Asarfi Hospital Limited

Board Meeting Details

The Board of Directors meeting was held on 13 November 2026, commencing at 04:00 PM and concluding at 05:30 PM. The Board considered and approved the unaudited financial results.

Financial Results - Standalone (₹ in Lakhs)

Quarter Ended 30 September 2026:

  • Revenue from Operations: ₹5,286.83
  • Other Income: ₹70.90
  • Total Income: ₹5,357.72
  • Profit Before Tax: ₹828.71
  • Current Tax: ₹226.98
  • Deferred Tax: (₹12.28)
  • Profit After Tax: ₹614.01
  • Basic EPS: ₹3.12
  • Diluted EPS: ₹3.12

Half Year Ended 30 September 2026:

  • Revenue from Operations: ₹10,021.30
  • Other Income: ₹130.15
  • Total Income: ₹10,151.45
  • Profit Before Tax: ₹1,399.45
  • Current Tax: ₹382.92
  • Deferred Tax: (₹24.51)
  • Prior Period Taxes: ₹0.19
  • Profit After Tax: ₹1,040.85
  • Basic EPS: ₹5.29
  • Diluted EPS: ₹5.29

Financial Results - Consolidated (₹ in Lakhs)

Quarter Ended 30 September 2026 (including subsidiary Asarfi Educational Foundation):

  • Revenue from Operations: ₹5,303.81
  • Other Income: ₹68.20
  • Total Income: ₹5,372.01
  • Profit Before Tax: ₹823.95
  • Current Tax: ₹226.98
  • Deferred Tax: (₹12.28)
  • Profit After Tax: ₹609.25
  • Basic EPS: ₹3.10
  • Diluted EPS: ₹3.10

Half Year Ended 30 September 2026:

  • Revenue from Operations: ₹10,057.22
  • Other Income: ₹124.79
  • Total Income: ₹10,182.01
  • Profit Before Tax: ₹1,394.57
  • Current Tax: ₹382.92
  • Deferred Tax: (₹24.51)
  • Prior Period Taxes: ₹0.19
  • Profit After Tax: ₹1,035.98
  • Basic EPS: ₹5.26
  • Diluted EPS: ₹5.26

Balance Sheet Position - Standalone (₹ in Lakhs)

As at 30 September 2026:

  • Total Equity: ₹10,892.24 (Share Capital: ₹1,967.73; Reserves: ₹8,924.51)
  • Non-current Liabilities: ₹4,475.68
  • Current Liabilities: ₹5,862.29
  • Total Assets: ₹21,230.21
  • Non-current Assets: ₹12,750.53
  • Current Assets: ₹8,479.68
  • Cash & Cash Equivalents: ₹577.79

Cash Flow Statement - Standalone (H1 FY27, ₹ in Lakhs)

  • Net Cash from Operating Activities: ₹735.22
  • Net Cash used in Investing Activities: (₹389.90)
  • Net Cash used in Financing Activities: (₹436.12)
  • Net Decrease in Cash: (₹48.86)
  • Closing Cash Balance: ₹519.25

Auditor Review

M/S R. K. THAKKAR & CO., Chartered Accountants (FRN: 002690C) issued limited review reports for both standalone and consolidated financial results. Partner Himanshu Kumar Dokania (Membership No. 415931) signed the reports dated 13 November 2026. The auditors confirmed nothing came to their attention suggesting material misstatement.

Key Disclosures

1. The company has only one reportable segment - Hospital, as per Accounting Standard 17

2. The company is exempt from adopting IND AS as it is listed on SME exchange

3. EPS calculations are based on weighted average share capital and are not annualized

4. Previous periods' figures have been regrouped/rearranged where necessary

5. Quarterly figures represent balancing figures between half-year and first quarter results