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European IT Services Strong Start in Q1, Low Valuations Awaiting Guidance Upgrade

Institution
Bernstein
Date
20260504
Company
Block, Alten, Atos, Aubay, Capgemini, CGI Inc, Accenture, Reply, Sopra Steria, Arcadis, Indra
Ticker
XYZ, ATEFP, ATOFP, AUBFP, CAPFP, GIB, ACN, IDRSM, REYIM, SOPFP, ARCADNA
Industry
Software - Infrastructure, Luxury Goods, AI, AR, Information Technology Services, Information Technology Services
Rating
BullishMedium confidenceReiterateMedium-termThe report believes that European IT services companies' first-quarter results exceeded expectations and valuations are at extremely low levels, maintaining ratings and expecting a potential guidance upgrade in July.
CoverageEurope
Research firm divisions/subsidiariesBernstein Institutional Services LLC(Subsidiary/Legal Entity)、Bernstein Autonomous LLP(Subsidiary/Legal Entity)、BSG France S.A.(Subsidiary/Legal Entity)

AI summary card

European IT Services Strong Start in Q1, Low Valuations Awaiting Guidance Upgrade

Major European IT services companies' first-quarter 2026 results generally met or exceeded expectations. Although full-year targets are not adjusted yet, strong demand and extremely low valuations provide support for subsequent stock price recovery.

Most ratings maintained | Target prices unchanged
European IT ServicesPerformance ReviewAI-DrivenLow ValuationDemand Recovery
  • Q1 results of 10 European IT services companies generally met or exceeded consensus estimates.
  • Capgemini, Aubay and other companies' Q1 sales exceeded their own forecasts by approximately 2%.
  • Apart from Atos, most companies maintained their full-year 2026 targets unchanged.
  • The surge in AI projects has become a core growth driver, rather than causing layoffs.
  • Current valuations imply zero growth or even zero terminal value, at historically extreme low levels.
  • If the trend continues, full-year guidance is expected to be raised when Q2 results are released in July.

Report interpretation

Overview

This report reviews 10 European IT services companies that recently released their first-quarter 2026 results. Despite geopolitical tensions in the Middle East, these companies achieved a strong start, with results generally meeting or exceeding market expectations. However, because most companies did not raise their full-year financial targets, market reactions were relatively subdued. The report believes that current low valuations have already priced in overly pessimistic expectations. With the continuous release of AI project demand and the gradual clarification of the economic environment, the industry is expected to see valuation recovery and guidance upgrades mid-year.

Core views

Strong performance exceeding internal expectations. In the first quarter of 2026, organic sales growth improved broadly among European IT services companies. Although facing uncertainty from the outbreak of war in the Middle East at the start of the year, customer demand did not decline as feared, but instead continued the recovery trend from late 2025. Companies like Capgemini, Sopra Steria, and Aubay explicitly stated that their Q1 performance exceeded the internal expectations they had set three months earlier. According to estimates, Capgemini and Aubay's sales exceeded their forecasts by about 2%, which is a significant positive deviation in the IT services industry known for high short-term forecast accuracy. Full-year guidance not adjusted for now, but expectations for an upgrade are strong. Except for Atos, which downgraded guidance, other companies maintained their full-year 2026 targets unchanged. The report believes this is not a negative signal, but rather a cautious reflection by management in an uncertain macroeconomic environment. Given the strong Q1 performance, the report expects that if Q2 maintains a similar momentum, these companies will raise their full-year earnings forecasts when releasing half-year results in July. Additionally, some companies (such as Alten) have ample net cash and may announce share buyback plans in the future, further boosting shareholder returns. AI becomes a core growth engine, not a substitution threat. Contrary to market pessimism about AI leading to massive layoffs, data shows that recruitment and attrition rates at IT services companies remain stable. The surge in AI projects is driving revenue growth, as customers leverage the flexibility offered by AI to initiate more modernization and transformation projects. AI makes IT systems more complex rather than simpler, which actually increases demand for IT services companies that combine business consulting expertise with technical skills. The rapidly increasing share of AI project revenue at companies like Wavestone confirms this trend. Extremely low valuations with high margin of safety. Despite improving performance, market reactions to European IT services companies' stock prices have been tepid, with valuations remaining at very low levels. The valuations of some companies imply assumptions of zero perpetual growth or even zero terminal value, which the report considers completely unreasonable. This valuation dislocation primarily stems from investor concerns about the macroeconomy, Middle East tensions, and misinterpretation of AI's long-term impact.

Analysis framework

The report employs a bottom-up performance verification combined with a top-down macro scenario analysis approach. First, by aggregating the actual Q1 data of 10 representative companies and comparing them with internal/external expectations, it verifies whether industry sentiment is genuinely recovering. Second, it deconstructs demand-side structures, distinguishing between sectors affected by geopolitical factors (such as luxury goods, aviation) and those with sustained growth (such as financials, defense, aerospace), to judge the sustainability of growth. Finally, by combining valuation models (PE/EV/EBITDA) with market sentiment analysis, it highlights the huge gap between the extremely pessimistic assumptions embedded in current stock prices and fundamental reality, thereby deriving the logic for valuation recovery.

Methodology notes

  • Valuation MethodPE/PEG valuation

    Price-to-Earnings (PE) and Implied Growth Rate Analysis

    By comparing current P/E ratios with historical levels and implied perpetual growth rates, the report points out that current valuations imply unrealistic zero-growth assumptions, thereby determining that the stock is undervalued. This method helps investors identify buying opportunities when market sentiment is overly pessimistic.

  • Industry/Sector Analysis FrameworkSupply-demand framework

    IT Service Demand Structure and AI Supply Shock Analysis

    The report analyzes demand differences across various vertical industries (e.g., financials, defense vs. luxury goods) and assesses the dual impact of AI technology on labor supply (layoff risk) and demand (new project creation), concluding that AI has a net positive effect.

  • Event-driven and Behavioral FinanceExpectations Gap/Expectation Management

    Time Mismatch Between Management Guidance and Market Expectations

    The report notes that management temporarily maintains guidance unchanged due to macro uncertainty, but actual performance has already exceeded expectations. This 'expectation gap' will transform into a guidance upgrade after Q2 data is confirmed, a typical process of expectation management gaming.

Asset mapping & comparison

Structured mapping from thesis to named assets (strengths, weaknesses, peers, risks).

  • Capgemini (CAP.FP)
    Industry leader, Q1 results exceeded expectations, benefiting from AI transformation projects
    Strengths
    Scale advantage, strong AI and technology integration capabilities
    Comparison
    Compared to peers, its order growth has slowed but the base is large, with strong risk resistance
    Risks
    Macroeconomic deterioration leading to large client IT budget cuts
  • Aubay (AUB.FP)
    Strong Q1 growth, exceeding internal expectations, highly attractive valuation
    Strengths
    Excellent performance in the French market, improvement in contract signing indicators
    Weaknesses
    Relatively small scale
    Comparison
    Faster growth than larger peers, with greater elasticity
    Risks
    High dependence on a single market
  • Alten (ATE.FP)
    High net cash reserves, potential beneficiary of buybacks, stable engineering services demand
    Strengths
    Strong balance sheet, net cash at 20% of market cap
    Weaknesses
    Q1 growth relatively subdued
    Comparison
    Compared to Reply, higher potential cash return yield
    Risks
    Demand fluctuations in the automotive industry
  • Sopra Steria (SOP.FP)
    Stable performance, exceeding guidance lower end, benefiting from public sector investment
    Strengths
    Large exposure to public sector and defense, stable demand
    Comparison
    More defensive with high earnings certainty
    Risks
    Government budget tightening

Key data

  • Capgemini Q1 Sales Beat vs. Internal Forecast~2%Exceeding the internal forecast set three months earlier
  • Aubay Q1 Organic Sales Growth10.6%Significantly higher than Q4's 4.1% and the full-year guidance midpoint of 3-5%
  • Alten Net Cash as Percentage of Market Cap20%High cash level may trigger a share buyback plan
  • Sopra Steria Q1 Organic Sales Growth3.2%Better than the full-year guidance range of 1-2%

Impact & implications

The report believes that the current investment opportunity in the European IT services sector lies in the correction of the 'expectation gap'. With the release of Q2 results in July, if demand resilience is confirmed, a guidance upgrade will directly drive stock price revaluation. Additionally, AI moving from concept to implementation will bring long-term structural growth dividends to leading companies with comprehensive capabilities, rather than a short-term cost-cutting story. For investors, this is a window to ignore short-term noise and focus on substantive fundamental improvement.

Risks

  • Continued Middle East blockade leading to further deterioration of the macroeconomic environment
  • Client IT spending delayed or cancelled due to economic uncertainty
  • AI project implementation results falling short of expectations, leading to reduced future investment by clients

What to watch

  • Whether second-quarter results and full-year guidance are upgraded in July
  • Whether major companies announce new share buyback plans
  • Trend in the proportion of AI project revenue in total revenue
  • GDP growth revisions in core markets such as France and Germany
Zhejiang ICP No. 2022035445-5
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