LatentView Analytics Limited Q3 FY26 Earnings Call Summary

LatentView Analytics reported a resilient Q3 FY26 with 5.7% sequential dollar revenue growth, marking its 12th consecutive quarter of expansion. The quarter ...

Summary

LatentView Analytics Limited - Q3 FY 2026 Earnings Call Summary Monday, February 02, 2026, 7:00 PM IST

Event Participants

Executives 2 Rajan Sethuraman (CEO), Rajan Venkatesan (CFO)

Analysts 6 Aditi Patil, Pritesh Thakkar, Shubham Sehgal, Srinivasu K., Srinath V., Surbhi, Sushovon Nayak

Financials & KPIs

Metric Reported Commentary
Revenue (USD) $30.8M +5.7% QoQ; +21% YoY. Driven by seasonally strong Q3 and BFSI growth.
Revenue (INR) ₹257.7 crores +7.9% QoQ. Benefited from FX tailwinds and project execution cycles.
EBITDA Margin 22.4% -100 bps QoQ. Impacted by Labor Code restructuring and severance costs.
Adjusted EBITDA 24.6% Adjusted for ₹4.6cr Labor Code impact and $200k severance one-offs.
Net Profit (PAT) ₹52.4 crores +13% QoQ. Boosted by lower ETR due to US ESOP tax benefits.
BFSI Revenue Share 16% +400 bps since FY start. Driven by deeper penetration in two large accounts.
Cash & Investments ₹1,140 crores Strong liquidity maintained for potential M&A and strategic investments.

Geographic & Segment Commentary

  • Financial Services (BFSI): This segment is currently the fastest-growing vertical, with one major account expected to reach $10M+ in revenue for FY27. Management noted that the share of BFSI has increased substantially due to new statements of work (SOW) across multiple client stakeholders.
  • Technology: Remains the largest vertical and returned to growth this quarter (+6% QoQ) after recent sluggishness. However, a “stakeholder-specific” consolidation at a top client is expected to create a $5M-$6M annualized headwind starting Q4 FY26.
  • CPG & Retail: Performance was flattish QoQ due to the absence of follow-on work from one-time projects in Q2. Management highlighted timing delays at a large beverage client but noted a strong Q4 pipeline with several project wins already secured.
  • Industrials: This segment faces macroeconomic headwinds and longer sales cycles. Growth remains cautious, though a significant recent win with an auto component manufacturer provides some momentum.

Company-Specific & Strategic Commentary

  • Databricks Partnership: Generated $16M-$17M in FY26 revenue with an aim to reach $50M in three years. The company secured 4 joint wins and has 30+ active leads, focusing on the “MigrateMate” solution and analytics use cases.
  • AI & Agentic Strategy: Established an AI Centre of Excellence focusing on three pillars: conversational analytics, business process automation (agentic approach), and governance/observability. A “Velocity AI” initiative at a top tech account has already identified 10+ opportunities.
  • Diamond Account Strategy: Focus remains on 25+ “diamond accounts” to drive the path to $200M revenue. Management identified a potential $150M addressable market within their top 6 CPG/Retail accounts currently producing only $10M.
  • Labor Code Compliance: Proactively restructured India salaries to 50% basic pay, limiting the one-time EBITDA impact to 1.6% (₹4.6 crores). Ongoing incremental costs are estimated at 10-15 bps.

Guidance & Outlook

Metric Guidance / Outlook Commentary
FY26 Revenue $119M - $120M Implies ~20% YoY growth; confidence remains high despite tech headwinds.
FY26 EBITDA Margin ~24.0% Assumes Q4 margins of 24.5%-25% as one-off costs recede.
Revenue Target $200M by FY28 Requires ~30% CAGR; will involve a mix of organic growth and M&A.
Effective Tax Rate 26% - 27% Sustainable long-term rate; previous quarters benefited from ESOP one-offs.

Risks & Constraints

Risk Context
Client Concentration A top tech client’s internal restructuring and shift toward in-house FTEs will cause a $5M-$6M annualized revenue drop.
Margin Pressure Strategic investments in senior leadership, AI R&D, and M&A integration may depress EBITDA by 100-200 bps in the near term.
Macro Uncertainties Industrial and Manufacturing sectors continue to see elongated decision-making cycles due to global economic volatility.

Q&A Highlights

Databricks Traction

  • Question: Can you quantify Databricks revenue and the lead conversion rate? (Srinivasu K.)
  • Answer: Total Databricks-linked revenue is ~$16M-$17M for FY26, with 10% coming directly from joint GTM wins. Conversion rates for the current 30+ leads are approximately 30-35% (Rajan Sethuraman).

Tech Vertical Headwinds

  • Question: Is the sluggishness in technology a broad vertical issue? (Pritesh Thakkar)
  • Answer: No, it is a specific stakeholder preference at a top account for in-house staff over contractors. This will create a $5M-$6M headwind, partially offset by new threads in People Analytics and Supply Chain within the same client (Rajan Venkatesan).

Margin Outlook

  • Question: Will FY27 margins be impacted by the push for $200M revenue? (Sushovon Nayak)
  • Answer: To reach $200M by FY28, we may front-load investments in senior talent and AI. This could lead to a temporary 1-2% drop in EBITDA margins in the coming year (Rajan Venkatesan).

Differentiation and Win Rates

  • Question: What are the tangible reasons clients choose LatentView over other pure-play firms? (Shubham Sehgal)
  • Answer: Our primary differentiators are our “front-row seat” in Silicon Valley working with tech innovators and our focus on business-side stakeholders (CMO/CFO) rather than just the IT/CTO organization (Rajan Sethuraman).

Key Takeaway

LatentView Analytics reported a resilient Q3 FY26 with 5.7% sequential dollar revenue growth, marking its 12th consecutive quarter of expansion. The quarter featured significant growth in BFSI and a return to growth in the Technology vertical, though the latter faces a $5M-$6M headwind in FY27 due to client-specific consolidation. Strategically, the company is pivoting toward “Agentic AI” and strengthening its Databricks partnership, which now contributes roughly 14% of total revenue. Despite a 1.6% margin impact from India’s new Labor Code and severance costs, management maintained its FY26 revenue guidance of $119M-$120M and an EBITDA margin target of 24%. LatentView remains committed to its $200M revenue goal by FY28, acknowledging that achieving this target will require aggressive organic growth and “larger ticket size” M&A, even if it necessitates short-term margin trade-offs for long-term scale.

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