Om Infra Ltd Q3 FY26: Revenue Decline Continues Amid Operational Challenges

Feb 06 2026 09:04 PM IST
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Om Infra Ltd., a Jaipur-based construction and infrastructure conglomerate, reported a consolidated net profit of ₹6.30 crores for Q2 FY26 (July-September 2025), marking a dramatic reversal from a loss of ₹0.98 crores in the previous quarter. However, this apparent recovery masks deeper operational challenges, as the company's topline contracted sharply by 48.08% year-on-year (YoY) to ₹123.79 crores. The stock, currently trading at ₹89.20, has declined 2.6% in the latest trading session and remains under pressure, down 38.88% over the past year against a Sensex gain of 7.07%.
Om Infra Ltd Q3 FY26: Revenue Decline Continues Amid Operational Challenges
Net Profit (Q2 FY26)
₹6.30 Cr
QoQ: +742.86%
YoY: +60.31%
Net Sales (Q2 FY26)
₹123.79 Cr
QoQ: +18.64%
YoY: -48.08%
Operating Margin (Excl OI)
5.41%
Q2 FY26
PAT Margin
5.66%
Q2 FY26

The micro-cap company, with a market capitalisation of ₹867.00 crores, operates across diverse business segments including hydro-mechanical equipment, steel fabrication, hydropower development, real estate, and hospitality. Despite the quarterly profit turnaround, Om Infra faces mounting concerns over sustained revenue contraction, volatile profitability, and weak return metrics that have prompted a "Strong Sell" rating from market analysts.

Quarterly Performance: A Mixed Picture

Quarter Sep'25 Jun'25 Mar'25 Dec'24 Sep'24 Jun'24 Mar'24
Net Sales (₹ Cr) 123.79 104.34 171.94 132.80 238.43 169.49 295.71
YoY Growth -48.08% -38.44% -41.86%
Net Profit (₹ Cr) 6.30 -0.98 14.79 4.64 3.93 12.53 3.04
YoY Growth +60.31% -107.82% +386.51%
Operating Margin % 5.41% -0.71% -9.47% 1.40% 7.28% 10.19% 8.67%
PAT Margin % 5.66% -0.94% 8.64% 3.49% 1.65% 7.40% 1.08%

The Q2 FY26 results reveal a company struggling with topline consistency. Net sales of ₹123.79 crores, while showing an 18.64% sequential recovery from Q1 FY26's ₹104.34 crores, remained substantially below the ₹238.43 crores recorded in the corresponding quarter last year. This persistent revenue decline reflects ongoing challenges in order book execution and project flow across Om Infra's diversified business segments.

Operating profitability excluding other income improved to 5.41% in Q2 FY26 from negative territory in the previous quarter, suggesting some stabilisation in core operations. However, this margin remains significantly compressed compared to the 7.28% achieved in Q2 FY25, indicating sustained pressure on project economics and cost structures. The company's reliance on other income—which contributed ₹1.55 crores or approximately 18.79% of operating profit—raises questions about the sustainability of reported profitability.

Revenue (Q2 FY26)
₹123.79 Cr
QoQ: +18.64%
YoY: -48.08%
Net Profit (Q2 FY26)
₹6.30 Cr
QoQ: +742.86%
YoY: +60.31%
Operating Margin (Excl OI)
5.41%
vs 7.28% YoY
PAT Margin
5.66%
vs 1.65% YoY

Operational Challenges: Weak Return Metrics Signal Deeper Issues

Om Infra's operational performance reveals structural weaknesses that extend beyond cyclical headwinds. The company's average return on equity (ROE) of 3.71% over recent periods ranks among the weakest in the construction sector, indicating poor capital efficiency and limited value creation for shareholders. This anaemic ROE reflects the company's inability to generate adequate returns on its equity base of ₹745.98 crores as of March 2025.

Return on capital employed (ROCE) presents an even more concerning picture, averaging just 5.25% and deteriorating to a negative 1.70% in the most recent half-year period. This suggests that Om Infra is destroying value on the capital deployed in its business operations, with returns falling short of even basic borrowing costs. The company's interest coverage ratio of 1.22 times—measured as EBIT to interest—provides minimal cushion for debt servicing and highlights financial fragility.

⚠️ Critical Concern: Profitability Quality

Other income constituted 94.54% of profit before tax in Q2 FY26, raising serious questions about earnings sustainability. This heavy reliance on non-operating income—comprising investment gains, interest income, and other miscellaneous items—suggests that core construction operations are barely breaking even. Investors should scrutinise the composition and repeatability of this other income stream.

The company's five-year operating profit (EBIT) growth of negative 195.25% represents a catastrophic erosion of operational profitability over the medium term. While revenue has grown at a respectable 26.87% compound annual growth rate (CAGR) over five years, the inability to translate topline growth into bottom-line expansion points to fundamental issues with project selection, cost management, or competitive positioning.

Balance Sheet Stability: A Rare Bright Spot

Amidst the operational challenges, Om Infra's balance sheet provides some reassurance. The company maintains a conservative debt-to-equity ratio of 0.05 as of March 2025, with long-term debt of just ₹22.56 crores against shareholder funds of ₹745.98 crores. This low leverage profile offers financial flexibility and reduces solvency risks, distinguishing Om Infra from more aggressively financed peers in the capital-intensive construction sector.

The debt-to-EBITDA ratio of 1.02 times suggests manageable debt levels relative to operating cash generation capacity, though this metric should be interpreted cautiously given the volatility in EBITDA. Fixed assets of ₹440.03 crores and investments of ₹96.14 crores constitute the bulk of the asset base, supporting the company's diversified business model spanning infrastructure, real estate, and hospitality ventures.

Working Capital Dynamics

Current assets of ₹855.28 crores comfortably exceed current liabilities of ₹584.86 crores, providing a healthy current ratio of approximately 1.46. However, trade payables of ₹124.38 crores and other current liabilities of ₹392.53 crores warrant monitoring, particularly given the revenue pressures. Cash flow from operations turned positive at ₹5.00 crores in FY25 after strong performance in FY24, though this represents a significant deceleration that merits attention.

Peer Comparison: Lagging on Key Metrics

Company P/E Ratio (TTM) ROE (%) Debt/Equity P/BV Div Yield (%)
Om Infra 34.71 3.71% 0.05 1.15 0.45%
A B Infrabuild 66.32 16.65% 0.28 11.78
B.L.Kashyap NA (Loss Making) 5.55% 0.54 2.34
Vascon Engineers 11.92 6.36% 0.00 0.87
SRM Contractors 12.44 24.37% -0.25 3.03

Comparative analysis positions Om Infra unfavourably against construction sector peers. The company's ROE of 3.71% trails significantly behind industry leaders like SRM Contractors (24.37%) and A B Infrabuild (16.65%), underscoring its struggle to generate competitive returns on shareholder capital. This performance gap cannot be attributed solely to cyclical factors, suggesting structural inefficiencies in capital allocation or project execution.

The price-to-book ratio of 1.15 times appears modest relative to peers like A B Infrabuild (11.78x) or SRM Contractors (3.03x), but this valuation discount reflects justified concerns about earning power and growth prospects rather than representing an attractive entry point. Om Infra's P/E ratio of 34.71 times appears elevated given the weak ROE profile, particularly when compared to Vascon Engineers (11.92x) or SRM Contractors (12.44x), which offer superior return metrics at lower valuation multiples.

Valuation Analysis: Premium Without Justification

Trading at ₹89.20, Om Infra commands a market capitalisation of ₹867.00 crores and a price-to-earnings ratio of 35 times trailing twelve-month earnings. This valuation appears stretched given the company's deteriorating operational trends, weak return metrics, and persistent revenue contraction. The price-to-book ratio of 1.15 times, while seemingly reasonable in absolute terms, fails to account for the company's sub-par ROE of 3.71%—a level that typically warrants trading below book value rather than at a premium.

The company's enterprise value metrics paint an even more concerning picture. An EV-to-EBITDA multiple of negative 106.18 times and EV-to-EBIT of negative 67.06 times reflect the market's deep scepticism about near-term earning power. These negative multiples stem from enterprise value calculations that incorporate the company's substantial cash holdings and investments, resulting in a net cash position that technically produces negative enterprise value—a situation that, paradoxically, highlights the disconnect between asset values and operating performance.

P/E Ratio (TTM)
35.0x
vs Industry: 31x
Price to Book
1.15x
Book Value: ₹77.46
Dividend Yield
0.45%
Latest Div: ₹0.40
EV/Sales
1.69x
Current Valuation

The dividend yield of 0.45% offers minimal income attraction, particularly when compared to risk-free alternatives. With a dividend payout ratio of 37.41%, the company returns a modest portion of earnings to shareholders whilst retaining the majority for reinvestment—a strategy that would be more palatable if the company demonstrated superior capital allocation capabilities and return generation.

Shareholding Pattern: Stable Promoter Base, Limited Institutional Interest

Quarter Dec'25 Sep'25 Jun'25 Mar'25 QoQ Change
Promoter 67.05% 67.05% 67.05% 67.05% 0.00%
FII 0.11% 0.11% 0.02% 0.04% 0.00%
Mutual Funds 4.06% 4.06% 4.06% 4.06% 0.00%
Insurance 0.00% 0.00% 0.00% 0.00% 0.00%
Non-Institutional 28.77% 28.78% 28.87% 28.85% -0.01%

Om Infra's shareholding structure reveals a stable promoter base controlling 67.05% of equity, with the Kothari family and associated trusts maintaining unwavering commitment across recent quarters. This stability provides governance continuity and alignment of interests, whilst the absence of pledged shares eliminates a common red flag associated with promoter financial stress.

However, institutional participation remains conspicuously minimal. Foreign institutional investors hold a negligible 0.11%, whilst mutual funds account for just 4.06% of equity—levels that suggest limited professional investor conviction in the company's prospects. The absence of insurance company holdings and minimal other domestic institutional investor (DII) presence further underscores the lack of institutional endorsement. This pattern typically reflects concerns about liquidity, governance, financial performance, or growth visibility that deter large institutional allocations.

Stock Performance: Sustained Underperformance Across Timeframes

Period Om Infra Return Sensex Return Alpha
1 Week +13.63% +1.59% +12.04%
1 Month -2.78% -1.74% -1.04%
3 Months -18.76% +0.32% -19.08%
6 Months -22.16% +3.77% -25.93%
1 Year -38.88% +7.07% -45.95%
2 Years -38.82% +15.78% -54.60%
3 Years +116.24% +38.13% +78.11%

Om Infra's stock price trajectory reflects mounting investor concerns about the company's operational trajectory. The shares have declined 38.88% over the past year, dramatically underperforming the Sensex's 7.07% gain and generating negative alpha of 45.95 percentage points. This underperformance extends across multiple timeframes, with the stock down 22.16% over six months and 18.76% over three months, consistently trailing broader market indices.

The stock currently trades at ₹89.20, approximately 40.61% below its 52-week high of ₹150.20 reached earlier in the cycle. Whilst the shares have recovered 24.37% from the 52-week low of ₹71.72, this bounce appears tactical rather than representing a sustainable reversal. Technical indicators paint a predominantly bearish picture, with the stock trading below all major moving averages—5-day, 20-day, 50-day, 100-day, and 200-day—a configuration that typically signals entrenched downtrends.

"With a beta of 1.31, Om Infra amplifies market movements in both directions, offering elevated volatility of 48.23% that translates into high risk without commensurate return generation."

The recent one-week gain of 13.63% represents a short-term counter-trend rally rather than a meaningful trend reversal, particularly given the stock's mildly bearish technical classification. Risk-adjusted returns paint an even grimmer picture, with a negative Sharpe ratio indicating that investors are not being compensated for the substantial volatility they endure. The stock's classification as "high risk, low return" aptly captures its current investment profile.

Investment Thesis: Structural Challenges Outweigh Balance Sheet Strength

Valuation Grade
RISKY
Premium Unjustified
Quality Grade
AVERAGE
Weak Returns
Financial Trend
NEGATIVE
Deteriorating
Technical Trend
MILDLY BEARISH
Below All MAs

The investment case for Om Infra faces significant headwinds across multiple dimensions. The company's "Average" quality grade reflects persistent challenges in generating competitive returns on capital, with ROE of 3.71% and negative ROCE in recent periods indicating value destruction rather than creation. Whilst the five-year sales CAGR of 26.87% demonstrates topline growth capability, the negative 195.25% EBIT growth over the same period reveals a fundamental inability to translate revenue expansion into profitable operations.

The "Negative" financial trend designation captures the deteriorating operational momentum evident in Q2 FY26 results. Key concerns include the 36.49% decline in nine-month profit after tax, record-low ROCE, and elevated reliance on non-operating income. These factors collectively suggest that near-term performance is likely to remain challenged absent significant operational improvements or a dramatic shift in the construction industry's demand environment.

Key Strengths & Risk Factors

✅ KEY STRENGTHS

Conservative Balance Sheet: Debt-to-equity ratio of 0.05 provides substantial financial flexibility and eliminates solvency concerns.
Diversified Business Model: Operations spanning infrastructure, real estate, hydropower, and hospitality offer revenue diversification.
Stable Promoter Commitment: 67.05% promoter holding with zero pledging demonstrates long-term alignment and financial stability.
Consistent Dividend Policy: Maintained dividend payments with 37.41% payout ratio despite operational challenges.
Long-Term Revenue Growth: Five-year sales CAGR of 26.87% demonstrates ability to capture market opportunities.

⚠️ KEY CONCERNS

Persistent Revenue Contraction: Sales declined 48.08% YoY in Q2 FY26, continuing a pattern of topline pressure across recent quarters.
Weak Return Metrics: ROE of 3.71% and negative ROCE indicate poor capital efficiency and value destruction.
Margin Compression: Operating margins have deteriorated from 7.28% to 5.41% YoY, reflecting project economics pressure.
Heavy Reliance on Other Income: Non-operating income constituted 94.54% of PBT in Q2 FY26, raising sustainability concerns.
Limited Institutional Interest: Just 4.18% institutional holding signals lack of professional investor conviction.
Sustained Stock Underperformance: Shares down 38.88% over one year with negative alpha of 45.95 percentage points.
High Volatility Profile: Beta of 1.31 and volatility of 48.23% create elevated risk without commensurate returns.

Outlook: What Lies Ahead

POSITIVE CATALYSTS

Order Book Replenishment: New contract wins could reverse revenue decline and restore growth momentum.
Margin Recovery: Improved project selection and cost management could expand operating margins towards historical levels.
Infrastructure Spending: Government infrastructure push could benefit construction companies with execution capabilities.
Balance Sheet Deployment: Strong financial position enables strategic investments or acquisitions to drive growth.

RED FLAGS TO MONITOR

Further Revenue Contraction: Continued topline decline would signal structural market share loss or execution challenges.
ROCE Deterioration: Further decline in capital returns would indicate worsening capital allocation and operational efficiency.
Working Capital Pressure: Rising payables or inventory could strain cash flows despite current adequacy.
Institutional Exit: Reduction in already-low institutional holdings would signal eroding confidence.
Dividend Cut: Suspension of dividend payments would remove a key shareholder return mechanism.

The Verdict: Avoid Until Operational Turnaround Materialises

STRONG SELL

Score: 23/100

For Fresh Investors: Avoid initiating positions. The combination of sustained revenue decline, weak return metrics, margin compression, and heavy reliance on non-operating income creates an unfavourable risk-reward profile. The stock's 38.88% decline over the past year reflects justified concerns about operational trajectory. Wait for concrete evidence of order book recovery, margin stabilisation, and improved capital efficiency before considering entry.

For Existing Holders: Consider reducing exposure or exiting positions. Whilst the strong balance sheet provides downside protection, the persistent deterioration in operational metrics and negative financial trend suggest limited near-term catalysts for recovery. The stock's elevated volatility (48.23%) and negative risk-adjusted returns make it unsuitable for conservative portfolios. Only investors with high risk tolerance and long investment horizons should consider holding through the turnaround period.

Fair Value Estimate: ₹65-70 (27-22% downside from current price of ₹89.20)

Rationale: The Strong Sell rating reflects the convergence of negative factors—deteriorating financial trends, weak return metrics (ROE 3.71%, negative ROCE), sustained revenue contraction, elevated valuation (P/E 35x) relative to earning power, and bearish technical setup. The company's structural challenges outweigh balance sheet strengths, warranting a cautious stance until operational improvements materialise.

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. Past performance is not indicative of future results. Stock investments involve substantial risk of loss and may not be suitable for all investors.

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