Earnings calls / AVL · July 31, 2026

Aditya Vision Ltd Q1 FY27 Earnings Call Summary

Aditya Vision reported Q1 FY27 revenue of ₹1,193 crore (+27% YoY), EBITDA margin 10.4% (+89 bps), PAT ₹77 crore (+40%). Growth was driven by AC sales (42% of mix, +35% YoY) and UP's heat-led share rise to 16%, while inventory fell ₹177 crore to ₹663 crore. Management guided 30+ store additions in FY27, 8-10% EBITDA margin, and 15-16% gross margin, with Q1 being seasonally best. Main risks are Q2's 50-60% sequential drop, consumer sentiment volatility from West Asia war, and execution risk from simultaneous MP and West Bengal entries.

Revenue
Margin
Demand
Guidance
Tone

Event Participants

Executives

2
Yashovardhan Sinha, Yosham Vardhan

Analysts

10
Bharat Shah, Devanshi Kamdar, Jitaksh Gupta, Nakul Gupta, Palash, Prabhat Awasthi, Rakshit Desai, Shivam Gupta, Vaidik Bafna, Vaibhav Gupta, Yash Sonthaliya

Note: 11 analyst participants listed; count reflects distinct individuals from transcript.

Financials & KPIs

Metric Reported Commentary
Revenue ₹1,193 crores +27% YoY, ahead of long-term growth aspiration of 20-25%; driven by market share gains, store network expansion, and diversified geographic footprint
Gross Margin 16.1% +75 bps YoY; aided by ~50 bps from OEM price hikes; management guided sustainability in 15-16% band
EBITDA ₹124 crores +89 bps YoY margin expansion to 10.4%; reflects operating leverage, disciplined cost management, and maturing store productivity
PAT ₹77 crores +40% YoY; PAT margin expanded 61 bps to 6.5%; driven by OpEx control and stable gross margins
Same-Store Sales Growth 18% Continued trend of ~18% SSG for last three consecutive quarters
Volume vs. ASP Growth Volume ~19%, ASP ~8% Both contributed to revenue growth; ASP growth driven by OEM price hikes, especially mobiles/laptops (+20-25%)
Inventory ₹663 crores Reduced by ₹177 crores vs. March 2026; reflects efficient inventory management and cross-state relocation during divergent weather patterns
Working Capital Loans ~₹175 crores Reduced from prior levels amid healthy operating cash flows and balance sheet discipline
Store Network 210 stores 3 stores opened in Q1; Bihar 120, UP 54, Jharkhand 33, Chhattisgarh 3
Revenue Mix (Q1) Bihar 72% / UP 16% / Jharkhand 11% UP share up from 13% YoY and 14% QoQ; diversification reducing weather-centric risk

Geographic & Segment Commentary

Bihar (72% of revenue): 120 stores across all 38 districts; remains largest revenue contributor despite mild summer suppressing cooling demand; maturing store network driving productivity gains and operating leverage.

Uttar Pradesh (16% of revenue): 54 stores covering 30 of 25 districts; share expanded from 13% YoY to 16% as stronger and sustained heat drove robust cooling product demand; strong ramp-up validating cluster-based expansion strategy.

Jharkhand (11% of revenue): 33 stores across 22 of 24 districts; faced softer cooling demand due to milder summer; growth contributed through market share gains in existing categories.

Chhattisgarh (new geography): 3 stores across 2 of 23 districts; stores opened only ~2 months ago, early performance "doing well"; 10-12 stores targeted in FY27 with 4-5 in work-in-progress.

New Entries - MP & West Bengal (planned FY27): MP work in progress in Indore, Ujjain, Bhopal; planning Jabalpur, Gwalior, Katni, Itarsi. West Bengal entry prompted by "sudden political changes" and expected growth; testing peripheral cities on Bihar border (Siliguri, Asansol, Durgapur) before deeper penetration. 6-10 stores planned in each state in FY27.

Company-Specific & Strategic Commentary

Conservation-First Store Expansion: Management deliberately slowed Q1 openings (only 3 stores) to conserve resources and optimize OpEx; full-year guidance remains 30+ stores, with Chhattisgarh (10-12), MP (6-10), and West Bengal (6-10) representing incremental expansion beyond traditional run-rate.

Weather-Proofing via Geographic Diversification: Strategy to expand across India's varied climate zones reduces dependence on single-state weather outcomes; divergent summer patterns across Bihar/Jharkhand (mild) vs. UP (intense) demonstrated resilience; management noted gradual shift toward more stable year-round business and potential for cooling season to extend into H1.

Governance Enhancement: Board approved appointment of MSKA & Associates LLP (BDO International Network member) as statutory auditor, reflecting commitment to corporate governance standards.

Inventory Agility as Competitive Moats: Supply chain team relocated inventory across states in response to divergent weather patterns, maintaining healthy sell-through and reducing working capital loans to ~₹175 crores; inventory down ₹177 crores from March 2026.

Category Concentration - AC Dominance: AC contributed 42% of total sales with 35% YoY growth; refrigerators contributed 15% with ~10% growth (along with washing machines and panels); mobiles/laptops saw significant ASP inflation (+20-25%) from OEM price hikes.

Guidance & Outlook

Metric Guidance / Outlook Commentary
Revenue Growth 20-25% long-term aspiration Q1 delivered 27% YoY; management expects continued market share gains and new geography contribution to sustain above-aspiration growth near-term
EBITDA Margin 8-10% annually (FY27) Management reiterated guidance; noted Q1 (10.4%) is seasonally best quarter and should not be annualized; actuals have consistently clung to >9%
Store Additions 30+ stores in FY27; higher run-rate in FY28 Q1 opened only 3 stores; Chhattisgarh 10-12, MP 6-10, West Bengal 6-10, plus UP expansion; FY28 expected to further increase run-rate
Gross Margin 15-16% sustainable Expansion aided by price hikes (~50 bps); management expects to maintain band
Cooling Season Extension Potential spillover into H1/calendar Q2 June and July remained hotter than normal; management sees gradual shift of cooling demand toward entire H1

Risks & Constraints

Risk Context
Consumer Sentiment Volatility LPG availability concerns, fuel supply disruptions and government appeal against gold purchases led to deferred discretionary spending across Real Bharat in Q1; situation improved but uncertainty persists due to continued West Asia war
Weather Dependency & Seasonality Q2 historically drops 50-60% sequentially from Q1 summer peak; management acknowledged limited ability to mitigate, as cooling products are inherently seasonal; mitigation via geographic diversification and potential H1 extension
Geopolitical Uncertainty Continued West Asia war poses risk to consumer sentiment and demand recovery; management noted "uncertainty still looms large"
New Geography Execution Risk Simultaneous entry into MP and West Bengal (two states in one year vs. historical one-state-per-year pace) increases complexity; West Bengal entry was abrupt, prompted by political developments; management is testing peripheral markets before deeper expansion
OEM Price Hikes Impacting Demand Significant ASP inflation in mobiles/laptops (+20-25%) may suppress volume growth in those categories; AC price hikes limited to 5-6%, aiding volume resilience

Q&A Highlights

Same-Store Sales Growth & Growth Drivers

  • Question: What was SSG in Q1, and was growth volume-led or price-led? (Shivam Gupta - Trinetra)
  • Answer: SSG was 18%, consistent with last three quarters. Growth included both volume (19%) and ASP (8%) contributions. AC price hikes were modest at 5-6%, while mobiles/laptops saw 20-25% ASP inflation. (Yashovardhan Sinha)

Product Category Performance

  • Question: How did AC, cooler, refrigerator, mobile and television perform? (Shivam Gupta - Trinetra)
  • Answer: AC contributed 42% of sales with 35% YoY growth; refrigerators contributed 15% with ~10% growth; washing machines and panels also ~10% growth. Management doesn't disclose cooler figures (small category). (Yashovardhan Sinha)

UP Store Maturity & Margins

  • Question: What is the sales per store or EBITDA margin difference between Bihar and 2+ year-old UP stores? (Yash Sonthaliya - Edelweiss)
  • Answer: Management doesn't disclose state-wise store-level metrics; however, UP's share of total sales rose from 13% YoY to 16%, and from 14% to 16% QoQ, indicating robust ramp-up. (Yashovardhan Sinha)

Rationale for Dual State Entry (MP & West Bengal)

  • Question: Why enter both MP and West Bengal in the same year given the historical one-state-per-year pace? (Nakul Gupta - Shikharji)
  • Answer: West Bengal entry was opportunistic, prompted by sudden political changes and expectations of significant growth; management will test peripheral border cities (Siliguri, Asansol, Durgapur) before deeper penetration. MP offers strong potential across Indore, Ujjain, Bhopal, Gwalior, and Jabalpur. (Yashovardhan Sinha)

Gross Margin Sustainability

  • Question: What drove gross margin expansion, and is it sustainable? (Rakshit Desai - IIFL Capital)
  • Answer: Gross margin expanded ~75 bps YoY to 16.1%, with ~50 bps from OEM price hikes where Aditya Vision captured leverage. Management guided 15-16% gross margin band going forward. (Yashovardhan Sinha)

EBITDA Margin Guidance

  • Question: Is 10.4% OPM sustainable for FY27 full-year? (Vaidik Bafna - Monarch Networth)
  • Answer: Margins vary quarter-to-quarter; Q1 is the best quarter seasonally. Full-year guidance remains 8-10% EBITDA margin; management has consistently achieved >9% annually. (Yashovardhan Sinha)

Seasonality Management

  • Question: Can the strong Q1 vs. weak Q2 seasonality be reduced? (Prabhat Awasthi - Alturas Investment)
  • Answer: Seasonality is inherent to cooling products; management cannot refuse Q1 business in a competitive market. However, hotter Junes and Julys observed recently may extend cooling demand into H1, and geographic diversification into hotter regions (like UP) helps offset milder climates. (Yashovardhan Sinha)

Chhattisgarh & New State EBITDA Impact

  • Question: Is Chhattisgarh on breakeven path, and will MP/WB entry be EBITDA dilutive? (Devanshi Kamdar - Access Capital)
  • Answer: Chhattisgarh stores only opened ~2 months ago, too early to comment on EBITDA; early signs are positive. Historical experience shows entering new states doesn't dilute EBITDA; management reaffirmed 8-10% margin guidance. (Yashovardhan Sinha)

Store Expansion Targets by State

  • Question: What are store targets for West Bengal, MP, and Chhattisgarh in FY27? (Jitaksh Gupta - Tikri Investments; Palash - Investec)
  • Answer: Chhattisgarh: 10-12 stores (3 open, 4-5 in WIP); MP: 6-10 stores (Indore, Ujjain, Bhopal in WIP, planning Jabalpur, Gwalior); West Bengal: 6-10 stores (peripheral border cities). Typical store size is 4,000-6,000 sq ft. Total openings will exceed the 30-store guidance. (Yashovardhan Sinha)

Depreciation Uptick Reasoning

  • Question: Why did depreciation rise QoQ with only 3 store openings? (Jitaksh Gupta - Tikri Investments)
  • Answer: Depreciation includes rent amortization; WIP stores under development require rent provision at new locations, driving the increase. (Yashovardhan Sinha)

OEM Incentives & Price Hikes

  • Question: Have OEM incentives or EMI scheme contributions changed amid raw material pressure? (Yash Sonthaliya - Edelweiss)
  • Answer: No meaningful change in OEM strategy or policy shifts; Q1 followed the same pattern as prior years. (Yashovardhan Sinha)

Key Takeaway

Aditya Vision delivered a strong start to FY27 with revenue of ₹1,193 crores (+27% YoY), EBITDA of ₹124 crores (10.4% margin, +89 bps), and PAT of ₹77 crores (+40% YoY), ahead of its 20-25% long-term growth aspiration, despite consumer sentiment headwinds from LPG/fuel disruptions and a mild summer in Eastern India. Strategic deliberate actions — opening only 3 stores in Q1 to conserve resources, relocating inventory across states in response to divergent weather patterns, and reducing inventory by ₹177 crores to ₹663 crores — drove improved OpEx efficiency and working capital discipline. AC-led category growth (42% of sales, +35% YoY) anchored performance, while UP's revenue share rose to 16% on intense heat. Management's strategy is now firmly pivoted toward geographic diversification, with simultaneous entries into MP and West Bengal (6-10 stores each) alongside Chhattisgarh expansion (10-12 stores), targeting 30+ total openings in FY27 while maintaining 8-10% EBITDA margin guidance and 18% SSG momentum. Key watch points include Q2 seasonality, consumer sentiment recovery amid West Asia war uncertainty, and execution of the accelerated multi-state expansion without margin dilution.

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