⚠️Disclaimer: For educational purposes only. Not SEBI-registered. Not a buy/sell recommendation. Do your own due diligence before investing. We may or may not have vested interest in the stocks discussed.

SME in 6 Cards/Defence HVAC & Refrigeration/Shree Refrigerations Limited
SME in 6 Cards

India's only naval HVAC company with all 3 defence registrations — now entering data centre cooling

₹99 Cr revenue, ₹327 Cr order book (3.3x revenue), 27% EBITDA margins — from Scorpene submarine ACs to magnetic bearing chillers for P17A warships.

K

KnowYourSME Research

May 2026 · 8 min read

₹99 Cr
Revenue FY25
₹327 Cr
Order Book
27.3%
EBITDA Margin FY25
₹5.04
EPS FY25

The business

Shree Refrigerations is India's leading defence-oriented manufacturer of high-performance refrigeration, cooling and HVAC systems for the Indian Navy. The only Indian company with all 3 marine registrations — Refrigeration, Chiller Plants, Turnkey HVAC&R, and Electrical Control Panels. Developed indigenous ACs for P17 Scorpene submarines and magnetic bearing chillers for P17A warships. Now expanding into data centre cooling via partnership with Smardt (global leader in oil-free magnetic bearing chillers).

Defence HVAC & RefrigerationData Centres

Why this business matters

Indian Navy expansion to 160-200 ships — from current size to 160-ship navy by 2030 and 175-200 ships by 2035. Every warship needs HVAC systems, and Shree Ref is the dominant indigenous supplier

Merchant marine boom — 200+ ships expected to be built in India over next 3-5 years under government shipbuilding push. Entirely new revenue stream

Data centre cooling opportunity — India's data centre market expected to double from $600M to $1B+ in 3-5 years. Smardt partnership gives access to hyperscalers like NTT, AWS

The moat

Order Book
₹327Cr
3.3x FY25 revenue — 2-3 year execution visibility
Revenue CAGR
40%
FY23→FY25 revenue grew from ₹50 Cr to ₹99 Cr
Registrations
Only 1
Only Indian company with all 3 naval HVAC registrations
New Orders
₹162Cr
Orders received in H1 FY26 alone — 1.6x FY25 revenue

Reality check

H1 FY26 margin compression — EBITDA dropped to 11.2% (from 27.3% FY25) due to onsite HVAC execution costs and front-loaded hiring (247→323 people)

Negative operating cash flow — ₹24.9 Cr negative OCF in FY25 due to receivables and inventory build-up. Working capital intensive defence business

Heavy defence concentration — nearly 100% revenue from naval defence contracts. Government budget delays or policy shifts could significantly impact order flow

Data centre revenue is still an enquiry — Smardt partnership announced but no confirmed orders yet. Revenue expected only after 1-1.5 year project execution cycle

🚪

Exit Trigger

Exit if order book drops below ₹150 Cr (1.5x revenue), or if EBITDA margins don't recover above 20% by FY26 full year, or if data centre segment shows no order wins by FY27

The verdict

India's undisputed naval HVAC champion with a ₹327 Cr order book and regulatory moat that's nearly impossible to replicate. The data centre pivot via Smardt adds massive optionality. H1 FY26 margins were temporarily compressed due to front-loaded hiring and onsite execution — the real test is H2 FY26 margin recovery.

Watch For

H2 FY26 revenue acceleration (should be significantly higher than H1), EBITDA margin recovery towards 20%+, first data centre cooling order from Smardt partnership, new naval order wins from Defence Acquisition Council RFPs worth ₹1.52 lakh Cr pipeline.

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India's sole naval HVAC company with all 3 defence registrations and a ₹327 Cr order book — defence moat or too concentrated?

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Disclaimer: For educational purposes only. Not SEBI-registered. Author may hold positions in stocks discussed. Not a buy/sell/hold recommendation. Do your own due diligence.

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