Financial Results Approval

The Board of Directors, based on Audit Committee recommendations, approved:

  • Audited standalone and consolidated financial results for quarter/year ended March 31, 2026
  • Auditor's report on standalone financial results for quarter ended March 31, 2026
  • Auditor's report on consolidated financial results for year ended March 31, 2026

Integrated filing in XBRL format is being done separately as per SEBI circular no SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024.

The auditor's reports on both standalone and consolidated financial results are unmodified as confirmed under Regulation 33 of SEBI LODR Regulations read with SEBI master circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Deferred Agenda Items

  • Appointment of CEO agenda has been deferred by the Board

Corporate Actions

The Company will conduct postal ballot for seeking shareholder approval by way of Special Resolution for Variation in Objects of IPO.

Auditor Appointments

Internal Auditor for FY 2026-27

  • Name: Mr. Siddharth Atulbhai Shah
  • Appointment date: May 28, 2026
  • Term: Financial year 2026-27
  • Profile: Associate member of ICAI with 7 years experience in Assurance, Internal Audit, IFC Forensic & Fraud Risk. Holds certificates in Forensic Accounting & Fraud Detection, Alternative Dispute Resolution, and Concurrent Bank Audit Certification.

Secretarial Auditor for Five Years

  • Name: SPANJ & Associates
  • Appointment: Subject to shareholder approval at ensuing AGM
  • Term: Five consecutive years from 2026-27 to 2030-31
  • Firm details: Unique identification number P2014GJ034800, peer reviewed certificate number: 6467/2025
  • Offices: Ahmedabad and Mumbai
  • Four partners and other professional staff

Meeting Details

The Board meeting commenced at 7:00 p.m. and concluded at 9:00 p.m. on May 28, 2026.

Financial Results - Standalone (Rs. in Lacs)

Quarterly Performance

| Period | Revenue from Operations | Other Income | Total Income | PAT | EPS (Basic) |

| Q4 FY26 | 924.32 | 45.06 | 969.38 | 136.78 | 0.22 |

| Q3 FY25 | 976.45 | 2.73 | 979.18 | 233.26 | 0.41 |

| Q4 FY25 | 801.62 | 4.11 | 805.73 | 126.48 | 0.25 |

Annual Performance

| Period | Revenue from Operations | Other Income | Total Income | PAT | EPS (Basic) |

| FY26 | 4,010.02 | 49.45 | 4,059.47 | 990.14 | 1.59 |

| FY25 | 3,516.70 | 11.41 | 3,528.11 | 910.90 | 1.79 |

Balance Sheet Position (Standalone)

| Particulars | Mar 31, 2026 | Mar 31, 2025 |

| Total Assets | 26,607.67 | 4,907.22 |

| Equity Share Capital | 1,576.86 | 1,136.87 |

| Other Equity | 23,069.00 | 1,404.69 |

| Total Equity | 24,645.86 | 2,541.56 |

| Total Liabilities | 1,961.81 | 2,365.66 |

Cash Flow Statement (Standalone)

  • Net cash from operating activities: (₹745.86) Lacs (FY25: ₹1,535.56 Lacs)
  • Net cash used in investing activities: (₹21,376.31) Lacs (FY25: ₹1,943.28 Lacs)
  • Net cash from financing activities: ₹22,693.92 Lacs (FY25: ₹480.49 Lacs)
  • Net increase in cash: ₹571.75 Lacs (FY25: ₹72.77 Lacs)

Financial Results - Consolidated (Rs. in Lacs)

Quarterly Performance

| Period | Revenue from Operations | Other Income | Total Income | PAT | EPS (Basic) |

| Q4 FY26 | 3,057.85 | 71.32 | 3,129.17 | 482.60 | 0.81 |

| Q3 FY25 | 2,324.59 | 6.32 | 2,330.91 | 370.62 | 0.52 |

| Q4 FY25 | 978.23 | 5.09 | 983.32 | 133.26 | 0.25 |

Annual Performance

| Period | Revenue from Operations | Other Income | Total Income | PAT | EPS (Basic) |

| FY26 | 8,201.34 | 87.26 | 8,288.60 | 1,681.18 | 2.49 |

| FY25 | 4,024.21 | 15.49 | 4,039.70 | 949.94 | 1.85 |

Balance Sheet Position (Consolidated)

| Particulars | Mar 31, 2026 | Mar 31, 2025 |

| Total Assets | 29,764.00 | 5,534.47 |

| Equity Share Capital | 1,576.86 | 1,136.87 |

| Other Equity | 23,674.36 | 1,456.75 |

| Total Equity | 25,251.22 | 2,593.61 |

| Non-controlling interests | 222.33 | 119.02 |

| Total Liabilities | 4,290.45 | 2,821.83 |

Cash Flow Statement (Consolidated)

  • Net cash from operating activities: (₹386.17) Lacs (FY25: ₹1,360.80 Lacs)
  • Net cash used in investing activities: (₹21,385.27) Lacs (FY25: ₹1,814.46 Lacs)
  • Net cash from financing activities: ₹22,840.08 Lacs (FY25: ₹616.21 Lacs)
  • Net increase in cash: ₹1,068.64 Lacs (FY25: ₹162.55 Lacs)

Auditor Reports

Standalone Financials

Y. M. Shah & Co. issued unmodified audit opinion on annual financial results and limited review report on quarterly results. The audit was conducted in accordance with Standards on Auditing.

Consolidated Financials

Y. M. Shah & Co. issued unmodified audit opinion on annual consolidated financial results, relying on reports of other auditors for subsidiaries. The consolidated group includes 8 entities with total assets of ₹5,877.57 Lacs (before consolidation) and total revenues of ₹4,191.33 Lacs (before consolidation).

Notes to Financial Results

  • Prepared in accordance with Indian Accounting Standard (Ind AS) 34
  • Single primary business segment (healthcare)
  • EPS computed as per IND AS 33
  • Q4 FY26 results are balancing figures between audited full year and published YTD figures
  • Previous periods figures regrouped/rearranged where necessary

#Tags: #GujaratKidney #Q4Results #FY26Results #SEBIDisclosure #FinancialResults