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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
Peers · valuation

P/E

  • Larsen & Toubro32.5x
  • GMR Airports218.5x
  • NBCC (India)30.3x
  • Cemindia Projects37.2x
  • Engineers India20.2x
  • Welspun Enterprises35.6x
  • NCC12.2x
  • Power Mech Projects19.9x
Peers · returns

ROE

  • Larsen & Toubro14.7%
  • NBCC (India)23.9%
  • Cemindia Projects24.9%
  • Engineers India22%
  • Welspun Enterprises11.5%
  • NCC8.6%
  • Power Mech Projects14.3%
Peers · momentum

Latest quarter sales, YoY

  • Larsen & Toubro+6.7%
  • GMR Airports+23.7%
  • NBCC (India)-5.6%
  • Cemindia Projects+5.6%
  • Engineers India-5.8%
  • Welspun Enterprises-8.4%
  • NCC+12.2%
  • Power Mech Projects+25.5%
Competitors

Why Larsen & Toubro and not its peers

Peer comparison
PeerStatusP/EROEMkt capWhy we do not hold it (approved text)Links
Larsen & ToubroHeld32.1014.72%5.32 L CrExecutor of the capex cycle at a cyclical multiple
SiemensNot heldn/an/an/aSiemens 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.Screener · Tijori
ABB IndiaNot heldn/an/an/aABB 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.Screener · Tijori
BHELNot heldn/an/an/aBHEL 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.Screener · Tijori

Peer numbers are shown only where the peer is in the security master (fundamentals pulled); "n/a" otherwise — a peer is not added to the data pull without a research request. Reasons are quoted from the one-pager (8 Sep 2026).

Sector view

Industrials: 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.

All sectors we avoid or underweight →
Selection

Why these names in the sector

L&T (2.4%, Core): ₹7.8 lakh crore order book (+27% YoY), inflows led by West Asia and energy transition, working-capital discipline, and a multiple below the small-cap capex names it out-executes. Astral (1.0%, Core): the CPVC leader, 10x book but 50x FY28E against an 80x history, buying a volume recovery after a destocking year. Indo-MIM (0.8%, Core): 6.8% global MIM share, 25%+ margins, aerospace/medical/firearms customers, listed July 2026. Dilip Buildcon (0.6%, Cyclical): one of the largest road EPC players, deleveraged via HAM asset sales, 20x FY28E as margins normalise.

Market share

Tracked share, where disclosed

Nuclear Projects Construction Segment Market Share51 %as of Mar 18