Escorts Kubota posted strong Q2 FY26 financials: operating revenue up 22.6% YoY to INR2,777.4 Cr, EBITDA jumped 56% to INR363.2 Cr (13.1% margin). Adjusted net profit rose 51.7% YoY. Tractor volumes grew 30.3%, gaining market share. Management forecasts low double-digit tractor industry growth for FY26, boosted by GST cuts and good agriculture. Construction equipment faced headwinds but expects H2 recovery. Strategic moves include higher HP tractor focus, new product launches, and expanding exports. The new greenfield plant will boost capacity for future US exports. Management appears confident in growth despite short-term CE challenges.