Results     08-May-26
Analysis
Escorts Kubota
OP up 32.35%
On consolidated basis

Quarter ended March 2026 compared with Quarter ended March 2025.

Net sales (including other operating income) of Escorts Kubota has increased 21.40% to Rs 2968.16 crore.  Sales of Agri Machinery Products segment has gone up 21.15% to Rs 2,410.14 crore (accounting for 81.24% of total sales).  Sales of Construction Equipment segment has gone up 22.60% to Rs 556.45 crore (accounting for 18.76% of total sales).  

Profit before interest, tax and other unallocable items (PBIT) has jumped 27.45% to Rs 337.52 crore.  PBIT of Agri Machinery Products segment rose 19.40% to Rs 267.02 crore (accounting for 79.11% of total PBIT).  PBIT of Construction Equipment segment rose 71.20% to Rs 70.50 crore (accounting for 20.89% of total PBIT).  

PBIT margin of Agri Machinery Products segment fell from 11.24% to 11.08%.  PBIT margin of Construction Equipment segment rose from 9.07% to 12.67%.  Overall PBIT margin rose from 10.84% to 11.38%.  

Operating profit margin has jumped from 11.76% to 12.82%, leading to 32.35% rise in operating profit to Rs 380.54 crore.  Raw material cost as a % of total sales (net of stock adjustments) increased from 55.22% to 58.18%.   Purchase of finished goods cost rose from 12.78% to 13.56%.   Employee cost decreased from 8.72% to 6.57%.   Other expenses fell from 10.99% to 10.05%.   

Other income fell 8.17% to Rs 121.65 crore.  PBIDT rose 19.57% to Rs 502.19 crore.  Provision for interest rose 7.39% to Rs 5.52 crore.  Loan funds rose to Rs 161.89 crore as of 31 March 2026 from Rs 105.18 crore as of 31 March 2025.  Inventories rose to Rs 1,472.26 crore as of 31 March 2026 from Rs 1,398.99 crore as of 31 March 2025.  Sundry debtors were lower at Rs 1,202.55 crore as of 31 March 2026 compared to Rs 1,331.84 crore as of 31 March 2025.  Cash and bank balance declined from Rs 1,124.13 crore as of 31 March 2025 to Rs 839.38 crore as of 31 March 2026.  Investments rose to Rs 8,281.40 crore as of 31 March 2026 from Rs 5,605.21 crore as of 31 March 2025 .  

PBDT rose 19.72% to Rs 496.67 crore.  Provision for depreciation rose 11.42% to Rs 69.05 crore.  Fixed assets increased to Rs 2,232.11 crore as of 31 March 2026 from Rs 2,104.02 crore as of 31 March 2025.  Intangible assets increased from Rs 101.70 crore to Rs 113.02 crore.  

Profit before tax grew 21.18% to Rs 427.62 crore.  Share of profit/loss were nil in both the periods.  Provision for tax was expense of Rs 107.1 crore, compared to Rs 79.32 crore.  Effective tax rate was 25.05% compared to 22.60%.

Minority interest was nil in both the periods.  Net profit attributable to owners of the company increased 18.01% to Rs 320.53 crore.  

Equity capital stood at Rs 111.88 crore as of 31 March 2026 to Rs 111.88 crore as of 31 March 2025.  Per share face Value remained same at Rs 10.00.  

Promoters’ stake was 68.04% as of 31 March 2026 ,compared to 68.04% as of 31 March 2025 .  



Full year results analysis.

Net sales (including other operating income) of Escorts Kubota has increased 12.66% to Rs 11540.26 crore.  Sales of Agri Machinery Products segment has gone up 15.72% to Rs 9,841.19 crore (accounting for 85.37% of total sales).  Sales of Construction Equipment segment has gone down 2.55% to Rs 1,685.92 crore (accounting for 14.63% of total sales).  

Profit before interest, tax and other unallocable items (PBIT) has jumped 26.78% to Rs 1,360.00 crore.  PBIT of Agri Machinery Products segment rose 36.24% to Rs 1,226.94 crore (accounting for 90.22% of total PBIT).  PBIT of Construction Equipment segment fell 22.68% to Rs 133.06 crore (accounting for 9.78% of total PBIT).  

PBIT margin of Agri Machinery Products segment rose from 10.59% to 12.47%.  PBIT margin of Construction Equipment segment fell from 9.95% to 7.89%.  Overall PBIT margin rose from 10.48% to 11.80%.  

Operating profit margin has jumped from 11.38% to 12.97%, leading to 28.41% rise in operating profit to Rs 1,496.36 crore.  Raw material cost as a % of total sales (net of stock adjustments) increased from 52.59% to 56.13%.   Purchase of finished goods cost fell from 17.69% to 13.72%.   Employee cost decreased from 7.70% to 7.10%.   Other expenses fell from 10.43% to 10.18%.   

Other income rose 22.77% to Rs 566.36 crore.  PBIDT rose 26.81% to Rs 2062.72 crore.  Provision for interest fell 29.96% to Rs 20.43 crore.  Loan funds rose to Rs 161.89 crore as of 31 March 2026 from Rs 105.18 crore as of 31 March 2025.  Inventories rose to Rs 1,472.26 crore as of 31 March 2026 from Rs 1,398.99 crore as of 31 March 2025.  Sundry debtors were lower at Rs 1,202.55 crore as of 31 March 2026 compared to Rs 1,331.84 crore as of 31 March 2025.  Cash and bank balance declined from Rs 1,124.13 crore as of 31 March 2025 to Rs 839.38 crore as of 31 March 2026.  Investments rose to Rs 8,281.40 crore as of 31 March 2026 from Rs 5,605.21 crore as of 31 March 2025 .  

PBDT rose 27.85% to Rs 2042.29 crore.  Provision for depreciation rose 4.68% to Rs 255.06 crore.  Fixed assets increased to Rs 2,232.11 crore as of 31 March 2026 from Rs 2,104.02 crore as of 31 March 2025.  Intangible assets increased from Rs 101.70 crore to Rs 113.02 crore.  

Profit before tax grew 32.02% to Rs 1,787.23 crore.  Share of profit/loss were nil in both the periods.  Provision for tax was expense of Rs 444.34 crore, compared to Rs 226.95 crore.  Effective tax rate was 24.54% compared to 16.80%.

Net profit attributable to owners of the company increased 21.57% to Rs 1,366.46 crore.  

Equity capital stood at Rs 111.88 crore as of 31 March 2026 to Rs 111.88 crore as of 31 March 2025.  Per share face Value remained same at Rs 10.00.  

Promoters’ stake was 68.04% as of 31 March 2026 ,compared to 68.04% as of 31 March 2025 .  

Cash flow from operating activities increased to Rs 1,381.16 crore for year ended March 2026 from Rs 1,003.19 crore for year ended March 2025.  Cash flow used in acquiring fixed assets during the year ended March 2026 stood at Rs 317.33 crore, compared to Rs 255.72 crore during the year ended March 2025.  

Other Highlights

The board recommended a final dividend of Rs 33 per equity share of Rs 10 each, for the financial year 2025-26.

In Q4 FY26, tractor volume stood at 32,257 units, up by 21.1% YoY. Construction Volume increased 9.2% YoY to 1,877 units.

In FY26, tractor volume stood at 1,33,670 units, up by 15.7% YoY. Construction Volume decreased 10.6% YoY to 5,794 units.

In April 2026, the Company launched three new tractor models under the Digitrac Series in 45-55 HP Range (under the ‘Powertrac’ Brand) in the Agri-Machinery Business Segment.


Escorts Kubota : Consolidated Results
 Quarter endedYear ended
Particulars202603202503Var.(%)202603202503Var.(%)
Net Sales (including other operating income)2,968.162,444.8821.4011,540.2610,243.8812.66
OPM (%)12.8211.76106 bps12.9711.38159 bps
OP380.54287.5332.351,496.361,165.3028.41
Other Inc.121.65132.47-8.17566.36461.3122.77
PBIDT502.19420.0019.572,062.721,626.6126.81
Interest5.525.147.3920.4329.17-29.96
PBDT496.67414.8619.722,042.291,597.4427.85
Depreciation69.0561.9711.42255.06243.654.68
PBT427.62352.8921.181787.231353.7932.02
Share of Profit/(Loss) from Associates0-0.28-0-1.11-
PBT before EO427.62352.6121.271787.231352.6832.13
EO Income0-1.67-23.53-1.67LP
PBT after EO427.62350.9421.851810.761351.0134.03
Taxation107.179.3235.02444.34226.9595.79
PAT320.52271.6218.001366.421124.0621.56
Minority Interest (MI)-0.010--0.040.01LP
Net profit320.53271.6218.011366.461124.0521.57
P/(L) from discontinued operations net of tax046.8-1027.63140.89629.38
Net profit after discontinued operations320.53318.420.662394.091264.9489.27
EPS (Rs)*28.6524.3917.45120.55100.6019.84
* EPS is on current equity of Rs 111.88 crore, Face value of Rs 10, Excluding extraordinary items.
# EPS is not annualised
bps : Basis points
EO : Extraordinary items
Figures in Rs crore
Source: Capitaline Corporate Database


Escorts Kubota : Consolidated Segment Results
 Quarter endedYear ended
% of (Total)202603202503Var.(%)% of (Total)202603202503Var.(%)
Sales
Agri Machinery Products81.242,410.141,989.3421.1585.379,841.198,504.1315.72
Construction Equipment18.76556.45453.8822.6014.631,685.921,730.09-2.55
Railway Equipments0.000.000.00-
Total Reported Sales100.002,966.592,443.2221.42100.0011,527.1110,234.2212.63
Less: Inter segment revenues 0.000.00- 0.000.00-
Net Sales100.002,966.592,443.2221.42100.0011,527.1110,234.2212.63
PBIT
Agri Machinery Products79.11267.02223.6419.4090.221,226.94900.6036.24
Construction Equipment20.8970.5041.1871.209.78133.06172.10-22.68
Railway Equipments0.000.000.00-
Total PBIT100.00337.52264.8227.45100.001,360.001,072.7026.78
Less : Interest5.525.147.3920.4329.17-29.96
Add: Other un-allcoable95.62153.91-37.871,674.24496.18237.43
PBIT Margin(%)
Agri Machinery Products 11.0811.24-16.29 12.4710.59187.72
Construction Equipment 12.679.07359.67 7.899.95-205.50
Railway Equipments 0.000.000.00
PBT100.00427.62413.593.39100.003,013.811,539.7195.74
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