Integrated Filing — IndAS



General information about company

Scrip Code 543980
NSE Symbol JLHL
MSEI Symbol NOTLISTED
ISIN INE682M01012
Name of company Jupiter Life Line Hospitals 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 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Healthcare Services
Start date and time of board meeting 15-05-2026   15:00:00
End date and time of board meeting 15-05-2026   17:50:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 38,783.80 1,49,978.70
Other income 914.90 4,236.80
Total income 39,698.70 1,54,215.50
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 7,684.90 29,914.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (310.80) (1,187.50)
(d) Employee benefit expense 6,771.70 25,632.50
(e) Finance costs 900.80 3,266.30
(f) Depreciation, depletion and amortisation expense 2,325.70 8,764.00
(f) Other Expenses
1 Other Expenses 6,562.10 24,890.70
2 Professional fees 9,159.60 36,402.90
Total other expenses 15,721.70 61,293.60
Total expenses 33,094.00 1,27,683.20
3 Total profit before exceptional items and tax 6,604.70 26,532.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,604.70 26,532.30
6 Tax expense
7 Current tax 964.60 6,374.90
8 Deferred tax 764.30 250.00
9 Total tax expenses 1,728.90 6,624.90
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 4,875.80 19,907.40
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 4,875.80 19,907.40
17 Other comprehensive income net of taxes 191.10 (448.50)
18 Total Comprehensive Income for the period 5,066.90 19,458.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,061.50 19,440.80
Total profit or loss, attributable to non-controlling interests 5.40 18.10
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,060.60 19,439.90
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6.30 19.00
21 Details of equity share capital
Paid-up equity share capital 6,556.60 6,556.60
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,47,851.80
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.66 29.59
Diluted earnings (loss) per share from continuing operations 7.66 29.59
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 7.66 29.59
Diluted earnings (loss) per share from continuing and discontinued operations 7.66 29.59
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 above consolidated financial results of Jupiter Life Line Hospitals Limited ('the Company') and its subsidiaries (together referred to as “the Group”) for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 15, 2026. These results have been subjected to audit by the joint statutory auditors of the Company,who have issued an unmodified report. 2.��These consolidated financial results have been prepared in accordance with the Indian Accounting Standard (Ind AS), as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015, the relevant rules issued thereunder, and in compliance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other accounting principles generally accepted in India. 3.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 (‘New Labour Codes’). The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed the financial implications of the changes arising from the implementation of the New Labour Codes in accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation which has resulted in increase in gratuity liability arising out of past service cost by Rs. 48.87 Million(net of subsequent reversal upon actualisation of charge). Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount under “Exceptional Items” in the consolidated financial results for the quarter and year ended March 31, 2026. 4.�The Group is primarily engaged in the business of Healthcare services in India, which constitutes its only reportable business and geographical segment in accordance with Ind AS 108 - Operating Segments. Accordingly, no separate segment disclosures are required. Further, segment reporting for its Hotel division is not required, as its contribution to the Group’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. 5. The figures for quarter ended March 31, 2026 and for the corresponding quarter ended March 31, 2025 are arrived at as the difference between audited figures in respect of the full financial year and the unaudited published figures upto nine months of the relevant financial year. 6. The Board of Directors of the Holding Company at their meeting held on May 15, 2026 declared an interim dividend of Rs. 1 per share for the financial year 2025-26.The record date for the same is May 22, 2026. 7.The proposed merger of Medulla Healthcare Private Limited (“Transferor Company”), a direct wholly-owned subsidiary of Jupiter Life Line Hospitals Limited (“Transferee Company”) with the Transferee Company with effect from April 1, 2025 is pending final sanction of the Honourable National Company Law Tribunal, Mumbai. Thus, effect of the proposed scheme is not given in the current financial statements (being not material) of the Transferee Company. 8. In case of non-body corporates (partnership firms), consolidation is done considering these entities as subsidiaries and consequently the numbers for previous quarters, period and year are accordingly restated. 9.�Previous period figures have been regrouped and/or reclassified to conform to the current year presentation, wherever necessary. 10.�The consolidated financial results are available on the Company’s website (www.jupiterhospital.com) and on the websites of the Stock Exchanges (www.bseindia.com and www.nseindia.com).



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,37,592.00
Capital work-in-progress 12,921.20
Investment property 0.00
Goodwill 0.00
Other intangible assets 795.60
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 10.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 3,325.00
Total of other non-current financial assets 3,325.00
Total non-current financial assets 3,335.00
Deferred tax assets (net) 1,983.40
Other non-current assets
1 Other non-current assets 13,195.70
Total of other non-current assets 13,195.70
Total non-current assets 1,69,822.90
2 Current assets
Inventories 3,833.60
Current financial asset
Current investments 48,570.40
Trade receivables, current 7,553.90
Cash and cash equivalents 5,476.10
Bank balance other than cash and cash equivalents 340.70
Loans, current 0.00
Other current financial assets
Total of other current financial assets 645.90
Total current financial assets 62,587.00
Current tax assets (net) 649.50
Other current assets
1 Other current assets 1,419.90
Total of other current assets 1,419.90
Total current assets 68,490.00
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 2,38,312.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,556.60
Other equity 1,47,851.80
Total equity attributable to owners of parent 1,54,408.40
Non controlling interest 0.90
Total equity 1,54,409.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 50,089.70
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
1 Lease Liabilities 6,553.30
Total of other non-current financial liabilities 6,553.30
Total non-current financial liabilities 56,643.00
Provisions, non-current 1,646.10
Deferred tax liabilities (net) 2,957.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 61,246.10
Current liabilities
Current financial liabilities
Borrowings, current 763.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,037.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,516.40
Total Trade payable 9,553.90
Other current financial liabilities
1 Lease liabilities 1,018.00
2 Other Financial Liabilities 7,093.30
Total of other current financial liabilities 8,111.30
Total current financial liabilities 18,428.20
Other current liabilities 2,968.00
1 Other current liabilities 2,968.00
Total of other current liabilities 2,968.00
Provisions, current 920.10
Current tax liabilities (Net) 341.20
Deferred government grants, Current 0.00
Total current liabilities 22,657.50
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 83,903.60
Total equity and liabilites 2,38,312.90
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (191.10) 448.50
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 0.00 0.00
5 Total Other comprehensive income 191.10 (448.50)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 26,532.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,266.20
Adjustments for decrease (increase) in inventories (1,187.50)
Adjustments for decrease (increase) in trade receivables, current (3,439.80)
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 (649.70)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,682.70
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (188.30)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 8,764.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (1,324.90)
Adjustments for provisions, non-current 592.10
Adjustments for other financial liabilities, current 648.20
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.80
Adjustments for interest income 2,943.60
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 185.70
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 16.70
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 203.80
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.10
Total adjustments for reconcile profit (loss) 6,624.90
Net cash flows from (used in) operations 33,157.20
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,386.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 26,770.80
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 (586.20)
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 50,184.50
Proceeds from sales of investment property 27.10
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 0.80
Interest received 2,353.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,023.90
Net cash flows from (used in) investing activities (44,193.20)
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 0.00
Proceeds from issuing other equity instruments 0.00
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 18,604.30
Repayments of borrowings 325.50
Payments of lease liabilities 1,621.80
Dividends paid 655.70
Interest paid 2,354.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 13,646.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,775.50)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (3,775.50)
Cash and cash equivalents cash flow statement at beginning of period 9,251.60
Cash and cash equivalents cash flow statement at end of period 5,476.10





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Aswin P. Malde & Co, Chartered Accountants Yes 28-02-2029
2 KKC & Associates LLP Chartered Accountants Yes 31-07-2027