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API Holdings Q4 FY26 Financial Analysis — all figures in Indian Rupees Crore — UnlistedZone Research

FY26 Results Analysis

API Holdings:
From Deep Losses to
Profitable Horizon

A deep-dive into India's largest digital healthcare platform — how PharmEasy's parent company turned ₹231 Cr EBITDA losses into a ₹62.5 Cr profit in just one fiscal year.
By UnlistedZone Research Desk · May 2026 · 14 min read
Unlisted Company Healthcare Sector Provisional Unaudited FY26 All figures in ₹ Crore
What is API Holdings and How Does It Make Money? ₹ Crore

API Holdings Limited is the unlisted parent company of India's most recognizable healthcare technology brands — PharmEasy, Thyrocare, Ascent Health & Wellness Solutions, and Aknamed. Operating across three distinct verticals — B2B pharmaceutical distribution, B2C healthcare delivery, and diagnostics — it positions itself as India's largest customer-centric digital healthcare platform.

The company does not rely on a single revenue stream. Each business unit serves a fundamentally different customer and earns differently, creating a diversified yet interconnected healthcare ecosystem. In FY26, the group posted consolidated revenue of ₹6,869 Cr — up 14.3% from ₹6,010 Cr in FY25.

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B2B — Ascent (Retail)
Technology-enabled pharma distribution
Revenue modelTrade margin on product sales
CustomersRetail pharmacies, chemists
FY26 Revenue₹4,089 Cr
Revenue share~60% of group
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B2B — Aknamed (Hospitals)
Hospital supply chain solutions
Revenue modelDistribution margin, hospital supply
CustomersHospitals, clinics, medical centres
FY26 Revenue₹674 Cr
Revenue share~10% of group
📱
B2C — PharmEasy
Consumer digital healthcare platform
Revenue modelMarketplace commission + logistics
CustomersDirect consumers, patients
FY26 Revenue₹1,334 Cr
Revenue share~19% of group
🔬
Diagnostics — Thyrocare
India's leading diagnostics chain
Revenue modelTest fees — B2B & B2C
CustomersHospitals, consumers, corporates
FY26 Revenue₹829 Cr
Revenue share~12% of group
Revenue Bifurcation & Group Performance ₹ Crore

At the group level, FY26 marks a historic inflection. API Holdings crossed ₹6,869 Cr in consolidated revenue — a 14.3% jump over FY25 — while achieving its first-ever positive EBITDA of ₹62.5 Cr, a complete reversal from the ₹231 Cr loss in FY25 and ₹515 Cr loss in FY24.

FY26 Revenue
₹6,869 Cr
▲ 14.3% vs FY25
Gross Margin %
19.8%
▲ from 18.6% in FY25
EBITDA FY26
₹62.5 Cr
▲ Turned profitable!
Opex Reduction
-4.5%
₹1,288 Cr vs ₹1,349 Cr
Finance Cost
₹394.7 Cr
Down 19.5% YoY
Revenue mix — FY26
Segment contribution to ₹6,869 Cr total
B2B Ascent 60% PharmEasy 19% Thyrocare 12% Aknamed 10%
Revenue growth — FY24 to FY26
Group consolidated revenue (₹ Cr)
Revenue (₹ Cr)
Metric (₹ Cr)FY24FY25Q1'26Q2'26Q3'26Q4'26FY26YoY
Revenue5,7486,0101,5911,7641,7401,7746,869+14.3%
Gross Margin9851,1183073453383731,363+21.9%
GM %17.1%18.6%19.3%19.6%19.4%21.0%19.8%+1.2pp
Opex1,5001,3493203143223321,288-4.5%
Opex %26.1%22.4%20.1%17.8%18.5%18.7%18.7%-3.7pp
EBITDA-515-231-12.831.810.233.362.5+127%
EBITDA %-9.0%-3.8%-0.8%1.8%0.6%1.9%0.9%+4.8pp
Finance Cost1,0554901191596254.5394.7-19.5%
PBT-2,300-1,035-145-130-75.3-37.4-388.4+62.5%
WC Days53404435403939—
EBITDA trend — quarterly journey to profitability
API Holdings group EBITDA (₹ Cr) — turning green from Q2 FY26
Positive EBITDA Negative EBITDA

Key Insight

The EBITDA turnaround is driven by a powerful combination: gross margins expanded 130bps (18.6% → 19.8%) while opex as a % of revenue fell 370bps (22.4% → 18.7%). Opex in absolute terms fell from ₹1,349 Cr to ₹1,288 Cr even as revenue grew by ₹859 Cr — classic operating leverage kicking in.

B2B Distribution — The Revenue Engine ₹ Crore

The B2B segment (Ascent) is the backbone of API Holdings, contributing approximately 60% of group revenue. It distributes pharmaceutical products to retail pharmacies and chemists across India, with procurement directly from pharma companies. Retailers are also onboarded on the company's proprietary OMS (Order Management System) platform.

FY26 Revenue
₹4,089 Cr
▲ 15.0% YoY
Gross Margin %
9.0%
▲ from 8.5%
FY26 EBITDA
₹1.3 Cr
▲ Turned breakeven!
Q4'26 EBITDA %
1.6%
▲ Best quarter ever
B2B Metric (₹ Cr)FY24FY25Q1'26Q2'26Q3'26Q4'26FY26YoY
Revenue3,3653,554929.61,0611,052.61,045.74,089+15.0%
Gross Margin299301.379.990.295.1101.7366.9+21.8%
GM %8.9%8.5%8.6%8.5%9.0%9.7%9.0%+0.5pp
Opex414.1410.29792.391.384.8365.4-10.9%
EBITDA-115.1-108.9-17.2-2.23.816.91.3+101%
EBITDA %-3.4%-3.1%-1.8%-0.2%0.4%1.6%0.0%+3.1pp
WC Days53495042434444—
B2B quarterly revenue (₹ Cr)
Consistent growth across FY26 quarters
B2B EBITDA % — turning positive
Multi-year march from -3.4% to +1.6%

Analyst View

Revenue grew ₹535 Cr YoY while opex fell ₹45 Cr — this double-engine efficiency is rare. Q4'26 EBITDA of ₹16.9 Cr (1.6% margin) is the strongest quarter on record. Working capital improved from 53 days to 44 days, releasing meaningful cash into the business.

PharmEasy — The Great Turnaround ₹ Crore

PharmEasy is India's leading consumer healthcare super app, facilitating on-demand, home delivery of prescription medicines, OTC products, and diagnostic services. The platform is operated by Axelia Solutions Private Limited (an associate company), while API Holdings owns the brand and proprietary technology.

The B2C segment's story in FY26 is one of dramatic margin expansion — gross margins surged from 22.8% to 25.7%, while EBITDA losses more than halved from ₹86.1 Cr to ₹39.4 Cr. Q4'26 EBITDA reached just -1.5%, approaching breakeven.

FY26 Revenue
₹1,334 Cr
▲ 17.9% YoY
Gross Margin %
25.7%
▲ from 22.8%
FY26 EBITDA
-₹39.4 Cr
▲ 54% improvement YoY
Q4'26 EBITDA %
-1.5%
▲ vs -16.3% in FY24
B2C Metric (₹ Cr)FY24FY25Q1'26Q2'26Q3'26Q4'26FY26YoY
Revenue1,085.61,131.5315.2332.7335.1350.61,334+17.9%
Gross Margin200.3258.374.884.588.594.7342.5+32.6%
GM %18.5%22.8%23.7%25.4%26.4%27.0%25.7%+2.9pp
Opex377.3344.495.989.396.899.9381.9+10.9%
EBITDA-177-86.1-21.1-4.8-8.3-5.2-39.4+54.3%
EBITDA %-16.3%-7.6%-6.7%-1.4%-2.5%-1.5%-3.0%+4.6pp
WC Days29292827273030—
PharmEasy GM% vs EBITDA % — unit economics transformation
Gross margin expanding steadily while EBITDA loss narrows quarter by quarter
GM % EBITDA % (loss, improving)

Watch Out

Despite the turnaround, PharmEasy's opex grew 10.9% YoY (₹344 Cr → ₹382 Cr), indicating increased marketing or delivery spend. Q3 saw a slight relapse to -2.5% EBITDA before recovering to -1.5% in Q4. Full-year EBITDA breakeven in FY27 is the critical milestone. The PharmEasy re-IPO narrative depends on this milestone being met.

Aknamed — The Restructuring Continues ₹ Crore

Aknamed is API's hospital-focused B2B supply chain arm, supplying pharmaceuticals, consumables, and surgical products to hospitals. It is the only segment to report a revenue decline in FY26 (-2% YoY). The headline story here is not growth but cost transformation — opex collapsed by 64.1% from ₹141.7 Cr to ₹50.9 Cr, largely due to reversal of Expected Credit Loss (ECL) provisions.

FY26 Revenue
₹674 Cr
▼ 2.0% YoY
GM %
5.5%
▼ from 6.9%
Opex Reduction
-64.1%
₹50.9 Cr vs ₹141.7 Cr
FY26 EBITDA
-₹13.9 Cr
▲ 85.3% improvement
Aknamed (₹ Cr)FY24FY25Q1'26Q2'26Q3'26Q4'26FY26YoY
Revenue763.9687.5167.3168169.3169.4674-2.0%
Gross Margin62.447.310.98.88.78.637-21.7%
GM %8.2%6.9%6.5%5.2%5.2%5.1%5.5%-1.4pp
Opex (incl. ECL)273.4141.713.411.19.51750.9-64.1%
EBITDA-211-94.4-2.5-2.3-0.7-8.4-13.9+85.3%
EBITDA %-27.6%-13.7%-1.5%-1.3%-0.4%-4.9%-2.1%+11.7pp
WC Days87768875848080—

Key Concern

Aknamed's Q4'26 EBITDA deteriorated to -4.9% (vs -0.4% in Q3), partly due to a jump in opex to ₹17 Cr from ₹9.5 Cr in Q3. Gross margins have compressed from 8.2% (FY24) to 5.5% (FY26). Working capital days remain elevated at 80 days — highest across all segments — indicating potential collections risk. The FY24 ECL provisions of ₹187.5 Cr were a major headwind; their reversal in FY26 is non-recurring.

Thyrocare — The Profit Powerhouse ₹ Crore

Thyrocare is the crown jewel of the API Holdings portfolio. India's leading diagnostics chain, it offers a comprehensive test portfolio across owned and third-party laboratories, collection centres, and phlebotomists. Unlike every other segment, Thyrocare is not just profitable — it is highly profitable, delivering over 33% EBITDA margins in FY26.

Thyrocare — Consistent 20%+ Growth, 33%+ EBITDA Margins

While other API segments are still on the path to profitability, Thyrocare generated ₹279.9 Cr in EBITDA in FY26 — growing 33.3% YoY. It is the primary profit engine subsidising the group's transformation investments across B2B and B2C.

₹829 Cr
FY26 Revenue (+20.6%)
73.5%
Gross Margin
₹279.9 Cr
EBITDA (+33.3%)
33.8%
EBITDA Margin
Thyrocare (₹ Cr)FY24FY25Q1'26Q2'26Q3'26Q4'26FY26YoY
Revenue571.9687.3193216.5195.5223.9829+20.6%
Gross Margin405.2496.2137.4156.5148.3167.3609.5+22.8%
GM %70.9%72.2%71.2%72.3%75.9%74.7%73.5%+1.3pp
Opex236.8265.668.177.281.185.3311.7+17.4%
EBITDA153.1209.963.475.462.678.5279.9+33.3%
EBITDA %26.8%30.5%32.8%34.8%32.0%35.1%33.8%+3.2pp
Thyrocare EBITDA vs other segments — FY26 full year (₹ Cr)
Thyrocare funds the entire group; its profit offsets others' losses
Thyrocare B2B B2C (loss) Aknamed (loss)

Thyrocare Investment Case

Thyrocare's Q4'26 EBITDA hit 35.1% — a new quarterly high. Revenue compounded at ~20% for two consecutive years. At ₹279.9 Cr EBITDA, Thyrocare alone generates more profit than the entire group's combined losses from B2C and Aknamed (₹53.3 Cr combined). It is, effectively, the financial anchor of the API Holdings story.

Segment Scorecard — All in One View ₹ Crore
Revenue growth % — FY26 vs FY25 by segment
Thyrocare leads; Aknamed is the only decliner
Growth %
SegmentFY26 RevenueYoY GrowthGM %FY26 EBITDAEBITDA %WC Days
B2B (Ascent)₹4,089 Cr+15.0%9.0%₹1.3 Cr0.0%44
B2C (PharmEasy)₹1,334 Cr+17.9%25.7%-₹39.4 Cr-3.0%30
Aknamed₹674 Cr-2.0%5.5%-₹13.9 Cr-2.1%80
Thyrocare₹829 Cr+20.6%73.5%₹279.9 Cr33.8%—
API Group Total₹6,869 Cr+14.3%19.8%₹62.5 Cr0.9%39

UnlistedZone Research Verdict

API Holdings has executed a credible financial turnaround in FY26. The group-level EBITDA of ₹62.5 Cr is a landmark milestone after three years of deep losses (₹515 Cr in FY24, ₹231 Cr in FY25). PBT remains negative at -₹388 Cr due to legacy finance costs, though improving rapidly (from -₹2,300 Cr in FY24). Here is our segment-by-segment outlook:

B2B (Ascent) — Cautiously Positive

First EBITDA breakeven achieved at ₹1.3 Cr. Q4 EBITDA of ₹16.9 Cr (1.6%) shows clear momentum. Opex fell ₹45 Cr despite revenue growing ₹535 Cr. Risk: thin 9% gross margins leave little cushion.

PharmEasy (B2C) — Watch for Breakeven

GM expanded to 27% in Q4, losses narrowed to -₹5.2 Cr in Q4 vs -₹21.1 Cr in Q1. FY27 EBITDA breakeven is within reach and could be a major re-rating catalyst for API Holdings' valuation.

Aknamed — Restructuring Risk

Q4 EBITDA at -₹8.4 Cr is a red flag after Q3's near-breakeven at -₹0.7 Cr. ECL reversals are non-recurring. GM compression (8.2% → 5.5%) and 80-day WC cycle need urgent strategic attention.

Thyrocare — Hold and Compound

₹279.9 Cr EBITDA at 33.8% margin, growing 33.3% YoY. Q4 margin at 35.1% — the highest ever. Thyrocare alone justifies a significant portion of API Holdings' intrinsic value. The star of the portfolio.

Important — How to Read These Numbers

The reported turnaround — from a ₹231 Cr EBITDA loss in FY25 to a ₹62.5 Cr profit in FY26 — is on an adjusted basis that excludes ESOP (employee stock option) expenses and impairment costs. These are real costs to the company; excluding them flatters the headline figure. Specifically:

On a fully-loaded (statutory) basis, profitability will be lower than these adjusted numbers suggest. Investors should treat the ₹62.5 Cr as adjusted EBITDA, not as net profit, and review the audited financials for the full picture.

Note: All ₹ Mn figures from the original investor presentation have been converted to ₹ Crore (divided by 10). All FY26 figures are provisional and unaudited. Source: API Holdings Q4FY26 Investor Presentation, May 2026.

Disclaimer

This article is for informational and educational purposes only and does not constitute investment advice or a solicitation to buy or sell unlisted securities. Unlisted shares carry higher risk than listed securities. Investors should conduct their own due diligence and consult a SEBI-registered investment advisor before making any investment decisions. UnlistedZone is an informational platform and does not hold SEBI registration for investment advisory services. All financial figures sourced from API Holdings Q4FY26 Investor Presentation (May 2026) and converted to ₹ Crore from ₹ Mn.