5439802025-10-012025-12-315439802025-04-012025-12-315439802025-10-012025-12-31in-capmkt:OtherExpenses1Member5439802025-10-012025-12-31in-capmkt:OtherExpenses2Member5439802025-04-012025-12-31in-capmkt:OtherExpenses1Member5439802025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares543980JLHLNOTLISTEDINE682M01012Jupiter Life Line Hospitals LimitedMain BoardEquity2025-04-012026-03-312026-01-302026-01-23INRMillionsQuarterlyThird quarterSingle segmentHealthcare Services2026-01-3015:00:002026-01-3016:12:00Not applicable2025-10-012025-12-31UnauditedConsolidated36536700009129000037449600000767080000-766400006364600007548000021703000014924900003111900000633060000-63960000569100000154530000-10410000144120000042498000000004249800000424980000425540000-560000425540000-560000655660000106.496.49006.496.491.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 nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 30, 2026. These results have been subjected to limited review by the joint statutory auditors of the Company, M/s. Aswin P. Malde & Co and M/s. KKC & Associates LLP, who have issued an unmodified limited review report. <BR> <BR> 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 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. <BR> <BR> 3. On November 21, 2025, 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. The Group has assessed the financial implications of the changes arising from the implementation of the New Labour Codes which has resulted in increase in gratuity liability arising out of past service cost by Rs.63.96 Millions. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount under “Exceptional Items” in the consolidated financial results for the quarter and nine months ended December 31, 2025. <BR> The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 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. <BR> <BR> 5. 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. <BR> <BR> 6. Previous period figures have been regrouped and/or reclassified to conform to the current period presentation, wherever necessary. <BR> <BR> 7. The unaudited 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).2025-04-012025-12-31UnauditedConsolidated111194900003321900001145168000002222940000-876700001886080000236550000643830000455719000094589200001992760000-639600001928800000540970000-5137000048960000001439200000000014392000000143920000014379300001270000143793000012700006556600001021.9321.930021.9321.93Professional fees867170000Other Expenses625320000Professional fees2724330000Other Expenses1832860000000000