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Release
August 2026 · rev 1
Opportunities PMS · Published
As at 31 Aug 2026 · IST₹ · ₹ cr · BSE 500 TRI
Present
Internal working platform. Published figures are extracted from the August 2026 source package and reviewed; reference prices and fundamentals are unlicensed working data, not for redistribution. Past performance is not indicative of future returns.
Company Atlas/Industrials/Larsen & Toubro
NSE: LT· IndustrialsCore · Aug 26Large cap

Larsen & Toubro

Executor of the capex cycle at a cyclical multiple

Last close
₹3,749.10
29 Sept 2026 · reference
1D · 1M
−0.5% · −7.3%
price-only
Weight
2.4%
31 Jul 2026 · Aug rank 16
Thesis review
8 Sep 2026
Why We Own, p52
Coverage owner: Research (per book); latest results Q Jun-26Buoyant AIF I Top 30 Holdings - Aug 2026.pdf · p1Buoyant_Why_We_Own_What_We_Own_Sep2026.pdf (portfolio as of 31 July 2026) · p52Screener ↗Tijori ↗NSE ↗
OverviewBusiness & segmentsChartsFinancialsValuationThesisRisks & catalystsCompetitorsResearch & documents
What the company does

Larsen & Toubro · Engineering & Construction

Larsen & Toubro (L&T) is a technology, engineering and construction company with global operations. It is one of the largest and most respected companies in India’s private sector. In the Engineering & Construction business, L&T operates as a contractor in key verticals including process industries, oil and gas, infrastructure, power, minerals, nuclear power and aerospace, water, civil structures, etc. It also undertakes turnkey projects in these fields.

Full profile (Yahoo)

Larsen & Toubro Limited engages in engineering, procurement, and construction projects (EPC) in India and internationally. The company operates through four segments: Infrastructure Projects, Energy Projects, Hi-Tech Manufacturing, and Others. The Infrastructure Projects segment is involved in the engineering and construction of building and factories, transportation infrastructure, heavy civil infrastructure, power transmission & distribution, renewables, water and effluent treatment, and minerals and metals. The Energy Projects segment provides EPC solutions in clean energy space, oil & gas, refineries, petrochemicals & offshore wind energy sectors, from front-end design through detailed engineering, modular fabrication, procurement, project management, construction, installation and commissioning; CarbonLite solutions for power generation plants including power generation equipment with associated systems; and carbon capture utilization and utility packages. The Hi-Tech Manufacturing segment designs, manufactures/constructs, supplies, and revamps/retrofits custom designed engineered critical equipment and systems for the process plants, nuclear energy, and green hydrogen sectors; marine and land platforms, related equipment and systems, and aerospace products and systems; precision and electronics products and systems; and electrolysers. The other segment engages in realty; smart infrastructure and communication projects; construction equipment; and industrial product design development, including marketing and servicing of construction equipment, mining machinery and parts thereof, manufacture and sale of rubber processing machinery, and ecommerce/digital platforms and data centers. It has a strategic partnership with General Atomics Aeronautical Systems, Inc. to manufacture Medium Altitude Long Endurance (MALE) Remotely Piloted Aircraft Systems (RPAS) in India, for the Indian armed forces. The company was founded in 1938 and is headquartered in Mumbai, India.

Sector (Yahoo)
Industrials
Industry (Yahoo)
Engineering & Construction
Employees
55,662
Website
larsentoubro.com

Key people: Mr. Sekharipuram Narayanan Subrahmanyan (MD & Chairman) · Mr. Ramamurthi Shankar Raman (President & Whole-Time Director of Finance) · Mr. Subramanian Sarma (Deputy MD, President & Whole-Time Director) · Mr. Subramanian Narayan (Company Secretary & Compliance Officer) · Mr. Tharayil Madhava Das B.Tech. (Senior Executive VP of Energy of Hydrocarbon & Whole-Time Director) · Mr. Sudhindra Vasantrao Desai (Senior Executive VP of Infrastructure & Whole Time Director)

Who are the competitors of Larsen & Toubro?

Larsen & Toubro major competitors are GMR Airports, NBCC (India), Cemindia Projects, Engineers India, Welspun Enterprises, NCC, Power Mech Projects. Market Cap of Larsen & Toubro is ₹5,38,684 Crs. While the median market cap of its peers are ₹15,844 Crs.

Is Larsen & Toubro financially stable compared to its competitors?

Larsen & Toubro seems to be less financially stable compared to its competitors.Altman Z score of Larsen & Toubro is 2.27 and is ranked 6 out of its 8 competitors.

Snapshot and what to watch · Tijori · 18 Sep 2026
  • L&T is an engineering, construction and technology group. It builds offshore oil and gas platforms, onshore hydrocarbon plants, power transmission, battery storage, data centres and transit systems.
  • Its customers include oil producers in the Middle East and India, plus technology firms. About 52% of its ~₹7.8T order book is international, about 2.7 times annual revenue.
  • Base profit comes from infrastructure, conventional energy and technology services. Growth comes from offshore hydrocarbon, storage and compute. Margins move with project mix.
  • New orders are shifting toward green energy and compute. It is carving out realty. It is again owning assets in data centres.
  • Near-term earnings depend on how fast the large Middle East and offshore backlog converts into revenue. Timing and profitability of those orders are not disclosed.

Yahoo profile 23 Sept 2026 · Tijori 23 Sept 2026

Segments

Revenue mix and market share

Product Wise Break-Up
  • Infrastructure32.3%
  • Power28.9%
  • IT & Technology Services21.5%
  • Financial Services7.4%
  • Heavy Engineering6.8%
  • Others1.7%
  • Developmental Projects1.6%
Product Wise Break-Up - IT & Technology Services
  • Mindtree79.0%
  • IT & Technology Services Segment20.4%
  • Others0.6%
Location Wise Break-Up - Infrastructure
  • India74.1%
  • Rest of the World25.9%
Location Wise Break-Up - Power
  • Rest of the World58.7%
  • India26.7%
  • Others14.6%
Location Wise Break-Up - Heavy Engineering
  • India83.7%
  • Rest of the World16.3%
Location Wise Break-Up - Defence Engineering
  • India87.0%
  • Rest of the World13.0%
Location Wise Break-Up - Hydrocarbon
  • India64.4%
  • Rest of the World35.6%
Location Wise Break-Up - IT & Technology Services
  • Foreign92.0%
  • Domestic8.0%
Location Wise Break-Up
  • India49.0%
  • Middle East29.0%
  • USA & Europe19.0%
  • Rest of the World3.0%
Operating Profit Break-Up
  • IT & Tehnology Services34.9%
  • Power19.1%
  • Financial Services18.3%
  • Infrastructure11.9%
  • Heavy Engineering8.8%
  • Others5.2%
  • Development Projects1.8%
Order Book Break-Up - Location Wise
  • Domestic54.0%
  • Middle East37.0%
  • Rest of World9.0%
Order Book Break-Up - Segment Wise
  • Power47.0%
  • Infrastructure45.0%
  • Heavy Engineering5.0%
  • Others3.0%
Asset Break-Up - Segment Wise
  • Financial Services35.2%
  • Infrastructure Projects22.6%
  • Energy Projects15.3%
  • IT & Technology Services13.4%
  • Hi-Tech Manufacturing5.5%
  • Developmental Projects4.1%
  • Others4.0%
Project Wise Break-Up - Developmental Projects
  • Nabha81.5%
  • Hyderabad Metro and18.6%

Latest reported mix as compiled by Tijori from company disclosures; percentages of revenue.

Operating metrics

Company-reported KPIs (Tijori) · latest quarter

As the company reports them. They can differ from the ratio table on the Financials tab, which uses Tijori's own definitions (for example NIM on average total assets rather than on interest-earning assets); the Cross-check panel there lines both up.

Annualized Order Inflows4,32,056 Crs 2026-06
Order Book7,78,954 Crs 2026-06
Order Book as a % of Sales286.62 % 2026-06
Business model

How the company earns

India's largest engineering, procurement and construction (EPC) conglomerate, executing infrastructure, hydrocarbon, power, renewable/green energy, defence and heavy engineering projects, alongside listed IT/technology subsidiaries (LTIMindtree, L&T Technology Services) and L&T Finance. Order book of Rs 7.78 trillion at Jun-2026 is the largest of any Indian contractor; 52% of the order book and 51% of revenue are now international, dominated by Middle East hydrocarbon and renewables work.

Economics and valuation note (book)

TTM P/E 31.2x on screener (7-Sep-2026); 5-year average P/E not sourced - not verified. EV/EBITDA n.m.; dividend yield 0.9%.

Competitive position · why this and not peers
SiemensSiemens trades at ~93x P/E (screener, 7-Sep-2026) on Rs 24,846 cr revenue versus L&T at ~31x on Rs 2.86 lakh crore revenue; similar ROE (19.2% vs 15.9%) but three times the multiple.
ABB IndiaABB is at ~102x P/E with 22.4% ROE; superior returns but priced for perfection, and its Rs 13,203 cr revenue base gives no exposure to the Middle East/energy EPC cycle L&T is winning.
BHELBHEL trades at ~60x P/E with 6.2% ROE and Rs 1,600 cr FY26 profit; L&T earns 12x the profit at half the multiple with far stronger execution and working-capital metrics.
Segment economics

Reported revenue mix

Product Wise Break-Up

share of revenue, %
  • Infrastructure
    32.3%
  • Power
    28.9%
  • IT & Technology Services
    21.4%
  • Financial Services
    7.3%
  • Heavy Engineering
    6.8%
  • Others
    1.7%
  • Developmental Projects
    1.6%
  • Defence Engineering
    0.0%
  • Electrical & Automation
    0.0%
  • Hydrocarbon
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Product Wise Break-Up - IT & Technology Services

share of revenue, %
  • Mindtree
    79.0%
  • IT & Technology Services Segment
    20.4%
  • Others
    0.6%
  • Information Technology
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - Infrastructure

share of revenue, %
  • India
    74.1%
  • Rest of the World
    25.9%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - Power

share of revenue, %
  • Rest of the World
    58.7%
  • India
    26.7%
  • Others
    14.6%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - Heavy Engineering

share of revenue, %
  • India
    83.7%
  • Rest of the World
    16.3%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - Defence Engineering

share of revenue, %
  • India
    87.0%
  • Rest of the World
    13.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - Hydrocarbon

share of revenue, %
  • India
    64.4%
  • Rest of the World
    35.6%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up - IT & Technology Services

share of revenue, %
  • Foreign
    92.0%
  • Domestic
    8.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up

share of revenue, %
  • India
    49.0%
  • Middle East
    29.0%
  • USA & Europe
    19.0%
  • Rest of the World
    3.0%
  • UAE
    0.0%
  • Kuwait
    0.0%
  • Qatar
    0.0%
  • United States of America
    0.0%
  • Kingdom of Saudi Arabia
    0.0%
  • Sultanate of Oman
    0.0%
  • Netherland
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Operating Profit Break-Up

share of revenue, %
  • IT & Tehnology Services
    34.9%
  • Power
    19.1%
  • Financial Services
    18.3%
  • Infrastructure
    11.9%
  • Heavy Engineering
    8.8%
  • Others
    5.2%
  • Development Projects
    1.8%
  • Defence Engineering
    0.0%
  • Hydrocarbon
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Order Book Break-Up - Location Wise

share of revenue, %
  • Domestic
    54.0%
  • Middle East
    37.0%
  • Rest of World
    9.0%
  • USA & Europe
    0.0%
  • Saudi
    0.0%
  • Qatar
    0.0%
  • UAE
    0.0%
  • Oman
    0.0%
  • Kuwait
    0.0%
  • Bangladesh
    0.0%
  • Africa
    0.0%
  • Far East
    0.0%
  • America
    0.0%
  • Europe
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Order Book Break-Up - Segment Wise

share of revenue, %
  • Power
    47.0%
  • Infrastructure
    45.0%
  • Heavy Engineering
    5.0%
  • Others
    3.0%
  • Defence Engineering
    0.0%
  • Electrical & Automation
    0.0%
  • Hydrocarbon
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Asset Break-Up - Segment Wise

share of revenue, %
  • Financial Services
    35.2%
  • Infrastructure Projects
    22.6%
  • Energy Projects
    15.3%
  • IT & Technology Services
    13.4%
  • Hi-Tech Manufacturing
    5.5%
  • Developmental Projects
    4.1%
  • Others
    4.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Project Wise Break-Up - Developmental Projects

share of revenue, %
  • Nabha
    81.5%
  • Hyderabad Metro and
    18.6%
  • Kattupalli Port
    0.0%
  • Power Development
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Industry cycle

Industrials chapter

Industrials — 4.8%: stock-specific ideas inside a sector we are cautious on

The house is cautious on the capex complex — defence, railways, capital goods, renewables — not because the businesses are poor but because the valuations already discount years of order-book growth and the retail ownership is crowded. That caution is not a ban. The strategy is sector-agnostic and stock-selective, and four of our industrial positions are exactly that: L&T is the one large-cap engineering franchise whose multiple (28x FY28E) is below its growth (order book ₹7.8 lakh crore, +27% YoY; inflow guidance 10–12%) because the market treats it as a cyclical; Astral is a building-products compounder that sold off with PVC prices; Indo-MIM is the world's largest metal-injection-moulding company and a new listing; Dilip Buildcon is a road contractor at 20x FY28E where the balance-sheet repair is done and the bid pipeline is not. The macro backdrop is supportive at the margin: central capex is ₹12.2 lakh crore in FY27 (+11%), 28% of it already spent in the first months versus 24.5% last year, capital-goods order inflows are up 15–20%, the NHAI awarding target is 4,500 km with a ₹1.4 lakh crore bid pipeline, and manufacturing capacity utilisation at 74–78% is around the level at which private machinery capex historically begins. We would rather own the executors of that spend at reasonable prices than the order-book multiples of defence and railway names.

Datapoints the team can quote
  • Union Budget FY27 central capex ₹12.2 lakh cr (+11% vs FY26 RE); 28% spent by early FY27 vs 24.5% last year; fiscal deficit 4.3% — PIB; DEA
  • Capital-goods order inflows +15–20% YoY in Q1FY27; ABB India order intake +50%; BHEL order book ~₹2.6 lakh cr — Company releases
  • NHAI FY27 awarding target 4,500 km (3,100 km awarded); bid pipeline ₹1.4 lakh cr (Jul-26); road InvIT AUM ₹3.17 lakh cr; FY26 toll collections +14.4% — NHAI; MoRTH
  • Manufacturing capacity utilisation 74.3% (Q2FY26 OBICUS), above long-run average; the ~78% private-capex trigger is in sight — RBI OBICUS; DEA
  • Pipe industry volumes −9–10% YoY in Q1FY27 on PVC price volatility and destocking; MIP on Chinese PVC pipes implemented — Astral/Prince calls, Aug-2026
What we deliberately do not own

We own no defence (HAL, BEL, BDL: 40–60x for government-monopsony order books), no railways (RVNL, IRFC, Titagarh) and no renewables (Suzlon, Inox Wind, Waaree) — great businesses for an extended period, but the valuations and investor faith are extreme. Among capital-goods bellwethers, ABB, Siemens and Cummins at 50–70x price a private-capex boom that machinery data (26% of GFCF) does not yet confirm. Bharat Forge is a good company at 40x with a defence premium; we prefer RK Forgings (Autos) for the same end-markets at a cyclical trough. Supreme Industries is owned only in AIF I; in the PMS Astral is the pipes expression.

Market position

Market share (where tracked)

Nuclear Projects Construction Segment Market Share51 %as of Mar 18
Sector datapoints

From the one-pager

  • Union Budget 2026-27 pegged central capex at Rs 12.2 lakh crore versus Rs 10.97 lakh crore FY26 revised estimate (~11% growth), with the fiscal deficit targeted at 4.3% of GDP (Budget, 1-Feb-2026).
  • RBI projected private corporate capex to rise 21.5% to Rs 2.67 lakh crore in FY26 from Rs 2.20 lakh crore in FY25, led by power/infrastructure (RBI article, Aug-2025)…
  • L&T's Q1FY27 order inflows of Rs 1.08 trn were 56% international; Middle East was 42% of inflows and 37% of the order book, while West Asia conflict disruptions cost ~Rs 5,000 cr of Q4FY26 revenue (BusinessToday, May-2026).
  • Order inflow mix in Q1FY27: infrastructure 41%, renewable energy 31% (Business Standard, 28-Jul-2026).