Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 & 33 of SEBI LODR

Audit Opinion:

The Limited Review Report by M/s. Bilimoria Mehta & Co., Chartered Accountants, is clean and unmodified. The auditor stated: "Based on our review... nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Auditor’s Comment:

The auditor included an Emphasis of Matter regarding the revision of comparative figures for the quarters ended June 30, 2025 and March 31, 2026 in the consolidated financial results. These revisions arose from audit adjustments identified during the subsequent annual audit of foreign subsidiaries and were incorporated to ensure comparability. The auditor confirmed this does not affect the overall annual profit/(loss) or closing reserves of the Group for the previous financial year.

Key Financial Highlights [Amount in INR lakhs]:

Standalone Results:

Revenue from Operations: ₹72.17 (Q1 FY26: ₹454.23; Q4 FY26: ₹410.76)

Other Income: ₹89.06 (Q1 FY26: ₹80.40; Q4 FY26: ₹43.40)

Total Income: ₹161.23 (Q1 FY26: ₹534.63; Q4 FY26: ₹454.16)

Total Expenses: ₹484.22 (Q1 FY26: ₹556.19; Q4 FY26: ₹1,470.84)

Profit (Loss) Before Tax: (₹322.99) (Q1 FY26: (₹21.56); Q4 FY26: (₹1,016.68))

Tax Expense: Deferred Tax Asset of ₹27.42

Net Profit: (₹350.41) (Q1 FY26: (₹60.94); Q4 FY26: (₹898.18))

EPS: Basic and Diluted (₹0.05) (Q1 FY26: (₹0.01); Q4 FY26: (₹0.14))

Paid up Equity Share Capital: ₹654.515 lakhs (Face Value Re.1/-)

Consolidated Results:

Revenue from Operations: ₹8,192.00 (Q1 FY26: ₹2,344.47; Q4 FY26: ₹9,753.59)

Other Income: ₹148.43 (Q1 FY26: ₹746.64; Q4 FY26: ₹77.04)

Total Income: ₹8,340.43 (Q1 FY26: ₹3,091.11; Q4 FY26: ₹9,830.62)

Total Expenses: ₹7,557.22 (Q1 FY26: ₹2,077.24; Q4 FY26: ₹10,587.73)

Profit Before Tax: ₹783.21 (Q1 FY26: ₹1,013.87; Q4 FY26: (₹757.11))

Tax Expense: Current Tax ₹242.86; Deferred Tax Asset ₹161.22

Net Profit: ₹379.13 (Q1 FY26: ₹486.01; Q4 FY26: (₹1,243.74))

EPS: Basic ₹0.06; Diluted ₹0.05 (Q1 FY26: Basic ₹0.08; Q4 FY26: Basic (₹0.19))

Paid up Equity Share Capital: ₹654.515 lakhs (Face Value Re.1/-)

Segment-wise Performance:

The Group is primarily engaged in one business segment in accordance with Ind AS 108: Operating Segment. Accordingly, no separate segment information has been provided.

Corporate Actions:

The Board approved the allotment of 2,05,05,909 Equity Shares of Re. 1/- each at an issue price of Rs. 23.40 per share on a preferential basis. The details of the allotments are as follows:

  • August 11, 2026: Allotment of 23,00,000 equity shares to a Promoter category allottee (Shankar Varadharajan) for cash consideration of ₹4,03,65,000.
  • August 12, 2026: Allotment of 66,31,664 equity shares to a Promoter category allottee (FMV Holdings Pte Ltd) for cash consideration of ₹11,63,85,703.
  • August 13, 2026: Allotment of 1,42,78,217 equity shares to persons belonging to Promoter and Non-Promoter Categories (including Roopal Hitesh Kawa) for cash consideration of ₹25,05,82,708.35.

Total funds raised: ₹48,73,33,411.35

No dividend declarations, share splits, bonus issues, or buybacks were announced.

Other Significant Information:

Subsequent Event: The warrant conversions and share allotments described under Corporate Actions.

Entities in Consolidation: The consolidated results include the following subsidiaries and associates:

1. Time Medical International Ventures (India) Private Limited (100% Subsidiary)

2. Time Medical Philippines (75% Subsidiary)

3. Blusim tech Pte Ltd. (Singapore) (20% Associate)

4. The Therapy Platform Pte Ltd (Singapore) (20% Associate)

5. Flynncare HealthCare Innovations Private Limited (100% Subsidiary)

6. Wondertech Medical Solutions Pvt Ltd (51% Subsidiary)

7. Nanyang Biologics (India) Private Limited (51% Subsidiary)

8. Fischer Hospitality Sdn. Bhd. (60% Subsidiary)

9. FMV International Ventures PTE Ltd. (100% Subsidiary)

10. FMV Global Innovations PTE Ltd (100% Subsidiary)

11. FMV Technologies Sdn Bhd (100% Step-down subsidiary)

12. PellucidCare Health Innovations Pte Ltd (100% Step-down subsidiary)

13. PT Fischer Pariko Medical Ventures (70% Step-down subsidiary)

The financial results of certain foreign subsidiaries were reviewed by other auditors: SMPB & Co., GW & Co., and LL Ong & Co. The results of PT Fischer Pariko Medical Ventures were unaudited.