HGS Q3 FY26: Consol PAT Rs 34.35 Cr aided by one-time gain; standalone loss persists

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HGS · price

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Price reactionminutes from the announcement price · days from the prior close

-1.3%Reaction day

₹425.45

prior close

₹431.00

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.5%-0.8% vs market

Business Process Outsourcing (BPO)/ Knowledge Process Outsourcing (KPO) peers, median of 8sector-1.7%+0.4% vs sector

On the reaction day the stock moved 0.8 pts less than Nifty Microcap 250 and 0.4 pts more than its Business Process Outsourcing (BPO)/ Knowledge Process Outsourcing (KPO) peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-2.1

10m

-2.2

15m

-2.4

30m

-3.0

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-1.3-0.5-0.8-1.7+0.4

Next day

-2.0-1.0-1.0-4.0+2.0

-4.2-2.5-1.8-6.6+2.3

-6.0-3.2-2.8-8.3+2.3

-6.8-2.2-4.6-7.2+0.4

-7.3-1.9-5.4-6.6-0.7

-8.1-3.5-4.7-3.9-4.2

15d

-15.5-8.8-6.7-12.0-3.5

-10.9-9.3-1.6-9.3-1.5

-5.8-4.5-1.2-7.1+1.4

-0.1+5.4-5.4-6.4+6.3

UpDownMarket · Nifty Microcap 250Sector · Business Process Outsourcing (BPO)/ Knowledge Process Outsourcing (KPO) peers, median of 8Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

HGS posted Q3 FY26 consolidated revenue of Rs 1,075.42 Cr from continuing ops. Consolidated PAT swung to Rs 34.35 Cr vs Rs 8.59 Cr loss year ago, aided by Rs 90.53 Cr one-time gain from discontinued ops. Standalone PAT loss was Rs 52.34 Cr. Auditors flagged GAAR tax demand of Rs 281.59 Cr as emphasis of matter; Bombay HC granted stay. Rs 4.14 Cr Labour Codes impact shown as exceptional.

Likely market impact

Mixed quarter - consolidated swing to profit aided by one-time gain; GAAR tax demand of Rs 281.59 Cr remains a key overhang despite court stay