Integrated Filing — IndAS



General information about company

Scrip Code 544647
NSE Symbol NEPHROPLUS
MSEI Symbol NOTLISTED
ISIN INE428V01029
Name of company Nephrocare Health Services Limited
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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 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
Segment Reporting Single segment
Description of single segment Healthcare
Start date and time of board meeting 11-08-2026   15:45:00
End date and time of board meeting 11-08-2026   17:10:00
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
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Default as on date.



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 Standalone Standalone
1 Income
Revenue from operations 17,037.80 17,037.80
Other income 612.40 612.40
Total income 17,650.20 17,650.20
2 Expenses
(a) Cost of materials consumed 4,217.60 4,217.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 3,080.20 3,080.20
(e) Finance costs 48.50 48.50
(f) Depreciation, depletion and amortisation expense 1,308.80 1,308.80
(f) Other Expenses
1 Healthcare professional fees 2,217.20 2,217.20
2 Hospital fees 1,790.00 1,790.00
3 Other expenses 3,318.60 3,318.60
Total other expenses 7,325.80 7,325.80
Total expenses 15,980.90 15,980.90
3 Total profit before exceptional items and tax 1,669.30 1,669.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,669.30 1,669.30
6 Tax expense
7 Current tax 607.10 607.10
8 Deferred tax (194.10) (194.10)
9 Total tax expenses 413.00 413.00
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 1,256.30 1,256.30
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 1,256.30 1,256.30
17 Other comprehensive income net of taxes 1.30 1.30
18 Total Comprehensive Income for the period 1,257.60 1,257.60
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 2,006.80 2,006.80
Face value of equity share capital 2 2
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 1.25 1.25
Diluted earnings (loss) per share from continuing operations 1.22 1.22
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 1.25 1.25
Diluted earnings (loss) per share from continuing and discontinued operations 1.22 1.22
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 standalone financial results of Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) (the Company) for the quarter ended 30 June 2026, have been prepared in accordance with the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. These standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 August 2026. The Statutory auditors of the Company have conducted a 'Limited Review' of the standalone financial results and have issued an unmodified review conclusion thereon. 3. The standalone figures for the quarter ended 31 March 2026 are the balancing figures between audited standalone figures for the year ended 31 March 2026 and the published unaudited year to date figures for the nine months ended 31 December 2025. 4. The Company was listed on the stock exchanges on 17 December 2025. Accordingly, the standalone financial results for the corresponding quarter ended 30 June 2025 were not required to be submitted to the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and were consequently not subjected to audit or limited review by the statutory auditors. The comparative figures for the quarter ended 30 June 2025 as included in these standalone financial results, have been approved by the Board of Directors of the Company at its meeting held on 11 August 2026. 5. In accordance with Ind AS 108, Operating segments, segment information has been provided in the consolidated financial results of the Company and no separate disclosure on segment information is given in these standalone financial results. 6. During the year ended 31 March 2026, the Company has completed an initial public offering (IPO) of 18,943,020 equity shares with a face value of INR 2 each at an issue price of INR 460 per share, comprising fresh issue of 7,689,918 shares and an offer for sale of 11,253,102 shares. The Company’s equity shares were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 17 December 2025. The utilisation of net IPO proceeds is summarised below: Objectives Amount to be utilised as per prospectus Utilisation up to 30 June 2026 Unutilised as on 30 June 2026 Capital expenditure for opening new dialysis clinics in India 1,291.06 127.68 1,163.38 Pre-payment, or scheduled repayment, in full or part, of certain borrowings availed 1,359.99 1,359.99 - General corporate purposes 600.48 587.16 13.32 Total 3,251.53 2,074.83 1,176.70 7. During the quarter ended 30 June 2026, the Company received share application money amounting to INR 11.28 million pursuant to the exercise of employee stock options under its ESOP Scheme. Subsequently, on 14 July 2026, the Company allotted 144,320 equity shares against such exercises. 8. The standalone financial results for the quarter ended 30 June 2026, are available on the BSE Limited website (URL: www.bseindia.com), the National Stock Exchange of India Limited website (URL: nseindia.com) and on the Company's website (URL: https://nephroplus.com/investors).



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 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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains on defined benefit plans 1.70 1.70
2 Income tax relating to items above (0.40) (0.40)
Total Amount of items that will not be reclassified to profit and loss 1.30
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 1.30 1.30





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-12-2025
Amount Raised 35,340.50
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Crisil Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital expenditure by the Company for opening new dialysis clinics in India Nil 12,910.60 0.00 1,276.80 0.00
2 Pre-payment, or scheduled repayment, in full or part, of certain borrowings availed by the Company Nil 13,599.90 0.00 13,599.90 0.00
3 General corporate purposes Nil 6,004.80 0.00 5,871.60 0.00
4 Issue expenses Nil 2,825.20 0.00 1,406.40 0.00


Signatory Details

Name of signatory Kishore Kathri
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 11-08-2026