Sanghi Industries Ltd Q3 FY26 – ₹2,494 Cr Debt, ₹307 Cr 9M Loss, ROE -46%: Cement Plant or Financial Stress Test?


1. At a Glance – Big Plant, Bigger Headache

If cement plants were judged by size alone, Sanghi Industries Ltd would be walking the ramp with confidence. One of India’s largest single-location cement plants. Captive port. Captive power. Captive mines. Everything captive… except profits.

  • Market Cap: ₹1,662 cr
  • CMP: ₹64.4
  • Debt: ₹2,494 cr (yes, higher than market cap)
  • TTM Sales: ₹1,141 cr
  • TTM PAT: ₹ -424 cr
  • ROE: -46.1%
  • ROCE: -3.9%
  • Q3 FY26 PAT: ₹ -115.39 cr

Sales are breathing again, margins have stopped bleeding for now, but leverage is still sitting on Sanghi’s chest like a gym bro who skipped leg day. Curious already?


2. Introduction – From Gujarat Pride to Balance Sheet Strain

Sanghi Industries was once the poster child of “single-location scale efficiency”. Massive capacity. Coastal advantage. Export optionality. The works.

Then came:

  • Aggressive capex
  • Debt-funded expansion
  • Cement cycle downturn
  • Interest costs that refused to behave

The result?
A company that can produce cement competitively, but can’t yet convert that into sustainable shareholder returns.

Now, with Ambuja stepping in as promoter and a scheme pending at NCLT, Sanghi is no longer just a cement story — it’s a financial restructuring soap opera.


3. Business Model – WTF Do They Even Do?

Sanghi does exactly one thing: make cement at scale.

  • Products (FY23 revenue mix):
    • OPC: 66%
    • PPC: 33%
    • PSC: 1%
  • Facilities:
    • One mega plant at Sanghipuram, Gujarat
    • 130 MW captive thermal power
    • Captive limestone mines
    • Desalination plant
    • Captive port (1
    • MTPA handling capacity)

This is a vertically integrated fortress. Operationally impressive. Financially… expensive.

If scale automatically meant profits, Sanghi would be minting cash. Unfortunately, lenders don’t accept “potential” as EMI.


4. Financials Overview – Numbers Don’t Lie, They Just Hurt

Quarterly Comparison (₹ cr)

MetricLatest Q3 FY26YoY Q3 FY25Prev Q2 FY26YoY %QoQ %
Revenue2752592856.2%-3.5%
EBITDA233025-23%-8%
PAT-115-97-117-19%+1.7%
EPS (₹)-4.47-3.75-4.51-19%+0.9%


Annualised EPS (Q3 rule): Average of Q1–Q3 EPS × 4 → still deeply negative

Commentary:
Yes, revenue has recovered versus FY24 lows. No, it hasn’t fixed the structural problem — interest + depreciation eat EBITDA for breakfast.

Do you see a margin story here, or just survival mode?


5. Valuation Discussion – Fair Value Range (Educational Only)

Let’s be disciplined.

Method 1: P/E

Not applicable. EPS is negative. Next.

Method 2: EV / EBITDA

  • Enterprise Value: ₹4,153 cr
  • TTM EBITDA: ~₹110 cr
  • EV/EBITDA: ~30.6x

That’s premium valuation… for a loss-making cement company. Interesting choice, market.

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