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 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 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



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 2,15,117.00 5,30,222.90
Other income 2,320.60 7,099.00
Total income 2,17,437.60 5,37,321.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 40,740.30 1,03,576.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,595.30) (2,627.80)
(d) Employee benefit expense 45,948.10 1,05,409.60
(e) Finance costs 6,503.30 15,245.60
(f) Depreciation, depletion and amortisation expense 12,225.20 29,403.00
(f) Other Expenses
1 Professional fees to doctors 35,848.50 85,752.90
2 Other expenses 58,451.70 1,27,443.10
Total other expenses 94,300.20 2,13,196.00
Total expenses 1,97,121.80 4,64,202.60
3 Total profit before exceptional items and tax 20,315.80 73,119.30
4 Exceptional items (5,093.60) (5,093.60)
5 Total profit before tax 15,222.20 68,025.70
6 Tax expense
7 Current tax 3,011.40 10,051.00
8 Deferred tax (784.40) (626.10)
9 Total tax expenses 2,227.00 9,424.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement (186.60) (358.20)
11 Net Profit Loss for the period from continuing operations 12,808.60 58,242.60
12 Profit (loss) from discontinued operations before tax (130.10) (37.00)
13 Tax expense of discontinued operations 0.00 6.90
14 Net profit (loss) from discontinued operation after tax (130.10) (43.90)
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 12,678.50 58,198.70
17 Other comprehensive income net of taxes 3,026.80 10,012.10
18 Total Comprehensive Income for the period 15,705.30 68,210.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,669.90 58,172.10
Total profit or loss, attributable to non-controlling interests 8.60 26.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15,696.70 68,184.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8.60 26.80
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 6.3 28.66
Diluted earnings (loss) per share from continuing operations 6.3 28.66
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.06 -0.02
Diluted earnings (loss) per share from discontinued operations -0.06 -0.02
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.24 28.64
Diluted earnings (loss) per share from continuing and discontinued operations 6.24 28.64
24 Debt equity ratio 1.300 1.300
25 Debt service coverage ratio 1.9300 2.5200
26 Interest service coverage ratio 3.3100 5.4400
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The amounts of Rs. (18.66) million and Rs. (35.82) million disclosed under Point No. 10 represent our share of loss from equity-accounted investees. If these amounts are instead presented under Point No. 15 (being the appropriate tab for presentation in our internal financial statements), only the classification changes. The overall profit figure remains unchanged. In other words, this is merely a reclassification from Point No. 10 to Point No. 15 to ensure alignment with our internal financial statement presentation. There is no impact on the total profit as reported in the financials.



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)
1 Medical and healthcare related services 2,06,979.10 5,18,671.30
2 Others 12,163.30 25,197.60
3 Add: Unallocated other income 2,325.90 7,127.70
Total Segment Revenue 2,21,468.30 5,50,996.60
Less: Inter segment revenue 874.50 2,958.80
Revenue from operations 2,20,593.80 5,48,037.80
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Medical and healthcare related services 21,453.50 82,175.80
2 Others (2,369.50) (6,422.00)
3 Add: Unallocated other income 2,325.90 7,127.70
Total Profit before tax 21,409.90 82,881.50
i. Finance cost 6,504.40 15,251.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 14,905.50 67,630.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Medical and healthcare related services 9,86,522.90 9,86,522.90
2 Others 23,448.10 23,448.10
3 Add: Unallocated other income 0.00 0.00
Total Segment Asset 10,09,971.00 10,09,971.00
Un-allocable Assets 1,68,480.60 1,68,480.60
Net Segment Asset 11,78,451.60 11,78,451.60
4 Segment Liabilities
Segment Liabilities
1 Medical and healthcare related services 2,47,417.60 2,47,417.60
2 Others 9,193.20 9,193.20
3 Add: Unallocated other income 0.00 0.00
Total Segment Liabilities 2,56,610.80 2,56,610.80
Un-allocable Liabilities 4,99,945.90 4,99,945.90
Net Segment Liabilities 7,56,556.70 7,56,556.70
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 Re-measurement gains/(losses) on defined benefit plans (82.70) (159.90)
2 Equity instruements through other comprehensive income,net (43.80) (61.10)
Total Amount of items that will not be reclassified to profit and loss (126.50) (221.00)
2 Income tax relating to items that will not be reclassified to profit or loss (21.10) (30.80)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(losses) in cash flow hedges (90.20) (69.00)
2 Effective portion of gain/(losses) of net investment hedge in a foreign operation (20.90) 0.00
3 Exchange differences in translating the financial statements of foreign operations 3,238.00 10,271.30
Total Amount of items that will be reclassified to profit and loss 3,126.90 10,202.30
4 Income tax relating to items that will be reclassified to profit or loss (5.30) 0.00
5 Total Other comprehensive income 3,026.80 10,012.10