Board Approval and Auditor Details
The results were approved by the Board of Directors at their meeting held on May 30, 2026, at the company's registered office in Mumbai. The statutory auditors, Maheshwari and Co, Chartered Accountants, issued audit reports with unmodified opinions on both standalone and consolidated financial results.
Consolidated Financial Performance (FY2026)
Income Statement Highlights:
- Revenue from operations (net): ₹1,078.69 lakhs (FY2025: ₹1,289.71 lakhs)
- Other income: ₹39.30 lakhs (FY2025: ₹40.43 lakhs)
- Total Income: ₹1,117.99 lakhs (FY2025: ₹1,330.14 lakhs)
- Total Expenses: ₹953.37 lakhs (FY2025: ₹1,011.00 lakhs)
- Profit Before Tax: ₹164.62 lakhs (FY2025: ₹319.14 lakhs)
- Tax Expense: ₹46.51 lakhs (Current: ₹43.19 lakhs, Deferred: ₹3.32 lakhs)
- Profit for the year: ₹118.11 lakhs (FY2025: ₹223.05 lakhs)
- Other Comprehensive Income: ₹1.01 lakhs
- Total Comprehensive Income: ₹119.12 lakhs
- Basic and Diluted EPS: ₹0.61 (FY2025: ₹1.15)
Balance Sheet Position (as of March 31, 2026):
- Total Assets: ₹3,005.02 lakhs
- Equity Share Capital: ₹1,015.68 lakhs
- Reserves and Surplus: ₹1,699.16 lakhs
- Total Equity: ₹2,764.28 lakhs
- Total Liabilities: ₹240.74 lakhs
Cash Flow Statement:
- Cash from Operating Activities: ₹171.58 lakhs
- Cash from Investing Activities: (₹28.34) lakhs
- Cash from Financing Activities: (₹123.80) lakhs
- Net Increase in Cash: ₹19.44 lakhs
- Cash and Equivalents at year-end: ₹195.00 lakhs
Standalone Financial Performance (FY2026)
Income Statement Highlights:
- Revenue from operations (net): ₹717.72 lakhs (FY2025: ₹879.31 lakhs)
- Other income: ₹37.42 lakhs (FY2025: ₹35.73 lakhs)
- Total Income: ₹755.14 lakhs (FY2025: ₹915.04 lakhs)
- Total Expenses: ₹576.58 lakhs (FY2025: ₹548.65 lakhs)
- Profit Before Tax: ₹178.56 lakhs (FY2025: ₹366.39 lakhs)
- Tax Expense: ₹40.58 lakhs (Current: ₹43.19 lakhs, Deferred: (₹2.61) lakhs)
- Profit for the year: ₹137.98 lakhs (FY2025: ₹262.15 lakhs)
- Other Comprehensive Income: ₹0.73 lakhs
- Total Comprehensive Income: ₹138.71 lakhs
- Basic and Diluted EPS: ₹0.68 (FY2025: ₹1.29)
Balance Sheet Position (as of March 31, 2026):
- Total Assets: ₹2,921.68 lakhs
- Equity Share Capital: ₹1,015.68 lakhs
- Reserves and Surplus: ₹1,663.87 lakhs
- Total Equity: ₹2,679.55 lakhs
- Total Liabilities: ₹242.13 lakhs
Key Notes to Financial Statements
1. Subsidiary Inclusion: The consolidated financial results include the financial results of subsidiary company Tejvedaant Healthcare Private Limited.
2. Quarterly Figures: The figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between audited full-year figures and unaudited published figures up to nine months of the relevant financial year.
3. Segment Reporting: The company operates primarily in a single business segment - "Medical and Healthcare Services" - primarily in India.
4. Labour Code Impact: The Government of India consolidated 29 labour legislations into four Labour Codes effective from November 21, 2025. The group remeasured gratuity liability as at December 31, 2025 and March 31, 2026, resulting in a reversal of gratuity liability recognized as Other Income. No material additional liability for compensated absences and provident fund was identified. The government is still notifying relevant rules, and any consequential impact will be evaluated when rules are notified.
5. Comparative Figures: Previous year/period figures have been regrouped for comparability where applicable, with no material adjustments.