Chanakya

SEDEMAC Mechatronics IPO – Review

  1. About the Company 

SEDEMAC Mechatronics Ltd. is a Pune-based control electronics and powertrain control solutions company incorporated in 2007. The company designs and manufactures motor control systems, powertrain controllers and integrated starter-generator solutions for automotive and industrial applications.

Its key strength lies in patented sensor-less motor control technology, enabling precision performance without external sensors. SEDEMAC works closely with OEMs and is strategically positioned to benefit from rising electrification in two-wheelers, three-wheelers and power equipment segments.

With strong engineering capabilities and scalable electronic platforms, the company operates in a high-growth electrification theme.


  1. Financials – Restated Statement of Profit & Loss
    (All amounts in ₹ million)

Particulars 9M FY26 (Dec 31, 2025) FY25 FY24 FY23
Revenue from Operations 7,706.65 6,583.63 5,306.53 4,230.28
Other Income 46.41 41.73 52.43 68.38
Total Income 7,753.06 6,625.36 5,358.96 4,298.66
Total Expenses 6,670.36 5,948.37 5,270.83 4,218.59
Profit Before Tax 1,082.70 676.99 88.13 80.07
Total Tax Expense 367.72 206.54 29.35 (5.66)
Profit After Tax 714.98 470.45 58.78 85.73
Basic EPS (₹) 16.59* 10.93 1.45 2.12
Diluted EPS (₹) 16.35* 10.82 1.39 2.04

*9 months EPS not annualised


🔎 Key Highlight – 9 Month Performance (1 April 2025 – 31 December 2025)

• 9M FY26 revenue (₹7,706.65 million) has already surpassed full FY25 revenue.
• 9M PAT (₹714.98 million) is significantly higher than FY25 PAT (₹470.45 million).
• 9M EPS stands at ₹16.59.

Estimated Annualised EPS = ₹16.59 × (12/9) ≈ ₹22.67

This sharp earnings acceleration indicates strong operating leverage and scale benefits.


  1. Key Performance Indicators (FY25)

KPI FY25
ROE 22.01%
ROCE 33.79%
Debt/Equity 0.21
PAT Margin 7.15%
EBITDA Margin 19.00%
Price to Book Value 18.89

The company maintains strong capital efficiency with low leverage and high ROCE.


  1. Valuation Analysis

Upper Price Band: ₹1,352

Annualised EPS (FY26E based on 9M): ₹22.67

Implied P/E = 1,352 ÷ 22.67 ≈ 59.63x

At ~59.6x earnings, valuation appears reasonable considering:
• Strong 9M earnings momentum
• High ROCE (33.79%)
• Low debt profile
• Electrification growth theme

Compared to other listed peers in automotive electronics and high-tech auto ancillary space, the valuation is not aggressive when adjusted for FY26 earnings momentum.


  1. Industry Scenario 

The automotive electronics and electrification segment is witnessing structural tailwinds driven by:

• Rapid EV penetration in two-wheelers & three-wheelers
• Increasing electronic content per vehicle
• Emission efficiency norms
• OEM transition toward intelligent control systems

This theme offers multi-year visibility, benefiting players with proprietary technology.


  1. Final Verdict

SEDEMAC has delivered a sharp earnings acceleration in 9M FY26, with PAT already exceeding full FY25 levels. Annualised EPS of ₹22.67 brings valuation down to ~59.63x, which appears reasonable relative to growth trajectory and peer benchmarks.

Strong ROCE, low debt and positioning in the electrification theme strengthen the investment case.

Chanakya View: Positive. APPLY for listing gains as well as medium-term participation in the electrification theme.


Chanakya Verdict Block

Investment Stance: APPLY
Risk Meter: Moderate
Valuation Meter: Reasonable (Based on FY26 Annualised Earnings)
Theme Strength: Strong – Electrification & Control Electronics

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