Medplus Health Services Ltd Q2 FY2026 Concall Summary & Transcript Notes

Source transcript PDF: https://www.stockscans.in/document/3vlu97ukalg4xv0l4vch177a.pdf

# 1. Financial Performance

## A. Key Figures
   * Consolidated Revenue: **₹1,679.3 Cr** (99% pharmacy)
   * Revenue from Stores >12 Months: **INR15,338 million** (~₹1,533.8 Cr) (95% of pharmacy revenue)
   * Consolidated Operating EBITDA: ₹887 million (5.3% margin)
   * Pharmacy Operating EBITDA: **₹839 million** (5.1%)
   * Store-Level EBITDA Margin: 11.8% (>12 months) · 5.6% (after allocation, >12 months)

## B. Revenue & Growth
   *   **Mature Store Dominance:** Nearly all pharmacy revenue generated by stores open over a year, reflecting **strong contribution from established locations**.
   *   **Scalability Signal:** High store-level margins in mature outlets suggest **operational efficiency and pricing power in core network**.

## C. EBITDA Margins
   *   **Margin Pressure Persists:** Consolidated and pharmacy EBITDA margins remain low, with management guiding for **minimal improvement** in second half.
   *   **Cost Drag Identified:** Significant drop from store-level to allocated EBITDA margin highlights **burden of non-store costs on profitability**.

## D. Balance Sheet
   *   **Inventory Discipline:** Sustained reduction in inventory vs. prior year reflects **tighter control over private label and branded stock** through enhanced monitoring.

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# 2. Store Network & Expansion

## A. Key Figures
   *   **Net Store Additions:** **117** in Q2 FY'26 (+16 vs prior quarter) · **378** over past 12 months
   *   **Expansion Target:** **600** net new stores targeted in FY'26 (on track)
   *   **Franchisee Target:** **100** franchisee stores planned for FY'26 (on track)

## B. Net Store Additions
   *   **Accelerating Growth:** Net store additions accelerated sequentially to 117 in Q2, reflecting robust execution and operational momentum.
   *   **Scalable Model:** Expansion pipeline remains strong with 600–1,000 stores feasible annually if franchisee adoption gains traction.

## C. Regional Rollout
   *   **Southern & Eastern Focus:** Expansion pace moderated by strategic prioritization of high-potential southern and eastern markets.
   *   **Northern Entry via Stepping Stones:** Initial foray into North India underway with presence established in Chhattisgarh and Madhya Pradesh.
   *   **Compact Store Format:** Network maintained at an average size of **528 sq ft**, supporting scalability and urban footprint efficiency.

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# 3. Product & Segment Performance

## A. Key Figures
   * Private Label Revenue Mix: 21.5% of total revenue (Pharma: 12.1%, Non-Pharma: 9.6%)
   * Private Label GMV Share: 19.8% for pharma (up from 7.9% in Q1 FY'24)
   * Pharma Revenue Growth: 8.8% GMV YoY · 6.3% net basis YoY
   * Diagnostics Revenue: **₹332.5 Mn** (Q2 FY'26) vs. ₹283.1 Mn (Q2 FY'25) · **₹50.9 Mn EBITDA** (15.3% margin) vs. ₹21 Mn prior year

## B. Private Label Sales
   *   **Diverging Trajectories:** Private label performance split across categories—pharma growth muted due to **rejigged incentives** favoring branded products, while non-pharma shows **strong double-digit momentum**.
   *   **Non-Pharma Expansion:** Growth driven by **store layout changes** in over **1,500 stores**, enabling self-selection and impulse buys, supported by **expanded FMCG assortment**.
   *   **Margin Profile:** Private label pharma maintains **exceptionally high gross margins (75–78%)**, significantly above non-pharma’s **34%**, highlighting strategic value despite lower scale.
   *   **Demand Drivers:** Non-pharma demand hinges on **price competitiveness** and **first-use experience**, with no brand differentiation offered by MedPlus.

## C. Pharma vs Non-Pharma
   *   **Pharma Resilience:** Core pharmacy business delivered solid GMV growth, though net revenue growth lagged, reflecting pricing or mix pressures.
   *   **FMCG Momentum:** Non-pharma segment showed a **significant sequential improvement**, indicating positive traction in high-traffic, repeat-purchase categories.
   *   **Structural Margin Gap:** Operating margins for private label pharma exceed non-pharma by **~50 percentage points**, reinforcing pharma’s profitability dominance.
   *   **Competitive Positioning:** Company distinguishes itself from generic manufacturers like **Knoll Private Limited** by emphasizing its role as a **multi-supplier retail chain**, not a drug producer.

## D. Diagnostic Revenue
   *   **Revenue Contraction, Margin Surge:** Diagnostics revenue declined year-on-year, but profitability **jumped sharply to ₹9 Cr EBITDA (36% margin)** from ₹1 Cr, signaling operational turnaround or cost optimization.

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# 4. Customer & Sales Trends

## A. Key Figures
   *   **Daily Gross Plan Sales:** **535** (Jul) · **485** (Aug) · **531** (Sep)
   *   **Active Plans:** **170,000** (30 Sep) · **167,000** (30 Jun)
   *   **Underlying Lives:** **351,000** (30 Sep) · **345,000** (30 Jun)
   *   **On-Time Renewal Rate:** **24%** (Q2) · **24%** (Q1)
   *   **Pharmacy Subscriptions:** **>4 Cr** (incl. MedPlus Advantage)

## B. SSSG Performance
   *   **SSSG Recovery Confirmed:** Management confirms a turnaround with **2% growth** in the quarter, signaling improved store-level momentum.
   *   **Sales Volatility Normalizing:** Daily plan sales show stabilization after August dip, with September rebound indicating consistent demand.

## C. Subscription Metrics
   *   **Diagnostic Subscriptions Growing Steadily:** Active plans and covered lives both expanded sequentially, reflecting sustained adoption.
   *   **Pharmacy Scale Distinct and Massive:** Over **4 crore** pharmacy subscribers highlight a significantly larger footprint beyond diagnostic plans.
   *   **Renewal Discipline Flat:** On-time renewal rate remains unchanged at a low **24%**, suggesting persistent challenges in member retention.

## D. Fill Rates
   *   **Fill Rates Edge Higher:** Slight improvement driven by revised incentives that differentiate performance between private label and branded generics.

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# 5. Cost & Compensation Structure

## A. Key Figures
   *   **Employee Expenses Growth:** **19% YoY** (vs. 7% revenue growth)
   *   **Pre-Operative Expenses:** **₹3–4 Cr** in current quarter
   *   **Retention Bonus:** **₹18,000 one-time cash bonus** for store staff completing 12 months

## B. Employee Benefit Costs
   *   **Structural Compensation Shift:** Elevated employee costs reflect a sustained retention program with accrual-based accounting, not a one-time event, marking a **strategic move toward stable store-level staffing**.
   *   **Attrition Improved in Key Markets:** The retention plan has driven **meaningful reduction in turnover** in three major cities, enhancing labor stability amid competitive hiring pressures.
   *   **Cost Moderation Ahead:** Employee cost growth is expected to **decelerate from next quarter**, as initial accruals stabilize and true-ups align with actual retention.

## C. Pre-Operative Expenses
   *   **Expansion-Linked Pre-Op Costs:** Rising pre-operative expenses tied to **rental accruals and training for 400+ leased stores**, with full costs recognized before launch.
   *   **Cost Cap and Trajectory:** Pre-op spend expected to remain **below ₹4 Cr** and decline over time as new stores ramp and scale reduces drag.

## D. Opex Trends
   *   **Proactive GST Pass-Through:** Full GST benefits were transferred to customers from **September 22**, reflecting pricing discipline despite near-term margin pressure.
   *   **Pharmacy Segment Opex Pressure:** Operating expenses in pharmacy rose **disproportionately to gross profit and EBITDA**, signaling elevated cost intensity in the segment.

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# 6. Supply Chain & Inventory

## A. Key Figures
   *   **Net Working Capital:** **53 days** (warehouse inventory: **33 days**)
   *   **Store Inventory Levels:** **100 days** (first-year stores) · **37 days** (stores >12 months)
   *   **Warehouse Additions:** **10 new warehouses** added over last 18 months
   * Diagnostics EBITDA Margin: 15.3% (current quarter) vs. 13.6% (prior quarter)

## B. Inventory & Working Capital Dynamics
   *   **Working Capital Efficiency:** Net working capital improved by strategic **one-time extension in supplier credit terms**, partially offsetting temporary ITC blockage.
   *   **GST Transition Impact:** Temporary **input tax credit blockage (~7% of inventory value)** due to GST rate reduction (12% to 5%) caused short-term cash flow drag, but expected to be neutral over time.
   *   **Inventory Profile by Store Age:** New stores carry significantly higher inventory depth (**~100 days**) versus mature stores (**~37 days**), reflecting initial stocking and ramp-up phase.

## C. Supply Chain Infrastructure & Supplier Relations
   *   **Scalable Backend Built:** New warehouse network largely operational, enhancing distribution reach and supporting long-term growth scalability.
   *   **Supplier Terms & Benefits:** No standardized manufacturer discounts; occasional one-time credits provided minor offset to ITC timing issues, with **integrated retail model minimizing downstream disruption**.

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# 7. Risks & Model Viability

## A. Franchisee Unit Economics
   *   **Pilot-Phase Constraints:** Franchise program remains in early stage, with scalability and pace of expansion contingent on model validation; **600–1,000 store target** remains aspirational pending conclusive unit economics.
   *   **Limited Data Horizon:** Meaningful assessment of franchisee performance is not yet possible—management emphasizes it is **too early to draw conclusions**, requiring **1–2 more quarters** of operational data.
   *   **No Competitive Pressure from Knoll:** Despite Knoll Private Limited’s entry into **Hyderabad, Telangana**, no adverse impact on business has been observed.

## B. Diagnostic Capex Risk
   *   **Capex-Intensive Model:** Diagnostic center rollout has been paused after **12 centers** (including **4 large**) were established with **₹120 Cr investment**, pending achievement of target subscription scale.
   *   **Model Refinement Underway:** Company is actively optimizing the diagnostic services framework to improve unit economics and ensure long-term viability before further deployment.

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# 8. Guidance & Outlook

## A. Key Figures
   *   **SSSG Target:** **9–10%** (high-single-digit)
   *   **Store Addition Target:** **300 stores** (full-year)
   *   **Mature Store Base:** **>80%** of network older than 24 months

## B. SSSG Target
   *   **Gradual SSSG Improvement Expected:** High-single-digit same-store sales growth targeted over time, driven by revised incentive plans, new initiatives, and supply chain enhancements.
   *   **Confidence in 2-Year Horizon:** Management expects to reach target SSSG within **2 years**, supported by a mature store base where over 80% of locations are past the 24-month ramp-up phase.
   *   **Cautious on Double-Digit Growth:** Despite an 8% expanding pharma market, management refrains from guiding for double-digit SSSG due to current **2%+ market share** and prefers to validate momentum over several quarters.

## C. Store Addition Plan
   *   **On Track for Full-Year Target:** Store expansion remains on pace to deliver 300 new stores for the year, with H2 planned to offset any H1 shortfall.