Kaya Ltd Q3 FY2026 Concall Summary & Transcript Notes

Source transcript PDF: https://www.stockscans.in/document/91mxw1m8h9un00s4nnd1l6m4.pdf

# 1. Financial Performance

## A. Key Figures
   * **Profitability:** **₹15.5 Cr** Standalone Net Loss in Q3 (vs. ₹2.9 Cr loss YoY)
   *   **EBITDA Margin:** **28%** Clinic-level pre-IndAS
   *   **Liquidity & Debt:** **₹143.72 Cr** Total Debt · **₹124 Cr** Net Debt · **₹18 Cr** Cash Balance

## B. Revenue & Margin Dynamics
   *   **Top-line Momentum:** Achieved mid-single-digit standalone revenue growth, underpinned by high-single-digit expansion in the core Clinic segment. [2, 4]
   *   **Operating Leverage Gap:** Incremental revenue gains failed to translate into expected EBITDA flow-through, highlighting a disconnect between top-line scaling and bottom-line conversion.
   *   **Profitability Targets:** Management is targeting clinic-level margins exceeding **30%** as the critical threshold to achieve company-wide EBITDA and PAT positivity.

## C. Capital Structure & Exceptional Items
   *   **Funding Strategy:** Board approved **₹18 Cr** in additional borrowing to secure working capital and finance the rollout of new clinic locations.
   *   **Non-Recurring Impact:** Quarterly losses were significantly widened by a **₹4.6 Cr** exceptional charge related to the sale and impairment of investments.

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# 2. Service & Product Performance

## A. Key Figures
   *   **Revenue Growth:** **9%** Services segment · **8%** Clinic product business · **Flat** Overall product revenue
   *   **Category Growth:** **28%** Anti-aging (highest specific rate)
   *   **Innovation Contribution:** **5%** New product development · **7%** New service development

## B. Category & Innovation Drivers
   *   **Service Momentum:** Robust top-line growth in services fueled by high demand in body contouring, hair care, and brightening categories.
   *   **Anti-Aging Outperformance:** Significant double-digit acceleration in anti-aging treatments represents the fastest-growing vertical this quarter.
   *   **R&D Yield:** Innovation remains a critical pillar, with new service and product developments collectively contributing **12%** to total collections.

## C. Product Mix & Profitability
   *   **Margin Compression:** EBITDA growth lagged revenue due to a mix shift toward high-consumable categories (anti-aging/body contouring) which carry **lower gross margins**.
   *   **Segment Divergence:** While the internal clinic product business saw high single-digit growth, the total product revenue was stagnant compared to the prior year.

## D. Strategic Collaborations
   *   **Marico Partnership:** The collaboration focused on the product segment contributed approximately **Rs. 2 crores** in sales for the current quarter.

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# 3. Clinic & Operating Metrics

## A. Key Figures
   *   **New Clinic Openings:** **3** YTD FY25 · **4** Total FY25 Target
   *   **Clinic Refresh Program:** **7** Relocations YTD · **13** Renovations YTD (including **6** in Q3)
   *   **Loyalty Contribution:** **>90%** of total collections · **14%** YoY growth
   *   **Net Promoter Score (NPS):** **88**

## B. Expansion & Renovation
   *   **Accelerating Footprint:** Following a multi-year hiatus, the company is scaling its physical presence with a new launch in Chennai and plans to significantly increase the pace of openings in upcoming quarters.
   *   **Infrastructure Modernization:** The "Clinic Refresh" initiative remains a core focus, with extensive renovations and strategic relocations completed across key hubs including Hyderabad, Pune, and Noida to enhance service delivery.

## C. Loyalty & Customer Experience
   *   **Dominant Loyalty Retention:** The Smiles Loyalty program continues to be the primary revenue driver, showing double-digit collection growth and representing the vast majority of the business mix.
   *   **Service Quality:** High customer satisfaction levels were maintained throughout the quarter, as evidenced by a robust NPS.

## D. Marketing & Operating Costs
   *   **Strategic Spend:** Management has intentionally ramped up marketing investment to catalyze collection growth and top-line revenue, contributing to a higher operating cost base.

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# 4. Technology & Innovation

## A. Key Figures
   *   **Category Growth:** **22%** Body & Hair Care services YoY
   *   **Asset Deployment:** **18** New dermatology machines

## B. Diagnostic Tools & AI
   *   **Proprietary AI Launch:** Introduced the **Clear AI app**, a skin health analysis tool leveraging a database of **thousands of Indian customer references** for personalized acne and aging diagnoses.
   *   **Service Synergy:** Robust double-digit growth in hair care was catalyzed by the integration of advanced diagnostic tools and redesigned customer journeys.

## C. Equipment & Digital Automation
   *   **Efficacy Enhancements:** Strategic investment in specialized machinery focused on high-demand treatments including brightening, acne, and laser hair reduction.
   *   **Operational Streamlining:** Deployment of **WhatsApp and Web bots** via new marketing automation tools to optimize the appointment booking lifecycle and customer UX.

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# 5. Capital Strategy

## A. Key Figures
   *   **Exceptional Gain:** **₹113.5 Cr** from divestment of Middle East operations
   *   **Rights Issue Timeline:** **65 to 75 working days** estimated duration post-legislation

## B. Rights Issue & Promoter Funding
   *   **Regulatory Dependency:** The planned rights issue is currently on hold pending **SEBI amendments** intended to streamline the issuance process.
   *   **Interim Liquidity:** Promoters are providing bridge funding to sustain operational momentum and expansion until the equity raise is finalized.
   *   **Strategic Pivot:** Management intends to shift to a more aggressive growth posture immediately following the capital infusion.

## C. Asset Divestment
   *   **Portfolio Optimization:** Successfully exited the Middle East market via the sale of FZE and DMCC entities in mid-to-late 2024.
   *   **Profitability Impact:** The divestment resulted in a significant recognized gain, categorized as an exceptional item for the nine months ending December 31, 2024.

## D. Market Scoping
   *   **Data-Driven Expansion:** Completed a comprehensive scoping exercise utilizing external consultants and proprietary tech tools to identify high-potential catchment areas.
   *   **Strategic Focus:** Future footprint growth is strictly prioritized around **profitable expansion** rather than purely volume-based scaling.

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# 7. Guidance & Outlook

## A. Growth Strategy
   *   **Dual-Pronged Expansion:** Management plans to sustain momentum through a strategic combination of organic like-for-like growth and a revitalized clinic expansion program.
   *   **Phased Implementation:** The expansion strategy will be executed via incremental updates on a quarter-to-quarter basis, contingent upon funding availability.
   *   **Guidance Pause:** While expansion remains a core priority, specific targets for the **number of clinic openings for FY '26** have been withheld pending further implementation.