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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-07-2026   15:30:00
End date and time of board meeting 31-07-2026   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,68,363.40 2,68,363.40
Other income 3,547.60 3,547.60
Total income 2,71,911.00 2,71,911.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 52,030.60 52,030.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (602.40) (602.40)
(d) Employee benefit expense 72,483.80 72,483.80
(e) Finance costs 8,680.10 8,680.10
(f) Depreciation, depletion and amortisation expense 15,608.10 15,608.10
(f) Other Expenses
1 Professional Fees to doctors 32,701.00 32,701.00
2 Other expenses 64,780.20 64,780.20
Total other expenses 97,481.20 97,481.20
Total expenses 2,45,681.40 2,45,681.40
3 Total profit before exceptional items and tax 26,229.60 26,229.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 26,229.60 26,229.60
6 Tax expense
7 Current tax 5,570.30 5,570.30
8 Deferred tax (258.40) (258.40)
9 Total tax expenses 5,311.90 5,311.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement (190.70) (190.70)
11 Net Profit Loss for the period from continuing operations 20,727.00 20,727.00
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 20,727.00 20,727.00
17 Other comprehensive income net of taxes (1,322.50) (1,322.50)
18 Total Comprehensive Income for the period 19,404.50 19,404.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 20,717.80 20,717.80
Total profit or loss, attributable to non-controlling interests 9.20 9.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 19,395.30 19,395.30
Total comprehensive income for the period attributable to owners of parent non-controlling interests 9.20 9.20
21 Details of equity share capital
Paid-up equity share capital 20,436.10 20,436.10
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.2 10.2
Diluted earnings (loss) per share from continuing operations 10.2 10.2
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 10.2 10.2
Diluted earnings (loss) per share from continuing and discontinued operations 10.2 10.2
24 Debt equity ratio 1.2400 1.2400
25 Debt service coverage ratio 2.2300 2.2300
26 Interest service coverage ratio 4.00 4.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The amounts of Rs. (19.07) disclosed under Point No. 10 represent our share of loss from equity-accounted investees. If these amounts are instead presented under Point No. 15 (being the appropriate tab for presentation in our internal financial statements), only the classification changes. The overall profit figure remains unchanged. In other words, this is merely a reclassification from Point No. 10 to Point No. 15 to ensure alignment with our internal financial statement presentation. There is no impact on the total profit as reported in the financials. The notes to the financial statements are attached as part of the Outcome of Board Meeting filing. Kindly refer to the same.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Medical and healthcare related services 2,54,034.90 2,54,034.90
2 Unallocated other income 3,547.60 3,547.60
3 Others 15,635.60 15,635.60
Total Segment Revenue 2,73,218.10 2,73,218.10
Less: Inter segment revenue 1,307.10 1,307.10
Revenue from operations 2,71,911.00 2,71,911.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Medical and healthcare related services 37,417.50 37,417.50
2 Unallocated other income 3,547.60 3,547.60
3 Others (6,246.10) (6,246.10)
Total Profit before tax 34,719.00 34,719.00
i. Finance cost 8,680.10 8,680.10
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 26,038.90 26,038.90
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Medical and healthcare related services 10,24,437.20 10,24,437.20
2 Unallocated other income 2,18,536.90 2,18,536.90
3 Others 34,271.70 34,271.70
Total Segment Asset 12,77,245.80 12,77,245.80
Un-allocable Assets 0.00 0.00
Net Segment Asset 12,77,245.80 12,77,245.80
4 Segment Liabilities
Segment Liabilities
1 Medical and healthcare related services 2,56,723.50 2,56,723.50
2 Unallocated other income 5,30,965.60 5,30,965.60
3 Others 16,200.00 16,200.00
Total Segment Liabilities 8,03,889.10 8,03,889.10
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 8,03,889.10 8,03,889.10
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/ (losses) on defined benefit plans (525.40) (525.40)
2 Equity instruments through other comprehensive income, net (123.10) (123.10)
Total Amount of items that will not be reclassified to profit and loss (648.50)
2 Income tax relating to items that will not be reclassified to profit or loss (117.90) (117.90)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains/ (losses) in cash flow hedges (796.30) (796.30)
2 Exchange differences in translating the financial statement of foreign operations 4.40 4.40
Total Amount of items that will be reclassified to profit and loss (791.90)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1,322.50) (1,322.50)