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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The Consolidated financial information of Jupiter Life Line Hospitals Limited (the Company) for three months ended June 30,2023 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on October 6,2023. The statutory auditors, Aswin P. Malde &amp; Co have expressed an unmodified review conclusion on the financial results for the three months ended June 30,2023.      2.As per the Companies Act, 2013 a – “Subsidiary” Company or “Subsidiary” 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 share capital 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 Hospitals Projects Private Limited India 94.50%   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 &amp; 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 HospitalityIndia 95%   E Flow Solutions India 75%   Jupiter Gait Lab India 51%      3.The Consolidated financial results for the three months ended March31,2023 are the balancing figures between the audited Consolidated figures of full financial year and audited year to date Consolidated figures for the nine months ended December 31,2022.       4.The Company has not made provision for Employee Benefit Expenses during the quarter.       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 &amp; Loss and Assets are not exceeding 10% of Total Revenue, Profit &amp; Loss and Assets of Company.       6.Subsequent to the quarter ended June 30, 2023, the Company has completed its Fresh initial public offer ( IP0 ) of 90,47,469 equity shares of face value of INR 10 each at an issue price of INR 735 per share (including share premium of INR 725 per share). This includes Pre-IPO Placement of 16,73,469 shares The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) w.e.f September 18, 2023.       7.Previous period figures have been regrouped/ reclassified to conform the current period classification wherever required.      8.The aforesaid Financial Results are also available on Company’s Website (www.jupiterhospital.com)</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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