** Shares of Australia's SGH SGH.AX fall as much as 1.28% to A$50.18
** Analysts at Bell Potter see the diversified conglomerate's EBIT growth moderating in FY26, and lowers revenue expectations over FY25-27 across co's industrial services units - WesTrac, Boral and Coates
** View informed by continued price pressure faced by co's equipment management solutions unit Westrac in H1 FY26, moderating construction activity and material price growth
** Bell Potter lowers EPS forecast for FY25, FY 26, FY27 by 2%, 2% and 1%, respectively
** Analysts maintain "hold" rating on the stock, keeping price target unchanged at A$54/shr
** Stock currently down 0.4%, bringing YTD gains to 10.2%
(Reporting by Shruti Agarwal in Bengaluru)
((Shruti.Agarwal@thomsonreuters.com))