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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment Healthcare Service
Start date and time of board meeting 07-11-2025   15:00:00
End date and time of board meeting 07-11-2025   15:42:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 07-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.jupiterhospital.com/wp-content/uploads/2023/12/Related-Party-Transaction-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 31,581.60 59,380.30
Other income 1,130.90 2,414.50
Total income 32,712.50 61,794.80
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 5,593.40 10,706.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (52.90) (89.80)
(d) Employee benefit expense 4,845.40 9,584.30
(e) Finance costs 296.30 596.40
(f) Depreciation, depletion and amortisation expense 1,667.80 3,334.40
(f) Other Expenses
1 Professional fees 8,336.10 14,776.90
2 Other Expenses 4,978.30 9,762.80
Total other expenses 13,314.40 24,539.70
Total expenses 25,664.40 48,671.70
3 Total profit before exceptional items and tax 7,048.10 13,123.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,048.10 13,123.10
6 Tax expense
7 Current tax 1,953.00 3,744.60
8 Deferred tax (365.20) (411.20)
9 Total tax expenses 1,587.80 3,333.40
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 5,460.30 9,789.70
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,460.30 9,789.70
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 5,460.30 9,789.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 6,556.60 6,556.60
Face value of equity share capital 10 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 8.33 14.93
Diluted earnings (loss) per share from continuing operations 8.33 14.93
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.33 14.93
Diluted earnings (loss) per share from continuing and discontinued operations 8.33 14.93
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 standalone financial results of Jupiter Life Line Hospitals Limited ('the Company') for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 07, 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. 2. These 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. 3. The Company 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 Company’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. 4. The figures for the quarter ended September 30 are the balancing figures between unaudited figures in respect of the half year ended September 30 and the published year-to-date unaudited figures for the quarter ended June 30 of the respective financial year. 5. Previous period figures have been regrouped and/or reclassified to conform to the current period presentation, wherever necessary. 6. The unaudited 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 72,801.00
Capital work-in-progress 28,066.80
Investment property 0.00
Goodwill 0.00
Other intangible assets 398.40
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 9,403.50
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 3,138.90
Total non-current financial assets 12,542.40
Deferred tax assets (net) 0.00
Other non-current assets 520.30
Total non-current assets 1,14,328.90
2 Current assets
Inventories 1,907.10
Current financial asset
Current investments 52,692.20
Trade receivables, current 6,481.10
Cash and cash equivalents 1,309.50
Bank balance other than cash and cash equivalents 334.90
Loans, current 3,022.10
Other current financial assets 794.20
Total current financial assets 64,634.00
Current tax assets (net)
Other current assets 1,110.70
Total current assets 67,651.80
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,81,980.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,556.60
Other equity 1,44,831.60
Total equity attributable to owners of parent 1,51,388.20
Non controlling interest
Total equity 1,51,388.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7,387.50
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 7,042.00
Total non-current financial liabilities 14,429.50
Provisions, non-current 445.00
Deferred tax liabilities (net) 2,163.90
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 17,038.40
Current liabilities
Current financial liabilities
Borrowings, current 1,031.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 519.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,235.50
Total Trade payable 3,754.80
Other current financial liabilities 5,810.20
Total current financial liabilities 10,596.90
Other current liabilities 1,996.00
Provisions, current 104.90
Current tax liabilities (Net) 856.30
Deferred government grants, Current 0.00
Total current liabilities 13,554.10
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 30,592.50
Total equity and liabilites 1,81,980.70
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 13,123.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 596.40
Adjustments for decrease (increase) in inventories (89.80)
Adjustments for decrease (increase) in trade receivables, current (3,027.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (211.60)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 11.40
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (1,660.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (35.90)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,334.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 3,882.80
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.80
Adjustments for interest income 1,896.80
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 114.70
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (493.30)
Other adjustments to reconcile profit (loss) 444.90
Other adjustments for non-cash items (6.50)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 13.20
Total adjustments for reconcile profit (loss) 975.40
Net cash flows from (used in) operations 14,098.50
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,972.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 11,125.70
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 484.10
Proceeds from sales of property, plant and equipment 17.40
Purchase of property, plant and equipment 16,195.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.80
Interest received 1,009.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,430.80)
Net cash flows from (used in) investing activities (17,082.50)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 37.50
Payments of lease liabilities 293.00
Dividends paid 655.70
Interest paid 201.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,187.60)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (7,144.40)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (7,144.40)
Cash and cash equivalents cash flow statement at beginning of period 8,453.90
Cash and cash equivalents cash flow statement at end of period 1,309.50





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Jupiter Life Line Hospitals Limited Dr. Ajay P. Thakker Chairman and Managing Director Any other transaction Salaries and other benefits 900.00 Approved by the Audit Committee of the Company 210.00 0.00 0.00
2 Jupiter Life Line Hospitals Limited Mr. Vadapatra Sayee Raghavan Non Executive Non Independent Director Any other transaction Professional Fees Approved by the Audit Committee of the Company 28.30 0.00 0.00
3 Jupiter Life Line Hospitals Limited Dr. Ankit Thakker Joint Managing Director and CEO Any other transaction Salaries and other benefits 600.00 Approved by the Audit Committee of the Company 195.00 0.00 0.00
4 Jupiter Life Line Hospitals Limited Jupiter Scan & Imaging Centre Private Limited Sister Concern Any other transaction Rent Paid 12.50 Approved by the Audit Committee of the Company 2.40 0.00 0.00
5 Jupiter Life Line Hospitals Limited Katyayini Hospitality Partner Any other transaction Rent Received 8.00 Approved by the Audit Committee of the Company 2.40 0.20 0.00
6 Jupiter Life Line Hospitals Limited Jupiter Hospital Pharmacy Private Limited Subsidiary Any other transaction Rent Received 37.50 Approved by the Audit Committee of the Company 8.70 1.00 0.00
7 Jupiter Life Line Hospitals Limited Katyayini Hospitality Partner Any other transaction Current Support /Investment in Partnership Firm 250.00 Approved by the Audit Committee of the Company 74.00 63.40 68.10
8 Jupiter Life Line Hospitals Limited Dr Bhaskar Shah Non Executive Non Independent Director Any other transaction Professional Fees Approved by the Audit Committee of the Company 22.80 (3.00) 0.00
9 Jupiter Life Line Hospitals Limited Jupiter Hospital Projects Private Limited Material Subsidiary Any other transaction Loans /Current Support 10,000.00 Approved by the Audit Committee of the Company 1,000.10 1,736.20 2,733.70
10 Jupiter Life Line Hospitals Limited Medulla Healthcare Private Limited Wholly Owned Subsidiary Any other transaction Loan Advances Paid 500.00 Approved by the Audit Committee of the Company 0.10 288.40 288.50
11 Jupiter Life Line Hospitals Limited Jupiter Foundation Trust with common trustees and directors of the Company Any other transaction CSR Ependiture and /or Donation 750.00 Approved by the Audit Committee of the Company 32.10 0.90 (0.10)
12 Jupiter Life Line Hospitals Limited Jupiter Hospital Projects Private Limited Material Subsidiary Sale of goods or services 5,000.00 Approved by the Audit Committee of the Company 4.30 0.00 0.00
13 Jupiter Life Line Hospitals Limited Jupiter Hospital Projects Private Limited Material Subsidiary Purchase of goods or services 5,000.00 Approved by the Audit Committee of the Company 2.20 0.00 (0.40)
14 Jupiter Life Line Hospitals Limited Jupiter Hospital Pharmacy Private Limited Subsidiary Any other transaction Services/Current Support Given 250.00 Approved by the Audit Committee of the Company 41.30 11.40 20.80
15 Jupiter Life Line Hospitals Limited Entisi Hospitality Private Limited Enterprise in which Directors are same and members Purchase of goods or services 250.00 Approved by the Audit Committee of the Company 0.70 0.00 0.00
16 Jupiter Life Line Hospitals Limited Entisi Hospitality Private Limited Enterprise in which Directors are same and members Any other transaction Advance Given for Purchase 250.00 Approved by the Audit Committee of the Company 62.80 0.00 62.80
17 Jupiter Life Line Hospitals Limited Dr Devang Gandhi Promoter group Remuneration 24.00 Approved by the Audit Committee of the Company 15.00 0.00 0.00
18 Jupiter Hospital Projects Private Limited Jupiter Hospital Pharmacy Private Limited Both entities are Subsidiary to listed entity Any other transaction Services/Current Support Given 125.00 Approved by the Audit Committee of the Company 24.10 0.00 0.00
19 Jupiter Hospital Projects Private Limited Jupiter Hospital Pharmacy Private Limited Both entities are Subsidiary to listed entity Any other transaction Rent Received Approved by the Audit Committee of the Company 1.20 0.00 0.00
20 Jupiter Hospital Projects Private Limited Jupiter Hospital Pharmacy Private Limited Both entities are Subsidiary to listed entity Purchase of goods or services 125.00 Approved by the Audit Committee of the Company 28.30 0.00 (5.20)
21 Jupiter Hospital Projects Private Limited Entisi Hospitality Private Limited Enterprise in which Directors are same and members Purchase of goods or services 125.00 Approved by the Audit Committee of the Company 0.40 0.00 0.00
22 Jupiter Hospital Projects Private Limited Katyayini Hospitality Both entities are Subsidiary to listed entity Any other transaction Rent received Approved by the Audit Committee of the Company 1.20 0.00 0.00
23 Jupiter Hospital Projects Private Limited Katyayini Hospitality Both entities are Subsidiary to listed entity Any other transaction Services/Current Support Given 125.00 Approved by the Audit Committee of the Company 13.70 0.00 0.00
24 Jupiter Hospital Pharmacy Private Limited Katyayini Hospitality Both entities are Subsidiary to listed entity Any other transaction Services/Current Support Given Approved by the Audit Committee of the Company 4.10 0.00 0.00
Total value of transaction during the reporting period 1,775.20