JLHL2023-10-012023-12-31 JLHL2023-10-012023-12-31 JLHL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member JLHL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member JLHL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member JLHL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member JLHL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543980 JLHL NOTLISTED Jupiter Life Line Hospitals Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-02-01 INR Millions Third quarter 15:00:00 16:35:00 2024-02-09 2024-02-09 Not applicable Single segment Healthcare Services 2023-10-01 2023-12-31 Unaudited Consolidated 2726130000.00 80580000.00 2806710000.00 0.00 483860000.00 -2670000.00 500940000.00 10260000.00 106500000.00 1125470000.00 2224360000.00 582350000.00 -1520000.00 580830000.00 138100000.00 6060000.00 144160000.00 0.00 436670000.00 0.00 0.00 0.00 0.00 436670000.00 0.00 436670000.00 0.00 0.00 655660000.00 10 6.56 6.56 0.00 0.00 6.56 6.56 1.The Consolidated financial information of Jupiter Life Line Hospitals Limited (‘the Company”) for the three months ended December 31,2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on February 09, 2024 .The statutory auditors, Aswin P. Malde & Co have expressed an unmodified review conclusion on the financial results for the quarter and nine months ended December 31,2023. 2.As per the Companies Act, 2013 a – “subsidiary company” or “subsidiary”, in relation to any other company (that is to say the holding company), means a company in which the holding company— (i) controls the composition of the Board of Directors; or (ii) exercises or controls more than one-half of the total voting power either at its own or together with one or more of its subsidiary companies. The entities considered in the Limited Review financial statements are listed below: Name of the company Country of Incorporation Proportion of ownership interest Jupiter Hospital Projects Private Limited India 96.56% Medulla Healthcare Private Limited India 100.00% In case of non-body corporate (partnership firms), consolidation is done on the net income basis [ share of profit/(loss)], reflected in the head other income in consolidated statement of profit & loss The non-body corporates which are considered on net income basis are listed below: Name of the entity Country of Incorporation Proportion of ownership interest Jupiter Pharmacy India 95% Katyayini Hospitality India 95% E Flow Solutions India 75% Jupiter Gait Lab India 51% 3.The Financial results have been prepared in accordance with Indian Accounting Standard (Ind-AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendments thereafter. 4.The Company has not made provision for Employee Benefit Expenses during the quarter as the same is being provided at year end as per actuarial valuation. 5.The Group's management team who are the Chief Operating Decision Maker (CODM) regularly reviews the operating results to make decisions about resource allocation and performance assessment. The Group operates in one business and geographical segment i.e., healthcare services in India and all the non-current assets held by the Group are located in India. Hence, there are no additional disclosures to be provided under Ind-AS 108 – Segment information with respect to the single reportable segment, other than those already provided in financial statements. The Company is not required to disclose separately segment reporting as regards Hotel division in financial statement as per Ind AS 108 because its Revenue, Profit & Loss and Assets are not exceeding 10% of Total Revenue, Profit & Loss and Assets of Company. 6.Previous period figures have been regrouped/ reclassified to conform the current period classification wherever required. 7.The aforesaid financial results are also available of company’s website (www.jupiterhospital.com) For Jupiter Life Line Hospitals Limited Dr Ankit A. Thakker Executive Director & CEO DIN:- 02874715 Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 7790110000.00 170310000.00 7960420000.00 0.00 1384470000.00 -17610000.00 1384720000.00 254160000.00 319950000.00 3279750000.00 6605440000.00 1354980000.00 -22820000.00 1332160000.00 357850000.00 -339160000.00 18690000.00 0.00 1313470000.00 0.00 0.00 0.00 0.00 1313470000.00 21550000.00 1335020000.00 0.00 0.00 655660000.00 10 22.16 22.16 0.00 0.00 22.16 22.16 Other expenses 445420000.00 Professional Fees 680050000.00 Other expenses 1283330000.00 Professional Fees 1996420000.00 0.00 21550000.00 0.00 0.00 0.00 0.00