| 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 | 28-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-05-2026 |
| 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 | Audited |
| 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 | Health Care Business |
| Start date and time of board meeting | 28-05-2026 16:00:00 |
| End date and time of board meeting | 28-05-2026 18:45:00 |
| 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 |
| 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 | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,035.11 | 10,435.70 | |
| Other income | 17.74 | 53.12 | |
| Total income | 3,052.85 | 10,488.82 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 792.87 | 2,992.04 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 33.15 | 368.50 |
| (d) | Employee benefit expense | 210.18 | 798.63 |
| (e) | Finance costs | 129.03 | 349.16 |
| (f) | Depreciation, depletion and amortisation expense | 63.69 | 254.79 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 562.41 | 1,661.54 |
| 2 | Cost Of Rendering Services | 219.30 | 844.60 |
| Total other expenses | 781.71 | 2,506.14 | |
| Total expenses | 2,010.63 | 7,269.26 | |
| 3 | Total profit before exceptional items and tax | 1,042.22 | 3,219.56 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,042.22 | 3,219.56 |
| 6 | Tax expense | ||
| 7 | Current tax | 207.05 | 773.62 |
| 8 | Deferred tax | (0.57) | (2.91) |
| 9 | Total tax expenses | 206.48 | 770.71 |
| 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 | 835.74 | 2,448.85 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | (2.76) |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | (2.76) |
| 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 | 835.74 | 2,446.09 |
| 17 | Other comprehensive income net of taxes | 1.79 | 7.58 |
| 18 | Total Comprehensive Income for the period | 837.53 | 2,453.67 |
| 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 | 3,639.34 | 3,639.34 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 11,590.87 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.34 | 3.92 | |
| Diluted earnings (loss) per share from continuing operations | 1.34 | 3.92 | |
| 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 | 1.34 | 3.92 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.34 | 3.92 | |
| 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) | Notes to Statement of Consolidated Financial Results 1.The consolidated financial results for the quarter and year ended March 31, 2026 ('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. 2.The consolidated figures for the quarters ended March 31, 2026 and March 31, 2025, represent the differences between the audited annual financial results for the years ended March 31, 2026 and March 31, 2025, and the unaudited quarterly results upto December 31, 2025 and December 31, 2024, respectively. The unaudited consolidated financial results for the nine months ended December 31, 2024 were approved by the Board of Directors of the Company. The statutory auditors have not carried out limited review procedures on the standalone financial results for the nine months ended December 31, 2024. 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 May 28, 2026. 5.The Statutory Auditors of the Company have carried out audit of the consolidated financial results for the quarter and year ended March 31, 2026 and they have issued an unmodified Review Report on the same. The Audit 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 year ended March 31, 2026. 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.During the year The Company has completed its Initial Public Offer (IPO) of 20886200 equity shares of face value of Rs 5 each at an issue price of Rs 79 per share including a share premium of Rs 74 per share. The issue comprised of a fresh issue of 11392500 equity shares aggregating to Rs 9000.08 Lakhs and offer for sale of 9493700 equity shares by selling shareholder aggregating to Rs 7500.02 Lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27 2026. The utilisation of IPO proceeds (in Rs Lakhs) is as follows. For Funding capital expenditure towards establishment of New IVF Centers of our Company amount to be utilised as per prospectus is 5000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 5000.00 Lakhs. For Repayment or pre payment in full or in part of certain outstanding loans availed by our Company amount to be utilised as per prospectus is 2000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 2000.00 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised upto March 31 2026 is 96.99 Lakhs and amount remaining unutilised is 1131.20 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised upto March 31 2026 is 771.89 Lakhs and amount remaining unutilised is 0.00. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised upto March 31 2026 is 868.88 Lakhs and Total amount remaining unutilised is 8131.20 Lakhs. 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.The above financial results of the group are available on the holding Company’s website www.gaudiumivfcentre.com and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com). 10. Item of expenditure which exceeds 10 percent of the total expenditure (in Rs In Lakhs) is as follows. For Sales and marketing expenses the amount for the Quarter ended March 31 2026 (Audited) is 236.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 129.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 169.39 Lakhs and amount for the Year ended March 31 2026 Audited is 684.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 584.88 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 67.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 67.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 64.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 267.76 Lakhs and amount for the Year ended March 31 2025 Audited is 250.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.71 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 44.55 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 49.20 Lakhs and amount for the Year ended March 31 2026 (Audited) is 266.71 Lakhs and amount for the Year ended March 31 2025 (Audited) is 199.48 Lakhs. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 746.44 | ||
| Capital work-in-progress | 0.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 37.00 | ||
| Other intangible assets | 865.28 | ||
| Intangible assets under development | 1,196.83 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 500.00 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 400.00 | ||
| Other non-current financial assets | |||
| 1 | Right of use asset | 121.62 | |
| 2 | Other financial assets | 8,113.08 | |
| Total of other non-current financial assets | 8,234.70 | ||
| Total non-current financial assets | 9,134.70 | ||
| Deferred tax assets (net) | |||
| Other non-current assets | |||
| Total of other non-current assets | |||
| Total non-current assets | 11,980.25 | ||
| 2 | Current assets | ||
| Inventories | 354.46 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 5,337.93 | ||
| Cash and cash equivalents | 878.57 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 523.86 | ||
| Total current financial assets | 6,740.36 | ||
| Current tax assets (net) | |||
| Other current assets | |||
| 1 | Other current assets | 235.38 | |
| Total of other current assets | 235.38 | ||
| Total current assets | 7,330.20 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 19,310.45 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 3,639.34 | ||
| Other equity | 11,590.87 | ||
| Total equity attributable to owners of parent | 15,230.21 | ||
| Non controlling interest | |||
| Total equity | 15,230.21 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | |||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| Total Trade payable | |||
| Other non-current financial liabilities | |||
| 1 | Lease liabilities | 128.26 | |
| Total of other non-current financial liabilities | 128.26 | ||
| Total non-current financial liabilities | 128.26 | ||
| Provisions, non-current | 39.86 | ||
| Deferred tax liabilities (net) | 59.39 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | |||
| Total of other non-current liabilities | |||
| Total non-current liabilities | 227.51 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2,307.48 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 51.94 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,170.98 | ||
| Total Trade payable | 1,222.92 | ||
| Other current financial liabilities | |||
| 1 | Lease liabilities | 21.28 | |
| 2 | Other financial liabilities | 79.39 | |
| Total of other current financial liabilities | 100.67 | ||
| Total current financial liabilities | 3,631.07 | ||
| Other current liabilities | 82.74 | ||
| 1 | Other current liabilities | 82.74 | |
| Total of other current liabilities | 82.74 | ||
| Provisions, current | 9.93 | ||
| Current tax liabilities (Net) | 128.99 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 3,852.73 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 4,080.24 | ||
| Total equity and liabilites | 19,310.45 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes to Statement of Consolidated Financial Results 1.The consolidated financial results for the quarter and year ended March 31, 2026 ('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. 2.The consolidated figures for the quarters ended March 31, 2026 and March 31, 2025, represent the differences between the audited annual financial results for the years ended March 31, 2026 and March 31, 2025, and the unaudited quarterly results upto December 31, 2025 and December 31, 2024, respectively. The unaudited consolidated financial results for the nine months ended December 31, 2024 were approved by the Board of Directors of the Company. The statutory auditors have not carried out limited review procedures on the standalone financial results for the nine months ended December 31, 2024. 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 May 28, 2026. 5.The Statutory Auditors of the Company have carried out audit of the consolidated financial results for the quarter and year ended March 31, 2026 and they have issued an unmodified Review Report on the same. The Audit 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 year ended March 31, 2026. 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.During the year The Company has completed its Initial Public Offer (IPO) of 20886200 equity shares of face value of Rs 5 each at an issue price of Rs 79 per share including a share premium of Rs 74 per share. The issue comprised of a fresh issue of 11392500 equity shares aggregating to Rs 9000.08 Lakhs and offer for sale of 9493700 equity shares by selling shareholder aggregating to Rs 7500.02 Lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27 2026. The utilisation of IPO proceeds (in Rs Lakhs) is as follows. For Funding capital expenditure towards establishment of New IVF Centers of our Company amount to be utilised as per prospectus is 5000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 5000.00 Lakhs. For Repayment or pre payment in full or in part of certain outstanding loans availed by our Company amount to be utilised as per prospectus is 2000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 2000.00 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised upto March 31 2026 is 96.99 Lakhs and amount remaining unutilised is 1131.20 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised upto March 31 2026 is 771.89 Lakhs and amount remaining unutilised is 0.00. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised upto March 31 2026 is 868.88 Lakhs and Total amount remaining unutilised is 8131.20 Lakhs. 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.The above financial results of the group are available on the holding Company’s website www.gaudiumivfcentre.com and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com). 10. Item of expenditure which exceeds 10 percent of the total expenditure (in Rs In Lakhs) is as follows. For Sales and marketing expenses the amount for the Quarter ended March 31 2026 (Audited) is 236.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 129.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 169.39 Lakhs and amount for the Year ended March 31 2026 Audited is 684.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 584.88 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 67.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 67.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 64.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 267.76 Lakhs and amount for the Year ended March 31 2025 Audited is 250.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.71 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 44.55 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 49.20 Lakhs and amount for the Year ended March 31 2026 (Audited) is 266.71 Lakhs and amount for the Year ended March 31 2025 (Audited) is 199.48 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 | Audited | 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 | |||||||
| 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 | Audited | 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 | ||
| 1 | Amount of items that will not be reclassified to profit and loss | 2.39 | 10.13 |
| Total Amount of items that will not be reclassified to profit and loss | 2.39 | 10.13 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.60 | 2.55 |
| 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 | 1.79 | 7.58 |
| 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 | 3,219.56 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 349.16 | |||||
| Adjustments for decrease (increase) in inventories | 368.50 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,083.19) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (58.07) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (4.16) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (197.60) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 62.57 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 254.79 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 30.72 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 25.54 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 47.96 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 10.13 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (5.99) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.44 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,295.12) | |||||
| Net cash flows from (used in) operations | 1,924.44 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,199.72 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 724.72 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 1.00 | |||||
| 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 | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 213.58 | |||||
| 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 | 458.33 | |||||
| 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 | 0.00 | |||||
| Interest received | 12.26 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (8,106.76) | |||||
| Net cash flows from (used in) investing activities | (8,765.41) | |||||
| 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 | 9,000.08 | |||||
| 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 | 1,687.37 | |||||
| Repayments of borrowings | 1,269.32 | |||||
| Payments of lease liabilities | 32.03 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 335.07 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (853.27) | |||||
| Net cash flows from (used in) financing activities | 8,197.76 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 157.07 | |||||
| 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 | 157.07 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 721.50 | |||||
| Cash and cash equivalents cash flow statement at end of period | 878.57 | |||||
| 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 | S K G N & Associates LLP | Yes | 31-12-2027 | ||
|---|---|---|---|---|---|