PFS Q3 FY26: 9M PAT surges 72% to Rs 274 cr on tax gain and recoveries

Pat Growth 25pctRevenue DeclineExceptional ItemResults View source PDF Explain this filing

PFS · price

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

-6.2%Reaction day

₹32.00

prior close

₹31.44

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.8%-5.4% vs market

Non Banking Financial Company (NBFC) peers, median of 204sector-0.7%-5.5% vs sector

On the reaction day the stock moved 5.4 pts less than Nifty Microcap 250 and 5.5 pts less than its Non Banking Financial Company (NBFC) 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

-4.3

10m

-4.3

15m

-3.6

30m

-3.6

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-6.2-0.8-5.4-0.7-5.5

Next day

-3.3+0.7-4.0+0.0-3.3

-6.6-1.4-5.2-0.5-6.1

-0.9-1.3+0.4-1.1+0.2

+4.7+0.7+4.0-1.0+5.7

+3.1+0.3+2.8-1.5+4.6

+0.6+0.9-0.3-3.3+3.8

15d

+4.7+6.8-2.1-0.3+5.0

-1.5+4.3-5.7-2.3+0.8

-16.9-8.7-8.2-11.8-5.0

-2.5+8.6-11.1-3.6+1.1

UpDownMarket · Nifty Microcap 250Sector · Non Banking Financial Company (NBFC) peers, median of 204Pending

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

AI summary

PFS posted Q3 FY26 standalone PAT of Rs 49.09 cr against Rs 67.14 cr last year. Nine-month PAT surged to Rs 273.86 cr from Rs 158.89 cr, aided by a Rs 29.49 cr tax credit from the ECEPL write-off and full recoveries from NSL Nagapatnam (Rs 125 cr) and Vento Power (Rs 115.61 cr). Q3 revenue fell to Rs 121.74 cr from Rs 131.84 cr. A Rs 2.43 cr exceptional charge was booked for Labour Code impact. Capital adequacy at 71.21%, Gross Stage 3 ratio at 5.52%.

Likely market impact

9M earnings jump is driven by one-time tax credit and NPA recoveries. Falling core revenue and Rs 134 cr of NPA write-offs remain concerns.