IP
IndiaPulse

SML Mahindra Limited (SMLMAH)

Micro Cap

Industrials stocks · Micro cap · NSE

SML Mahindra Limited, formerly SML Isuzu Limited, manufactures trucks and buses. Mahindra completed a 58.96% controlling stake acquisition on August 1, 2025, leading to board reconstitution and renaming. The company operates in the Commercial Vehicle (CV) industry, focusing on ILCV and expanding into HCV segments.

₹6,298.5
+572.50 · +10.00%
Quote04 Sept, 03:58 pm IST
Fundamentals22 Aug 2026 · screener
Score05 Sept, 10:20 pm IST · v4.3-runtime-valuation
Tags02 May 2026
Coverage14/14 · 100%
Valuation2026-07-20 · Rf 6.8% · Industrials P/E 26.4 (n=540)
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.

Mixed fundamentals, management trust is supportive, price trend supports entry, 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
FAIR VALUE
56

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

Trust
Healthy Trust
82

low confidence · 0/0 claims checked

Technical
Bullish
66

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

Bad · 0/100

PAT -4% YoY · margin compression · Rev +13% YoY · +7% QoQ

Filed 20 Jul 2026
Open results browser →
MetricThis quarterYoYQoQ
Revenue₹958 Cr+13.2%+6.7%
EBITDA₹100 Cr-4.8%+11.1%
Operating margin10.0%-200 bps+0 bps
PAT₹64 Cr-4.5%+18.5%
PAT margin6.7%-124 bps+67 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 2026-07-22T00:42:51.051Z
Management commentary snapshot

F26 revenue grew 18% and PAT 31%, outgrowing the industry. F27Q1 continued momentum with 13% revenue and 10% volume growth YoY, achieving 26.6% ILCV Bus market share (Mahindra's T&B).

The company demonstrates strong growth post-acquisition, outperforming the industry in F26. The strategic roadmap for market share expansion in ILCV and HCV, coupled with integration synergies with Mahindra, supports the long-term thesis. Execution on product roadmap and operational efficiencies will be key.

Growth engines

Deepen ILCV Presence

Aspiration to be a Top 3 player in India’s ILCV Trucks & Buses, strengthening core bus & truck segments.

Focused Play in HCV

Strategy to expand into high-value heavy commercial vehicles, moving from marginal to enhanced presence in focused sub-segments.

Integrated Product Roadmap

Addressing white spaces with rebadging & platform sharing, improving powertrain for higher GVW vehicles, and strengthening R&D.

Leveraging Mahindra Synergies

Utilizing Mahindra's brand equity, operational excellence, manufacturing efficiencies, sourcing synergies, and network synergies (600+ touchpoints).

Tailwinds

Robust CV Industry Growth

CV Industry posted highest annual sales after seven years in F26, propelling the nation towards a USD 5 trillion economy.

Government Reforms & Investment

Benefiting from GST Reforms, Infrastructure Investment, Policy Incentives (Vehicle Scrappage Policy), and Logistics/E-commerce Growth.

Fleet Modernization

Industry trend towards fleet modernization supports demand for new vehicles.

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.

Analyst reading lens
Compare BOTH

F26 results are annual, best compared YoY for overall performance. F27Q1 results are quarterly, also presented YoY, indicating continued momentum. The CV industry can be seasonal, making YoY comparisons relevant, while sequential trends are important post-acquisition.

Sector KPIs management disclosed

Revenue

F26: Rs 2,838 Cr, up 18% YoY from Rs 2,399 Cr in F25. F27Q1: up 13% YoY.

PAT

F26: Rs 160 Cr, up 31% YoY from Rs 122 Cr in F25. F27Q1: Rs 64 Cr.

Sales Volume

F26: Cargo Vehicles up 28% YoY (5412 units), Passenger Vehicles up 12% YoY (11220 units). F27Q1: Overall volume up 10% YoY.

Market Share (CV Industry >3.5T)

F26: Cargo Vehicles 3.6% (up 80 bps YoY), Passenger Vehicles 16.0% (up 20 bps YoY). F27Q1: ILCV Bus market share 26.6% (2nd biggest player for Mahindra’s Truck & Bus business).

Management forward view

Strategic Aspiration

Aspiration to be Top 3 in India’s ILCV Trucks & Buses with a focused play in HCVs (for Mahindra’s Truck & Bus business).

F31 Business Target

Targeting to create a Rs 12,500 Cr business by F31.

Market Share Trajectory

Aiming for ILCV Buses to achieve Industry Leadership, ILCV Trucks to become a Relevant Player, and HCV Trucks to have Enhanced presence in focused sub-segments by F31.

Transformation Roadmap

Roadmap includes Consolidate (F27-29), Scale (F28-32), and Maximize (F31-35) phases, focusing on integration, product launches, and operating leverage.

Thesis monitor

Numbers and claims to verify in the next filings

CheckpointCurrent evidenceWhat to verify next
ILCV Bus Market Share26.6% (Mahindra's T&B, F27Q1)Progress towards 'Industry Leadership' by F31.
Overall Business SizeF26 Revenue Rs 2,838 CrProgress towards Rs 12,500 Cr business by F31.
HCV PresenceMarginal Presence (F26)Evidence of enhanced presence in focused sub-segments.
Integration & Synergy RealizationIntegration 'Ahead or on Plan' for sourcing, manufacturing, networkRealization of synergy ideas and operational efficiencies.

Verification checkpoints are IndiaPulse research interpretation, not investment advice.

Technical timing lens

Trend score and candlestick chart

66Bullish

full bull SMA stack · SMA20 +15.5% / mo · RSI overbought · MACD + · near 52W high

Stock trend: 78
Sector RS: 48
Sector 3M: -1.6% vs Nifty -1.5%

Technical chart

SMLMAHdaily · 1Y · AUTO+42.6%
Latest close ₹6298.50 on 2026-09-04

Daily history is available from 2025-11-10; the requested 1Y window is partially covered.

Bar
+10.0%
RSI
75
MACD hist
46.51
52W pos
100%
2026-09-04O ₹5725.00H ₹6298.50L ₹5719.50C ₹6298.50Vol 4.3L sh
₹3.29k₹4.08k₹4.86k₹5.65k₹6.44k52H6298.502026-032026-06VolRSIMACD2026-032026-042026-062026-072026-09
Up bar
Down bar
EMA 20
EMA 50
Volume + 20D avg
Result date
RSI(14)
MACD / signal

Daily technical trend read

Bullish setup

Trend is constructive — long-term uptrend intact. RSI 75.

  • Price > SMA20 > SMA50 > SMA200 — full bullish stack.
  • SMA20 rising (~13.4% over last month) — short-term momentum positive.
  • RSI(14) at 75 — overbought zone; risk of mean reversion.
  • MACD above signal, histogram expanding — bullish momentum building.
  • Within 3% of 52-week high — testing resistance.

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

Valuation & score drivers

U-Score 56 · FAIR VALUE · pillar breakdown, sector model, fair-value anchor

56U-SCORE
Premium Compounder

Fundamental score breakdown

FAIR VALUE
Valuation0/30
Growth18/25
Quality20/20
Balance Sheet8/15
Cash Flow5/10
Piotroski
8/9 (+5)
Penalties
0
Raw sum
56

Why this score?

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

56/100 · FAIR VALUE

Positive drivers

  • Piotroski is strong at 8/9.
  • Quality contributes 20/20 to the score.
  • Growth contributes 18/25 to the score.

Main drags

  • Fair-value margin of safety is negative at -47.2%.
  • Valuation is weaker at 0/30; verify the latest quarterly trend.
  • Cash flow is weaker at 5/10; verify the latest quarterly trend.
Sector valuation model

Blended valuation: PE, EV/EBITDA, FCF yield, and balance-sheet checks

For this sector, IndiaPulse uses a blended lens rather than relying on a single valuation ratio.

Blended relative
Primary lens
PE, EV/EBITDA, margin of safety, and FCF yield together.
Secondary checks
ROE/ROCE, growth, cash conversion, leverage, promoter risk.
Main risk check
One cheap metric is not enough if quality or cash flow is weak.
PE
49.2
PB
14.8
EV/EBITDA
24.5
ROE
35.4%
ROCE
30.9%
FCF Yield
1.2%
Debt/Equity
0.6
MoS
-47.2%
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
56
Previous: 56
Verdict
FAIR VALUE
Previous: FAIR VALUE
Margin of safety
-47.2%
Previous: -47.2%

Score history

12 stored score snapshots. Latest stored move: +0 points.

05 Sept 2026
v4.3-runtime-valuation
62
62
56
56
56
56
56
56
56
56
56
56

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
₹934.35
-574.1% MoS
Growth-justified P/E
39.6
Growth-justified Value
₹4,279.97
-47.2% MoS
PEG
1.18

Trust score

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

Trust Score
82Healthy 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.

Healthy Trust: Claim history is still being built. It ranks around the 94th percentile of the scored universe and 95th percentile within Industrials. No major sub-score weakness stands out.

High Trust Lite: Promoter holding is 59%.

Computed 05 Sept 2026
management-trust-v1
38 docs text-extracted · 2 concalls text-extracted
Score band
Healthy Trust

Generally investable credibility. Look for weak sub-scores before increasing position size.

Relative rank
94th percentile

overall median 67 · Industrials: 95th pctile, median 68 · Micro: 90th pctile, median 73

Evidence depth
Financial-only

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

Claim delivery
Outcome history still building

0 claims extracted · No contradicted claim yet

How to read this Trust Score

Healthy 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
Can support position sizing if valuation and trend also agree.

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
86
strong · holding, pledge, alignment
Cash flow
77
strong · profit to cash conversion
Balance sheet
81
strong · leverage and solvency
Discipline
98
strong · capital discipline
Results
67
acceptable · quarterly consistency

Trust positives

  • Promoter holding is 59%.
  • Promoter pledge is zero.
  • FCF yield is positive at 1.2%.
  • 5 years of positive FCF.

Trust risks

  • No major Trust Lite risk flags.

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
49.20
P/B
14.83
EV/EBITDA
24.49
Market Cap
7695.00Cr

Profitability

ROE
35.40%
ROCE
30.90%
ROA
11.17%
Dividend Y
0.44%

Growth (CAGR)

Revenue 5Y
37.00%
EPS 5Y
26.00%
Revenue 3Y
16.00%
EPS 3Y
100.00%

Balance Sheet

Debt/Equity
0.56
Interest Coverage
15.17×
Altman Z
8.65
Book Value
359.00

Cash Flow

FCF Yield
1.17%
FCF Positive Y
5/5
OCF
156.00 Cr
EPS TTM
108.08

Shareholding

Promoter Hold
58.97%
Promoter Pledge
0.00%
Momentum 52W
80%

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 Industrials, 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.