Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results under Regulation 30 & 33 of SEBI LODR

Date of Board Meeting / Approval: November 14, 2026 (Meeting time: 6:00 PM to 10:10 PM IST)

Audit Opinion: Unqualified - Limited Review Report states no material misstatement observed

Auditor's Comment: Emphasis of Matter regarding revision of comparative figures for Q2 and H1 FY25 for certain foreign subsidiaries due to subsequent audit adjustments

Key Financial Highlights [Amount in ₹ lakhs]

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹27.62 (vs ₹742.69 in Q2 FY25, -96.3% YoY)
  • Other Income: ₹3,037.72 (vs ₹143.46 in Q2 FY25)
  • Total Income: ₹3,065.34 (vs ₹886.15 in Q2 FY25)
  • Net Profit: ₹2,057.72 (vs ₹83.77 in Q2 FY25)
  • EPS: ₹0.31 (vs ₹0.13 in Q2 FY25)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹99.79 (vs ₹1,196.92 in H1 FY25, -91.7% YoY)
  • Other Income: ₹3,126.78 (vs ₹223.86 in H1 FY25)
  • Total Income: ₹3,226.57 (vs ₹1,420.78 in H1 FY25)
  • Net Profit: ₹1,707.32 (vs ₹22.83 in H1 FY25)
  • EPS: ₹0.26 (vs ₹0.04 in H1 FY25)

Standalone Balance Sheet (September 30, 2026):

  • Total Assets: ₹52,462.69 lakhs (vs ₹38,865.14 lakhs as of March 31, 2026)
  • Equity Share Capital: ₹6,986.85 lakhs
  • Other Equity: ₹36,276.90 lakhs
  • Cash and Cash Equivalents: ₹2,651.78 lakhs
  • Total Debt (Borrowings): ₹3,534.03 lakhs (Current ₹1,089.03 + Non-current ₹2,445.00)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹10,743.65 (vs ₹8,629.52 in Q2 FY25, +24.5% YoY)
  • Other Income: ₹458.17 (vs ₹248.14 in Q2 FY25)
  • Total Income: ₹11,201.82 (vs ₹8,877.65 in Q2 FY25)
  • Net Profit: ₹80.45 (vs ₹1,384.57 in Q2 FY25, -94.2% YoY)
  • EPS: ₹0.01 (vs ₹2.15 in Q2 FY25)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,935.64 (vs ₹10,984.53 in H1 FY25, +72.4% YoY)
  • Other Income: ₹606.60 (vs ₹994.78 in H1 FY25)
  • Total Income: ₹19,542.24 (vs ₹11,979.31 in H1 FY25)
  • Net Profit: ₹459.59 (vs ₹1,893.95 in H1 FY25, -75.7% YoY)
  • EPS: ₹0.07 (vs ₹2.92 in H1 FY25)

Consolidated Balance Sheet (September 30, 2026):

  • Total Assets: ₹75,015.20 lakhs (vs ₹67,101.05 lakhs as of March 31, 2026)
  • Equity Share Capital: ₹6,986.86 lakhs
  • Other Equity: ₹39,512.49 lakhs
  • Cash and Cash Equivalents: ₹7,351.61 lakhs
  • Total Debt (Borrowings): ₹5,225.37 lakhs (Current ₹3,684.16 + Non-current ₹1,541.21)

Segment-wise Performance:

Not Specified - Company operates primarily in one business segment (Medical/Healthcare)

Corporate Actions:

Equity Share Allotment via Warrant Conversions (August 2026):

  • August 11, 2026: 23,00,000 equity shares at ₹23.40 per share (₹4,03,65,000 received)
  • August 12, 2026: 66,31,664 equity shares at ₹23.40 per share (₹11,63,85,703 received)
  • August 13, 2026: 1,42,78,217 equity shares at ₹23.40 per share (₹25,05,82,708.35 received)
  • August 14, 2026: 2,05,05,909 equity shares at ₹23.40 per share (₹35,98,78,702.95 received)
  • August 17, 2026: 4,54,210 equity shares at ₹23.40 per share (₹79,71,385.50 received)
  • Total proceeds: ₹7,751.84 lakhs

Stock Split:

Effective from September 12, 2025, equity shares of ₹10 each were sub-divided into 10 equity shares of ₹1 each

Other Significant Information:

Subsidiaries and Associates Included in Consolidation:

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

2. Time Medical Philippines (75%)

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

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

5. Flynncare HealthCare Innovations Private Limited (100%)

6. Wondertech Medical Solutions Pvt Ltd (51%)

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

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

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

10. FMV Global Innovations PTE Ltd (100%)

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

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

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

Cash Flow Highlights (Standalone H1 FY27):

  • Net Cash Used in Operating Activities: ₹(3,344.51) lakhs
  • Net Cash Used in Investing Activities: ₹(2,410.31) lakhs
  • Net Cash from Financing Activities: ₹8,292.75 lakhs
  • Net Increase in Cash: ₹2,537.93 lakhs

Notes to Accounts:

  • Comparative figures for Q2 and H1 FY25 revised due to audit adjustments in foreign subsidiaries
  • Revision impact: Q2 FY25 Net Profit decreased by ₹5.01 lakhs, H1 FY25 Net Profit decreased by ₹18.55 lakhs