Financial Performance Highlights (H1 FY27 vs H1 FY26)

Income Statement:

  • Net Income from Operations: ₹14.81 lakh (42% increase from ₹10.44 lakh in H1 FY26)
  • Other Income: ₹1.14 lakh (271% increase from ₹0.31 lakh in H1 FY26)
  • Total Income: ₹15.95 lakh (48% increase from ₹10.75 lakh in H1 FY26)
  • Total Expenses: ₹13.62 lakh (31% increase from ₹10.42 lakh in H1 FY26)
  • Profit before Exceptional Items & Tax: ₹2.34 lakh (611% increase from ₹0.33 lakh in H1 FY26)
  • Exceptional Items: ₹(0.62) lakh (compared to ₹(0.60) lakh in H1 FY26)
  • Profit before Tax: ₹2.95 lakh (220% increase from ₹0.92 lakh in H1 FY26)
  • Tax Expenses (MAT): ₹0.46 lakh
  • Profit after Tax: ₹2.49 lakh (219% increase from ₹0.78 lakh in H1 FY26)

Per Share Data:

  • Basic EPS: ₹1.07 (compared to ₹0.33 in H1 FY26)
  • Diluted EPS: ₹1.07 (compared to ₹0.33 in H1 FY26)
  • Paid-up Equity Share Capital: ₹23.40 lakh (face value ₹10 each)

Balance Sheet Position (as of September 30, 2026)

Equity & Liabilities:

  • Shareholder's Funds: ₹105.76 lakh (increase from ₹103.27 lakh as of March 2026)
  • Share Capital: ₹23.40 lakh (unchanged)
  • Reserves and Surplus: ₹82.36 lakh (increase from ₹79.87 lakh)
  • Non-Current Liabilities: ₹16.25 lakh (significant increase from ₹6.53 lakh)
  • Long-term Borrowings: ₹15.43 lakh (increase from ₹5.68 lakh)
  • Current Liabilities: ₹4.68 lakh (decrease from ₹6.05 lakh)

Assets:

  • Non-Current Assets: ₹108.10 lakh (increase from ₹98.92 lakh)
  • Fixed Assets: ₹41.69 lakh
  • Other non-current assets: ₹66.41 lakh (increase from ₹57.40 lakh)
  • Current Assets: ₹18.59 lakh (increase from ₹16.92 lakh)
  • Inventories: ₹0.51 lakh
  • Trade Receivables: ₹9.92 lakh (increase from ₹6.97 lakh)
  • Cash & Cash Equivalents: ₹1.94 lakh (decrease from ₹4.32 lakh)

Cash Flow Statement (H1 FY27)

Operating Activities:

  • Net cash used in operating activities: ₹(8.61) lakh
  • Primary outflows due to working capital changes, particularly increase in trade receivables (₹2.95 lakh) and other non-current assets (₹9.01 lakh)

Investing Activities:

  • Net cash used in investing activities: ₹(1.67) lakh
  • Purchase of tangible assets: ₹(1.67) lakh

Financing Activities:

  • Net cash from financing activities: ₹7.89 lakh
  • Proceeds from borrowings: ₹9.75 lakh
  • Repayment of borrowings: ₹(2.13) lakh
  • Interest paid: ₹(0.74) lakh

Additional Information

  • The financial results were subject to a limited review by Parimal S Shah & Co., Chartered Accountants
  • The company does not have more than one reportable segment as per AS-17 (Segment Reporting)
  • Figures for previous periods have been regrouped/rearranged for comparability
  • The results are available on the company's website (www.aashkahospitals.in) and BSE Limited's SME Platform (www.bseindia.com)