| Scrip Code | 543980 |
|---|---|
| NSE Symbol | JLHL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE682M01020 |
| Name of company | Jupiter Life Line Hospitals 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 | 23-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Healthcare Service |
| Start date and time of board meeting | 23-10-2026 15:00:00 |
| End date and time of board meeting | 23-10-2026 15:43:00 |
| 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 | Not applicable |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 45,649.60 | 86,747.90 | |
| Other income | 1,054.40 | 2,113.00 | |
| Total income | 46,704.00 | 88,860.90 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 8,431.80 | 16,399.20 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 219.10 | 257.90 |
| (d) | Employee benefit expense | 8,133.40 | 15,578.60 |
| (e) | Finance costs | 1,383.10 | 2,669.30 |
| (f) | Depreciation, depletion and amortisation expense | 2,847.70 | 5,491.70 |
| (f) | Other Expenses | ||
| 1 | Professional fees | 11,019.00 | 21,241.50 |
| 2 | Other expenses | 7,161.50 | 14,659.00 |
| Total other expenses | 18,180.50 | 35,900.50 | |
| Total expenses | 39,195.60 | 76,297.20 | |
| 3 | Total profit before exceptional items and tax | 7,508.40 | 12,563.70 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,508.40 | 12,563.70 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,651.50 | 2,969.00 |
| 8 | Deferred tax | 221.00 | 207.60 |
| 9 | Total tax expenses | 1,872.50 | 3,176.60 |
| 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 | 5,635.90 | 9,387.10 |
| 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 | 5,635.90 | 9,387.10 |
| 17 | Other comprehensive income net of taxes | (87.60) | (87.60) |
| 18 | Total Comprehensive Income for the period | 5,548.30 | 9,299.50 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,617.20 | 9,365.80 | |
| Total profit or loss, attributable to non-controlling interests | 18.70 | 21.30 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,530.30 | 9,278.90 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 18.00 | 20.60 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,556.60 | 6,556.60 | |
| 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 | 1.72 | 2.86 | |
| Diluted earnings (loss) per share from continuing operations | 1.72 | 2.86 | |
| 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 | 1.72 | 2.86 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.72 | 2.86 | |
| 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) | 1. The unaudited consolidated financial results of Jupiter Life Line Hospitals Limited ('the Company') and its subsidiaries (together referred to as “the Group”) for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 23, 2026. These results have been subjected to limited review by the joint statutory auditors of the Company, who have issued an unmodified report. 2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting, as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015, the relevant rules issued thereunder, and in compliance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and other accounting principles generally accepted in India. 3.During the previous year ended March 31 2026, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws (‘New Labour Codes’).The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation, the Company has recognized Rs.48.87 million (net of subsequent reversal upon actualisation of charge) towards increase in the gratuity liability arising out of past service cost and enactment of the new legislation under “Exceptional Items” in the standalone financial results for the year ended March 31, 2026. 4. The Group is primarily engaged in the business of Healthcare services in India, which constitutes its only reportable business and geographical segment in accordance with Ind AS 108 - Operating Segments. Accordingly, no separate segment disclosures are required. Further, segment reporting for its Hotel division is not required, as its contribution to the Group’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. 5. The Board of Directors of the Holding Company at its meeting held on May 15, 2026, approved the Sub-division/ split of 1 (One) existing equity share of the Company having face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (Five) equity shares of the Company having face value of Rs. 2/- (Rupee Two only) each, fully paid-up, with effect from the record date July 24, 2026. The above sub-division/split has been approved by the equity shareholders of the Company in its Annual General Meeting held on July 17, 2026. Accordingly, the impact of sub-division has been considered in the computation of basic and diluted earnings per share (EPS) for the quarter and half year ended September 30, 2026, and comparative figures for prior periods have also been adjusted to give effect to such sub-division in accordance with requirements under Ind AS 33, Earnings per share. 6.The proposed merger of Medulla Healthcare Private Limited (“Transferor Company”), a direct wholly-owned subsidiary of Jupiter Life Line Hospitals Limited (“Transferee Company”) with the Transferee Company with effect from April 1, 2025 is pending for final sanction of the Honourable National Company Law Tribunal, Mumbai. Thus, effect of the proposed scheme is not given in the current financial statements (being not material) of the Transferee Company. 7. During the current quater, Sulcus Private Limited became a wholly owned subsidiary of Jupiter Hospital Pharmacy Private Limited and a step-down subsidiary of Jupiter Life Line Hospitals Limited pursuant to acquisition of 100% equity shares, effective July 31, 2026. The Consideration was determined based on net assets method considering the fair value of assets and liabilities held, resulting in goodwill on consolidation. 8. In case of non-body corporates (partnership firms), consolidation is done considering these entities as subsidiaries and consequently the numbers for previous quarters, period and year are accordingly restated. 9. Previous period figures have been regrouped and/or reclassified to conform to the current year presentation, wherever necessary. 10. The consolidated financial results are available on the Company’s website (www.jupiterhospital.com) and on the websites of the Stock Exchanges (www.bseindia.com and www.nseindia.com). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,32,069.70 | |
| Capital work-in-progress | 19,378.80 | |
| Investment property | ||
| Goodwill | 510.60 | |
| Other intangible assets | 941.10 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 10.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 3,464.30 |
| Total of other non-current financial assets | 3,464.30 | |
| Total non-current financial assets | 3,474.30 | |
| Deferred tax assets (net) | 1,949.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 25,850.90 |
| 2 | Right of use assets | 10,368.20 |
| Total of other non-current assets | 36,219.10 | |
| Total non-current assets | 1,94,542.60 | |
| 2 | Current assets | |
| Inventories | 3,575.70 | |
| Current financial asset | ||
| Current investments | 38,470.20 | |
| Trade receivables, current | 11,830.00 | |
| Cash and cash equivalents | 4,514.30 | |
| Bank balance other than cash and cash equivalents | 168.80 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 23.40 | |
| Total current financial assets | 55,006.70 | |
| Current tax assets (net) | 964.20 | |
| Other current assets | ||
| 1 | Other current assets | 1,923.80 |
| Total of other current assets | 1,923.80 | |
| Total current assets | 61,470.40 | |
| 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 | 2,56,013.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 6,556.60 | |
| Other equity | 1,56,474.90 | |
| Total equity attributable to owners of parent | 1,63,031.50 | |
| Non controlling interest | 21.50 | |
| Total equity | 1,63,053.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 56,547.40 | |
| 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 | 6,894.30 |
| Total of other non-current financial liabilities | 6,894.30 | |
| Total non-current financial liabilities | 63,441.70 | |
| Provisions, non-current | 1,788.80 | |
| Deferred tax liabilities (net) | 3,102.20 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 68,332.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,332.80 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3,437.70 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,075.50 | |
| Total Trade payable | 6,513.20 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,094.60 |
| 2 | Other financial Liabilities | 9,621.60 |
| Total of other current financial liabilities | 10,716.20 | |
| Total current financial liabilities | 19,562.20 | |
| Other current liabilities | 3,192.90 | |
| 1 | Other current liabilities | 3,192.90 |
| Total of other current liabilities | 3,192.90 | |
| Provisions, current | 1,474.90 | |
| Current tax liabilities (Net) | 397.30 | |
| Deferred government grants, Current | ||
| Total current liabilities | 24,627.30 | |
| 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 | 92,960.00 | |
| Total equity and liabilites | 2,56,013.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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) | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Remeasurement of the defined benefit liabilities/ (assets) | (115.60) | (115.60) |
| 2 | Deferred tax relating to items that will not be reclassified to Profit or Loss | 28.00 | 28.00 |
| Total Amount of items that will not be reclassified to profit and loss | (87.60) | (87.60) | |
| 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 | (87.60) | (87.60) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 12,563.70 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 2,325.90 | |||||
| Adjustments for decrease (increase) in inventories | 257.90 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (4,584.50) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 108.10 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 1,060.20 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (3,050.40) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 654.90 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 5,491.70 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 3,295.50 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.80 | |||||
| Adjustments for interest income | 1,784.10 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (110.70) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (225.40) | |||||
| Other adjustments to reconcile profit (loss) | 846.60 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 4,284.90 | |||||
| Net cash flows from (used in) operations | 16,848.60 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,227.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 13,621.00 | |||||
| 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 | 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 | 15.00 | |||||
| Purchase of property, plant and equipment | 29,293.30 | |||||
| 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 | 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 | 0.80 | |||||
| Interest received | 1,412.20 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 10,232.80 | |||||
| Net cash flows from (used in) investing activities | (17,632.50) | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 904.80 | |||||
| Payments of lease liabilities | 377.80 | |||||
| Dividends paid | 655.70 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 4,774.00 | |||||
| Net cash flows from (used in) financing activities | 2,835.70 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,175.80) | |||||
| 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 | (1,175.80) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 5,690.10 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,514.30 | |||||