Date: 05th August 2026

BRSR Report Overview

The BRSR forms part of the Integrated Annual Report for FY 2025-26, submitted to Stock Exchanges vide letter dated August 5, 2026. The 24th Annual Report is being uploaded on the company website at https://www.kimshospitals.com/investors/Disclosures under Regulation 46 of SEBI (LODR) Regulations, 2015.

Principle-wise Summary

Principle 1: Ethical Governance and Transparency

KIMS Hospitals upholds the highest standards of integrity through a governance framework founded on ethical conduct, transparency and accountability. Robust compliance mechanisms, effective risk oversight and responsible decision-making reinforce stakeholder confidence.

Principle 2: Sustainability in Product and Service Delivery

Quality healthcare is strengthened through responsible procurement, clinical excellence and efficient resource management across the healthcare value chain. Sustainable operational practices support safe, accessible and reliable healthcare services.

Principle 3: Employee Well-being

A safe, inclusive and enabling workplace remains central to organisational growth. Continued focus on employee well-being, capability development, occupational health and diversity supports a resilient workforce.

Principle 4: Stakeholder Inclusiveness

Meaningful engagement with patients, employees, suppliers, investors, regulators and communities enables responsive decision-making and strengthens long-term relationships.

Principle 5: Human Rights

Respect for human rights is embedded across business operations through equitable employment practices, non-discrimination, equal opportunity and accessible grievance redressal mechanisms.

Principle 6: Environmental Responsibility

Environmental responsibility is integrated into hospital operations through efficient management of energy, water and biomedical waste, alongside compliance with environmental regulations.

Principle 7: Responsible Public Policy Advocacy

Engagement with industry bodies and regulatory authorities is undertaken transparently and responsibly, supporting healthcare sector advancement while maintaining governance standards.

Principle 8: Inclusive Growth and Community Development

Healthcare accessibility and community well-being remain integral to the organisation's social responsibility agenda through preventive healthcare and community development programmes.

Principle 9: Customer and Patient Centricity

Patient trust is strengthened through quality clinical outcomes, ethical healthcare practices, patient safety and continuous enhancement of care experience.

Operational Details

Products/Services

  • Main Activity: Comprehensive healthcare services across 40 specialties including cardiac sciences, oncology, neurosciences, gastric sciences, orthopedics, organ transplantation, renal sciences, and mother & child care
  • NIC Code: 86100
  • % of total turnover: 96.78%

Operations

  • Number of Hospitals: 6 (National), 0 (International)
  • Number of Offices: 0
  • Markets Served: 3 States nationally, 0 countries internationally
  • Export Contribution: 1.67% of total turnover
  • Customer Types: Self-paying patients, beneficiaries of government-sponsored health schemes (CGHS, ECHS, other central and state healthcare programs)

Employee Statistics

Total Workforce (as at end of FY 2025-26)

Permanent Employees: 6,155

  • Male: 2,801 (45.5%)
  • Female: 3,354 (54.5%)

Other than Permanent Employees: 0

Permanent Workers: 0

Other than Permanent Workers: 1,592

  • Male: 798 (50.1%)
  • Female: 794 (49.9%)

Differently Abled Employees and Workers

Permanent Employees: 21

  • Male: 15 (71.4%)
  • Female: 6 (28.6%)

Other Categories: 0

Gender Representation

Board of Directors: 9 total, 2 women (22.2%)

Key Management Personnel: 2 total, 1 woman (50%)

Employee Turnover Rate (Permanent Employees)

  • FY 2025-26: Male 27.0%, Female 41.7%, Total 34.3%
  • FY 2024-25: Male 30.4%, Female 47.0%, Total 38.7%
  • FY 2023-24: Male 48.1%, Female 51.9%, Total 50.0%

Subsidiary and Associate Companies

| Company Name | Type | % Shares Held | Participates in BR Initiatives |

| Arunodaya Hospitals Private Limited | Subsidiary | 65.95% | No |

| KIMS Hospital Enterprises Private Limited | Subsidiary | 90.97% | No |

| Iconkrishi Institute of Medical Sciences Private Limited | Subsidiary | 51.00% | No |

| Saveera Institute of Medical Sciences Private Limited | Subsidiary | 74.57% | No |

| KIMS Hospital Kurnool Private Limited | Subsidiary | 55.00% | No |

| Sarvejana Healthcare Private Limited | Subsidiary | 76.24% | No |

| SPANV Medisearch Lifesciences Private Limited | Subsidiary | 69.30% | No |

| KIMS Hospitals Private Limited | Subsidiary | 100.00% | No |

| KIMS Swastha Private Limited | Subsidiary | 100.00% | No |

| KIMS Hospital Bengaluru Private Limited | Subsidiary | 79.94% | No |

| Chalasani Hospitals Private Limited | Subsidiary | 100.00% | No |

| Meda Institute of Podiatry Private Limited | Subsidiary | 51.00% | No |

| KIMS Manavata Hospitals Private Limited | Subsidiary | 51.00% | No |

| Kondapur Healthcare Limited | Associate | 40.51% | No |

CSR Details

  • CSR Applicable: Yes (as per section 135 of Companies Act, 2013)
  • Turnover: ₹17,013.77 Million
  • Net Worth: ₹24,283.69 Million

Grievance Redressal

| Stakeholder Group | Complaints FY 2025-26 | Pending Resolution | Complaints FY 2024-25 | Pending Resolution |

| Communities | - | - | - | - |

| Investors | NIL | - | NIL | - |

| Shareholders | 1 | 0 | 1 | 0 |

| Employees & Workers | 1 | 0 | 2 | 0 |

| Customers | 450 | 0 | 492 | 0 |

| Value Chain Partners | NIL | - | NIL | - |

| Others | - | - | - | - |

Material Risks and Opportunities

| Material Issue | Risk/Opportunity | Rationale | Mitigation Approach | Financial Impact |

| Dependency on Healthcare Professionals | Risk | Shortage of skilled professionals may require higher compensation | Specialist physicians compensated based on services rendered, agile remuneration alignment | Negative |

| Waste Management | Risk | Improper handling may lead to regulatory non-compliance and health risks | Formal waste management policy aligned with Pollution Control Board norms, regular staff training | Negative |

| Regulatory Compliance | Risk | Non-compliance may result in legal penalties and reputational damage | Centralized digital tool to monitor compliance requirements | Negative |

| Data Security | Risk | Handling sensitive patient data exposes to cybersecurity threats | Advanced IT systems, regular monitoring, antivirus software, data protection protocols | Negative |

| Technological Advancements | Opportunity | Adoption of advanced technologies can strengthen patient trust | Continuous upgrades of IT infrastructure, security systems, and patient interfaces | Positive |

| Dependency on Supply Chain | Risk | Delays may impact service continuity and operational efficiency | Stringent vendor onboarding and performance review process, adherence to SLAs | Negative |

| Intense Competition | Risk | Multiple healthcare providers intensify competition | Focus on physician engagement, competitive pricing, and superior patient care | Negative |

| Community Outreach | Opportunity | CSR initiatives foster community trust and relationships | Structured CSR initiatives focused on healthcare, education, sanitation, and infrastructure | Positive |

| Specialized Departments | Opportunity | Niche services attract targeted patient segments | Investments in skilled personnel, advanced diagnostics, and tailored care protocols | Positive |

Environmental Data

Energy Consumption (GJ)

  • FY 2025-26: 93,530.00
  • FY 2024-25: 68,943.49
  • Energy Intensity per rupee of turnover: 5.50 GJ/₹ Million (FY 2025-26), 4.98 GJ/₹ Million (FY 2024-25)

Water Consumption (kiloliters)

  • FY 2025-26: 360,309.00
  • FY 2024-25: 310,925.00
  • Sources: Groundwater (247,354), Third party water (18,224), Others (94,731)
  • Water Intensity: 21.18 KL/₹ Million (FY 2025-26), 22.46 KL/₹ Million (FY 2024-25)

GHG Emissions (Metric tonnes CO2 equivalent)

  • Scope 1: 905.35 (FY 2025-26), 1,057.44 (FY 2024-25)
  • Scope 2: 15,365.29 (FY 2025-26), 9,773.09 (FY 2024-25)
  • Total Scope 1 & 2 Intensity: 0.96 MT CO2e/₹ Million (FY 2025-26), 0.78 MT CO2e/₹ Million (FY 2024-25)

Waste Management (Metric tonnes)

  • Total Waste Generated: 298.075 (FY 2025-26), 280.438 (FY 2024-25)
  • Biomedical Waste: 297.93 (FY 2025-26), 279.13 (FY 2024-25)
  • Radioactive Waste: 0.045 (FY 2025-26), 0.025 (FY 2024-25)
  • Waste Intensity: 0.02 MT/₹ Million

Financial Metrics

Accounts Payable Days

  • FY 2025-26: 124.40 days
  • FY 2024-25: 125.29 days

Procurement Concentration

  • Purchases from trading houses: 74.23% of total purchases (FY 2025-26), 67% (FY 2024-25)
  • Number of trading houses: 1,465 (FY 2025-26), 890 (FY 2024-25)
  • Purchases from top 10 trading houses: 30.83% of total trading houses (FY 2025-26), 24.00% (FY 2024-25)

Related Party Transactions

  • Purchases with related parties: 0.58% of Total Purchases (FY 2025-26), 0.53% (FY 2024-25)
  • Sales to related parties: 1.36% of Total Sales (FY 2025-26), 1.40% (FY 2024-25)
  • Loans & advances to related parties: 67.03% of Total loans & advances (FY 2025-26), 84.86% (FY 2024-25)
  • Investments in related parties: 19.51% of Total Investments (FY 2025-26), 17.96% (FY 2024-25)

Independent Assurance Report

Assurance Provider: M/s. Brahmayya & Co., Chartered Accountants

  • Type of Assurance: Reasonable Assurance
  • Date of Report: 15th May 2026
  • Assurance Standard: Standard on Sustainability Assurance Engagements (SSAE) 3000

Scope of Assurance

The assurance covered BRSR Core KPIs including:

  • Greenhouse gas emissions (Scope 1 and Scope 2)
  • Water consumption and discharge
  • Energy consumption
  • Waste management
  • Employee wellbeing and safety
  • Gender diversity
  • Inclusive development
  • Data privacy and cybersecurity
  • Accounts payable and business openness

Opinion

Based on procedures performed, the Identified Sustainability Information for FY ended 31st March 2026 has been prepared, in all material respects, in accordance with the applicable criteria.

Certifications and Accreditations

  • ISO 9001:2015 Certified
  • Pharmacie De Qualite Certification (PDQ)
  • IVF Center Accreditation by Board of FEQH & ISAR
  • CSSD ACE Certification – 2022
  • ISO 22000:2005 – Food Safety Management System (FSMS) – 2019
  • AACI International Accreditation
  • NABH (National Accreditation Board for Hospitals & Healthcare Providers)