Maintain tight trailing stop-losses given high volatility (beta of 1.50).


Fair Value Estimate: ₹650-700 (23.5-29.4% downside from current levels)


Macpower CNC Machines presents a classic case of a fundamentally sound business trading at valuations that leave little room for error. Whilst the zero-debt balance sheet, improving ROE, and consistent revenue growth are commendable, the expensive multiples and flat recent financial trend warrant caution. The absence of institutional participation and deteriorating technical picture further reinforce a cautious stance. Investors would be better served waiting for a more attractive entry point or clearer evidence of re-accelerating growth before committing capital.





Note- ROCE= (EBIT - Other income)/(Capital Employed - Cash - Current Investments)





⚠️ Investment Disclaimer


This article is for educational and informational purposes only and should not be construed as financial advice. Investors should conduct their own due diligence, consider their risk tolerance and investment objectives, and consult with a qualified financial advisor before making any investment decisions.





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