Tipsheet
What matters at India’s listed companies
Earnings · Diamond & Jewellery · Mid cap

Senco's hedging ratio fell below its own floor. FY27 margins will halve.

Record profit of ₹574 cr masks a hedging breach and a sharp margin reset. The old gold exchange now drives half of quarterly sales.

4 earlier stories on Senco Gold Ltd.
Mkt cap₹5,603 cr
P/E9.76×
ROE8.09%
Debt / eq.0.89
Div yld0.51%
₹574 cr FY26 net profit, up 33% on record ₹8,430 cr revenue.

What's new

  • FY26 was record-breaking with consolidated revenue of ₹8,430 cr and net profit of ₹574 cr.
  • The old gold exchange program hit 50% of quarterly revenue; the hedging ratio fell below the board-mandated 50% minimum.
  • FY27 guidance is 18-20% revenue growth and a 7.5-7.8% EBITDA margin, down from an exceptional 11.5% in FY26.

Why this matters

The call frames FY26 as a peak-profit year, not the new baseline. The margin reset to 7.5-7.8% is the real story; the hedging breach suggests the treasury function was caught wrong-footed. The inventory gain is a one-time tailwind that will mask the underlying margin compression for two quarters.

What we're watching

  • How quickly the hedging ratio is restored to the 50% floor.
  • The actual EBITDA margin in Q1-Q2 as the customs duty inventory gain flows through.
  • Whether demand softens further after the PM's appeal on gold imports.

The full read

Senco Gold just posted a record year. Revenue hit ₹8,430 cr, up 33%, and net profit reached ₹574 cr. But the transcript shows the profit peak is behind it. Management guided FY27 EBITDA margins to 7.5-7.8%, down from an exceptional 11.5% in FY26. The customs duty hike will deliver a ~₹400 cr inventory gain over two quarters, masking the underlying compression. More troubling, the company's hedging ratio fell below its own 50% board-mandated minimum during this record profit quarter, suggesting the treasury was not prepared for the scale of operations. The old gold exchange now makes up 50% of quarterly sales, a great loyalty driver but a headwind for new-jewelry growth. FY27 revenue guidance of 18-20% is a step down from 33%. Demand already softened in late May after the PM's appeal. The story is shifting from a record year to a margin reset.

Questions answered

Why did Senco's hedging ratio fall below the 50% minimum?
The filing does not state the reason, only that the ratio breached the board-mandated floor during a record profit quarter. This implies the company's hedging position did not keep pace with its inventory or sales volume.
How big is the customs duty inventory gain, and when does it hit?
Senco estimates a gain of roughly ₹400 cr over the next two quarters. This is a one-time windfall from the duty hike to 15% on existing stock, and it will temporarily inflate margins.
Is the 18-20% FY27 revenue growth target ambitious?
It follows a 33% growth year. The target appears conservative, especially with management noting demand slowed in late May after the PM's appeal on imports.
What does the 50% old gold exchange ratio mean for the business?
Half of quarterly revenue now comes from exchanging old gold for new. This boosts customer loyalty but can pressure revenue growth and margins if new jewelry sales don't grow proportionally.
Should the EBITDA margin guidance concern investors?
Yes. The guided 7.5-7.8% margin is a roughly 400 bps drop from FY26's exceptional 11.5%. It signals that last year's profitability was not sustainable.
Mentioned: Senco Gold Ltd. · ₹8,430 cr revenue · ₹400 cr customs duty gain
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

Story so far

All notes on SENCO →
  1. 2 Jun 2026 · 5:23 PM IST Senco's hedging ratio fell below its own floor. FY27 margins will halve.
  2. 7d ago Senco Gold reports record FY26 revenue as margins face pressure
  3. 8d ago Senco Gold confirms Q4 results as growth hits 45%
  4. 8d ago Senco Gold confirms FY26 results with no material surprises
  5. 8d ago Senco Gold posts 260% profit surge and buys into Melorra