Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI Listing Regulations

Date of Board Meeting / Approval: August 13, 2026

Audit Opinion: Unmodified conclusion on limited review

Auditor's Comment: No material misstatement found in the financial results

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

Revenue from Operations: ₹1,367.73 (Q1 FY27) vs ₹1,227.32 (Q1 FY26) - 11.4% YoY increase

Total Income: ₹1,480.09 (Q1 FY27) vs ₹1,227.32 (Q1 FY26)

Net Profit: ₹166.35 (Q1 FY27) vs ₹235.08 (Q1 FY26) - 29.2% YoY decrease

EPS: ₹0.23 (Basic and Diluted, not annualized)

Other Equity: ₹11,287.14 (as disclosed for year ended March 31, 2026)

Consolidated Results:

Revenue from Operations: ₹1,937.66 (Q1 FY27) vs ₹1,775.59 (Q1 FY26) - 9.1% YoY increase

Total Income: ₹2,050.02 (Q1 FY27) vs ₹1,775.59 (Q1 FY26)

Net Profit: ₹177.59 (Q1 FY27) vs ₹307.62 (Q1 FY26) - 42.3% YoY decrease

EPS: ₹0.25 (Basic and Diluted, not annualized)

Other Equity: ₹11,590.87 (as disclosed for year ended March 31, 2026)

Segment-wise Performance:

The Company operates in one reportable business segment: "Health Care Business" as per Ind AS 108

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital structure changes announced

Other Significant Information:

IPO Details: Company completed IPO of 2,08,86,200 equity shares of face value ₹5 each at issue price of ₹79 per share (including share premium of ₹74 per share). Listed on NSE and BSE on February 27, 2026

IPO Proceeds Breakdown:

  • Funding capital expenditure towards new IVF centers: ₹102.95 lakhs utilized (₹5,000.00 lakhs earmarked)
  • Repayment of outstanding loans: ₹1,807.37 lakhs utilized (₹2,000.00 lakhs earmarked)
  • General Corporate Purposes: ₹721.02 lakhs utilized (₹1,228.19 lakhs earmarked)
  • Fresh issue related expenses: ₹771.89 lakhs utilized (₹771.89 lakhs earmarked)

Major Expenditure Items (>10% of total expenditure):

  • Sales and marketing expenses: ₹382.96 lakhs (Standalone), ₹404.33 lakhs (Consolidated)
  • Rent: ₹63.12 lakhs (Standalone), ₹72.12 lakhs (Consolidated)
  • Legal and professional fees: ₹146.36 lakhs (Standalone), ₹146.95 lakhs (Consolidated)

Other Income: Includes interest on fixed deposit of ₹102.24 lakhs for quarter ended June 30, 2026

Entities in Consolidation:

  • Holding Company: Gaudium IVF and Women Health Limited
  • Subsidiaries: Gaudium International Private Limited, EKK Global Private Limited (till August 05, 2025)