Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol UNIHEALTH
MSEI Symbol NOTLISTED
ISIN INE0PRF01011
Name of company UNIHEALTH HOSPITALS LIMITED
Type of company SME
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 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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 Geographical
Description of single segment
Start date and time of board meeting 14-11-2025   14:30:00
End date and time of board meeting 14-11-2025   15:40:00
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 01-04-2025 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 6,666.62 6,666.62
Other income 289.80 289.80
Total income 6,956.42 6,956.42
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,246.88 1,246.88
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 73.50 73.50
(d) Employee benefit expense 787.15 787.15
(e) Finance costs 118.31 118.31
(f) Depreciation, depletion and amortisation expense 384.64 384.64
(f) Other Expenses
1 Other Expenses 1,387.22 1,387.22
Total other expenses 1,387.22 1,387.22
Total expenses 3,997.70 3,997.70
3 Total profit before exceptional items and tax 2,958.72 2,958.72
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,958.72 2,958.72
6 Tax expense
7 Current tax 96.62 96.62
8 Deferred tax 27.81 27.81
9 Total tax expenses 124.43 124.43
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 2,834.29 2,834.29
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 28.89 28.89
16 Total profit (loss) for period 2,863.18 2,863.18
17 Other comprehensive income net of taxes (1.66) (1.66)
18 Total Comprehensive Income for the period 2,861.52 2,861.52
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,510.83 1,510.83
Total profit or loss, attributable to non-controlling interests 1,352.35 1,352.35
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,509.17 1,509.17
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,352.35 1,352.35
21 Details of equity share capital
Paid-up equity share capital 1,550.00 1,550.00
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 9.8 9.8
Diluted earnings (loss) per share from continuing operations 9.79 9.79
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 9.8 9.8
Diluted earnings (loss) per share from continuing and discontinued operations 9.79 9.79
24 Debt equity ratio 0.00 0.00
25 Debt service coverage ratio 0.00 0.00
26 Interest service coverage ratio 0.00 0.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES : 1.This is the first period for which the Company has prepared financial results in compliance with Ind AS. Prior to April 1, 2025, the Company had prepared its Financial Statement in accordance with the Accounting Standards notified under 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014 (Previous GAAP) 2.The Company has adopted Ind AS (Indian Accounting Standards) w.e.f April 1, 2025. The Reconciliation of Net Profit reported in accordance with Previous GAAP to total comprehensive Income in accordance with Ind AS for the year ended 30th September, 2024 as mentioned in point number 1 is given below. Rs. In Lakhs Particulars Half-Year Ended on 30th September 2024 (Unaudited) Consolidated Standalone Net Profit for the period under previous Indian GAAP 517.38 112.75 Adjustments on account of : Employee benefit expense 1.32 1.32 Interest Income 0.18 0.18 Interest expense on security deposit (0.16) (0.16) Interest expense on lease (5.54) - Rent expense 29.43 - Depreciation (25.02) - Tax (8.07) 1.11 Conversion of JV to Subsidiary on account of IND AS 395.84 - FCTR (3.21) - Net Profit for the period as per IND AS 902.16 115.20 3.The standalone/Consolidated financial results of the company have been prepared in, accordance with Indian Accounting standards (Ind AS) as prescribed under section 133 of the companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (LODR) Regulation, 2015. The company has also reclassified the previous figures in accordance with the requirements applicable in the current period. 4.The Statutory Auditors have conducted Limited Review of the above mentioned half yearly financial results of September 30, 2025, as required by regulation 33 of SEBI (LODR) regulations, 2015. 5.Basic earnings per share are calculated by dividing the profit after Tax for the period attributable to equity shareholders by the weighted average number of equity shares outstanding during the period. The net profit for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period are adjusted for the effects of 6 lakhs number of equity share warrants amouting to Rs.906 lakhs issued during the period for computing dilutive potential equity shares. 6.The company has approved the allotement of 7 Lakhs convertible warrants at Rs. 151 per warrant in its extra ordinary general meeting held on April 9, 2025 and the subsequent in principle approval is granted by the NSE.The company has already converted 1 lakhs warrants into equity shares during the half year period ending on 30th September 2025. The balance 6 lakhs warrants are outstanding and the company has received the 25% of the issue price for such warrants.The warrants are convertible into equal number of equity share and the conversion option can be exercised at any time during the period of 18 months from the date of allotement of the said warrants. 7.The Statutory Auditors of the Company have carried out Limited Review of the financial results for the Year ended on September 30, 2025 in compliance with terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations ,2015. The above financial results have been audited and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 14th November, 2025. 8.The aforesaid results have been filed with Stock Exchanges under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are also available on the Stock Exchanges websites and on the website of the Company. 9.The Company is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P /2018/144 dated 26th November, 2018. oThere are no investors complaints pending as on 30 September, 2025. oThe figures for half year ended 31st March, 2025 are the balancing figures between the unaudited IND AS numbers in respect of Financial Year 2024-25 and the published unaudited figures of the Half Year ended September 30, 2024, which were subject to limited review. The name of the company has been changed from Unihealth Consultancy Limited to Unihealth Hospitals Limited vide MCA certificate of Incorporation dated 14th October, 2024. The proceeds from the Equity shares IPO issued during FY 23-24 was amounting to Rs 5654.88 lakhs. The object and proposed utilization of IPO Proceeds and amount utilized as on September 30th , 2025 is as under:- Object Object Amount Utilized Investment in our joint venture, Victoria Hospital Limited (VHL), Kampala, Uganda for funding its capital expenditure requirements for proposed expansion and working capital requirements of VHL 1700.00 Investment in our joint venture, UMC Global Health Limited (UMCGHL), Nigeria for funding its capital expenditure requirements for proposed expansion 281.44 Investment in our subsidiary, Biohealth Limited (BL), Tanzania for funding its capital expenditure requirements for proposed expansion* 237.50 Investment in our subsidiaries UMC Hospitals Private Limited (India) and in Unihealth Holdings Limited (Mauritius) to support expansion and acquisition of projects across India and Africa* 1350.00 General Corporate Purpose 1093.08 Issue Expenses 814.30 * The original object as disclosed in the offer document was further altered by passing a resolution to vary the utilisation of proceeds raised by the Company through an initial public offering of equity shares (the 'IPO') made in pursuance of the Prospectus dated September 14, 2023 (the 'Prospectus') and reallocate the unutilized proceeds for the objects as set out in the Postal Ballot Notice, have been passed with requisite majority on Wednesday, June 26, 2024. Out of initial proposed amount i.e. Rs. 1587.50 Lakhs, Rs.1350 Lakhs were reallocated for investing as equity and debt in UMC Hospitals Private Limited, a subsidiary of the Company in India and in Unihealth Holdings Limited, the wholly owned subsidiary of the Company in Mauritius, to support expansion and acquisition of projects across India and Africa, in furtherance of the current objects of the Company.



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 5,271.70
Capital work-in-progress 982.02
Investment property 0.00
Goodwill 891.42
Other intangible assets 988.30
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 47.71
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 387.64
Total non-current financial assets 435.35
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 8,568.79
2 Current assets
Inventories 380.60
Current financial asset
Current investments 0.00
Trade receivables, current 11,225.30
Cash and cash equivalents 849.17
Bank balance other than cash and cash equivalents 0.50
Loans, current 0.00
Other current financial assets 14.21
Total current financial assets 12,089.18
Current tax assets (net) 113.50
Other current assets 954.62
Total current assets 13,537.90
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 22,106.69
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,550.00
Other equity 10,984.90
Total equity attributable to owners of parent 12,534.90
Non controlling interest 5,397.55
Total equity 17,932.45
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 665.96
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 791.58
Total non-current financial liabilities 1,457.54
Provisions, non-current 28.95
Deferred tax liabilities (net) 355.04
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 1,841.53
Current liabilities
Current financial liabilities
Borrowings, current 137.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 98.97
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 692.90
Total Trade payable 791.87
Other current financial liabilities 523.27
Total current financial liabilities 1,452.21
Other current liabilities 183.00
Provisions, current 697.50
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 2,332.71
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,174.24
Total equity and liabilites 22,106.69
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 01-04-2025 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 India 0.0089886 0.0089886
2 Uganda 6,324.31 6,324.31
3 Tanzania 0.000254 0.000254
4 Nigeria 0.0001006 0.0001006
5 Mauritius 0.0001441 0.0001441
6 UAE 0.00 0.00
Total Segment Revenue 7,273.04 7,273.04
Less: Inter segment revenue 316.62 316.62
Revenue from operations 6,956.42 6,956.42
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 191.65 191.65
2 Uganda 2,849.77 2,849.77
3 Tanzania (42.05) (42.05)
4 Nigeria (47.90) (47.90)
5 Mauritius 11.46 11.46
6 UAE (4.21) (4.21)
Total Profit before tax 2,958.72 2,958.72
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 2,958.72 2,958.72
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 10,488.54 10,488.54
2 Uganda 15,410.19 15,410.19
3 Tanzania 573.34 573.34
4 Nigeria 622.90 622.90
5 Mauritius 443.15 443.15
6 UAE 757.02 757.02
Total Segment Asset 28,295.14 28,295.14
Un-allocable Assets (6,188.45) (6,188.45)
Net Segment Asset 22,106.69 22,106.69
4 Segment Liabilities
Segment Liabilities
1 India 2,417.34 2,417.34
2 Uganda 4,656.06 4,656.06
3 Tanzania 726.85 726.85
4 Nigeria 345.21 345.21
5 Mauritius 1.51 1.51
6 UAE 5.50 5.50
Total Segment Liabilities 8,152.47 8,152.47
Un-allocable Liabilities (3,978.23) (3,978.23)
Net Segment Liabilities 4,174.24 4,174.24
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 01-04-2025 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 Remeasurement gain/(loss) on defined benefit plans -222000 -222000
Total Amount of items that will not be reclassified to profit and loss (2.22)
2 Income tax relating to items that will not be reclassified to profit or loss (0.56) (0.56)
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 (1.66) (1.66)



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 2,958.72
Adjustments for reconcile profit (loss)
Adjustments for finance costs 118.31
Adjustments for decrease (increase) in inventories 42.98
Adjustments for decrease (increase) in trade receivables, current (3,009.68)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (332.09)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 198.19
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 60.50
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 384.64
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 143.02
Adjustments for other financial liabilities, current (147.32)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (524.48)
Adjustments for dividend income 0.00
Adjustments for interest income 9.59
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,075.52)
Net cash flows from (used in) operations (116.80)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (11.49)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (105.31)
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 0.00
Purchase of property, plant and equipment 939.67
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 9.59
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 724.50
Net cash flows from (used in) investing activities (205.58)
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 151.00
Proceeds from issuing other equity instruments 226.50
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 (834.28)
Repayments of borrowings 0.00
Payments of lease liabilities (374.29)
Dividends paid 0.00
Interest paid 118.31
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (200.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (511.69)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 524.48
Net increase (decrease) in cash and cash equivalents 12.79
Cash and cash equivalents cash flow statement at beginning of period 836.38
Cash and cash equivalents cash flow statement at end of period 849.17