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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Medical and Healthcare Related Services. Since the Company has a single operating segment, disclosure pertaining to segments as per Reg 33(1)(e) read with clause (L) of Part A of Schedule IV of SEBI regulations is not applicable
Start date and time of board meeting 30-10-2026   15:30:00
End date and time of board meeting 30-10-2026   17:50:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 23-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.narayanahealth.org/stakeholder-relations/company-policies
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on Loan



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 01-07-2026 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 Standalone Standalone
1 Income
Revenue from operations 1,18,537.70 2,28,247.90
Other income 4,335.00 7,376.30
Total income 1,22,872.70 2,35,624.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 27,733.30 53,731.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (203.20) (500.90)
(d) Employee benefit expense 19,641.80 38,763.70
(e) Finance costs 3,523.00 6,889.60
(f) Depreciation, depletion and amortisation expense 5,010.90 9,825.70
(f) Other Expenses
1 Professional fees to doctors 23,355.00 45,373.90
2 Other expenses 21,889.70 40,846.50
Total other expenses 45,244.70 86,220.40
Total expenses 1,00,950.50 1,94,929.90
3 Total profit before exceptional items and tax 21,922.20 40,694.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 21,922.20 40,694.30
6 Tax expense
7 Current tax 4,189.30 9,000.40
8 Deferred tax 170.30 345.80
9 Total tax expenses 4,359.60 9,346.20
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 17,562.60 31,348.10
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 17,562.60 31,348.10
17 Other comprehensive income net of taxes 100.20 (246.90)
18 Total Comprehensive Income for the period 17,662.80 31,101.20
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 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 8.65 15.44
Diluted earnings (loss) per share from continuing operations 8.65 15.44
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 8.65 15.44
Diluted earnings (loss) per share from continuing and discontinued operations 8.65 15.44
24 Debt equity ratio 0.7400 0.7400
25 Debt service coverage ratio 4.0300 3.8300
26 Interest service coverage ratio 7.2200 6.9100
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,32,409.50
Capital work-in-progress 21,208.90
Investment property 0.00
Goodwill 2,205.90
Other intangible assets 6,654.60
Intangible assets under development 2,345.50
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 92,032.50
Trade receivables, non-current 0.00
Loans, non-current 51,312.60
Other non-current financial assets
1 Other financial assets 6,537.50
Total of other non-current financial assets 6,537.50
Total non-current financial assets 1,49,882.60
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 8,117.20
2 Right of use assets 14,780.80
3 Income tax assets (net) 151.20
Total of other non-current assets 23,049.20
Total non-current assets 4,37,756.20
2 Current assets
Inventories 4,548.80
Current financial asset
Current investments 33,705.10
Trade receivables, current 46,055.80
Cash and cash equivalents 18,073.10
Bank balance other than cash and cash equivalents 29,408.80
Loans, current 7,118.00
Other current financial assets
Total of other current financial assets 8,221.10
Total current financial assets 1,42,581.90
Current tax assets (net) 0.00
Other current assets
1 Other current assets 4,291.90
Total of other current assets 4,291.90
Total current assets 1,51,422.60
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 5,89,178.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 20,436.10
Other equity 2,61,268.80
Total equity attributable to owners of parent 2,81,704.90
Non controlling interest
Total equity 2,81,704.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,79,122.70
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 12,683.70
2 Other financial liabilities 4,896.00
Total of other non-current financial liabilities 17,579.70
Total non-current financial liabilities 1,96,702.40
Provisions, non-current 7,187.30
Deferred tax liabilities (net) 5,053.60
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 3,323.40
Total of other non-current liabilities 3,323.40
Total non-current liabilities 2,12,266.70
Current liabilities
Current financial liabilities
Borrowings, current 13,980.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,459.90
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 51,975.90
Total Trade payable 54,435.80
Other current financial liabilities
1 Lease liabilities 1,505.10
2 Other financial liabilities 6,307.20
Total of other current financial liabilities 7,812.30
Total current financial liabilities 76,228.90
Other current liabilities 7,515.40
1 Other current liabilities 7,515.40
Total of other current liabilities 7,515.40
Provisions, current 6,962.30
Current tax liabilities (Net) 4,500.60
Deferred government grants, Current 0.00
Total current liabilities 95,207.20
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,07,473.90
Total equity and liabilites 5,89,178.80
Disclosure of notes on assets and liabilities



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 01-07-2026 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 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 01-07-2026 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 Standalone Standalone
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 133.80 (330.00)
2 Income tax effect (33.60) 83.10
Total Amount of items that will not be reclassified to profit and loss 100.20 (246.90)
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
1 Effective portion of gains/ (losses) in cash flow hedge 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 100.20 (246.90)



Cash flow statement, indirect

Amount in (Lakhs)

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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 40,694.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,889.60
Adjustments for decrease (increase) in inventories (501.00)
Adjustments for decrease (increase) in trade receivables, current (15,625.50)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,153.80)
Adjustments for decrease (increase) in other non-current assets (163.10)
Adjustments for other financial assets, non-current 2,118.80
Adjustments for other financial assets, current (2,114.50)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 10,710.20
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 316.70
Adjustments for increase (decrease) in other non-current liabilities (203.10)
Adjustments for depreciation and amortisation expense 9,825.70
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (608.60)
Adjustments for provisions, non-current 79.00
Adjustments for other financial liabilities, current (327.70)
Adjustments for other financial liabilities, non-current (73.40)
Adjustments for unrealised foreign exchange losses gains (232.50)
Adjustments for dividend income 0.00
Adjustments for interest income 3,178.70
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (178.90)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 1,516.10
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (466.80)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 6,628.50
Net cash flows from (used in) operations 47,322.80
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,827.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 40,495.30
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 9,537.90
Other cash payments to acquire equity or debt instruments of other entities 3,398.10
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 336.00
Purchase of property, plant and equipment 23,118.40
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 1,818.00
Cash receipts from repayment of advances and loans made to other parties 150.00
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 632.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (18,085.00)
Net cash flows from (used in) investing activities (35,763.20)
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 14,112.00
Repayments of borrowings 4,862.90
Payments of lease liabilities 1,267.30
Dividends paid 9,132.60
Interest paid 3,049.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,200.50)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 531.60
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (487.60)
Net increase (decrease) in cash and cash equivalents 44.00
Cash and cash equivalents cash flow statement at beginning of period 18,029.10
Cash and cash equivalents cash flow statement at end of period 18,073.10





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Narayana Hrudayalaya Limited Charmakki Infrastructure Entity under control/Joint control of Promoters Any other transaction Rent Expenses 120.00 NA 45.80 6.90 6.90
2 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Poor Patient Funding 500.00 NA 347.20 0.00 643.90
3 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Reimbursement of expenses 70.00 NA 0.00 11.30 0.00
4 Narayana Hrudayalaya Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Rent Expenses 12.00 NA 0.90 0.00 0.00
5 Narayana Hrudayalaya Limited Hrudaylaya Pharmacy Partnership Firm under control/Joint control of Promoters Any other transaction Reimbursement of expenses 5.00 NA 0.00 0.20 0.00
6 Narayana Hrudayalaya Limited Amaryllis Healthcare Private Limited Entity under control/Joint control of Promoters Purchase of goods or services 500.00 NA 83.50 12.90 9.70
7 Narayana Hrudayalaya Limited Narayana Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Hospital Lease rent. 150.00 NA 45.00 305.20 353.80
8 Narayana Hrudayalaya Limited Narayana Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 50.00 NA 0.00 86.40 86.40
9 Narayana Hrudayalaya Limited Narayana Vaishno Devi Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 100.00 NA 0.00 15.70 0.00
10 Narayana Hrudayalaya Limited Narayana Vaishno Devi Hospitals Private Limited Wholly Owned Subsidiary Purchase of goods or services 150.00 NA 0.00 5.60 0.00
11 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 1,000.00 NA 220.80 20.90 0.00
12 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Sale of goods or services 700.00 NA 141.70 60.10 55.50
13 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Purchase of goods or services 500.00 NA 23.70 40.70 43.50
14 Narayana Hrudayalaya Limited Meridian Medical Research & Hospital Limited Subsidiary Any other transaction Rent 5.00 NA 0.30 0.00 0.00
15 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 200.00 NA 2.00 97.20 1.40
16 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Any other transaction Lease Rent 200.00 NA 25.10 7.90 4.40
17 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Any other transaction Guarantee commission income 300.00 NA 17.50 0.00 3.40
18 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Sale of goods or services 1,000.00 NA 4.60 4.90 0.60
19 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Purchase of goods or services 1,00,000.00 NA 35,068.50 6,595.90 9,324.50
20 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Any other transaction Rental Expense for Equipment 1,000.00 NA 87.10 0.00 0.00
21 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Any other transaction Interest income on ICD 1,000.00 NA 6.50 0.00 0.00
22 Narayana Hrudayalaya Limited Samyat Health Private Limited Subsidiary Loan 10,000.00 NA 0.00 150.00 0.00 Textual Information(1)
23 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Any other transaction Reimbursement of expenses (Net) & Other Contingencies 1,500.00 NA 68.70 11.30 0.00
24 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Purchase of goods or services 550.00 NA 98.30 1.20 82.30
25 Narayana Hrudayalaya Limited Dharamshila Cancer Foundation and Research Centre Narayana Hrudayalaya Surgical Hospitals Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre Sale of goods or services 600.00 NA 20.70 92.80 151.50
26 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 500.00 NA 8.30 352.20 0.00
27 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Hospital Lease rent 50.00 NA 21.00 0.00 12.40
28 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Sale of goods or services 100.00 NA 0.40 170.50 47.30
29 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Any other transaction Corporate Guarantee commission 84.00 NA 16.90 0.00 9.10
30 Narayana Hrudayalaya Limited Narayana Hrudayalaya Surgical Hospitals Private Limited Wholly Owned Subsidiary Purchase of goods or services 20.00 NA 0.00 0.20 0.20
31 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 900.00 NA 231.50 65.10 231.50
32 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Provision of the following off-shore business auxiliary services : 1. Supply Chain (SCM) 2. Human Resource (HR) 3. Finance 4. Patient Discharge Summary 5. Marketing 1,600.00 NA 498.60 0.00 498.60
33 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Any other transaction Provision of IT services- Athma Support and maintenance & Medha Support billing 1,000.00 NA 725.50 0.00 725.50
34 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Sale of goods or services 8,000.00 NA 4,346.60 4,062.90 4,346.60
35 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Interest received 2,573.10 NA 1,657.20 0.00 2,573.10 Textual Information(2)
36 Narayana Hrudayalaya Limited Health City Cayman Islands Ltd. Wholly Owned Subsidiary Loan 51,312.60 NA 0.00 50,602.20 51,312.60 Loan 6.4900 On Demand Unsecured Growth Expansion plan for group Textual Information(3)
37 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 100.00 NA 0.50 77.00 5.60
38 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Provision of services related to Athma SaaS licence (Platform of Athma Software) 100.00 NA 0.00 117.20 15.80
39 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Loan 2,000.00 NA 30.50 0.00 30.50 Loan 8.600 On Demand Unsecured General Corporate Expenses Textual Information(4)
40 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Revenue share income - Advertising Revenue 500.00 NA 196.80 0.00 298.30
41 Narayana Hrudayalaya Limited Athma Healthtech Pvt Ltd. Wholly Owned Subsidiary Any other transaction Lease Rental ( Office rent ) (Without GST) 8.00 NA 1.90 0.00 0.00
42 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 200.00 NA 5.60 151.30 117.20
43 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Provision of services related to Medha licence (Platform of Medha Software) 50.00 NA 0.00 26.40 7.40
44 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Loan 115.00 NA 20.50 50.00 69.40 Loan 8.600 On Demand Unsecured General Corporate Expenses Textual Information(5)
45 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Revenue Share 150.00 NA 48.90 0.00 68.00
46 Narayana Hrudayalaya Limited Medha AI Private Limited Wholly Owned Subsidiary Any other transaction Rent 1.00 NA 0.30 0.00 0.20
47 Narayana Hrudayalaya Limited Dr. Emmanuel Rupert Key Management Personnel (KMP) Any other transaction Rent 8.00 NA 3.30 0.00 0.00
48 Narayana Hrudayalaya Limited Syngene International Limited Dr. Kiran Mazumdar Shaw (Non Executive Director) is the Director and Shareholder in Syngene International Limited Sale of goods or services 300.00 NA 102.10 100.30 1.80
49 Narayana Hrudayalaya Limited Narayana Health Enterprises Narayana Health Enterprises trust is settled by Dr Devi Prasad Shetty, Chairman & Whole time Director for the purpose of promoting Health Care. None of the Trustees are drawing remuneration or having any pecuniary relationship in this Trust Any other transaction Reimbursement of expenses(Net) & Other Contingencies 30.00 NA 5.00 0.00 5.00
50 Narayana Hrudayalaya Limited Mazumdar Shah Medical Foundation Trust in which Promoter is a Trustee Sale of goods or services 150.00 NA 28.30 1.10 25.00
51 Narayana Hrudayalaya Limited Narayana Hrudayalaya Foundation Trust in which Promoter is a Trustee Any other transaction Rent Expenses 50.00 NA 15.00 0.00 0.00
52 Narayana Hrudayalaya Limited Narayana Hrudayalaya Foundation Trust in which Promoter is a Trustee Any other transaction Medical fees received from NHF for treatment of patients 100.00 NA 6.50 0.10 5.70
53 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 1,000.00 NA 48.00 (17.80) 2.50
54 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Sale of goods or services 1,000.00 NA 502.20 267.80 959.90
55 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Any other transaction Lease Rent Income 12.00 NA 0.30 0.00 0.00
56 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Any other transaction Corporate Guarantee Commission 80.00 NA 30.00 0.00 16.20
57 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Interest paid 420.00 NA 261.90 0.00 0.00
58 Narayana Hrudayalaya Limited NH Integrated Care Private Limited Wholly Owned Subsidiary Loan 5,000.00 NA 1,750.00 5,250.00 7,000.00 Loan 8.600 On Demand Unsecured General Corporate Expenses Textual Information(6)
59 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Any other transaction Reimbursement of expenses(Net) & Other Contingencies 50.00 NA 0.00 11.90 0.00
60 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Sale of goods or services 2,000.00 NA 1,055.60 271.50 299.30
61 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Sale of goods or services 100.00 NA 36.90 0.00 36.90
62 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Any other transaction Insurance Claims for base policy to by settled by NHIL 3,000.00 NA 27.60 26.50 0.00
63 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Any other transaction Transaction with Syngene International (Group Insurance) 1,500.00 NA 190.00 0.00 0.00
64 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Any other transaction Transaction with Biocon (Group Insurance) 2,100.00 NA 1,258.50 0.00 0.00
65 Narayana Hrudayalaya Limited Narayana Health Insurance Limited Wholly Owned Subsidiary Any other transaction Rent Income (Rent excluding GST) 60.00 NA 0.30 0.00 0.00
66 Narayana Hrudayalaya Limited Immuneel Therapeutics Private Limited Enterprise in which a Director is interested Purchase of goods or services 400.00 NA 30.00 0.00 0.00
67 Narayana Hrudayalaya Limited Immuneel Therapeutics Private Limited Enterprise in which a Director is interested Sale of goods or services 100.00 NA 2.20 4.30 1.30
68 Narayana Hrudayalaya Limited Cayman Integrated Healthcare Limited Step-down overseas subsidiary Company in which Dr. Anesh Shetty and Mr. Viren Prasad Shetty are Directors. Any other transaction Provision of the following off-shore business auxiliary services : 1. Supply Chain (SCM) 2. Human Resource (HR) 3. Finance 4. Patient Discharge Summary 5.IT 250.00 NA 25.70 0.00 12.90
69 Narayana Hrudayalaya Limited Narayana Healthcare North Private Limited Wholly-owned subsidiary in which Dr. Anesh and Dr. Rupert are Directors. Loan 1,000.00 NA 20.60 0.00 20.60 Loan 8.700 On Demand Unsecured General Corporate Expenses Textual Information(7)
70 Narayana Hrudayalaya Limited Narayana Clinical Research India Foundation Entity in which Narayana Hrudayalaya Limited is a member (Company Limited by Guarantee) Purchase of goods or services 50.00 NA 2.90 0.00 0.00
71 Narayana Hrudayalaya Limited Cytocure Medicare Private Limited Investments by Everhope Oncology Any other transaction Health Care service agreement 800.00 NA 43.70 0.00 0.00
72 Narayana Hrudayalaya Limited Practice Plus Group Hospital Step-down overseas subsidiary company Any other transaction Provision of the following off-shore business auxiliary services : 1. Supply Chain (SCM) 2. Human Resource (HR) 3. Finance 4. Patient Discharge Summary 5. Analytics 6.IT 7.Marketing 700.00 NA 168.90 0.00 168.90
73 Samyat Healthcare Private Limited (SHPL) Narayana Hrudayalaya Surgical Hospital Private Limited Fellow Subsidiary Sale of goods or services 4,000.00 NA 1,094.00 0.00 145.50
74 Samyat Healthcare Private Limited (SHPL) Narayana Hrudayalaya Surgical Hospital Private Limited Fellow Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 50.00 NA 36.50 0.00 0.00
75 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Sale of goods or services 3,000.00 NA 961.90 0.00 850.70
76 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Purchase of goods or services 50.00 NA 0.20 0.00 0.20
77 Samyat Healthcare Private Limited (SHPL) NH Integrated Care Private Limited Fellow Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 20.00 NA 11.10 0.00 0.00
78 Samyat Healthcare Private Limited (SHPL) Dharamshila Narayana Superspeciality Hospital Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Sale of goods or services 4,500.00 NA 1,545.80 0.00 1,326.90
79 Samyat Healthcare Private Limited (SHPL) Dharamshila Narayana Superspeciality Hospital Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Purchase of goods or services 100.00 NA 4.10 0.00 3.80
80 Samyat Healthcare Private Limited (SHPL) Dharamshila Narayana Superspeciality Hospital Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Any other transaction Rent income for equipment 2,000.00 NA 146.10 0.00 0.00
81 Samyat Healthcare Private Limited (SHPL) Dharamshila Narayana Superspeciality Hospital Samyat Healthcare Private Limited, a Wholly Owned Subsidiary of NHL has an health care services arrangement with Dharamshila Cancer Foundation & Research Centre and Narayana Vaishno Devi Specialty Hospitals Private Limited is a fellow subsidiary of Narayana Hrudayalaya Surgical Hospitals Private Limited. Any other transaction Reimbursement of expenses (Net) & Other Contingencies 100.00 NA 1.00 0.00 0.00
82 Samyat Healthcare Private Limited (SHPL) Amaryllis Healthcare Private Limited Enterprise in which a Director is interested Purchase of goods or services 5,000.00 NA 1,044.80 0.00 28.60
83 Samyat Healthcare Private Limited (SHPL) Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Insurance Premium for Employees (Base Cover + CPA) 10.00 NA 1.10 0.00 0.00
84 Samyat Healthcare Private Limited (SHPL) Meridian Medical Research &� Hospital Ltd. Fellow Subsidiary Sale of goods or services 10,000.00 NA 3,714.30 0.00 1,154.80
85 Samyat Healthcare Private Limited (SHPL) Meridian Medical Research &� Hospital Ltd. Fellow Subsidiary Any other transaction Lease Rent payable 50.00 NA 2.20 0.00 0.00
86 Samyat Healthcare Private Limited (SHPL) Meridian Medical Research &� Hospital Ltd. Fellow Subsidiary Any other transaction Reimbursement of expenses (Net) & Other Contingencies 50.00 NA 2.40 0.00 2.30
87 Samyat Healthcare Private Limited (SHPL) Meridian Medical Research &� Hospital Ltd. Fellow Subsidiary Any other transaction Electricity expense for pharmacy 50.00 NA 1.60 0.00 0.00
88 Narayana Hrudayalaya Surgical Hospital Private Limited Narayana Hrudayalaya Foundation Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Building rent 12.00 NA 4.90 0.00 0.00
89 Narayana Hrudayalaya Surgical Hospital Private Limited Narayana Hrudayalaya Foundation Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Equipement lease rent 40.00 NA 3.00 0.00 0.00
90 Narayana Hrudayalaya Surgical Hospital Private Limited Narayana Health Insurance Limited It is a Wholly Owned Subsidiary of the Holding Company (Narayana Hrudayalaya Limited). Dr. Devi Prasad Shetty, Dr. Emmanuel Rupert and Mr. Viren Prasad Shetty are Directors in Narayana Health Insurance Limited. Any other transaction Insurance - Health Package billed+Payable (top up) 1,500.00 NA 36.10 0.00 17.10
91 Meridian Medical Research &� Hospital Ltd. Narayana Hrudayalaya Foundations Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Others - Discount Entitlement 80.00 NA 10.30 0.00 (7.20)
92 Meridian Medical Research &� Hospital Ltd. Narayana Hrudayalaya Foundations Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Others - Equipment lease Rental 144.00 NA 71.30 0.00 0.00
93 Meridian Medical Research &� Hospital Ltd. Amaryllis Healthcare Private Limited Enterprise in which a Director is interested Purchase of goods or services 175.00 NA 71.30 0.00 0.10
94 Meridian Medical Research &� Hospital Ltd. Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Rent - Lease Rental 15.00 NA 8.00 0.00 1.20
95 Meridian Medical Research &� Hospital Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Insurance Premium for Employees 50.00 NA 5.10 0.00 0.00
96 Meridian Medical Research &� Hospital Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Pre Policy Medical checkup , Claims and VAS 50.00 NA 21.90 0.00 112.10
97 Athma Healthtech Pvt Ltd. Cayman Integrated Healthcare Limited Fellow Subsidiary Any other transaction Building portal, websites 200.00 NA 58.70 0.00 0.00
98 Athma Healthtech Pvt Ltd. Cayman Integrated Healthcare Limited Fellow Subsidiary Any other transaction Annual Support 30.00 NA 11.40 0.00 5.70
99 Athma Healthtech Pvt Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Deployed the procurement model subscription fee and website development 50.00 NA 36.60 0.00 0.00
100 Athma Healthtech Pvt Ltd. Narayana Health Insurance Limited Fellow Subsidiary Any other transaction GMC & GPA insurance 5.00 NA 0.10 0.00 0.00
101 Medha AI Private Limited Cayman Integrated Healthcare Limited Fellow Subsidiary Any other transaction Software services 100.00 NA 70.10 0.00 13.90
102 Narayana Health Insurance Limited Asia Heart Foundation Trust in which Promoter is a Trustee Any other transaction Advance Insurance Premium for Employees 0.30 NA 0.20 0.00 0.00
103 Narayana Health Insurance Limited Hrudayalaya Pharmacy Partnership Firm under control/Joint control of Promoters Any other transaction Advance Insurance Premium for Employees 0.20 NA 0.10 0.00 0.00
104 Narayana Health Insurance Limited Narayana Hrudayalaya Foundation Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Insurance Premium for Employees (with GST) 45.70 NA 0.30 0.00 0.00
105 Narayana Health Insurance Limited Narayana Hrudayalaya Foundation Dr. Devi Prasad Shetty, Director is a Chairman of the Trust Any other transaction Advance Insurance Premium for Employees 0.70 NA 0.70 0.00 0.00
106 Dharamshila Cancer Foundation and Research Centre Narayana Health Insurance Limited Sister Co. of NHIL Any other transaction Insurance - Health Package billed+Payable (top up) 448.60 NA 8.60 0.00 37.00
107 NH Integrated Care Private Limited Narayana Health Insurance Limited Fellow Subsidiary Sale of goods or services 109.00 NA 23.90 0.00 34.90
108 NH Integrated Care Private Limited Narayana Health Insurance Limited Fellow Subsidiary Any other transaction Shared Services charges (Receivable) 25.00 NA 9.00 0.00 0.00
109 Narayana Hrudayalaya Limited Dr. Devi Prasad Shetty Promoter Remuneration 0.00 NA 2,456.00 0.00 0.00
110 Narayana Hrudayalaya Limited Mr. Viren Prasad Shetty Promoter Remuneration 0.00 NA 501.40 0.00 0.00
Total value of transaction during the reporting period 61,710.50



Text Block

Textual Information(1) The loan amount includes advances
Textual Information(2) Represents interest charged on unsecured loans
Textual Information(3) The loan amount includes advances This is GBP 40 million (i.e., USD 53.46 million) restated to INR as on 30 Sep 2026
Textual Information(4) Includes Interest
Textual Information(5) Represents interest charged on unsecured loans and Advances received
Textual Information(6) The loan amount includes advances
Textual Information(7) The loan amount includes interest