Date: June 25, 2026

Overview

This document is a corrigendum issued by Gaudium IVF and Women Health Limited to the BSE Limited and National Stock Exchange of India Limited. It rectifies inadvertent regrouping and typographical errors identified in the comparative figures for the previous financial year (ended March 31, 2025) that were presented alongside the audited consolidated financial results for the quarter and year ended March 31, 2026, which were originally filed on May 28, 2026.

Nature of Corrections

The corrections are strictly related to the consolidated financials for the prior period (FY2025) and are described as regrouping and clerical in nature. The company clarifies that:

(1) The standalone financial results were reported correctly.

(2) The overall figures for the current period (March 31, 2026) remain unchanged in both standalone and consolidated results.

(3) The aggregate figures for Current Assets and Current Liabilities as of March 31, 2025, remain unchanged.

(4) There is no change to the Standalone or Consolidated Statement of Cash Flows.

Detailed Corrections Made

A. Consolidated Balance Sheet — Current Assets (As at March 31, 2025)

  • Other Financial Assets: Corrected to ₹470.50 Lakhs from ₹257.08 Lakhs.
  • Other Current Assets: Corrected to ₹178.89 Lakhs from ₹392.31 Lakhs.
  • Total Current Assets: Remains unchanged at ₹5380.56 Lakhs.

B. Consolidated Balance Sheet — Current Liabilities (As at March 31, 2025)

  • Total Outstanding dues other than micro and small enterprises: Corrected to ₹1408.43 Lakhs from ₹1383.02 Lakhs.
  • Other Financial Liabilities: Corrected to ₹63.43 Lakhs from ₹2.24 Lakhs.
  • Other Current Liabilities: Corrected to ₹20.41 Lakhs from ₹97.42 Lakhs.
  • Provisions: Corrected to ₹5.55 Lakhs from ₹15.15 Lakhs.
  • Total Current Liabilities: Remains unchanged at ₹3801.08 Lakhs.

C. Consolidated Statement of Profit and Loss (For the year ended March 31, 2025)

  • Current Tax: Corrected to ₹613.27 Lakhs from ₹608.76 Lakhs.
  • Deferred Tax: Corrected to ₹11.61 Lakhs from ₹16.24 Lakhs.
  • Total Tax Expense: Corrected to ₹624.88 Lakhs from ₹625.00 Lakhs.
  • Profit for the year from continuing operations: Corrected to ₹1917.86 Lakhs from ₹1917.73 Lakhs.
  • Total Comprehensive income for the year: Corrected to ₹1931.13 Lakhs from ₹1931.00 Lakhs.
  • Profit After Tax (PAT): Corrected to ₹1913.13 Lakhs from the erroneously stated ₹1913.00 Lakhs (a minor under-reporting of ₹0.13 Lakhs). The document notes this correct figure was already reported in the Q3 FY2026 results.

Auditor Confirmation

The company received a confirmation letter dated June 25, 2026, from its statutory auditors, M/s. S K G N & Associates LLP, stating that the rectifications are limited to comparative figures and do not necessitate any modification, revision, or re-issuance of their original Independent Auditor's Report dated May 28, 2026. That report therefore remains valid and unchanged.

Board Approval & Website Update

The rectification was approved by the Board of Directors at its meeting held on June 25, 2026, based on the recommendation of the Audit Committee. The company is simultaneously updating the financial results on its website, accessible via the QR code published in the Regulation 47 newspaper advertisement on May 29, 2026, to reflect the corrected figures.

Financial Results Highlights (Standalone & Consolidated for FY2026)

The document includes the full audited financial results for FY2026, which are unaffected by the corrigendum.

Standalone Highlights (Year ended March 31, 2026):

  • Revenue from Operations: ₹7,157.85 Lakhs
  • Total Income: ₹7,207.66 Lakhs
  • Profit Before Tax: ₹2,926.55 Lakhs
  • Total Tax Expense: ₹697.78 Lakhs
  • Profit for the year: ₹2,228.77 Lakhs
  • Total Comprehensive Income: ₹2,236.34 Lakhs
  • Basic and Diluted EPS: ₹3.59

Consolidated Highlights (Year ended March 31, 2026):

  • Revenue from Operations: ₹10,435.70 Lakhs
  • Total Income: ₹10,488.82 Lakhs
  • Profit Before Tax: ₹3,219.56 Lakhs
  • Total Tax Expense: ₹770.72 Lakhs
  • Profit for the year: ₹2,448.85 Lakhs
  • Total Comprehensive Income: ₹2,453.67 Lakhs
  • Basic and Diluted EPS: ₹3.92

IPO Proceeds Utilization

The document details the utilization of proceeds from the company's Initial Public Offer (IPO) completed during the year, where 20,886,200 equity shares of ₹5 each were issued at ₹79 per share. The fresh issue amounted to ₹9000.08 Lakhs.

As of March 31, 2026:

  • Funding for new IVF centers: ₹0.00 utilized of ₹5000.00 Lakhs allocated.
  • Repayment of loans: ₹0.00 utilized of ₹2000.00 Lakhs allocated.
  • General Corporate Purposes: ₹96.99 utilized of ₹1228.19 Lakhs allocated.
  • Fresh issue expenses: ₹771.89 utilized of ₹771.89 Lakhs allocated.
  • Total utilized: ₹868.88 Lakhs. Total unutilized: ₹8131.20 Lakhs.

Declaration

A separate declaration confirms that the statutory auditors issued an audit report with an unmodified opinion on both the standalone and consolidated financial results for the quarter and year ended March 31, 2026.