| Scrip Code | 544709 |
|---|---|
| NSE Symbol | GAUDIUMIVF |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0P8B01020 |
| Name of company | GAUDIUM IVF AND WOMEN HEALTH 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 | 18-03-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-03-2026 |
| 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 | Health Care Business |
| Start date and time of board meeting | 18-03-2026 16:15:00 |
| End date and time of board meeting | 18-03-2026 18:05:00 |
| 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 |
| 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 | 2,450.70 | 7,400.58 | |
| Other income | 10.30 | 35.39 | |
| Total income | 2,461.00 | 7,435.97 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 975.89 | 2,201.69 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 94.01 | 335.35 |
| (d) | Employee benefit expense | 213.83 | 588.46 |
| (e) | Finance costs | 119.70 | 220.00 |
| (f) | Depreciation, depletion and amortisation expense | 49.37 | 191.09 |
| (f) | Other Expenses | ||
| 1 | Cost of rendering services | 227.67 | 625.31 |
| 2 | Other Expenses | 284.22 | 1,099.48 |
| Total other expenses | 511.89 | 1,724.79 | |
| Total expenses | 1,964.69 | 5,261.38 | |
| 3 | Total profit before exceptional items and tax | 496.31 | 2,174.59 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 496.31 | 2,174.59 |
| 6 | Tax expense | ||
| 7 | Current tax | 137.57 | 562.02 |
| 8 | Deferred tax | (4.31) | (2.33) |
| 9 | Total tax expenses | 133.26 | 559.69 |
| 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 | 363.05 | 1,614.90 |
| 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 | 363.05 | 1,614.90 |
| 17 | Other comprehensive income net of taxes | 1.93 | 5.79 |
| 18 | Total Comprehensive Income for the period | 364.98 | 1,620.69 |
| 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 | 3,069.72 | 3,069.72 | |
| Face value of equity share capital | 5 | 5 | |
| 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 | 0.59 | 2.63 | |
| Diluted earnings (loss) per share from continuing operations | 0.59 | 2.63 | |
| 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 | 0.59 | 2.63 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.59 | 2.63 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 can be viewed on the website of the Company, National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') at www.gaudiumivfcentre.com, www.nseindia.com and www.bseindia.com respectively. Information on unaudited consolidated financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015 is as under Total revenue from operations was INR 1419.35 lakhs for the quarter ended 31 December 2025 unaudited, INR 2294.58 lakhs for the quarter ended 30 September 2025 unaudited, INR 1394.66 lakhs for the quarter ended 31 December 2024 unaudited, INR 4941.25 lakhs for the nine months ended 31 December 2025 unaudited, INR 4217.87 lakhs for the nine months ended 31 December 2024 unaudited and INR 5900.16 lakhs for the year ended 31 March 2025 audited. Profit before tax was INR 434.59 lakhs for the quarter ended 31 December 2025 unaudited, INR 1230.12 lakhs for the quarter ended 30 September 2025 unaudited, INR 462.23 lakhs for the quarter ended 31 December 2024 unaudited, INR 1967.21 lakhs for the nine months ended 31 December 2025 unaudited, INR 1697.22 lakhs for the nine months ended 31 December 2024 unaudited and INR 2469.76 lakhs for the year ended 31 March 2025 audited. Net profit for the period or year was INR 318.40 lakhs for the quarter ended 31 December 2025 unaudited, INR 902.54 lakhs for the quarter ended 30 September 2025 unaudited, INR 334.52 lakhs for the quarter ended 31 December 2024 unaudited, INR 1455.64 lakhs for the nine months ended 31 December 2025 unaudited, INR 1242.46 lakhs for the nine months ended 31 December 2024 unaudited and INR 1863.42 lakhs for the year ended 31 March 2025 audited. Total comprehensive income was INR 320.33 lakhs for the quarter ended 31 December 2025 unaudited, INR 904.47 lakhs for the quarter ended 30 September 2025 unaudited, INR 337.89 lakhs for the quarter ended 31 December 2024 unaudited, INR 1461.43 lakhs for the nine months ended 31 December 2025 unaudited, INR 1252.78 lakhs for the nine months ended 31 December 2024 unaudited and INR 1877.18 lakhs for the year ended 31 March 2025 audited. 2.The unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 ('the results') of Gaudium IVF and Women Health Limited ('the Company') and its subsidiaries (collectively 'the Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3.The operating segment of the Group is identified as 'Health Care Business', as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment. Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group. 4.The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on 18 March 2026. 5.The Statutory Auditors of the Company have carried out a limited review of the above unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 and they have issued an unmodified Review Report on the same. The Review Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the Company's website. 6.The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes”. These Codes, inter alia, introduce a revised definition of “Wages” for the purpose of computation of various employee benefits. The Group has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Group already structures employee compensation in accordance with the revised definition of wages under the New Labour Codes is not expected to have a material impact on the computation of employee benefits such as gratuity and compensated absences. Accordingly, no additional liability or past service cost has been recognised in the financial results for the quarter and nine months ended 31 December 2025. The Group will continue to monitor developments relating to the implementation of the New Labour Codes and will reassess the impact, if any, upon notification of the final rules. 7.Subsequent to quarter ended 31 December 2025, the Company’s has completed Initial Public Offering (IPO) of 2,08,86,200 equity shares of face value Rs. 5 each at an issue price of Rs. 79 per share aggregating to Rs. 16,500.098 Lakhs (it includes estimated offer expenses) and comprising offer for sale of 94,93,700 equity shares aggregating amounting to Rs. 7,500.023 Lakhs (it includes estimated offer expenses). Pursuant to IPO, the equity shares were listed on the NSE and BSE on 27th February 2026. 8.The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary to conform to the current period presentation, and such regrouping does not have any impact on profit / loss of the Company. 9. Item of expenditure which exceeds 10% of total expenditure Advertising fees for the quater ended December 2025 is 129.72 lakhs , for quarter ended 30 September 2025 is 157.33 lakhs, for the quarter ended 31 december 2024 is 153.2 lakhs, for the nine months ended 31 December 2025 is 450.44 lakhs , for the nine months ended 31 December 2024 is 410.23 lakhs and for the year ended 31 March 2025 is 584.88 |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | Income tax relating to items that will not be reclassified to profit or loss | 2.58 | 7.74 |
| Total Amount of items that will not be reclassified to profit and loss | 2.58 | 7.74 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.65 | 1.95 |
| 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 | 1.93 | 5.79 |