Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Health Care Business
Start date and time of board meeting 13-08-2026   15:30:00
End date and time of board meeting 13-08-2026   17:30:00
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
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 Standalone Standalone
1 Income
Revenue from operations 1,367.73 1,367.73
Other income 112.36 112.36
Total income 1,480.09 1,480.09
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 92.35 92.35
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 28.28 28.28
(d) Employee benefit expense 220.67 220.67
(e) Finance costs 32.26 32.26
(f) Depreciation, depletion and amortisation expense 67.54 67.54
(f) Other Expenses
1 Cost of rendering services 105.92 105.92
2 Other Expenses 703.11 703.11
Total other expenses 809.03 809.03
Total expenses 1,250.13 1,250.13
3 Total profit before exceptional items and tax 229.96 229.96
4 Exceptional items 0.00 0.00
5 Total profit before tax 229.96 229.96
6 Tax expense
7 Current tax 61.54 61.54
8 Deferred tax 2.07 2.07
9 Total tax expenses 63.61 63.61
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 166.35 166.35
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 166.35 166.35
17 Other comprehensive income net of taxes 2.41 2.41
18 Total Comprehensive Income for the period 168.76 168.76
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.23 0.23
Diluted earnings (loss) per share from continuing operations 0.23 0.23
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 0.23 0.23
Diluted earnings (loss) per share from continuing and discontinued operations 0.23 0.23
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) NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 1.The unaudited standalone financial results of the Company for the quarter ended 30 June 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August 2026. The Statutory Auditors of the Company have carried out a limited review of the above results in terms of Regulation 33 of the SEBI (Listing and Disclosure Requirements) Regulations, 2015 (the “Regulations”), as amended and expressed an unmodified conclusion. 2.The unaudited standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in terms of the Regulations. 3.The figures for the quarter ended 31 March 2026 represents the derived figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited published year-to-date figures upto 31 December 2025, being the date of the end of the third quarter of the financial year which were limited review by the statutory auditor of the Company. 4.The Company operates in one reportable business segment namely ‘Health Care Business’ as per Ind AS 108 on ‘Operating Segments’. 5.Other income net includes interest on fixed deposit amounting to Rs. 102.24 lakhs for the quarter ended 30 June 2026 (31 March 2026: interest on fixed deposit of Rs. 7.96 lakhs, 30 June 2025: interest on fixed deposit is nil, year ended 31 March 2026: interest on fixed deposit of Rs. 7.96 lakhs). 6.During the Financial Year 2025-26, the Company completed its Initial Public Offer (IPO) of 2,08,86,200 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 1,13,92,500 equity shares aggregating to Rs.9,000.08 Lakhs and an offer for sale of 94,93,700 equity shares by the selling shareholder aggregating to Rs.7,500.02 Lakhs. The equity shares of the Company were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27, 2026. Utilization of IPO proceeds. 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 till June 30 2026 is 102.95 Lakhs and amount remaining unutilized as on June 30 2026 is 4897.05 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 till June 30 2026 is 1807.37 Lakhs and amount remaining unutilized as on June 30 2026 is 192.63 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised till June 30 2026 is 721.02 Lakhs and amount remaining unutilized as on June 30 2026 is 507.17 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised till June 30 2026 is 771.89 Lakhs and amount remaining unutilized as on June 30 2026 is Nil. Interest on Fixed Deposit as on June 30 2026 is 14.71 Lakhs. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised till June 30 2026 is 3403.23 Lakhs and Total amount remaining unutilized is 5611.56 Lakhs. 7. Items of expenditure which exceed 10% of total expenditure are as given below. For Sales and marketing expenses the amount for the Quarter ended June 30 2026 is 382.96 Lakhs and amount for the Quarter ended March 31 2026 is 233.70 Lakhs and amount for the Quarter ended June 30 2025 is 159.72 Lakhs and amount for the Year ended March 31 2026 is 672.97 Lakhs. For Rent the amount for the Quarter ended June 30 2026 is 63.12 Lakhs and amount for the Quarter ended March 31 2026 is 58.64 Lakhs and amount for the Quarter ended June 30 2025 is 55.32 Lakhs and amount for the Year ended March 31 2026 is 231.76 Lakhs. For Legal and professional fees the amount for the Quarter ended June 30 2026 is 146.36 Lakhs and amount for the Quarter ended March 31 2026 is 95.53 Lakhs and amount for the Quarter ended June 30 2025 is 140.27 Lakhs and amount for the Year ended March 31 2026 is 265.83 Lakhs. 8. The above unaudited standalone financial results are available on the Company’s website (www.gaudiumivfcentre.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 Items that will not be reclassified to the Statement of Profit and Loss 3.22 3.22
Total Amount of items that will not be reclassified to profit and loss 3.22
2 Income tax relating to items that will not be reclassified to profit or loss 0.81 0.81
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 2.41 2.41





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 25-02-2026
Amount Raised 9,000.08
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Infomerics Valuation and Rating 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 Not Applicable
Comments of the Audit Committee after review None
Comments of the auditors, if any None
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 Funding capital expenditure towards establishment of New IVF Centres of the Company NO 5,000.00 0.00 102.95 0.00 No Deviation
2 Repayment / pre-payment, in full or in part, of certain outstanding borrowings availed by the Company NO 2,000.00 0.00 1,807.37 0.00 No Deviation
3 General Corporate Purposes (GCP)* NO 1,228.19 0.00 721.02 0.00 No Deviation


Signatory Details

Name of signatory Rakesh Kumar Sharma
Designation of person Chief Financial Officer
Place New Delhi
Date 13-08-2026