Campus Activewear Limited (NSE:CAMPUS)
India flag India · Delayed Price · Currency is INR
243.61
-3.60 (-1.46%)
May 12, 2026, 3:30 PM IST
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Q2 25/26

Nov 12, 2025

Operator

Ladies and gentlemen, you have been connected to Campus Activewear Limited conference call. Please stay connected. The call will begin shortly. Participants, you are connected to Campus Activewear Limited conference call. Please stay connected. The call will begin shortly. Thank you. Ladies and gentlemen, good day and welcome to Campus Activewear Limited Q2 and H1 FY 2026 earnings conference call. As a reminder, all participant lines will be in the listen-only mode, and there will be an opportunity for you to ask questions after the presentation concludes. Should you need assistance during the conference call, please signal an operator by pressing star then zero on your touchstone phone. Before we proceed on this call, let me remind you that the discussion may contain forward-looking statements that may involve known or unknown risk, uncertainties, and other factors.

It must be viewed in conjunction with a business that could cause future results, performance, or achievements to differ significantly from what is expressed or implied by such forward-looking statements. The Campus Activewear Management Team is represented by Mr. Nikhil Aggarwal, Whole Time Director and CEO, and Mr. Sanjay Chhabra, CFO. I now hand the conference over to Mr. Nikhil Aggarwal, Whole Time Director and CEO, for his opening remarks. Thank you, and over to you, sir.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Thank you. Good evening, everyone. Thank you all for joining us today for our quarter two and H1 FY 2026 earnings call. I'm excited to share with you the performance of our company in the second quarter and the first half of FY 2026. Our results reflect the strength of our distribution-led strategy and our unwavering focus on high-growth categories. This quarter, we experienced strong revenue growth of 16%, while our profit after tax surged by 40%. This remarkable achievement is primarily driven by the robust momentum in our distribution business, delivering a 20% growth YoY. During the quarter, Campus Activewear's Annual Retailer Meet 2025, themed "Move Together, Grow Together," reflected our brand philosophy of "Move Your Way" and emphasized our commitment to co-creating progress with our extensive retail network.

The event was not just about showcasing our product portfolio. It was a celebration of our shared momentum and the evolving insights into consumer needs. From trendy sneakers to women's athleisure, our retail partners are truly the heartbeat of our movement across India. The event was attended by 150 retailers, thereby enhancing our consumer engagement, fostering our distribution network, along with a higher brand visibility. Our online sales saw modest growth of 5.7%, influenced by the timing shift of major festive sales post-announcement of GST reforms. Moving to category performances, I would like to highlight the outstanding performance of our Premium segment, that is, 1,500+ price point, the saliency of which has improved from 45.2% to 57.2% YoY, leading to an improvement in ASP by INR 50 during quarter two FY 2026. We're also thrilled to announce that actor Kriti Sanon is the new face of our women's category at Campus Activewear.

This partnership positions us to build on our momentum by enhancing our design language, delivering innovative products specifically tailored for women, and reinforcing Campus's leadership in this rapidly growing category. During the quarter, we have seen an encouraging improvement in the women's category mix, aligning perfectly with our strategy to broaden our appeal across diverse demographics. Operationally, we are committed to investing in our future. We are excited to announce plans for the new factory at Pantnagar to further augment our Premium upper capacity. We continue to invest in marketing to fuel our brand-building initiatives, which are already translating into tangible growth across all channels. Looking ahead, we remain optimistic about the future. The recent reductions in GST rates are expected to spur demand, and we anticipate sustained momentum in our Premium segment, bolstered by our distribution strength and capacity expansion plans.

We are dedicated to delivering consistent growth, enhancing shareholder value, and creating long-term opportunities for all our stakeholders. I thank all the stakeholders for their continued support and belief in our vision. Thank you, and now I hand over the call to our CFO, Mr. Sanjay Chhabra, to take you through more details on this quarter.

Sanjay Chhabra
CFO, Campus Activewear Limited

Thank you, Nikhil. Good evening, everyone, and thank you for joining us in Q2 and H1 FY 2026 earnings call for the campus. I would first take you through the highlights of the performance. Our operating revenue grew by 16% YoY to INR 387 crore in quarter two FY 2026, largely driven by distribution channel, which has registered a growth of 20%. Online channel has grown by 6%. The company sold roughly 5.75 million pairs of shoes in this quarter versus 5.36 million pairs last year. The average selling price grew by 8% YoY to INR 672 versus INR 622 per pair last year. During the quarter, business model with our online channel partners got realigned. Our channel partners are now directly charging goods transportation charges from their customers, and accordingly, our revenue and freight and commission expenses are lower by INR 8 crore.

The overall revenue growth versus last year is adversely impacted by approximately 2% due to this change in business model. Women's share in revenue mix has improved from 14.2% last year to 16.2% during quarter two FY 2026. Our gross margins were at 53.9% in quarter two versus 52.8% during last year, driven by better product mix and selective price corrections, fully offsetting the ASP reduction in online channel due to the above-set change in business model. Our EBITDA for this quarter was at INR 55 crore. The EBITDA margin stood at 14% during the quarter, an improvement of 140 basis points versus last year, driven by higher gross margins. Our PAT for the quarter was INR 20 crore. The PAT margin stood at 5.1% during the quarter, an improvement of 90 basis points versus last year, again driven by the gross margin improvement.

Our balance sheet continues to show strength and robust return ratios, such as return on capital employed and return on equity of 16.6% and 18%, respectively, as at the end of quarter. The net working capital days also improved to 82 days versus 92 days during quarter two last year, despite higher inventory build-up for the upcoming season. Our current borrowings have increased during the quarter to meet our immediate working capital requirements, but we see these borrowings to normalize by end of financial year. With this summary, I will now conclude my remarks and open the floor to the moderator for the Q&A session. Thank you.

Operator

Thank you, sir. We will now begin the question and answer session. Anyone who wishes to ask a question may press star and one on their touchstone telephone. If you wish to withdraw yourself from the question queue, you may press star and two. Participants are requested to use handset while asking a question. Ladies and gentlemen, we'll wait for a moment while the question queue assembles. First question is from the line of Devanshu Bansal from Emkay Global. Please go ahead.

Devanshu Bansal
Research Analyst, Emkay Global

Yes, hi. Thanks for taking the question, and congratulations on a good growth recall. Nikhil, most FMCG players are reporting some dip in volumes due to channel's focus on clearance of higher price inventory as these prices were sort of scheduled to be cut during the quarter. I wanted to check if there was any growth impact of this change for us also during Q2.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Hi, hi Devanshu. No, we did face 15 days of disruption in September after the GST cut announcement and by the postponement of the festive season sales, the PBD and all. Yeah, that was, I mean, we were well-positioned by then for the quarter, and we've been able to still deliver 7.5% volume growth out of that. Is there anything else you wish to understand in this regard?

Devanshu Bansal
Research Analyst, Emkay Global

Yes, so Nikhil, so my question was, as in the growth has been very decent in Q2. Do you see that the channel inventory is now at below normal levels, and in Q3, we may see even faster growth? That was the intent of this question.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

I mean, we do expect GST benefit to create better demand for sure. What we can do from our side is basically focus on execution on the back end and front end. That is what we have really done and built up inventory both at the company level and good primary, right, at the distribution level. As and when the markets open up, we are fully geared up to capitalize on the demand.

Devanshu Bansal
Research Analyst, Emkay Global

Fair enough. With this GST reduction, another benefit that has happened is the price advantage that unorganized players sort of used to enjoy has sort of significantly reduced now. Any initial signs that you're picking from higher shelf space allocations for, say, organized brands like us at the retail store? Any initial signs that you can highlight?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

We have also reduced, like everybody else, we've also taken a cut on pricing to reflect the GST benefit to the ultimate consumer. We do expect that over the long term, I mean, medium and long term, definitely this is going to expand volume for organized players. That is what we are, so that is part of our strategy in terms of capacity expansion as well. We expect volumes to further grow on this basis. Yeah. Anything from...

Sanjay Chhabra
CFO, Campus Activewear Limited

As Nikhil mentioned fairly on the GST cuts, I mean, barring that, even our distributor channel inventory remains consistently at 100-odd days. There is no increase, or I would say there is no decrease. We are hopeful that the way secondaries are shaping up, the momentum would continue.

Devanshu Bansal
Research Analyst, Emkay Global

Fair enough. Fair enough. Lastly, I wanted to understand, we have been sort of investing in capacity expansion for both uppers and soles in the company itself. I wanted to check currently in our P&L, what is the cost of these uppers and soles that we are sourcing from third parties? If you could provide some clarity there.

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. Just to do a small correction here, we did invest in sole capacity augmentation last year. Current year, it is focused around upper capacity. The intent behind this investment is to have a control over the supply chain, in particular in the Premium segment, wherein the fabricators or the job workers do not do a high-end CapEx for the Premium upper. That is something which we need to do in-house. We realize that the way demand is moving towards the Premium upper or sneaker side of the business, we need to augment that capacity. In pursuit of that, only these investments have been made. The costing part, of course, in-house is always better, slightly better compared to the outsourced version. The initial CapEx is, yes, an investment to do.

Devanshu Bansal
Research Analyst, Emkay Global

Okay. Just small follow-up so...

Operator

Sorry to interrupt, Mr. Devanshu. Maybe please request you to reach out. Thank you, sir. Next question is from the line of Gaurav Jogani from JM Financial. Please go ahead.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Thank you for taking my question, sir, and congratulations on the strong set of growth. My question is twofold. First, on the revenue part, if we look at your online absolute volumes also, the online absolute volumes have kind of declined. I am understanding this is largely because of the shift in the Big Billion Day sale, right? Probably the spend that we have done ahead of the festive should benefit in Q3. Is that the right understanding?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

That's correct, Gaurav. Yes. There has been a shift of sales that way, but the marketing has been spent with that regard. Overall, also, I think.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Sorry, Nikhil.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Sorry, go on. Go on.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Sorry, sorry. I was just saying that Q3, Q4, ideally, should see better margins given that the advertisement spends have been a bit front-ended.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Yes, advertisement was just a phasing effect. Like we've seen about 10.5% AMP expense in quarter two, which should have been 8.5%, right? This is just a phasing thing. We expect the overall AMP expense for the entire year to still end up at around 8.5%, same as last year.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Nikhil, just on the aligned question here, the D2C offline has kind of seen a very smart 35% growth, a little bit on a very low base. We have seen LFS doors have increased by 200 doors Q2. Does this help the increasing in the LFS? Is largely the reason for the increase in contribution from the D2C offline channel?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

That's correct. Yes. LFS has picked up quite well with the addition of new doors and new accounts. While we are stable on the EBO front, LFS exports a little bit, and also all of them have contributed to the additional D2C offline growth.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Sorry, Nikhil, just ask you, between LFS, export, and one more thing you mentioned.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Defense channels.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Okay. Defense channels. Okay. Okay. And just lastly, one question on the, again, the distribution side. While we have seen a handsome 20% growth, are the secondary sales also tracking in line in the month of October? Because as I mentioned, there is 100 days of inventory typically at the distributor level. So are the primary secondary now very much aligned? And so just there's no channel filling ahead of the festive season is what the question is.

Sanjay Chhabra
CFO, Campus Activewear Limited

Gaurav, I mean, with the announcement of GST, there was a fair bit of, I would say, trade spend aligned both towards primary and secondary. I mean, our focus was to keep the inventory in the channel at the same level instead of letting it increase for whatever reason. We are perfectly fine with the channel inventory levels. They are not skewed anyways.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Hopefully, the October month has also trended well. If you can give some sense on that.

Sanjay Chhabra
CFO, Campus Activewear Limited

So far, so good is how I would put it.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Okay. Sure. Thank you. I'll come back if it is in the.

Operator

Thank you. Next question is from the line of Umang Mehta from Kotak Securities. Please go ahead.

Umang Mehta
VP, Kotak Securities

Hi. Thanks for the opportunity and congrats on our strong revenue growth print. My first question was again on MBO. Is there anything different in terms of the product mix? Maybe you can talk about how sneakers grew, which was driving some delta on growth? Because otherwise, this channel was growing at somewhere like 8%-9% right, since last three quarters. Has anything different happened, which you can kind of give color on?

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. Umang, it's more around execution, as Nikhil mentioned earlier. We are focusing both on the back end, I mean, product development and execution in-house, and also on the front end, on the distribution side. There has been an increase in the number of retail outlets where we have built consistently more than 12 pairs. I would say that repeat billing has been there. Also, the Premium portfolio, what we talked about, including sneakers. There we have seen a fair amount of traction, and that has resulted in this disproportionate growth.

Umang Mehta
VP, Kotak Securities

Understood. Any volume growth you can call out on sneakers front?

Sanjay Chhabra
CFO, Campus Activewear Limited

I would say that we would bucket it under Premium category, which is above INR 1,500 price point instead of calling out sneakers separately.

Umang Mehta
VP, Kotak Securities

Sure. Okay. Just a second question was again on this online festive sales push. Sorry if I missed anything, but at least Big Billion Days was earlier, right, three, four days this year.

Sanjay Chhabra
CFO, Campus Activewear Limited

Yeah. So I mean, we got, if you compare it versus last year, same quarter, then we got an advantage of two to three days' sales. Big Billion Day opened on 22nd September but c onsidering the transit time, last five days' sales is not recognized in this quarter. It will get recognized in next quarter. Last year, Big Billion Day opened on 28th September so w e did not have advantage of a single day of sale.

Umang Mehta
VP, Kotak Securities

Yeah, in that context, your comment that online sales were impacted by a shift in online sales, were there any other kind of sales which.

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. It was not in, I would say, I would rather correct it. It was not in relation to last year, but had BBD also been in place earlier, then even online channel would have shown a decent amount of growth compared to distribution channel. That is what the impact was.

Umang Mehta
VP, Kotak Securities

Got it. Perfect. Thank you so much.

Operator

Thank you. Next question is from the line of Prerna Jhunjhunwala from Elara Securities. Please proceed.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Thank you for the opportunity. I also wanted to understand the sneaker performance as that has been the focus category to Premiumize. And the ASP that we've seen at INR 672 is we are in a similar range since last three quarters. So is there a seasonality wherein Q2 is generally lower that you're highlighting that the ASPs have been great?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Hi, Prerna. Two things have happened here. One is that we have also taken some correction on our open portfolio with respect to very low price points, which were sort of margin diluted. We have corrected that portfolio and taken a bit of a volume correction there. We have increased our Premium portfolio on the sneaker side significantly. Due to confidential strategic reasons, I would not like to call out the exact volume, but I can tell you that it has been growing 100%+ YoY. The performance has been very encouraging on the sneaker side. Therefore, the expansion, further future expansion, is also aligned in that respect.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Okay. Understood. I mean, I know that you're not calling that out, but could you also help us with your strategy on women and kids wear? How you are planning to approach these two segments and penetrate there?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Sure. This is, as per the continued growth lever that we've been calling out, we are focusing a lot on both these categories, women and kids. We have seen a 2% uptick in the market in our saliency because of the additional NPDs that we've been launching. The new product development is very much focused on women and kids shoes, very high quality, very high-end shoes, and very good style. The overall portfolio, of course, adds up to that. There are certain incentive structures also aligned with the channel partners along these lines with respect to these categories. Also, the brand ambassador, right, Kriti Sanon that we've just taken up. A lot of initiatives have been taken with regards to increasing the share of women and kids segment.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Okay. Last question, could you help us with this saliency? You've mentioned 2% uptick, but women and kids would form what percentage today of your sales?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

16.2%. 16.2% is women. And

Sanjay Chhabra
CFO, Campus Activewear Limited

Kids and child would be another around 4%-5%.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

So yeah, 78% approximately is men.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Okay. Thank you. All the best.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Thank you.

Operator

Thank you. Next question is from the line of Resha Mehta from GreenEdge Wealth. Please go ahead.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Yes. Thank you. We've been increasing our capacity for the sole and uppers. Any strategic reason apart from the fact that as we Premiumize, the vendors would not really invest so much for Premium capacities? Any other strategic reason which gives us this advantage because of which we are investing in soles and uppers?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Sure. There are two, three things that basically help us take this decision of additional CapEx in our own capacities. One is that it is the IP protection, which is a big lever in our segment. It basically pushes out the competition by a good six to eight months in terms of the launches that we first launch. Secondly, it is about investing in state-of-the-art technologies, which a lot of our vendor base is unable to do. The kind of plants that we are now setting up with Haridwar 2 and now Pantnagar coming up, the technologies here are basically the same as the ones in China or Vietnam that are making shoes for the MNC brands. With these technologies, we can basically make extremely high-quality MNC-level shoes. That is the, we have seen that already with regards to our sneaker portfolio in the market today.

It just helps us Premiumize much faster and more in control.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

This technology, this new China, Vietnam-like technology, is basically there for our entire capacities in soles and uppers, or it's only for the incremental new capacity addition that we are doing? It would be for.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

No. This is for the incremental upper capacity. Sole is, like Sanjay called out, it was last year, of course, with, again, state-of-the-art sole technology. On the upper side, this year, the focus has been on mainly upper. These are basically automatic stitching plants where the human intervention is very less, therefore leading to much higher finish on the upper, similar to how it comes from China and Vietnam.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Got it. Can you just call out what is this accounting change for freight and 60 commission by Flipkart and Myntra?

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. Resha, so in earlier quarter, I mean, this change has happened from 16th of June. In the earlier period, we used to bill, let's say, for INR 4,000, and Flipkart and Myntra used to pay us INR 850 after deducting commission and freight. Now we are billing them for INR 850 because they are charging freight as a separate invoice to the consumer. Consequently, my revenue has gone down by 12%-15%, and my expense also has gone down in these two lines, both freight line and commission line.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Understood. I think that our receivables have also reduced in H1 versus the previous time period. I mean, is it structural or is it just one-off?

Sanjay Chhabra
CFO, Campus Activewear Limited

It's not one-off. I would say that it is driven by a combination of the channel mix. So our distribution channel has performed well. We have been, and of course, we do have cash discount schemes wherein we encourage our channel partners to avail cash discount and pay us on time. That strategy has worked. However, the period and receivables would get influenced by how much outright sales we are doing in that quarter or how much we are selling to the large format stores wherein the trade period is higher.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Okay. Lastly, just on the exports bit, currently, it's a very small part of our revenue, but how do we see the potential shaping up, let's say, in the next two to three years? What is the kind of revenue potential? Here, would the margins be higher, and would it be under our own brand name?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Yes. It would be under our own brand name. We are approaching export as a proper GTM strategy and not just a one-off, like a trading sort of strategy. Wherever we are entering, for example, we are selling in Sri Lanka. We have tied up with a very high-quality partner there. We basically launched the product in the malls with proper marketing, right? It is not just trading in one of their MBOs. It is across the entire distribution network there. A similar thing we have done in Morocco and a couple of other countries. We have a longer-term vision for export to grow it sustainably and with a proper brand in place. That is what the idea is, and that is how we are approaching it.

While it's obviously a pretty nascent business at this point, but we are excited about the growth of this opportunity as well. As India is actually one of the lowest cost producers in the world today, far beating China by a significant margin in terms of cost. We do believe export is a very lucrative opportunity for the entire country going forward.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Any vision in terms of?

Operator

Sorry to interrupt, Ms. Resha. May we please request you to rejoin the queue, ma'am?

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Sure. Thank you.

Operator

Thank you. Before we move to the next question, a reminder to the participants to ask a question. You may press star and one. Next question is from the line of Shraddha from Smith. Please go ahead.

Hello. I'm audible?

Yes. Please proceed.

Thank you for the opportunity and congratulations on the good set of numbers. Basically, I just wanted, I actually joined a bit late. If you could just give a bit of clarification with terms to the change of inventory valuation. Also, if you could just give a basic working capital intensity for your H2, any targets which you have in mind.

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. So our inventories, our FG inventory is influenced by seasonality. Normally, during closure of Q2, the inventory goes up depending on the phasing of Diwali. Of course, Q3 is our biggest quarter. The requirement for working capital increases in Q2. Apart from that, in this year, there has been a change in MSME laws. Many of our vendors are falling in the definition of MSME. Our payment terms to them have got revised from 90 days to 45 days. These two trigger points have led to a higher working capital requirement. We foresee that by end of March, we'll be able to sort of reduce both working capital and our borrowings, which are sitting in the balance sheet.

If you are in isolation looking only at the borrowings, then it needs to be read together with the other receivables line wherein we have an equivalent amount of fixed deposit sitting. The borrowings is just a stop-gap arrangement to benefit from the arbitrage. Our fixed deposits are at a higher rate versus the borrowings.

Sure. That was helpful. If you could give a bit of clarity on the change in the inventory valuation.

Operator

Sorry to interrupt, ma'am. Your voice is breaking.

Hello? Yeah. If you could give a bit of clarity or throw more light on change of the inventory valuation.

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. The remarks. Okay. Fine. That is just to align with the industry standards and also to sort of simplify our working. It does not have any material impact, FIFO versus weighted average, what we have done. Most of our procurements are on a long-term contract. The rates are consistent all the quarters. Let's say, for example, our sole procurements for the last six months, or rather, last one and a half year, have been at the same rate. Whichever way, I mean, if you value it at FIFO or weighted average, it remains the same. Most of the industry players are following weighted average, barring [BATA]. We have aligned it for the sake of comparability and also for the sake of moving on to SAP, like using the standard functionality. There are advantages both the ways.

Sure, sir. That was helpful. So we don't have any specific one-time gain or loss with regards to this, right?

It is so immaterial that it has not been quantified.

Okay. So that was quite helpful.

Most of our procurements are at a consistent rate.

Okay. Also, if we consider our first half growth, then it is approximately 8%, which is there. If you could just help us with the second half or the full year growth rate, which is expected.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Yeah. Quarter one, we had some challenges with respect to the warehouse shifting that we called out. We have been able to mitigate most of those challenges. We hope to continue the same momentum as we have done in quarter two. We are still aspiring for a double-digit growth for the end of the year, like for the whole year.

Sure, sir. Thank you so much for answering all my questions. All the best for the future.

Sanjay Chhabra
CFO, Campus Activewear Limited

Thank you.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Thank you.

Operator

Thank you. Next question is from the line of Avinash Karumanchi from Motilal Oswal Financial Services Limited. Please go ahead.

Avinash Karumanchi
Associate VP, Motilal Oswal Financial Services Ltd

Hi, sir. Good evening. Congrats on good set of numbers. This is more of a quick question. What happened to the lease liabilities? The cash flow from lease repayments have jumped sharply from somewhere around INR 20 crore to INR 80 crore.

Sanjay Chhabra
CFO, Campus Activewear Limited

Okay. Hi, this is Sanjay. Our lease liabilities have increased primarily because of the Pantnagar facility that is on a 71-year lease from SIDCUL, the State Industrial Development Authority . You would have seen our announcement when we did this acquisition. This acquisition is both land and building. The building has got capitalized in the fixed asset bucket, or currently, it is sitting in SIDCUL. The land part, which is on a lease, is sitting in ROU and also in the lease liability.

Avinash Karumanchi
Associate VP, Motilal Oswal Financial Services Ltd

Okay. How should we see the depreciation and interest cost going ahead because of this change on an annualized basis?

Sanjay Chhabra
CFO, Campus Activewear Limited

This is on a 71-year lease, has an implication of around INR 500,000 per month. That is how the land lease rental will get charged off to the P&L.

Avinash Karumanchi
Associate VP, Motilal Oswal Financial Services Ltd

Okay. Okay. And this INR 75 crore for this facility, I mean, I wanted to see this increase in the balance sheet, be it in the fixed assets or right-of-use assets.

Sanjay Chhabra
CFO, Campus Activewear Limited

Sorry. Come again, please.

Avinash Karumanchi
Associate VP, Motilal Oswal Financial Services Ltd

The transaction rate, all cash transactions for INR 75 crore regarding this facility, I do not see a similar increase in your asset base because of this transaction.

Sanjay Chhabra
CFO, Campus Activewear Limited

That's what I explained. Around INR 20 crore is sitting in the building and around INR 65 crore, which pertains to land. The total cost, apart from INR 75 crore, is the registration fees and the SIDCUL levy put together is around INR 86 crore. INR 20 crore to the extent of building is sitting in SIDCUL in the fixed asset line. Remaining to the extent of land is sitting in the ROU and lease liability.

Avinash Karumanchi
Associate VP, Motilal Oswal Financial Services Ltd

Okay. Okay. Thank you.

Operator

Thank you. Participants, if you wish to join the question queue, you may press star and one. Next question is from the line of Devanshu Bansal from Emkay Global. Please go ahead.

Devanshu Bansal
Research Analyst, Emkay Global

Sorry. My questions have been answered.

Operator

Thank you. Next follow-up question is from the line of Resha Mehta from GreenEdge Wealth. Please go ahead.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Yeah. Thank you. On the exports, what is the vision in terms of revenue, some numbers here? Also, would this be a much higher margin business?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

I think it's too little early on this call to call out the next two or three-year vision map. Maybe I think by the end of this year, we can call it out by, let's say, April. Margin, I mean, certainly, it could be higher margin business given that we have lower costs than other countries like China. Like I said, it is still in WIP. It's a very small business at this point. Let us come back to you on a bigger plan in two quarters from now, once we have a fair bit of visibility.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Right. On the margins front, I think we are at around 13.5% kind of EBITDA margins for H1. While our aspiration has always been to go back to the 16%, 17% kind of margins or probably even higher. How do we make this transition from, let's say, 13.5%-14% margins to 17% kind of margins?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

We're actually there. If you normalize it and you take out the phasing impact of marketing, which is just a phasing thing for quarter two, as we expect marketing to still close at 8.5%, the same as last year. If you put that back into EBITDA, we've basically delivered about 16% on a normalized basis. Plus, we also have a slight one-off in terms of the Haridwar 2 ramp-up where the employee cost has gone up, and it has had an impact of 0.4% on the material margin. This, as we are ramping up the plant quite rapidly, we expect to neutralize this impact as well by the end of the year. Broadly, if you normalize the business with respect to marketing, we are at 16% EBITDA this quarter.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

The aspiration is to move to 17-%18%, or 16% is the steady-state margin that we can assume we would like to aspire for?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

The aspiration is always there. We still maintain, and that's what we're working on in terms of the Premium portfolio. Eventually, the Premium portfolio will deliver much higher margin as well. Net-net, going forward, we should be expecting margin growth.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

Just lastly, on any diversification thoughts on apparel or accessories?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Yes. We have accessories while we have been doing accessories for quite some time already in our EBOs. Apparels, we are just launching in this quarter, quarter three. Some stores have already been launched. It is something that we're very excited about. It is a pilot that we're doing currently with about 60 of our EBOs to gauge the response of the end consumer. It is a very high-quality, high-set apparel line that we've launched. Maybe we'll come back to you with an update on that at the end of quarter three.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

If I can squeeze in one more, accessories would be what percentage of our revenue, let's say, in FY 2025?

Sanjay Chhabra
CFO, Campus Activewear Limited

Roughly about 3%, I would say. Close to 3%. Between 2%-3% ratio.

Resha Mehta
Co-founder and Partner, GreenEdge Wealth

All right. Thank you so much.

Operator

Thank you. Next question is from the line of Gaurav Jogani from JM Financial. Please go ahead.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Thank you for the follow-up question. Just on the keeping with, we want to understand that we have outlined a good keeping amount of around INR 200 crore. On that, how much this will lead to the capacity on the current basis? Still, what kind of sales this capacity will suffice for?

Sanjay Chhabra
CFO, Campus Activewear Limited

All of this outlook on CapEx is for three financial years. In year one, which is the current financial year, we are just focusing towards setting up an upper line here, which would augment the capacity by roughly 300,000 pairs per month, which is 3,600,000 pairs per year. In phase two, it will be a repeat of this. In phase three, we will augment our assembly capacity. There is a three-year roadmap, and the CapEx will be distributed over these three years. Of course, year one has a higher skew because of the land and building CapEx.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Sure. The quantum is, right, INR 279 or 280 crore on that with the CapEx, right?

Sanjay Chhabra
CFO, Campus Activewear Limited

230 crore. INR 230 crore.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

230. Okay. Okay. This year, apart from this, the keeping that we have done on this capacity, what kind of CapEx overall can we expect for the year?

Sanjay Chhabra
CFO, Campus Activewear Limited

Overall, our outlook remains same for the routine or maintenance CapEx, as we call it, around INR 40 crore, which would include some CapEx on stores, some CapEx on IT infra, and of course, the regular CapEx on molds for sole. The range of INR 40-50 crore is our regular maintenance CapEx. Apart from that, there will be this Pantnagar thing, that CapEx.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Phase one would be for how much? Phase one, like this year?

Sanjay Chhabra
CFO, Campus Activewear Limited

Including this land and building, we are likely to spend around INR 110 crore-INR 115 crore in Pantnagar.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Sure. Sure. Sir, as I mean, like 36, 36, I mean, 72 million, 32 lakh pairs rather, we will be able to add in the next two years. The assembly capacity, how much that will help to add to third-year assembly capacity also?

Sanjay Chhabra
CFO, Campus Activewear Limited

That would again be, Gaurav, it will be straight away 600,000 pairs per month. The intent is that Pantnagar should be self-sufficient both in upper, and then the same upper will get converted into SG at Pantnagar itself instead of Pantnagar feeding our other plants.

Gaurav Jogani
Director and Consumer Analyst, JM Financial

Okay. Okay. Got it. Thanks. Thank you. That's okay.

Operator

Thank you. Ladies and gentlemen, to ask a question, you may press star and one. Next follow-up question is from the line of Prerna Jhunjhunwala from Elara Securities. Please go ahead.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Thank you for the opportunity again. Just wanted to understand your EBO expansion strategy. You are at 290 old stores today. Please help us understand what would be your EBO expansion strategy for 2026, 2027, 2028?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Sure. We slowed down slightly in this year for EBOs, primarily to focus on profitability and to also optimize the store levels and with these new launches of new categories like apparel, right? We will bring the focus back next year. This year, we have taken a bit of a pause to basically focus on profitability. Next year onwards, next two, three years, we do expect to get back to the earlier momentum of at least 70-75 stores per year, ramping up to, let's say, close to 500 stores in the next three years, right? That would give us a very good sort of base for even additional growth and Premiumization.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Just wanted some highlight on demand in tier one, tier two, tier three cities. Are they similar, or there is some higher momentum in any of the categories here?

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

No. For the Premiumized sneaker range, we have seen similar momentum across all geographies, mainly because there is, I would say, one is the BIS impact where a lot of the similar goods used to come from China, and that is not coming anymore. There is a very clearly visible gap in the market. Secondly, we do not know of any other manufacturer in the country who is making similar level of sneakers, similar quality, because nobody has this kind of setup for sneakers. That is definitely one of our focus areas along with the core portfolio of sports shoes that we anyways are very strong in. We have seen similar sort of, we do not, across different tiers. We have not seen disproportionate growth from one or the other.

Prerna Jhunjhunwala
VP and Equity Research Analyst, Elara Securities

Okay. Thank you. On the list.

Nikhil Aggarwal
Whole Time Director and CEO, Campus Activewear Limited

Thank you.

Operator

Thank you. Next question is from the line of Manasvi Shah from ICICI Prudential AMC. Please go ahead.

Manasvi Shah
Senior Investment Analyst and Fund Manager, ICICI Prudential AMC

Yeah. Hi, sir. Congratulations on a very good set of numbers. Apologies I joined in the call a bit late. Just two questions from my side. One is, sir, a lot of other consumer companies have called out in the stocking-led impact because of the entire GST transition. This quarter, you had a good growth in distribution channel, but is there any sort of stocking impact, especially because when I look at your working capital, that has elevated? That was the first question. Second, because we have passed the festive month, how's the momentum been, especially in the online channel, which was a bit weakened due to? Those were my two questions. Thanks.

Sanjay Chhabra
CFO, Campus Activewear Limited

Hi, Manishi. This is Sanjay. Yes, you joined a bit late. One question we have already answered, but on the distribution channel front, we see that we are focusing more on secondary replenishment model, and our inventories in the channel continue to be in the healthy range of 100 odd days. Three months is something we presume that it takes from our factory to the distributor to the retailer. That is the kind of cycle time it is. We maintain an inventory of around three months with the channel, and that is where it stands. There is not much of upstocking, which is getting reflected at their end. Of course, we had a fair amount of goods in transit because there was a decent billing after 22nd, after the GST got implemented.

To your second question on higher working capital, I would say that if you look at numbers, like for like versus same quarter in the last year, the numbers have not, I mean, the inventory levels have gone up just by INR 12 crore from INR 454 crore to INR 466 crore. Likewise, the overall working capital is at INR 372 crore versus INR 380 crore last year. The numbers have not gone that haywire, but our business has an element of seasonality. Q3 is the biggest quarter for us, and hence, there is always a pre-build both at our end and at channel partners' end.

Manasvi Shah
Senior Investment Analyst and Fund Manager, ICICI Prudential AMC

Okay. And sir, on the growth momentum, sorry, for the festival.

Sanjay Chhabra
CFO, Campus Activewear Limited

As I mentioned, that we see our channel inventories at a fairly decent level. We see there is a secondary demand. There is attraction. Of course, as Nikhil mentioned, we are hopeful post this GST implementation, we will see sort of the consumers who are holding back themselves for their buying decisions should come up and do the shopping.

Manasvi Shah
Senior Investment Analyst and Fund Manager, ICICI Prudential AMC

I actually meant more the online channel because I understand what we talked about. The distribution channel is very clear. I mean, online, the value month has already passed. Q2 for us is on online. It has been a good moment.

Sanjay Chhabra
CFO, Campus Activewear Limited

Manishi, we had a good traction during the Big Billion Day sales in the online channel on all the key platforms. However, because of the accounting things, most of our BBD sales have been considered as GIT and will get accounted for or will get recognized in quarter three.

Manasvi Shah
Senior Investment Analyst and Fund Manager, ICICI Prudential AMC

Okay. Noted. Noted. Sure. That's useful. Thank you so much, and all the very best.

Sanjay Chhabra
CFO, Campus Activewear Limited

Thank you.

Operator

Thank you. Ladies and gentlemen, that was the last question for today's con call. On behalf of Campus Activewear Limited, that concludes this conference. Thank you for joining us. In case of any further queries, please reach out to Campus Activewear's investor relations team at ird@campuschoose.com. You may now disconnect your lines. Thank you.

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