Integrated Filing — IndAS



General information about company

Scrip Code 539551
NSE Symbol NH
MSEI Symbol NOTLISTED
ISIN INE410P01011
Name of company Narayana Hrudayalaya Ltd.
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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   15:30:00
End date and time of board meeting 14-11-2025   18:10:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 1,64,379.00 3,15,105.90
Other income 2,399.20 4,778.40
Total income 1,66,778.20 3,19,884.30
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 32,296.00 62,835.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (73.60) (32.50)
(d) Employee benefit expense 29,909.20 59,461.50
(e) Finance costs 4,226.00 8,742.30
(f) Depreciation, depletion and amortisation expense 8,747.60 17,177.80
(f) Other Expenses
1 Professional fees to doctors 25,486.60 49,904.40
2 Other expenses 36,510.70 68,991.40
Total other expenses 61,997.30 1,18,895.80
Total expenses 1,37,102.50 2,67,080.80
3 Total profit before exceptional items and tax 29,675.70 52,803.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 29,675.70 52,803.50
6 Tax expense
7 Current tax 3,623.10 7,039.60
8 Deferred tax 96.20 158.30
9 Total tax expenses 3,719.30 7,197.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement (127.50) (171.60)
11 Net Profit Loss for the period from continuing operations 25,828.90 45,434.00
12 Profit (loss) from discontinued operations before tax 20.60 93.10
13 Tax expense of discontinued operations 0.00 6.90
14 Net profit (loss) from discontinued operation after tax 20.60 86.20
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 25,849.50 45,520.20
17 Other comprehensive income net of taxes 6,939.70 6,985.30
18 Total Comprehensive Income for the period 32,789.20 52,505.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 25,837.10 45,502.20
Total profit or loss, attributable to non-controlling interests 12.40 18.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 32,776.80 52,487.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12.40 18.20
21 Details of equity share capital
Paid-up equity share capital 20,436.10 20,436.10
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 12.71 22.36
Diluted earnings (loss) per share from continuing operations 12.71 22.36
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.01 0.04
Diluted earnings (loss) per share from discontinued operations 0.01 0.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 12.72 22.4
Diluted earnings (loss) per share from continuing and discontinued operations 12.72 22.4
24 Debt equity ratio 0.58 0.58
25 Debt service coverage ratio 3.16 2.83
26 Interest service coverage ratio 7.99 7.02
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The amounts of Rs 12.75 million and Rs 17.16 million, disclosed under Point No. 10, Part 1, relate to our share of loss from equity-accounted investees. If we instead report those amounts under Point 15 (the relevant tab for presentation in our internal financials), the tab-heading changes but the final profit figure remains the same. In other words, only the line item (Point 10 to Point 15) is changed so that our financial statements internally match. The total profit as per the financials is unaffected



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3,94,725.50
Capital work-in-progress 13,458.30
Investment property 0.00
Goodwill 12,037.50
Other intangible assets 9,340.00
Intangible assets under development 2,762.60
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,353.70
Non-current financial assets
Non-current investments 11,621.70
Trade receivables, non-current 0.00
Loans, non-current 9,261.20
Other non-current financial assets 5,716.80
Total non-current financial assets 26,599.70
Deferred tax assets (net) 957.30
Other non-current assets 33,521.50
Total non-current assets 4,94,756.10
2 Current assets
Inventories 11,058.60
Current financial asset
Current investments 1,30,567.70
Trade receivables, current 58,638.50
Cash and cash equivalents 41,356.90
Bank balance other than cash and cash equivalents 10,442.80
Loans, current 0.00
Other current financial assets 10,479.70
Total current financial assets 2,51,485.60
Current tax assets (net) 0.00
Other current assets 16,897.00
Total current assets 2,79,441.20
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 7,74,197.30
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 20,436.10
Other equity 3,85,547.20
Total equity attributable to owners of parent 4,05,983.30
Non controlling interest 206.20
Total equity 4,06,189.50
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,93,082.60
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 18,754.90
Total non-current financial liabilities 2,11,837.50
Provisions, non-current 5,276.60
Deferred tax liabilities (net) 6,682.60
Deferred government grants, Non-current 0.00
Other non-current liabilities 14,006.50
Total non-current liabilities 2,37,803.20
Current liabilities
Current financial liabilities
Borrowings, current 20,463.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,593.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 58,581.40
Total Trade payable 63,175.20
Other current financial liabilities 18,293.70
Total current financial liabilities 1,01,932.10
Other current liabilities 13,788.40
Provisions, current 6,465.70
Current tax liabilities (Net) 2,489.80
Deferred government grants, Current 0.00
Total current liabilities 1,24,676.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 5,528.60
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,68,007.80
Total equity and liabilites 7,74,197.30
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Medical and healthcare related services 1,60,986.00 3,11,692.20
2 Others 8,448.50 13,034.30
3 Add: Unallocated other income 2,408.40 4,801.80
Total Segment Revenue 1,71,842.90 3,29,528.30
Less: Inter segment revenue 1,112.80 2,084.30
Revenue from operations 1,70,730.10 3,27,444.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Medical and healthcare related services 33,038.60 60,722.30
2 Others (1,647.90) (4,052.50)
3 Add: Unallocated other income 2,408.40 4,801.80
Total Profit before tax 33,799.10 61,471.60
i. Finance cost 4,230.30 8,746.60
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 29,568.80 52,725.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Medical and healthcare related services 6,05,491.50 6,05,491.50
2 Others 19,646.10 19,646.10
3 Add: Unallocated other income 0.00 0.00
Total Segment Asset 6,25,137.60 6,25,137.60
Un-allocable Assets 1,49,059.70 1,49,059.70
Net Segment Asset 7,74,197.30 7,74,197.30
4 Segment Liabilities
Segment Liabilities
1 Medical and healthcare related services 1,32,918.10 1,32,918.10
2 Others 6,880.40 6,880.40
3 Add: Unallocated other income 0.00 0.00
Total Segment Liabilities 1,39,798.50 1,39,798.50
Un-allocable Liabilities 2,28,209.30 2,28,209.30
Net Segment Liabilities 3,68,007.80 3,68,007.80
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans 3700000 -7720000
2 Equity instruements through other comprehensive income,net -22260000 -1730000
Total Amount of items that will not be reclassified to profit and loss (185.60) (94.50)
2 Income tax relating to items that will not be reclassified to profit or loss 11.60 (9.70)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(losses) in cash flow hedges 390000 2120000
2 Effective portion of gain/(losses) of net investment hedge in a foreign operation 2380000 2090000
3 Exchange differences in translating the financial statements of foreign operations 711010000 703330000
Total Amount of items that will be reclassified to profit and loss 7,137.80 7,075.40
4 Income tax relating to items that will be reclassified to profit or loss 0.90 5.30
5 Total Other comprehensive income 6,939.70 6,985.30



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 52,803.50
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8,742.30
Adjustments for decrease (increase) in inventories (32.50)
Adjustments for decrease (increase) in trade receivables, current (4,276.90)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,795.60)
Adjustments for decrease (increase) in other non-current assets (742.70)
Adjustments for other financial assets, non-current 1,170.90
Adjustments for other financial assets, current 2,044.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,542.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (992.40)
Adjustments for increase (decrease) in other non-current liabilities (334.70)
Adjustments for depreciation and amortisation expense 17,177.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 547.20
Adjustments for provisions, non-current 431.30
Adjustments for other financial liabilities, current 3,682.10
Adjustments for other financial liabilities, non-current (2,456.40)
Adjustments for unrealised foreign exchange losses gains (628.90)
Adjustments for dividend income 0.00
Adjustments for interest income 1,429.70
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (682.90)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (592.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 24,373.30
Net cash flows from (used in) operations 77,176.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 7,933.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 69,243.00
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 0.00
Proceeds from sales of property, plant and equipment 29.20
Purchase of property, plant and equipment 27,632.10
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 0.00
Interest received 1,293.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (26,060.80)
Net cash flows from (used in) investing activities (52,369.90)
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 18,669.40
Repayments of borrowings 23,576.80
Payments of lease liabilities 0.00
Dividends paid 9,139.50
Interest paid 4,078.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,006.90)
Net cash flows from (used in) financing activities (21,132.70)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,259.60)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 50.80
Net increase (decrease) in cash and cash equivalents (4,208.80)
Cash and cash equivalents cash flow statement at beginning of period 44,716.40
Cash and cash equivalents cash flow statement at end of period 40,507.60