Integrated Filing — IndAS



General information about company
Scrip Code 543980
NSE Symbol JLHL
MSEI Symbol NOTLISTED
ISIN INE682M01012
Name of company JUPITER LIFE LINE HOSPITALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Helathcare Services
Start date and time of board meeting 01-Aug-2025   15:00:00
End date and time of board meeting 01-Aug-2025   16:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3476250000
Other income 128670000
Total income 3604920000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 687300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3680000
(d) Employee benefit expense 594360000
(e) Finance costs 82550000
(f) Depreciation, depletion and amortisation expense 212040000
(f) Other Expenses
1 Professional fees 827360000 827360000
2 Other expenses 589670000 589670000
Total other expenses 1417030000
Total expenses 2989600000
3 Total profit before exceptional items and tax 615320000
4 Exceptional items 0
5 Total profit before tax 615320000
6 Tax expense
7 Current tax 182980000
8 Deferred tax -6410000
9 Total tax expenses 176570000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 438750000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 438750000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 438750000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 438370000
Total profit or loss, attributable to non-controlling interests 380000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 438370000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 380000
21 Details of equity share capital
Paid-up equity share capital 655660000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.69
Diluted earnings (loss) per share from continuing operations 6.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.69
Diluted earnings (loss) per share from continuing and discontinued operations 6.69
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The unaudited consolidated financial results of Jupiter Life Line Hospitals Limited ('the Company') and its subsidiaries (together referred to as “the Group”) for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 1, 2025. These results have been subjected to limited review by the joint statutory auditors of the Company, M/s. Aswin P. Malde & Co and M/s. KKC & Associates LLP, who have issued an unmodified limited review report. n n2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting, as prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder, and in compliance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other accounting principles generally accepted in India. n n3. The Company in respect of non-corporate entities (i.e., partnership firms), consolidates its share of net profit or loss and recognises the same on net income basis in the consolidated Statement of Profit and Loss. n nThe details of such entities is as under: n nName of the EntitytCountry of IncorporationtProportion of ownership interest nJupiter Pharmacy* n(till conversion date)tIndiat 95.00% nKatyayini HospitalitytIndiat 95.00% nJupiter Gait Labt Indiat 51.00% nMangleshwar Hospitality tIndiat 95.00% n(held through Jupiter Hospital Projects Private Limited) nVishesh Jupiter Pharmacy tIndiat 95.00% n(held through Jupiter Hospital Projects Private Limited) n n n**Jupiter Pharmacy was converted from a partnership firm into Jupiter Hospital Pharmacy Private Limited on March 2, 2025. Following the receipt of operating and statutory licenses for its various locations, the entity has been consolidated line-by-line from respective dates. n n4. The Group is primarily engaged in the business of Healthcare services in India, which constitutes its only reportable business and geographical segment in accordance with Ind AS 108 - Operating Segments. Accordingly, no separate segment disclosures are required. Further, segment reporting for its Hotel division is not required, as its contribution to the Group’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. n n5. The figures for the quarter ended March 31, 2025, are the balancing figures between audited consolidated figures in respect of the full financial year and the unaudited published year-to-date figures for the nine months ended December 31, 2024. n n6. Previous period figures have been regrouped and/or reclassified to conform to the current period presentation, wherever necessary. n n7. The unaudited consolidated financial results are available on the Company’s website (www.jupiterhospital.com) and on the websites of the Stock Exchanges (www.bseindia.com and www.nseindia.com).



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income