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Syrma SGS Tech:PAT Up 109%. EBITDA Up 101%. From Chips to Defence. What’s Next?

Syrma SGS Technology Q3 FY26 | EduInvesting
Q3 FY26 Results · Quarterly Results (Oct–Dec 2025)

Syrma SGS Tech:
PAT Up 109%. EBITDA Up 101%.
From Chips to Defence. What’s Next?

Revenue up 45% YoY. Export hit an all-time high per quarter. And they just acquired a defence electronics company while building a PCB mega-factory. Casual Thursday in Chennai.

Market Cap₹14,504 Cr
CMP₹752
P/E Ratio50.9x
Div Yield0.20%
ROCE11.7%

The Chipmaker’s Fever Dream

  • 52-Week High / Low₹910 / ₹355
  • Q3 FY26 Revenue₹1,264 Cr
  • Q3 FY26 PAT₹105 Cr
  • Q3 EPS (₹)₹5.33
  • Annualised EPS (Q3×4)₹21.32
  • Book Value₹146
  • Price to Book5.14x
  • Dividend Yield0.20%
  • Debt / Equity0.12x
  • Order Book (Dec 2024)₹6,400 Cr
Auditor’s Opening Note: Syrma hit the quarter like it was a CTF competition and won every event. Revenue up 45% YoY. PAT up 109% YoY. EBITDA margin crushed at 12.6%. Exports are “highest ever per quarter” at ₹335 crore. Management bought Elcome (defence electronics) for ₹235 crore and is building a INR1,500-crore PCB mega-factory in Andhra Pradesh. The stock? Up 81% YoY. The P/E? 50.9x. Your auditor has questions.

When a Chipmaker Joins the Avengers

Syrma SGS Technology is a Chennai-based electronics manufacturing services (EMS) company. Translation: they take your product concept and turn it into a physical good at scale, handling everything from printed circuit boards (PCBs) to the actual assembly. They’ve been around since 2004, serve 270+ customers across 20+ countries, and are quietly dominant in high-mix, low-volume precision manufacturing—a fancy term for “we build the weird stuff everyone else finds too complicated.”

Until 2024, Syrma was a steady, profitable business—growing revenue, delivering dividends, and minding its own business. Then something changed. In November 2025, they announced they’d acquire Elcome, a defence electronics and maritime electronics company, for ₹235 crore. In December 2025, they started construction on a INR1,500-crore mega-factory for PCB manufacturing in Andhra Pradesh (Naidupeta) with Shinhyup, a South Korean partner. They also acquired 49% of KSolare (renewable inverters) in partnership with Premier Energies.

So here we are. A company that three years ago had revenue of ₹2,048 crore is now chasing defence contracts, building factories, buying renewable-energy plays, and running exports that hit all-time highs. Q3 FY26 results just landed with numbers so spicy they actually made sense. Let’s break it down.

Concall Highlight (Feb 2026): “All cylinders firing” — Management’s description of Q3. Auto +30%, Med-tech +31%, Industrial +29%, IT/Railways +70%. Exports up 66% YoY to ₹335 crore. Not one leg. All legs.

Your PCB Assembly Had a Baby. Then That Baby Built a Factory.

Syrma’s business is fundamentally turnkey electronics manufacturing services (EMS). In English: OEMs (original equipment manufacturers) bring product ideas. Syrma handles design, component procurement, PCB assembly, testing, and manufacturing at scale. They specialize in high-mix / low-volume (HMLV) — meaning they’re not Ford mass-producing the same car; they’re making 1,000 different things with 100 units each, and doing it well.

Revenue mix (9MFY26): Consumer (30–31%), Auto (21%), Industrial (25.5%), Healthcare (7%), IT/Railways (6%). Exports are now ~25% of revenue (vs 22.5% last year) and rising. Client roster includes TVS Motors, Robert Bosch, Eureka Forbes, and Hindustan Unilever. They also just got into laptop manufacturing with MSI. Margins historically sit at 9–12% EBITDA, but Q3 expanded dramatically to 12.6% due to export mix and scale.

Now add to that: Defence electronics (Elcome), inverter manufacturing (KSolare), and the incoming PCB mega-factory. The business is no longer just “chipmaker.” It’s becoming a “scaled, integrated electronics platform.”

9MFY26 Revenue₹3,350 Crvs ₹2,300 LY
Export Growth45% YoY₹837 Cr in 9M
Order Book₹6,400 CrDec 2024
Customers270+20+ countries
Scale & Mix Alert: Exports are “comparatively very high margin” per management. ~INR255cr to USA, ~INR580cr to non-US (Europe, Mexico, Canada, Singapore). Industrial + healthcare exports are growing fastest. The fact that Q3 OPM is 13% (vs 9% in Q3 FY25) is entirely due to export and vertical mix. Annualize this carefully.
💬 Question: If they can maintain 12%+ EBITDA margins on ₹5,000cr+ revenue, would P/E 50 still look expensive? Drop your math in the comments.

Q3 FY26: The Numbers That Made The Stock Explode

Result type: Quarterly Results  |  Q3 EPS: ₹5.33  |  Annualised EPS (Q3×4): ₹21.32  |  Full-year 9M EPS: ₹11.79

Source table
Metric (₹ Cr) Q3 FY26
Dec 2025
Q3 FY25
Dec 2024
Q2 FY26
Sep 2025
YoY % QoQ %
Revenue1,2648701,146+45.4%+10.3%
Operating Profit15980115+98.8%+38.3%
OPM %12.6%9.2%10.0%+340 bps+260 bps
PAT1105366+108%+67%
EPS (₹)5.332.743.33+94.5%+60%
Margin Expansion Alert: OPM jumped from 9.2% to 12.6% YoY — a massive 340 basis point swing. Why? (1) Exports surged 66% YoY (higher margin), (2) Operating leverage from 45% revenue growth, (3) Favorable mix within verticals (industrial, healthcare, export > consumer, IT). Management cautioned: “Let’s not annualize Q3 as the base.” Translation: don’t expect 12.6% EBITDA every quarter. But the trend is decidedly up.

Is ₹752 a Deal or a Delusion?

Method 1: P/E Based

Q3 annualised EPS = ₹21.32 (Q3 EPS ₹5.33 × 4). This is obviously inflated — management explicitly said don’t annualize Q3. Let’s use 9MFY26 actual EPS: ₹11.79. FY26 full-year expected ~₹15–16 (management guiding 30% EBITDA growth FY27). Sector median P/E for mid-cap tech/EMS: ~27–30x. Syrma at 50.9x trades at 1.7x–1.9x sector median. Justified premium for growth + defence entry: 35x–42x.

Range: ₹414 – ₹672

Method 2: EV/EBITDA Based

9MFY26 EBITDA ~₹370cr annualised ~₹493cr (conservative). FY26 management guidance: >₹500cr EBITDA. EV = ₹14,186cr. Current EV/EBITDA = 28.7x (on ₹493 annualized). Mid-cap EMS peers trade 10x–18x. Syrma at 2.8x median suggests speculative froth. Fair EV/EBITDA band: 15x–20x.

EBITDA range (15x–20x on ₹500cr): ₹7,500 Cr – ₹10,000 Cr → Per share (adjusted for debt ₹332cr):

Range: ₹388 – ₹566

Method 3: Sum-of-the-Parts (SOTP)

Core EMS business (80% of enterprise value): ₹11,349cr at 12x EBITDA. Defence/Elcome contribution starting: ₹100–150cr annual run-rate at 20% EBITDA margin. PCB factory: Zero contribution FY26, potential ₹200cr+ EBITDA from FY28. KSolare: Negligible. Adjusted EV: ~₹12,800cr (debt adjusted).

Range: ₹465 – ₹622

Fair Min: ₹388 CMP: ₹752  |  All-Time High: ₹910 Fair Max: ₹672
CMP ₹752 (11% above range) All-Time High: ₹910 (35% above range)
⚠️ EduInvesting Fair Value Range: ₹388 – ₹672. CMP ₹752 is trading 11% above the upper band. The stock recently ran 81% YoY, so some froth is normal. This fair value range is for educational purposes only and is not investment advice. Please consult a SEBI-registered investment advisor before making any financial decision.

When You’re Building Tomorrow, Yesterday’s Business Looks Tiny

🔴 Elcome Acquisition: Defence Electronics Now Part of The Game

November 2025 announcement: Syrma to acquire 60% of Elcome (defence and maritime electronics) for ~₹235 crore (first tranche closed in December). This is the headline move. Elcome contributes revenue of ₹280–300cr annually, with 10–15% growth, and 20–25% EBITDA margins (high-margin defence work). Only 15–16 days of P&L hit Q3 (closed mid-Dec), contributing ₹12cr to EBITDA. Full-year FY26 contribution expected ~₹100–120cr revenue in Q4. From FY27 onward, Elcome runs for a full year, adding ₹300cr+ revenue at 20%+ margins. This is genuine new revenue generation, not accounting arbitrage.

✅ PCB Mega-Factory: ₹1,500 Crore Program Underway

  • • Groundwork started Dec 1, 2025 (Naidupeta, Andhra Pradesh)
  • • JV with South Korean partner Shinhyup
  • • Phase-1 capex: ₹360–400cr (by Dec 2026) → 720k sq.m multilayer + 480k sq.m single-layer
  • • Trial production: Dec’26 / Jan–Mar’27; first-year sales in FY27
  • • ~50% subsidy from Andhra Pradesh govt
  • • Margin expectation: 15–17% EBITDA (industry standard)
  • • FY30 target: ₹1,500cr total spend on multilayer, HDI, flex PCBs

✅ KSolare Renewable Play: 49% Stake Acquired

  • • Oct 2025: Syrma + Premier Energies jointly acquire 100% of KSolare
  • • Syrma stake: 49% for ₹83.3cr
  • • KSolare FY25 revenue: ₹342cr (solar inverters)
  • • Plan: scale inverter capacity to 1M units annually
  • • Status: awaiting regulatory clearances (Feb 2026 extension)

⚠️ M&A & Capex Frenzy: Funding Questions

  • • QIP (Qualified Institutional Placement): ₹1,000cr raised
  • • Usage: ₹224cr for 60% Elcome acquisition; balance for debt repayment
  • • Gross debt post-QIP: ₹332cr (down from higher levels)
  • • PCB capex: ₹300–350cr/year over next 24 months
  • • Treasury balance: ₹933cr (net cash: ~₹404cr + post-QIP cushion)

✅ ESG & Credibility: EcoVadis Gold Rating

  • • Moved from Bronze → Gold (top 5% globally)
  • • Critical for customer expectations in auto & healthcare
  • • Aim: Platinum rating over time
  • • EU–India FTA eases export restrictions (structural tailwind)
💬 Question: Is Elcome + PCB factory a transformational play, or is management overextending? Drop your hot take in the comments.

Debt Got Lighter. Ambition Got Heavier.

Source table
Item (₹ Cr) Mar 2023 Mar 2024 Mar 2025 Sep 2025 (Latest)
Total Assets2,5433,6884,2025,210
Net Worth (Eq + Reserves)1,3641,4351,5722,617
Borrowings375630665332
Other Liabilities6281,4461,7882,069
Total Liabilities2,5433,6884,2025,210
💪 Debt Reduction Win
Borrowings crashed from ₹665cr to ₹332cr. D/E ratio fell to 0.12x. QIP + cash generation = debt paydown. They’re literally strengthening the balance sheet while funding M&A. Rare.
📦 Net Worth Explosion
From ₹1,572cr to ₹2,617cr in one year. QIP capital (₹1,000cr) + retained earnings. This is what growth capital infusion looks like.
🚨 Capex Phase Incoming
Other liabilities up to ₹2,069cr (includes payables for capex commitments). Working capital days improved to 76 (ex-Elcome: 68). Tight execution needed.

Operating CF Positive. Capex Accelerating. Dividends? Nope.

Source table
Cash Flow (₹ Cr)Mar 2023Mar 2024Mar 2025
Operating CF-70-114+176
Investing CF-885-9-103
Financing CF+968+155-71
Net Cash Flow+13+32+2
✅ +₹176 Cr Operating CF (FY25)Working capital improved dramatically. 9MFY26 operating CF is positive and trending better. Even with Elcome’s inclusion (72-day working capital), management targets another 3–5 days reduction over Q4+FY27.
⚠️ -₹103 Cr Investing CF (FY25)Organic capex: ₹80–100cr/year. PCB capex ramps to ₹300–350cr/year starting now. Total capex this year will be INR180cr+ (Pune facility + PCB project). This will accelerate.
💰 9MFY26 Operating CF PositiveManagement explicitly stated 9M OCF is positive (with WC benefit). Full FY26 should comfortably exceed ₹250cr OCF.
🎯 Capital AllocationQIP ₹1,000cr → ₹235cr Elcome, balance to debt reduction. Dividend: 16% payout in FY25 (0.20% yield). Growth mode prioritized over shareholder distributions right now.

Growing Fast. But At What Cost to Margins?

ROE (3Yr Avg)8.92%Last Year: 9.45%
ROCE11.7%Below Cost of Capital
P/E50.9xIndustry: 27.8x
PAT Margin8.0%Q3 actual
Debt / Equity0.12xHealthily deleveraged
OPM (Q3)12.6%Up 340 bps YoY
Current Ratio1.80xComfortable
Interest Coverage8.70xDown from 11x
The Paradox: Revenue CAGR (3Y) = 44%. Profit CAGR (3Y) = 27.7%. ROE stuck at ~9%. ROCE at 11.7% (below 15% threshold for “good” capital allocation). The company is growing explosively but hasn’t yet converted that growth into superior returns on capital. The PCB factory and Elcome should help — but capex intensity will be elevated for the next 24 months.

More Sales. Still Figuring Out Margin Scaling.

Source table
Metric (₹ Cr)Mar 2023Mar 2024Mar 2025TTM (LY to Q3FY26)
Revenue2,0483,1543,7874,278
Operating Profit192203323469
OPM %9%6%9%11%
PAT123124184298
EPS (₹)6.756.049.5315.12
Revenue CAGR (3Y)+44.1%
Profit CAGR (3Y)+27.7%
TTM OPM11%Vs 9% normalized

The story: revenue growing at 44% CAGR (very impressive), but profit only at 27.7% CAGR. This means margin expansion is lagging. Q3 showed a reprieve (12.6% EBITDA due to export/mix), but full-year will normalize closer to 10–11%. Management’s confident they can hit 10% blended EBITDA margin in FY27, then drive 30% growth on top of that. Translation: we’re investing now; profits compound later.

Syrma vs. The Usual Suspects (And They’re Winning)

Honeywell AutoP/E 53.14xGrowth: 10%₹27.2k Cr
Kaynes TechP/E 63.78xGrowth: 15%₹24.9k Cr
Aditya InfotechP/E 73.45xGrowth: 38%₹18.6k Cr
Tega IndustriesP/E 66.60xGrowth: -5%₹13.4k Cr
Source table
CompanyQ3 Revenue (₹ Cr)Q3 PAT (₹ Cr)P/EROCE %Growth %
Syrma SGS1,26410550.9x11.7%+44%
Honeywell Auto1,16912153.14x18.4%~8%
Kaynes Tech8047763.78x14.3%~22%
Jyoti CNC Auto5768948.86x24.35%~28%
Tega Industries4042066.60x17.8%-1%

Syrma’s P/E looks cheap relative to peers (Kaynes at 63.78x, Aditya at 73.45x). But the growth — 44% 3Y CAGR — justifies a premium. The risk: ROCE at 11.7% is lower than Honeywell (18.4%) or Jyoti (24.35%). Capital deployment efficiency is a question mark.

Who Owns The Factory, And Are They Diluting?

Promoter 42.7% Down 4.6%
  • Promoters (Tancom, Tandon family)42.72%
  • Public34.80%
  • DIIs (Franklin India funds prominent)15.89%
  • FIIs6.47%

Pledge: 0.00%. Promoter holding down 4.55% over 3 years (dilution from ESOP, QIP). Retail shareholder count up to 1.78L (Dec 2025, vs 93.8k in Mar 2023). Company is democratizing.

Promoter: Tancom Electronics & Tandon Family

Jasbir Singh Gujral (MD), Tancom Electronics (Tandon family office), and associates have steered the company since 2004. Deep electronics/EMS expertise. Expanded aggressively post-IPO (Oct 2021). QIP (₹1,000cr) used for M&A + debt reduction, signalling confidence in growth strategy.

Franklin India Funds: 4.38% (DII)

Franklin India Smaller Companies Fund + other Franklin vehicles hold ~4.38%. Large-cap mutual funds dominate DII ownership. LIC, HDFC, Axis also present. Institutional quality has improved significantly post-IPO.

No Red Flags Yet. Execution Risk Everywhere.

✅ The Strengths

  • ✓ Clean audit history — no material qualifications
  • ✓ NCLT approved amalgamation of SGS subsidiaries (Oct 2025) — consolidation done
  • ✓ ESOP scheme 2023 running smoothly (37k shares transferred Feb 2026)
  • ✓ Regular quarterly concalls with management (full transcript public)
  • ✓ Promoter pledge: 0.00% — confidence signal
  • ✓ ESG credential upgrade (EcoVadis Bronze → Gold in 12 months)
  • ✓ Board composition: MD Jasbir Singh Gujral, diverse board

⚠️ The Watch List

  • ⚠ Capex-heavy phase: ₹300–350cr/year for next 2 years (PCB + facilities)
  • ⚠ Rapid M&A: Elcome, KSolare, now running integration risk
  • ⚠ Order book translation: ₹6,400cr order book still needs execution
  • ⚠ Debt raised via QIP — shareholder dilution not a concern yet
  • ⚠ ROCE below 12% despite 44% growth — capital efficiency lagging
  • ⚠ Working capital can be lumpy (defence, smartmeters longer cycles)

Why EMS Matters (And Everyone Pretends It Doesn’t)

The EMS industry in India is fragmented. Top 3 companies (likely Syrma, Flextronics, and one other) account for ~28.5% market share. The rest are regional / niche players. Global EMS leaders (Jabil, Flex, Sanmina, Celestica) have India operations but mostly serve exports. Syrma’s competitive edge: high-mix expertise, OEM relationships, domestic scale, and now defence/proprietary work.

🎯 Export Tailwind: The Biggest Lever

Syrma’s exports grew 66% YoY in Q3 (₹335cr — “highest ever per quarter”). EU–India FTA (announced) eases tariff barriers for electronics. US tariff uncertainty lingers, but EU growth compensates. Management confident exports can cross ₹1,000–1,100cr next year (from ₹837cr in 9M). This is genuine new revenue, high-margin, low-capex-intensive. Key geographies: USA (~30%), Europe (~45%), Southeast Asia (~25%). Structural tailwind: Apple supply chain diversification away from China benefits India.

💼 Defence Electronics: The New Frontier

Elcome acquisition opens defence/maritime segments. Defence procurement is long-cycle, lumpy, but high-margin and sticky (once you’re approved, you stay approved for years). Syrma targets defence to be 5–6% of overall revenue post-integration. This is NOT a numbers game; it’s a moat game. Once your products fly defence hardware, competitors have a much harder entry. The 20–25% EBITDA margins on defence are real.

⚠️ EV Transition Risk: Not Immediate, But Real

EVs have fewer engine components → less PCB assembly for engine controls, gear oils, etc. However, EVs have MORE complex electronics: battery management systems, in-vehicle infotainment, autonomous sensors. The mix is different, not negative. Syrma is already serving EV makers (automotive 21% of revenue, growing 30%+ YoY). So the “EV death knell for EMS” narrative is overblown for players like Syrma with broad vertical coverage.

💡 PCB Localization: Huge Tailwind

India is moving to localize PCB manufacturing instead of importing from China/Taiwan. Andhra Pradesh govt subsidizing 50% of capex for semiconductor / electronics projects. Syrma’s PCB facility (Naidupeta) is positioned to capture this wave. First-year production FY27, ramp through FY28–FY30. Industry EBITDA margins 15–17%. If Syrma executes, this facility alone could add ₹200–300cr EBITDA by FY30. That’s transformational.

Competitive intensity: Flextronics, Jabil, Dixon, and others are formidable. But Syrma’s nimbleness (smaller, more nimble) + deep India expertise + government tailwinds give it an edge. Defence entry via Elcome further differentiates.

Macro tailwinds: India capex supercycle (infra, EVs, consumer electronics), export push via government schemes, PLI subsidies for electronics, EU–India FTA, Apple diversification, renewable energy scale-up (KSolare partnership). Almost every macro lever is pulling in the same direction.

💬 Do you think PCB manufacturing will be a multi-billion dollar business for Syrma by FY30, or is it a capex sink? Drop your take.

Growth Story or Froth Story?

⚖️

Syrma SGS is executing a transformation story in real-time. From a ₹2,048cr EMS business (FY23) to ₹4,278cr (TTM), with defence entry, PCB mega-factory, and export explosion on the roadmap. The numbers are genuinely impressive. The margin expansion in Q3 was real. But the stock price has already priced in all of this and then some.

Q3 FY26 Execution: Revenue +45% YoY. PAT +109% YoY. EBITDA +101% YoY. OPM jumped 340 bps. Exports at all-time highs. Elcome consolidated for 15 days. Order book strong at ₹6,400cr. This is not a company struggling. It’s a company firing on most cylinders.

The Transformation Story: Elcome (defence) + PCB factory + KSolare (renewables) + export surge = a platform company in the making. By FY28, the PCB facility should be contributing ₹100–150cr EBITDA. Elcome will be at full-year contribution. Exports could hit ₹1,000cr+. This is genuinely transformational.

The Valuation Problem: Stock at ₹752 is 11% above fair value (upper band ₹672). All-time high ₹910 was 35% above fair value. Growth is real. But the multiple expansion has already happened. At current prices, you’re paying 50.9x for a business that will deliver 15–17% earnings growth (conservative). That’s paying 3x growth multiple. Fair, but not cheap.

Historical context: Stock is up 81% YoY, 42% over 3 years. The run has been spectacular. In the past 12 months, it has more than doubled from ₹355 to ₹752. This is not a “sleeper” anymore. Retail has discovered it.

Capital efficiency question: ROCE at 11.7% is concerning for a 50.9x P/E stock. ROE only 9.45%. The company is investing heavily (capex phase), so returns will improve as projects come on stream. But near-term returns on new capital are mediocre. This risk is real.

✓ Strengths

  • Revenue growth 44% CAGR (3 years) — genuine, not accounting trickery
  • Export momentum structural (EU–India FTA, Apple diversification)
  • Margin expansion in Q3 real (12.6% OPM from 9.2% base)
  • Order book visibility strong (₹6,400cr)
  • Defence entry via Elcome (20–25% EBITDA margins, sticky)
  • PCB facility (FY27–FY30) transformational upside
  • Zero promoter pledge; clean corporate governance

✗ Weaknesses

  • P/E 50.9x on 11.7% ROCE — efficiency mismatch
  • ROE only 9.45% despite 44% growth — capital not optimally deployed
  • Capex intensity high for next 2 years (₹300–350cr/year)
  • Margin expansion was Q3-specific (export/mix-driven)
  • Integrating Elcome + PCB factory + KSolare simultaneously — execution risk
  • WC days lumpy (long-cycle defence orders can strain cash)

→ Opportunities

  • PCB facility ramp (FY27–FY30) could add ₹200–300cr EBITDA
  • Defence revenue scale to 5–6% (₹300cr+) by FY27
  • Exports cross ₹1,000cr in FY27 (vs ₹837cr in 9M)
  • KSolare inverter capacity scale (currently 25cr units, target 1M)
  • Automotive vertical (21% of revenue, growing 30%) — EV tailwind
  • Industrial + healthcare verticals (32% of revenue, secular growth)

⚡ Threats

  • EV adoption reduces engine component demand (medium-term)
  • PCB capex may not generate expected 15–17% EBITDA margins
  • Integration complexity (Elcome + KSolare + PCB) execution risk
  • Global EMS giants (Jabil, Flex) increasing India footprint
  • Tariff uncertainty from US (potential pressure on exports)
  • Working capital management in defence segment (long payment cycles)

Syrma SGS is a genuinely impressive growth story. But it’s no longer a secret.

The stock has run 81% in one year and is priced at 50.9x earnings (11% above fair value). The company is executing (Q3 numbers are stellar), but the multiple reflects all of this and more. Near-term risk / reward is balanced to slightly unfavourable at current levels. The transformation story (PCB factory, defence, exports) is real, but 2–3 year upside, not immediate.

For existing shareholders, consolidation and proving execution on the PCB facility through FY27 is the next catalyst. For new buyers, patience (waiting for a pullback to ₹600–650 range) or genuine long-term conviction (5-year hold) is needed. The business is excellent. The price is fair. Not cheap. Not expensive. Middle of the road — in a market obsessed with extremes.

⚠️ EduInvesting Fair Value Range: ₹388 – ₹672. This analysis is strictly for educational purposes and does not constitute investment advice. Please consult a SEBI-registered investment advisor before making any financial decision.
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