IP
IndiaPulse

Pine Labs Limited (PINELABS)

Small Cap

Financial Services stocks · Small cap · NSE

Pine Labs is a full-stack Commerce OS provider, offering cloud-based software for omnichannel payment acceptance, issuing, processing, and distribution. It serves enterprise, mid-market, and SMBs with solutions like affordability, prepaid cards, and fintech infrastructure. The company is expanding its digital public infrastructure (DPI) offerings via Setu and has a global presence in 22 markets.

₹166.37
+9.87 · +6.31%
Quote04 Sept, 03:59 pm IST
Fundamentals05 Sept 2026 · screener
Score05 Sept, 10:20 pm IST · v4.3-runtime-valuation
Tags15 Aug 2026
Coverage12/14 · 86%
Valuation2026-07-20 · Rf 6.8% · Financial Services P/E 18.5 (n=240)
Data confidence
Fresh enough for analysis
Investor decision lenses

One read, four checks

75+ is strong, 60-74 is usable, 45-59 is mixed, and below 45 needs caution. These are research lenses, not buy/sell instructions.

Weak fundamentals, management trust is acceptable, price trend is neutral, and recent execution is mixed.

Suggested next step
Research, do not rush
The four lenses are not strongly aligned. Compare peers and wait for a cleaner setup.
U-Score
OVERVALUED
27

Fundamental lens: valuation, quality, growth, balance sheet, and cash flow.

Trust
Mixed Trust
64

low confidence · 0/3 claims checked

Technical
Neutral
50

Timing lens: price trend and sector relative strength.

Result consistency
stable
67

Rolling lens: recent quarterly delivery, not the latest single-result score.

Latest result

Quarter ended 30 Jun 2026

Excellent · 100/100

Rev +20% YoY · PAT +300% YoY · margin expansion · +5% QoQ · operating leverage

Filed 28 Jul 2026
Open results browser →
MetricThis quarterYoYQoQ
Revenue₹737 Cr+19.6%+5.1%
EBITDA₹95 Cr+111.1%-10.4%
Operating margin13.0%+600 bps-200 bps
PAT₹20 Cr+300.0%-66.1%
PAT margin2.7%+190 bps-571 bps

NDF means not disclosed in the current structured filing feed. It is intentionally not treated as zero.

Business & thesis

Growth engines, tailwinds/headwinds, and risk radar from management commentary

Business and thesis

Where growth can come from, and what can break the case

Thesis intactReviewed 2026-06-22T07:43:03.950Z
Management commentary snapshot

Pine Labs reported FY26 Platform GTV of $194 Bn, 740 Cr transactions, and 20.3 Lakh Digital Checkout Points. Revenue grew to ₹2,711 Cr, with Adj. EBITDA at ₹569 Cr. The company swung to positive operating cash flow of ₹395 Cr and positive free cash flow of ₹167 Cr, while PAT remained negative at ₹(145) Cr.

Pine Labs shows strong operational growth in GTV, transactions, and merchant touchpoints. The shift to positive operating and free cash flow, alongside improving EBITDA margins, indicates progress towards monetization. However, sustained negative PAT warrants close monitoring of profitability trends despite revenue scale-up.

Current business mix

Revenue Mix FY26

Latest issuer-disclosed distribution across 3 reported categories.

Businessmix
Distribution Infra revenues55.0%
Brand & Consumer value pools29.0%
Business Services & Data value pools16.0%
Growth engines

Mid-market & High Street Expansion

Targeting 'huge headroom' in mid-market and high street segments with premiumisation and targeted solutions for underserved merchants.

Affordability Business

Aims for '25%+ YoY Growth for next 3 years' by tapping into a '380K cr New Value Pool' through EMI on UPI and post-purchase EMI conversion.

Prepaid Business

Expanding into new growth vectors like Employee Benefits, Gaming, and the US gift card market (US$260B by 2026).

Online Commerce & D2C

Focusing on capturing India's ₹13.5 T digital commerce market by owning the checkout experience for D2C brands via Shopflo.

Capacity and execution

Affordability Brand Partnerships

Added '20+ new brands entry in affordability in FY26' to expand the network of credit partners and digital checkout points.

Global Licensing & Expansion

Plans to 'Get Principal Acquirer status by FY27' in Malaysia and pursue 'SVF & RPSCS licensing (FY27) + PG expansion' in UAE.

Partner Ecosystem Expansion

Signed '83 partners in Q1' for AI-powered alliances across ERPs, SaaS, loyalty, and fintechs to drive merchant acquisition.

Tailwinds

Underserved Mid-Market & New Retailers

India's fastest-growing merchant cohort remains underserved, with new-age retailers emerging rapidly, open to value-added services.

Growing Affordability Market

An addressable affordability pool of 100K Cr in the Wheels segment (CAGR ~10%) and 70% youth demand for affordability in non-electronics.

Digital Public Infrastructure (DPI) Adoption

India’s DPI 2047 roadmap and UPI's status as the world’s busiest rail provide a strong foundation for real-time payments and credit.

Global Digital Payments Growth

A global digital payments opportunity of $1.7T, growing at 30% CAGR, supports international expansion efforts.

Risk radar

Regulatory & Compliance Burden

Operating platforms require extensive certifications (PCI-DSS, ISO 27001:2022, SOC 2) and compliance with RBI, CERT-In, and global schemes.

Credit Risk in Affordability/Lending

Expanding affordability solutions to '400M+ adults with no bureau file' necessitates robust underwriting and early stress detection mechanisms.

Cybersecurity & Fraud

The need for 'best-in-class encryption' and 'dedicated Infosec governance' highlights ongoing threats and the critical importance of security in payment processing.

Autonomous Agent Control

The development of 'agent-led' and 'autonomous payments' introduces risks in ensuring agents act 'within approved limits' and with 'authorised data and systems'.

Management accountability

What management said, and what results must prove

Management accountability

What management said, and what results must prove

Issuer guidance and extracted claims are tracked against later reported outcomes. Treat these as management statements, not IndiaPulse forecasts.

Dec 2025
Analyst reading lens
Compare YOY

The document primarily presents annual financial and operational data (FY23-FY26), making year-over-year comparisons essential to assess growth trends, profitability shifts, and cash flow generation.

Sector KPIs management disclosed

Platform GTV

FY26: $194 Bn, +57% YoY

Platform Transactions

FY26: 740 Cr, +32% YoY

Digital Checkout Points (DCPs)

FY26: 20.3 Lakh, +13% YoY

Revenue

FY26: ₹2,711 Cr, +19% YoY

Management forward view

25%+ YoY Growth Target

Management aims for '25%+ YoY Growth for next 3 years' driven by a balanced strategy of core business expansion and new growth engines.

Shift to Monetization

The company is transitioning 'from an "investment-and-build" to a "monetization-at-scale"' phase, focusing on value pools.

Future of Commerce OS

Management envisions creating a 'commerce operating system for tomorrow,' addressing a 'new $100B TAM' through machine commerce and AI agents.

Global Playbook Export

Plans to 'Export the playbook' for real-time payments to Southeast Asia, where digital payment rails are nascent.

Thesis monitor

Numbers and claims to verify in the next filings

CheckpointCurrent evidenceWhat to verify next
Profit After Tax (PAT)₹(145) Cr (FY26)Continued reduction in losses and progress towards sustained profitability.
Free Cash Flow (FCF)₹167 Cr (FY26)Sustained positive FCF generation and growth.
Adjusted EBITDA Margin21% (FY26)Further margin expansion as monetization efforts scale.
New Affordability Value Pool Penetration₹74K Cr (FY26)Progress in capturing the identified '380K cr New Value Pool' in affordability.

Verification checkpoints are IndiaPulse research interpretation, not investment advice.

Show extracted source claims
export growthnot yet verifiable

Pine Labs aims to build a global commerce and fintech platform originating from Asia.

Direction: positiveConfidence: high
project executionnot yet verifiable

Pine Labs plans to extend its programmable currency platform to a wider range of use cases and industries beyond airlines.

Direction: positiveConfidence: high
project executionnot yet verifiable

Pine Labs is planning to launch a go-to-market strategy for its patented Tap to Pay Online technology both in India and globally.

Direction: positiveConfidence: medium
Technical timing lens

Trend score and candlestick chart

50Neutral

SMA20 +8.5% / mo · MACD −

Stock trend: 50
Sector RS:

Technical chart

PINELABSdaily · 1Y · AUTO-4.7%
Latest close ₹166.37 on 2026-09-04

Daily history is available from 2025-11-14; the requested 1Y window is partially covered.

Bar
+5.7%
RSI
56
MACD hist
-0.39
52W pos
21%
2026-09-04O ₹157.40H ₹168.20L ₹155.38C ₹166.37Vol 4.7Cr sh
₹130.74₹152.69₹174.64₹196.59₹218.5452L166.372026-032026-06VolRSIMACD2026-032026-042026-062026-072026-09
Up bar
Down bar
EMA 20
EMA 50
Volume + 20D avg
Result date
RSI(14)
MACD / signal

Daily technical trend read

Mixed signals

Signals are conflicting — long-term trend down. RSI 56. Wait for confirmation.

  • Price below SMA200 (long-term downtrend) — short-term bounces likely countertrend.
  • SMA20 rising (~7.8% over last month) — short-term momentum positive.
  • RSI(14) at 56 — sideways, no extreme reading.
  • MACD below signal, histogram expanding negatively — bearish momentum building.
  • 41% off 52W high · 23% above 52W low.

Mechanical read from the price + indicator series above. Not a recommendation — technical setups can reverse without warning, especially around earnings and macro events.

Nifty 500 leadership

Relative Strength & Trend Stage

55
RS percentile
Stage 1 Base / Transition
1M return
+7.7%
3M return
+9.2%
6M return
+0.9%
1Y return
-
RS 1D
+9
RS 20D
+46
Sector rank
#9
Industry rank
-
Stage evidence
  • Price is within 0.3% of the 30-week proxy.
  • The 30-week proxy changed -5.0% over 20 sessions.
  • The moving-average structure does not confirm Stage 2 or Stage 4.
50-DMA
price above
200-DMA
price below
Sector
neutral
Industry
unranked
Partial-history RS: the 3M and 6M weights are re-normalised because 12M history is unavailable.
Relative-strength line vs Nifty 500 (base 100)
201 observations
04 Sept 2026Value 67.97+6.30%
54667891103Nov 25Feb 26May 26Sept 2668
RS vs Nifty 50068

Valuation & score drivers

U-Score 27 · OVERVALUED · pillar breakdown, sector model, fair-value anchor

27U-SCORE
OVERVALUED

Fundamental score breakdown

OVERVALUED
Valuation0/30
Growth15/25
Quality0/20
Balance Sheet6/15
Cash Flow1/10
Piotroski
8/9 (+5)
Penalties
0
Raw sum
27

Why this score?

Top U-Score contributors and drags from the latest stored fundamentals.

27/100 · OVERVALUED

Positive drivers

  • Piotroski is strong at 8/9.
  • Growth contributes 15/25 to the score.
  • Balance sheet contributes 6/15 to the score.

Main drags

  • Fair-value margin of safety is negative at -403.8%.
  • Valuation is weaker at 0/30; verify the latest quarterly trend.
  • Quality is weaker at 0/20; verify the latest quarterly trend.
Sector valuation model

Healthcare valuation: PE/EVEBITDA with regulatory and pipeline checks

Healthcare valuation needs both earnings quality and regulatory/pipeline context.

Pharma PE/EVEBITDA
Primary lens
PE and EV/EBITDA adjusted for product mix and R&D/pipeline quality.
Secondary checks
USFDA risk, launch pipeline, margin trend, domestic vs export mix.
Main risk check
Regulatory setbacks or one-off product cycles can distort valuation.
PE
148.0
PB
3.2
EV/EBITDA
28.6
ROE
2.5%
ROCE
4.2%
FCF Yield
Debt/Equity
0.1
MoS
-403.8%
Score movement

Stored run vs live recompute

This shows the stored score trend when snapshots exist, and also compares the latest stored nightly score with a live recompute from current fundamentals and price.

Stored run: 05 Sept 2026
v4.3-runtime-valuation
Final score
27
Previous: 27
Verdict
OVERVALUED
Previous: OVERVALUED
Margin of safety
-403.8%
Previous: -403.8%

Score history

12 stored score snapshots. Latest stored move: -1 points.

05 Sept 2026
v4.3-runtime-valuation
32
32
27
27
27
28
28
28
28
28
28
27

Factor attribution

No pillar movement versus the latest stored run. Historical score trend will appear after snapshot storage is enabled.

Modelled fair value

Graham Number
₹37.06
-348.9% MoS
Growth-justified P/E
27.8
Growth-justified Value
₹33.02
-403.8% MoS
PEG
4.40

Trust score

Does management behaviour match later outcomes? Claim delivery, forensic breakdown, evidence depth

Trust Score
64Mixed Trust · low confidenceTrust Lite

Trust asks: does management behaviour match later outcomes? Higher is better, but confidence and evidence depth matter as much as the number.

Mixed Trust: Claim history is still being built. It ranks around the 42nd percentile of the scored universe and 57th percentile within Financial Services. Main check: cash conversion is weak at 43/100.

Healthy Trust Lite: Promoter pledge is zero. Key concern: Only 1 years of positive FCF.

Computed 05 Sept 2026
management-trust-v1
27 docs text-extracted · 6 concalls text-extracted
Score band
Mixed Trust

Usable, but needs evidence. Treat guidance with a margin of safety.

Relative rank
42nd percentile

overall median 67 · Financial Services: 57th pctile, median 62 · Small: 47th pctile, median 66

Evidence depth
Financial-only

27 documents have extracted text, but claim history is not strong enough yet.

Claim delivery
Outcome history still building

3 claims extracted · No contradicted claim yet

How to read this Trust Score

Mixed Trust · low confidence
What it measures
Reliability of management and financial delivery, using financial behaviour only.
Confidence
Treat this as an early read until more concalls and outcomes are matched.
Investor use
Acceptable, but check the weakest sub-score before increasing exposure.

Read Trust alongside U-Score, result consistency, and technical trend. A cheap stock with weak Trust needs a larger margin of safety; a high Trust score does not make an expensive stock attractive by itself.

Forensic breakdown

Read low sub-scores as due-diligence warnings, not automatic sell signals.

Promoter
78
strong · holding, pledge, alignment
Cash flow
43
weak · profit to cash conversion
Balance sheet
88
strong · leverage and solvency
Discipline
48
watch · capital discipline
Results
67
acceptable · quarterly consistency

Trust positives

  • Promoter pledge is zero.
  • Debt/equity is 0.07.
  • 4/4 latest quarters had positive YoY revenue growth.

Trust risks

  • Only 1 years of positive FCF.
  • ROCE is low at 4.2%.
  • ROE is low at 2.5%.

Trust Lite uses financial behaviour only. Prefer claim-tested Trust when enough concall claims have later outcomes.

Financials

Full fundamentals table and 10-year revenue / profit / ROE history

Fundamentals

Valuation

P/E
148.00
P/B
3.24
EV/EBITDA
28.59
Market Cap
19197.00Cr

Profitability

ROE
2.46%
ROCE
4.15%
ROA
0.96%
Dividend Y

Growth (CAGR)

Revenue 5Y
32.00%
EPS 5Y
32.00%
Revenue 3Y
19.00%
EPS 3Y
36.00%

Balance Sheet

Debt/Equity
0.07
Interest Coverage
5.38×
Altman Z
2.64
Book Value
51.30

Cash Flow

FCF Yield
FCF Positive Y
1/5
OCF
395.00 Cr
EPS TTM
1.19

Shareholding

Promoter Hold
Promoter Pledge
0.00%
Momentum 52W
21%

Financial History

Updated 5/9/2026

Revenue

₹ Cr
No data

Net Profit

₹ Cr
No data

Return on Equity

%
No data

Peers

Business-comparable names in Financial Services, ranked by similarity

Verify on:NSE India ↗
All information is for study purposes only. For investment decisions, consult your financial advisor. See Playbook for methodology.