Financial Analyst Summary: Regulatory Response from Gujarat Kidney and Superspeciality Limited
Summary of Company’s Response
Gujarat Kidney and Superspeciality Limited provided a formal response to the National Stock Exchange of India Limited (NSE) regarding a deficiency observation on its financial results submission.
Date of Communication and Nature of Query
- Date of Company's Response: 26/06/2026
- Date of NSE's Query: 25/06/2026
- Nature of Query: The NSE sought clarification regarding a deficiency observation on the Financial Results submitted on 28-May-2026. The specific observation was that the date mentioned for the signing of the Standalone Financial Statements (SFS) was incorrect and not in conformity with the format prescribed under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Company’s Clarification on the Issue
- Nature of Error: The company clarified that the incorrect date was purely a typographical/clerical error. The actual date of signing by the authorised signatories was 28-May-2025, not the date that was incorrectly reported.
- Trading Volume: The document does not mention any issues, discrepancies, or clarifications related to trading volume or stock price movement.
Reference to Regulatory Compliance
- The response explicitly references compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- The company assures the Exchange of its continued compliance with the applicable SEBI LODR Regulations.
Details of Financial Results Clarification
The clarification solely pertains to a signing date error and confirms it has no bearing on the financial figures, disclosures, or substance of the financial results. The submitted financial results for the period ended 31 March 2026 are as follows:
Standalone Balance Sheet (Rs. in Lacs)
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
| Total Assets | 26,607.67 | 4,907.22 |
| Total Equity | 24,645.86 | 2,541.56 |
| Total Liabilities | 1,961.81 | 2,365.66 |
Standalone Financial Result (Rs. in Lacs)
| Particulars | For Year ended 31 March 2026 | For Year ended 31 March 2025 |
| Profit for the year | 990.14 | 910.90 |
Standalone Cash Flow Statement (Rs. in Lacs)
| Particulars | For Year ended 31 March 2026 | For Year ended 31 March 2025 |
| Net cash generated by operating activities | (745.86) | 1,535.56 |
| Net cash used in investing activities | (21,376.31) | (1,943.28) |
| Net cash from financing activities | 22,693.92 | 480.49 |
| Net increase in cash and cash equivalents | 571.75 | 72.77 |
Key Financial Highlights:
- A significant increase in Investments to Rs 10,857.85 lacs from Rs 151.45 lacs YoY.
- Cash and cash equivalents stood at Rs 741.56 lacs (Mar-2026) vs Rs 169.80 lacs (Mar-2025).
- Bank balances increased substantially to Rs 4,172.07 lacs from Rs 21.01 lacs.
- Major financing activity from Issue of Equity Shares amounting to Rs 25,079.56 lacs.
- The results were reviewed by the Audit Committee and approved by the Board on 28.05.2026.
- The statutory auditor, M/s Y M Shah & Co., issued an unmodified limited review report.
- The financials are prepared in accordance with Ind AS 34 and Regulation 33 of SEBI LODR.
Corrective Action and Undertaking
- Corrective Action: The company undertook to publish the corrected Standalone Financial Statements with the accurate signing date (28-May-2025) on its website (www.gujaratsuperspecialityhospital.com) at the earliest.
- Undertaking: The company confirmed the error was inadvertent and stated that appropriate internal checks would be implemented to avoid such errors in future submissions.
Topic Tags: Regulatory Response, Financial Results Clarification, Compliance, SEBI LODR