Looks Health Services Limited held a meeting of its Board of Directors on November 05, 2026, which commenced at 4:00 p.m. and concluded at 5:20 p.m. The Board approved and adopted the standalone Unaudited Financial Results of the Company for the quarter and half year ended 30th September 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹12.50 lakh
  • Total Income: ₹12.50 lakh
  • Total Expenditure: ₹11.15 lakh
  • Profit before tax: ₹1.35 lakh
  • Tax Expense: ₹1.04 lakh (Current Tax), (₹0.69) lakh (Deferred Tax)
  • Net Profit after Tax: ₹0.99 lakh
  • Earnings per share (Basic and Diluted): ₹0.01

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹24.80 lakh
  • Total Income: ₹24.80 lakh
  • Total Expenditure: ₹23.16 lakh
  • Profit before tax: ₹1.64 lakh
  • Tax Expense: ₹1.72 lakh (Current Tax), (₹1.31) lakh (Deferred Tax)
  • Net Profit after Tax: ₹1.22 lakh
  • Earnings per share (Basic and Diluted): ₹0.01

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹7.10 lakh
  • Total Income: ₹7.10 lakh
  • Total Expenditure: ₹6.28 lakh
  • Profit before tax: ₹0.82 lakh
  • Tax Expense: ₹0.82 lakh (Current Tax), (₹0.62) lakh (Deferred Tax)
  • Net Profit after Tax: ₹0.62 lakh
  • Earnings per share (Basic and Diluted): ₹0.01

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹1,646.55 lakh
  • Non-current Assets: ₹1,475.65 lakh (including Property plant and equipment ₹1,458.05 lakh)
  • Current Assets: ₹170.90 lakh (including Cash and cash equivalents ₹150.99 lakh)
  • Total Equity: ₹1,486.10 lakh (Equity share capital ₹1,050.00 lakh, Other equity ₹436.10 lakh)
  • Total Liabilities: ₹160.44 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash flow from operating activities: ₹25.72 lakh
  • Net Cash flow from investing activities: ₹5.90 lakh
  • Net Cash flow from financing activities: ₹0.00
  • Net increase in cash and cash equivalents: ₹31.61 lakh
  • Cash and cash equivalent at beginning of year: ₹119.38 lakh
  • Total Cash and cash equivalent at end of year: ₹150.99 lakh

Additional Information

  • Paid up Equity Share Capital: ₹1,050.00 lakh (Face Value: ₹10 per share)
  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors
  • The Statutory Auditors, SGAG & CO., have issued a Limited Review Report on the unaudited financial results
  • The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI
  • The auditors found no material misstatements in the financial results prepared under Ind AS 34

Notes

  • The figures for the previous periods have been regrouped/reclassified where necessary to conform to current period classification
  • The financial results will be made available on the company's website