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 |
13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-02-2026 |
| 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 |
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 |
Medical and Healthcare Related Services. Since the Company has a single operating segment, disclosure pertaining to segments as per Reg 33(1)(e) read with clause (L) of Part A of Schedule IV of SEBI regulations is not applicable |
| Start date and time of board meeting |
13-02-2026 15:30:00 |
| End date and time of board meeting |
13-02-2026 18:00:00 |
| 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 |
| 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 |
| There was no default on Loans and Debt Securities that occured during Third Quarter of Financial Year 2025-26. |
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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
96,878.10 |
2,93,109.10 |
|
Other income |
1,585.10 |
4,937.50 |
|
Total income |
98,463.20 |
2,98,046.60 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
21,771.00 |
67,441.70 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
16.90 |
409.80 |
| (d) |
Employee benefit expense |
17,407.00 |
53,066.00 |
| (e) |
Finance costs |
2,913.30 |
8,833.40 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,694.40 |
14,076.80 |
| (f) |
Other Expenses |
| 1 |
Professional fees to doctors |
20,022.20 |
59,499.30 |
| 2 |
Other expenses |
17,184.60 |
51,409.00 |
|
Total other expenses |
37,206.80 |
1,10,908.30 |
|
Total expenses |
84,009.40 |
2,54,736.00 |
| 3 |
Total profit before exceptional items and tax |
14,453.80 |
43,310.60 |
| 4 |
Exceptional items |
(4,527.60) |
(4,527.60) |
| 5 |
Total profit before tax |
9,926.20 |
38,783.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,721.10 |
8,745.10 |
| 8 |
Deferred tax |
(368.60) |
(60.90) |
| 9 |
Total tax expenses |
2,352.50 |
8,684.20 |
| 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 |
7,573.70 |
30,098.80 |
| 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 |
7,573.70 |
30,098.80 |
| 17 |
Other comprehensive income net of taxes |
(143.80) |
(154.20) |
| 18 |
Total Comprehensive Income for the period |
7,429.90 |
29,944.60 |
| 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 |
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 |
3.73 |
14.82 |
|
Diluted earnings (loss) per share from continuing operations |
3.73 |
14.82 |
| 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 |
3.73 |
14.82 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.73 |
14.82 |
| 24 |
Debt equity ratio |
0.7300 |
0.7300 |
| 25 |
Debt service coverage ratio |
2.4300 |
2.7100 |
| 26 |
Interest service coverage ratio |
4.4100 |
5.3900 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
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 |
01-10-2025 |
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 |
Standalone |
Standalone |
|
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 |
(78.80) |
(113.90) |
|
Total Amount of items that will not be reclassified to profit and loss |
(78.80) |
(113.90) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(19.90) |
(28.70) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gains/ (losses) in cash flow hedge |
(90.20) |
(69.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(90.20) |
(69.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(5.30) |
0.00 |
| 5 |
Total Other comprehensive income |
(143.80) |
(154.20) |