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 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 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 Audited
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 22-05-2026   15:30:00
End date and time of board meeting 22-05-2026   19:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.narayanahealth.org/stakeholder-relations/company-policies
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 is no default on Loan



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 Standalone Standalone
1 Income
Revenue from operations 1,04,405.00 3,97,514.10
Other income 12,705.90 17,643.40
Total income 1,17,110.90 4,15,157.50
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 23,898.60 91,340.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (104.50) 305.30
(d) Employee benefit expense 17,472.00 70,538.00
(e) Finance costs 3,878.20 12,711.60
(f) Depreciation, depletion and amortisation expense 5,071.00 19,147.80
(f) Other Expenses
1 Professional fess to doctors 22,393.80 81,893.10
2 Other expenses 18,083.60 69,492.60
Total other expenses 40,477.40 1,51,385.70
Total expenses 90,692.70 3,45,428.70
3 Total profit before exceptional items and tax 26,418.20 69,728.80
4 Exceptional items 0.00 (4,527.60)
5 Total profit before tax 26,418.20 65,201.20
6 Tax expense
7 Current tax 6,904.10 15,649.20
8 Deferred tax (698.40) (759.30)
9 Total tax expenses 6,205.70 14,889.90
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 20,212.50 50,311.30
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 20,212.50 50,311.30
17 Other comprehensive income net of taxes 155.90 1.70
18 Total Comprehensive Income for the period 20,368.40 50,313.00
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 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.95 24.77
Diluted earnings (loss) per share from continuing operations 9.95 24.77
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 9.95 24.77
Diluted earnings (loss) per share from continuing and discontinued operations 9.95 24.77
24 Debt equity ratio 0.7600 0.7600
25 Debt service coverage ratio 5.0800 3.3100
26 Interest service coverage ratio 7.8100 6.1300
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,19,902.80
Capital work-in-progress 20,916.30
Investment property 0.00
Goodwill 2,205.90
Other intangible assets 7,316.40
Intangible assets under development 2,509.40
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 88,634.40
Trade receivables, non-current 0.00
Loans, non-current 60,094.90
Other non-current financial assets
1 Other financial assets 6,201.10
Total of other non-current financial assets 6,201.10
Total non-current financial assets 1,54,930.40
Deferred tax assets (net) 0.00
Other non-current assets
1 Right of use assets 13,999.30
2 Other non-current assets 6,924.70
3 Income tax assets (net) 151.20
Total of other non-current assets 21,075.20
Total non-current assets 4,28,856.40
2 Current assets
Inventories 4,047.80
Current financial asset
Current investments 20,029.00
Trade receivables, current 32,541.90
Cash and cash equivalents 18,029.10
Bank balance other than cash and cash equivalents 24,346.40
Loans, current 5,450.00
Other current financial assets
Total of other current financial assets 5,915.20
Total current financial assets 1,06,311.60
Current tax assets (net) 0.00
Other current assets
1 Other current assets 3,138.10
Total of other current assets 3,138.10
Total current assets 1,13,497.50
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 5,42,353.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 20,436.10
Other equity 2,39,307.10
Total equity attributable to owners of parent 2,59,743.20
Non controlling interest
Total equity 2,59,743.20
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,73,774.70
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 11,746.00
2 Other financial liabilities 4,886.30
Total of other non-current financial liabilities 16,632.30
Total non-current financial liabilities 1,90,407.00
Provisions, non-current 6,778.30
Deferred tax liabilities (net) 4,790.90
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 3,526.50
Total of other non-current liabilities 3,526.50
Total non-current liabilities 2,05,502.70
Current liabilities
Current financial liabilities
Borrowings, current 10,079.70
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,255.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41,733.80
Total Trade payable 43,989.00
Other current financial liabilities
1 Lease liabilities 1,385.90
2 Other financial liabilities 4,180.10
Total of other current financial liabilities 5,566.00
Total current financial liabilities 59,634.70
Other current liabilities 7,403.80
1 Other current liabilities 7,403.80
Total of other current liabilities 7,403.80
Provisions, current 7,570.90
Current tax liabilities (Net) 2,498.60
Deferred government grants, Current 0.00
Total current liabilities 77,108.00
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 2,82,610.70
Total equity and liabilites 5,42,353.90
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 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 01-01-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measeuremnet gains/(losses) on defined benefit plans 208.40 94.50
Total Amount of items that will not be reclassified to profit and loss 208.40 94.50
2 Income tax relating to items that will not be reclassified to profit or loss 52.50 23.80
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains/ (losses) in cash flow hedge 0.00 (69.00)
Total Amount of items that will be reclassified to profit and loss 0.00 (69.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 155.90 1.70



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 65,201.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 12,711.60
Adjustments for decrease (increase) in inventories 305.30
Adjustments for decrease (increase) in trade receivables, current (8,176.30)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,525.30
Adjustments for decrease (increase) in other non-current assets (2,269.40)
Adjustments for other financial assets, non-current 7,283.30
Adjustments for other financial assets, current (2,146.20)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 5,512.60
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,692.00
Adjustments for increase (decrease) in other non-current liabilities (442.20)
Adjustments for depreciation and amortisation expense 19,147.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.30
Adjustments for provisions, current 2,942.50
Adjustments for provisions, non-current 2,431.20
Adjustments for other financial liabilities, current (14.40)
Adjustments for other financial liabilities, non-current 89.10
Adjustments for unrealised foreign exchange losses gains (144.70)
Adjustments for dividend income 9,435.20
Adjustments for interest income 3,731.80
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (962.70)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 68.70
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 26,386.80
Net cash flows from (used in) operations 91,588.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 15,730.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 75,857.40
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 2,205.00
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 0.00
Proceeds from sales of property, plant and equipment 561.20
Purchase of property, plant and equipment 52,192.40
Proceeds from sales of investment property 0.00
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 54,882.20
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 9,435.20
Interest received 1,821.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 943.30
Net cash flows from (used in) investing activities (96,518.80)
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 55,394.90
Repayments of borrowings 19,129.40
Payments of lease liabilities 2,651.10
Dividends paid 9,100.40
Interest paid 11,143.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 13,370.20
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (7,291.20)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 520.00
Net increase (decrease) in cash and cash equivalents (6,771.20)
Cash and cash equivalents cash flow statement at beginning of period 24,800.30
Cash and cash equivalents cash flow statement at end of period 18,029.10





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 M/s. Deloitte Haskins & Sells LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Narayana Hrudayalaya Limited Charmakki Infrastructure Entity under control/Joint control of Promoters Any other transaction Rent Expenses 100.00 NA 44.40 6.50 6.90
2 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Poor Patient Funding 500.00 NA 408.30 79.70 0.00
3 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Reimbursement of expenses 7.00 NA 0.00 11.30 11.30
4 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Rent Expenses 115.00 NA 58.20 0.00 0.00
5 Narayana Hrudayalaya Limited Hrudaylaya Pharmacy Partnership Firm under control/Joint control of Promoters Any other transaction Reimbursement of expenses 5.00 NA 0.00 0.20 0.20
6 Narayana Hrudayalaya Limited Hrudaylaya Pharmacy Partnership Firm under control/Joint control of Promoters Purchase of goods or services 5.00 NA 0.00 0.00 0.00
7 Narayana Hrudayalaya Limited Amaryllis Healthcare Private Limited Entity under control/Joint control of Promoters Purchase of goods or services 2,000.00 NA 102.50 12.90 12.90
8 Narayana Hrudayalaya Limited Narayana Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Hospital Lease rent 150.00 NA 45.00 290.60 305.20
9 Narayana Hrudayalaya Limited Narayana Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 125.00 NA 13.50 72.00 86.40
10 Narayana Hrudayalaya Limited Narayana Vaishno Devi Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 100.00 NA 26.30 42.10 15.70
11 Narayana Hrudayalaya Limited Narayana Vaishno Devi Hospitals Private Limited Wholly Owned Subsidiary Sale of goods or services 150.00 NA 18.60 33.70 0.00
12 Narayana Hrudayalaya Limited Narayana Vaishno Devi Hospitals Private Limited Wholly Owned Subsidiary Purchase of goods or services 150.00 NA 0.00 9.70 5.60
13 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 100.00 NA 10.40 12.20 20.90
14 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Sale of goods or services 700.00 NA 93.30 28.90 60.10
15 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Sale of fixed assets 175.00 NA 5.60 0.30 0.00
16 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Purchase of goods or services 500.00 NA 19.30 55.30 40.70
17 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Any other transaction Rent 5.00 NA 0.40 0.00 0.00
18 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 300.00 NA 58.80 2.50 97.20
19 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Any other transaction Lease Rent 200.00 NA 18.20 7.90 7.90
20 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Any other transaction Guarantee commission income 300.00 NA 17.50 3.40 0.00
21 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Sale of goods or services 1,000.00 NA 9.80 1.50 4.90
22 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Sale of fixed assets 150.00 NA 0.00 1.90 0.00
23 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Purchase of goods or services 1,00,000.00 NA 24,465.40 4,143.30 6,595.90
24 Narayana Hrudayalaya Limited Samyat Health Private Limited Wholly-owned subsidiary Loan 25,000.00 NA 0.00 150.00 150.00 Loan 8.600 On Demand Unsecured General Corporate Expenses
25 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Any other transaction Reimbursement of expenses (Net) & Other Contingencies 1,500.00 NA 80.30 63.50 11.30
26 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Purchase of goods or services 550.00 NA 105.80 83.30 1.20
27 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Sale of goods or services 600.00 NA 21.60 53.20 92.80
28 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Sale of fixed assets 10.00 NA 3.60 0.00 0.00
29 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 1,000.00 NA 9.40 359.70 352.20
30 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Hospital Lease rent 82.00 NA 21.00 0.00 0.00
31 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Sale of goods or services 175.00 NA 0.10 101.00 170.50
32 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Sale of fixed assets 10.00 NA 4.10 0.20 0.00
33 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Purchase of fixed assets 10.00 NA 0.00 8.00 0.00
34 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Corporate Guarantee commission 80.00 NA 15.50 25.20 0.00
35 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Purchase of goods or services 50.00 NA 0.00 19.70 0.20
36 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 900.00 NA 195.20 927.00 65.10
37 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Provision of IT services- HINAI Support and maintenance 800.00 NA 765.20 3,811.10 0.00
38 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Provision off-shore business auxiliary services 1,000.00 NA 858.30 0.00 0.00
39 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Sale of goods or services 8,000.00 NA 4,230.00 0.00 4,062.90
40 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Loan 50,602.20 NA 50,602.20 0.00 50,602.20 Loan 6.400 On Demand Unsecured Growth Expansion plan for group Textual Information(1)
41 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 100.00 NA 14.50 81.20 77.00
42 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Provision of services related to Athma SaaS licence (Platform of Athma Software) 420.00 NA 2.00 107.20 117.20
43 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Rent ( Excluding GST ) 8.00 NA 2.30 5.50 0.00
44 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 200.00 NA 32.00 102.10 151.30
45 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Provision of services related to Medha licence (Platform of Medha Software) 50.00 NA 2.00 19.00 26.40
46 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Loan 1,000.00 NA 0.00 50.00 50.00 Loan 8.600 On Demand Unsecured General Corporate Expenses
47 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Rent 10.00 NA 0.30 1.20 0.00
48 Narayana Hrudayalaya Limited Dr. Emmanuel Rupert Key Management Personnel (KMP) Any other transaction Rent 6.60 NA 3.30 0.00 0.00
49 Narayana Hrudayalaya Limited Syngene International Limited Enterprise in which a Director is interested Sale of goods or services 100.00 NA 74.70 33.40 100.30
50 Narayana Hrudayalaya Limited Narayana Health Enterprises Narayana Health Enterprises trust is settled by Dr Devi Prasad Shetty, Chairman & Whole time Director for the purpose of promoting Health Care Any other transaction Reimbursement of expenses(Net) & Other Contingencies 30.00 NA 10.40 16.70 0.00
51 Narayana Hrudayalaya Limited Mazumdar Shah Medical Foundation Trust in which Promoter is a Trustee Any other transaction Rent Expenses 400.00 NA 125.00 0.00 0.00
52 Narayana Hrudayalaya Limited Mazumdar Shah Medical Foundation Trust in which Promoter is a Trustee Sale of goods or services 150.00 NA 12.40 17.00 0.00
53 Narayana Hrudayalaya Limited Narayana Hrudayalaya Foundation Trust in which Promoter is a Trustee Any other transaction Rent Expenses 50.00 NA 15.80 0.20 1.10
54 Narayana Hrudayalaya Limited Narayana Hrudayalaya Foundation Trust in which Promoter is a Trustee Any other transaction Reimbursement of expenses 100.00 NA 0.00 20.70 0.00
55 Narayana Hrudayalaya Limited Narayana Hrudayalaya Foundation Trust in which Promoter is a Trustee Any other transaction Revenue from Healthcare Service 100.00 NA 1.80 0.00 0.00
56 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 1,000.00 NA 269.10 18.00 (17.80)
57 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Sale of goods or services 1,000.00 NA 355.10 348.70 267.80
58 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Purchase of goods or services 300.00 NA 0.00 0.10 0.00
59 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Any other transaction Lease Rent 12.00 NA 0.30 0.30 0.00
60 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Any other transaction Corporate Guarantee Commission 80.00 NA 27.50 0.00 0.00
61 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly-owned subsidiary Loan 10.00 NA 2,500.00 2,700.00 5,250.00 Loan 8.600 On Demand Unsecured General Corporate Expenses
62 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly-owned subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 500.00 NA 0.30 11.70 11.90
63 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly-owned subsidiary Sale of goods or services 70.00 NA 28.50 9.20 271.50
64 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly-owned subsidiary Sale of fixed assets 20.00 NA 0.00 3.30 0.00
65 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly-owned subsidiary Any other transaction Insurance Claims for base policy to by settled bu NHIL 50.00 NA 32.20 5.70 26.50
66 Narayana Hrudayalaya Limited Immuneel Therapeutics Private Limited Enterprise in which a Director is interested Sale of goods or services 10.00 NA 0.50 8.80 4.30
67 Meridian Medical Research & Hospitals Ltd. Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Lease Rental 15.00 NA 7.50 1.30 0.00
68 Meridian Medical Research & Hospitals Ltd. Samyat Healthcare Private Limited (SHPL) Fellow Subsidiary Purchase of goods or services 10,000.00 NA 2,878.70 728.90 648.00
69 Meridian Medical Research & Hospitals Ltd. Samyat Healthcare Private Limited (SHPL) Fellow Subsidiary Any other transaction Lease Rental 10.00 NA 3.70 0.70 0.60
70 Meridian Medical Research & Hospitals Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Insurance Premium for Employees 15.00 NA 9.40 0.00 0.00
71 Meridian Medical Research & Hospitals Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Pre Policy Medical checkup, Claims and VAS 50.00 NA 0.60 11.90 6.10
72 Meridian Medical Research & Hospitals Ltd. NARAYANA HRUDAYALAYA FOUNDATIONS Fellow Subsidiary Any other transaction Equipment lease Rental 144.00 NA 71.30 13.20 0.00
73 Meridian Medical Research & Hospitals Ltd. NARAYANA HRUDAYALAYA FOUNDATIONS Fellow Subsidiary Any other transaction Others - Discount Entitlement 80.00 NA 60.20 0.00 0.00
74 Narayana Vaishno Devi Specialty Hospitals Private Limited Amaryllis Healthcare Private Limited Enterprise in which a director is interested Purchase of goods or services 200.00 NA 19.70 20.20 2.20
75 Narayana Vaishno Devi Specialty Hospitals Private Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Purchase of goods or services 100.00 NA 15.10 12.60 2.50
76 Narayana Vaishno Devi Specialty Hospitals Private Limited Samyat Healthcare Private Limited (SHPL) Fellow Subsidiary Purchase of goods or services 250.00 NA 26.10 29.80 5.70
77 Samyat Healthcare Private Limited (SHPL) Narayana Hrudayalaya Surgical Hospital Private Limited Fellow Subsidiary Sale of goods or services 5,000.00 NA 816.40 209.40 267.00
78 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Sale of goods or services 2,500.00 NA 804.70 305.50 308.50
79 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Purchase of goods or services 50.00 NA 0.10 2.00 0.10
80 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Purchase of fixed assets 50.00 NA 0.70 0.00 0.00
81 Samyat Healthcare Private Limited (SHPL) Dharamshila Cancer Foundation and Research Centre Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Sale of goods or services 4,500.00 NA 41.50 242.70 131.30
82 Samyat Healthcare Private Limited (SHPL) Dharamshila Cancer Foundation and Research Centre Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Sale of goods or services 50.00 NA 2.40 0.70 2.00
83 Samyat Healthcare Private Limited (SHPL) Dharamshila Cancer Foundation and Research Centre Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Any other transaction Rent income for Equipment 500.00 NA 235.30 0.00 67.00
84 Samyat Healthcare Private Limited (SHPL) Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Insurance Premium for Employees (Base Cover + CPA) # 2.00 NA 2.70 0.00 0.00
85 Samyat Healthcare Private Limited (SHPL) Amaryllis Healthcare Private Limited Enterprise in which a Director is interested Purchase of goods or services 5,000.00 NA 763.00 93.60 0.00
86 Narayana Hrudayalaya Surgical Hospital Private Limited Narayana Hrudayalaya Foundation Fellow Subsidiary Any other transaction Lease rent 112.00 NA 23.70 3.80 0.00
87 Narayana Hrudayalaya Surgical Hospital Private Limited Narayana Health Insurance Limited Fellow Subsidiary Sale of goods or services 1,500.00 NA 32.20 12.60 6.70
88 NH Integrated Care Private Limited Hrudaylaya Pharmacy Partnership Firm under control/Joint control of Promoters Any other transaction Sale and providing of services of insurance related services  2.00 NA 0.00 0.20 0.00
89 NH Integrated Care Private Limited Narayana Health Insurance Limited Fellow Subsidiary Sale of goods or services 1,400.00 NA 13.50 37.00 21.10
90 Narayana Hrudayalaya Limited Dr. Devi Prasad Shetty Promoter Remuneration 0.00 NA 912.00 0.00 0.00
91 Narayana Hrudayalaya Limited Mr. Viren Prasad Shetty Promoter Remuneration 0.00 NA 211.20 0.00 0.00
92 Narayana Hrudayalaya Limited Dr. Aneesh Shetty Promoter Group Remuneration 0.00 NA 304.80 0.00 0.00
93 Meridian Medical Research & Hospitals Ltd. Amaryllis Healthcare Private Limited Enterprise in which a director is interested Purchase of goods or services 175.00 NA 0.30 0.00 0.00
94 Meridian Medical Research & Hospitals Ltd. Dharamshila Cancer Foundation and Research Centre Meridian Medical Research & Hospitals Ltd., a Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Sale of goods or services 0.10 NA 2.20 0.00 0.00
95 Meridian Medical Research & Hospitals Ltd. Dharamshila Cancer Foundation and Research Centre Meridian Medical Research & Hospitals Ltd., a Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Purchase of goods or services 20.00 NA (4.70) 0.00 (4.70)
96 NH Integrated Care Private Limited Glance Digital Experience Private Limited Enterprise in which a director is interested Any other transaction Providing health care services including OP consultations, health check ups for all eligible individuals associated with Glance. 10.00 NA 5.80 0.00 0.00
97 NH Integrated Care Private Limited InMobi Technology Services Private Limited Enterprise in which a director is interested Any other transaction Health Check-ups for the employees of Inmobi 10.00 NA 7.90 0.00 0.00
98 Narayana Health Insurance Limited Biocon Biologics Limited Enterprise in which a director is interested Any other transaction Group Insurance 1,000.00 NA 803.60 0.00 0.00
99 Narayana Health Insurance Limited Syngene International Limited Enterprise in which a director is interested Any other transaction Group Insurance 1,000.00 NA 956.90 0.00 0.00
100 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly-owned subsidiary Any other transaction Rent 10.00 NA 0.30 0.00 0.00
101 Meridian Medical Research & Hospitals Ltd. Samyat Healthcare Private Limited (SHPL) Fellow Subsidiary Sale of goods or services 10.00 NA 1.40 0.00 1.40
102 Meridian Medical Research & Hospitals Ltd. Samyat Healthcare Private Limited (SHPL) Fellow Subsidiary Any other transaction Security Deposit against Lease Rental 1.00 NA 0.70 0.00 6.00
Total value of transaction during the reporting period 94,868.70



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Textual Information(1) Includes foriegn exchange re-statement as on March 31, 2026