Integrated Filing — IndAS



General information about company

Scrip Code 544645
NSE Symbol PARKHOSPS
MSEI Symbol NOTLISTED
ISIN INE119201023
Name of company Park Medi World 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 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Single segment
Description of single segment Healthcare Services
Start date and time of board meeting 28-01-2026   09:00:00
End date and time of board meeting 28-01-2026   11:48:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 40,996.60 1,21,894.30
Other income 910.30 2,410.60
Total income 41,906.90 1,24,304.90
2 Expenses
(a) Cost of materials consumed 7,575.20 21,662.70
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9.60) (44.60)
(d) Employee benefit expense 8,306.00 23,723.20
(e) Finance costs 1,494.60 4,491.00
(f) Depreciation, depletion and amortisation expense 1,530.10 4,495.60
(f) Other Expenses
1 Professional and consultancy fees 6,514.70 18,545.40
2 Other expenses 8,669.30 26,312.20
Total other expenses 15,184.00 44,857.60
Total expenses 34,080.30 99,185.50
3 Total profit before exceptional items and tax 7,826.60 25,119.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,826.60 25,119.40
6 Tax expense
7 Current tax 1,905.50 6,269.10
8 Deferred tax 636.20 (827.60)
9 Total tax expenses 2,541.70 5,441.50
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 5,284.90 19,677.90
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 5,284.90 19,677.90
17 Other comprehensive income net of taxes 55.90 57.80
18 Total Comprehensive Income for the period 5,340.80 19,735.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,077.90 18,725.70
Total profit or loss, attributable to non-controlling interests 207.00 952.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,130.00 18,781.20
Total comprehensive income for the period attributable to owners of parent non-controlling interests 210.80 954.50
21 Details of equity share capital
Paid-up equity share capital 8,638.60 8,638.60
Face value of equity share capital 2 2
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 1.35 5.09
Diluted earnings (loss) per share from continuing operations 1.35 5.09
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 1.35 5.09
Diluted earnings (loss) per share from continuing and discontinued operations 1.35 5.09
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 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards (Ind AS) - 34 “Interim Financial Reporting” notified under Section 133 of the Companies Act, 2013 (“the Act”) read with the Companies (Indian Accounting Standard Rules), 2015 (as amended from time to time) and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended (Listing Regulations). 2. The unaudited Consolidated financial results (‘the Statement) of Park Medi World Limited (‘the company’) for the quarter and nine month ended December 2025 were reviewed by the Audit committee on 28 January 2026 and approved by the Board of Directors at its meeting held on 28 January 2026 in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, and have been subjected to limited review by the statutory auditors of the company who have issued an unmodified opinion on the same. 3. The figures for the corresponding quarter and nine months ended December 31, 2024, as reported in these Consolidated financial results, have been approved by the Company's Board of Directors but have not been reviewed by the statutory auditors. This is pursuant to the requirement of submitting quarterly Consolidated financial results becoming applicable to the Company with effect from the quarter ended December 31, 2025 pursuant to the listing of its equity shares on BSE Limited ('BSE') and National Stock Exchange of India Limited ('NSE'). The Company's equity shares were listed on the BSE and NSE on December 17, 2025. Hence, this statement of Consolidated financial results being prepared and submitted in compliance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended. 4. The Group's business activity primarily falls within a single reportable business segment namely Healthcare Service and operates primarily in India and accordingly does not have any additional disclosure to be made under Ind AS 108- Segment Reporting. 5. The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker (CODM)) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of healthcare services. The Group operates in one geographic segment namely within India and hence no separate information for geographic segment wise disclosure is required. 6. During the quarter ended December 31, 2025, the Company has completed an initial public offering (IPO) of 56,790,123 equity shares with a face value of INR 2 each at an issue price of INR 162/- per share, comprising fresh issue of 47,530,864 shares and an offer for sale of 9,259,259 shares. The Company’s equity shares were listed on the National Stock exchange of India Limited (NSE) and BSE Limited (BSE) on December 17, 2025. 7. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on management’s assessment, there is no adjustments required on gratuity liability arising from the implementation of the codes. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 8. The company’s Board of Directors has approved on December 19, 2025, to acquire 100% shareholding in K P S Wellness Private Limited and SVPD Healthcare Private Limited on a going concern basis, along with transfer of all rights and interests from existing shareholders for INR 2,450 millions and the transfer is expected to be completed by February 28, 2026. 9. On December 23, 2025, Blue Heavens Health Care Private Limited, a wholly owned subsidiary of Park Medi World Limited (“Company”), has acquired Durha Vitrak Private Limited for INR 506.8 millions which owns and operates Febris Multispeciality Hospital. The acquisition has been completed pursuant to the approval of the Hon’ble National Company Law Tribunal, New Delhi, under the corporate insolvency resolution process in accordance with the Insolvency and Bankruptcy Code, 2016. 10. On January 05, 2026, Park Medi World Limited (the Company) considered and approved the acquisition of whole of existing shareholders of Krishna Super-Speciality Hospital for INR 400 million which owns and operates Mahip Hospital Private Limited, a 250 bedded facility, including 70 ICU beds with modular operation theatres and automated laboratories. 11. The utilisation of the IPO proceeds is summarised below: Object of the issue as per prospectus: Utilisation planned as per prospectus Utilised upto December 31, 2025 Amount pending for utilisation as on December 31, 2025 Repayment/ prepayment, in full or in part, of outstanding borrowings availed by our Company and our Subsidiaries 3,800.00 1,430.90 2,369.10 Funding capital expenditure for development of new hospital by our Subsidiary Park Medicity (NCR) 605.00 - 605.00 Funding capital expenditure for purchase of medical equipment by our Company and our Subsidiaries, Blue Heavens and Ratangiri 274.59 - 274.59 Unidentified inorganic acquisitions and general 2,453.18 795.00 1,658.18 Total 7,132.77 2,225.90 4,906.87 12. The unaudited Consolidated financial results for the quarter and nine months ended December 31, 2025 are available on the Company's website at www.parkhospital.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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)
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 of defined benefits plan 74.70 87.30
Total Amount of items that will not be reclassified to profit and loss 74.70 87.30
2 Income tax relating to items that will not be reclassified to profit or loss 18.80 29.50
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 55.90 57.80