PARKHOSPS2026-01-012026-03-31PARKHOSPS2026-03-31PARKHOSPS2025-03-31PARKHOSPS2025-04-012026-03-31PARKHOSPS2026-01-012026-03-31in-capmkt:OtherExpenses1MemberPARKHOSPS2026-01-012026-03-31in-capmkt:OtherExpenses2MemberPARKHOSPS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberPARKHOSPS2025-04-012026-03-31in-capmkt:OtherExpenses2MemberPARKHOSPS2026-03-31OtherNoncurrentFinancialAssetsDomain1PARKHOSPS2026-03-31OtherNoncurrentFinancialAssetsDomain2PARKHOSPS2026-03-31OtherNoncurrentFinancialAssetsDomain3PARKHOSPS2026-03-31OtherNoncurrentFinancialAssetsDomain4PARKHOSPS2026-03-31OtherNoncurrentFinancialAssetsDomain5PARKHOSPS2026-03-31OtherNoncurrentAssetsDomain1PARKHOSPS2026-03-31OtherNoncurrentAssetsDomain2PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain1PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain2PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain3PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain4PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain5PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain6PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain7PARKHOSPS2026-03-31OtherCurrentFinancialAssetsDomain8PARKHOSPS2026-03-31OtherCurrentAssetsDomain1PARKHOSPS2026-03-31OtherCurrentAssetsDomain2PARKHOSPS2026-03-31OtherCurrentAssetsDomain3PARKHOSPS2026-03-31OtherCurrentAssetsDomain4PARKHOSPS2026-03-31OtherCurrentAssetsDomain5PARKHOSPS2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain1PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain2PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain3PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain4PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain5PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain6PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain7PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain8PARKHOSPS2026-03-31OtherCurrentFinancialLiabilitiesDomain9PARKHOSPS2026-03-31OtherCurrentLiabilitiesDomain1PARKHOSPS2026-03-31OtherCurrentLiabilitiesDomain2PARKHOSPS2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PARKHOSPS2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1PARKHOSPS2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544645PARKHOSPSNAINE119201023PARK MEDI WORLD LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-05-07INRMillionsQuarterlyFourth quarterSingle segmentHealthcare Services2026-05-1208:00:002026-05-1210:36:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated46041300007503000046791600007843400000119100008616500001397500001750600001672550000364526000010339000000103390000019788000068250000266130000076777000000007677700003850000771620000708635000591450007122470005938000086386000021.781.78001.781.78Notes to the audited Consolidated financial results for the quarter and year ended March 31, 2026 <BR> <BR> 1. The consolidated audited financial results ('the Statement') of Park Medi World Limited ( 'the Company') along with its subsidiaries (collectively referred as 'the Group') for the quarter and year ended March 31, 2026 are prepared in accordance with the Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015. These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 12, 2026. The statutory auditors have issued an unmodified report on the above results. <BR> <BR> 2. The Group's business activity primarily falls within a single reportable business segment namely "Healthcare Service" and operates primarily in India and accordingly does not have any additional disclosure to be made under Ind AS 108- "Segment Reporting". The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, and report costs and expenses by nature as a whole. The Board of Directors (Chief Operating Decision Maker ("CODM")) reviews the Consolidated Financial information when making decisions about allocating resources and assessing performance of the Group as a whole and hence, the Group has only one reportable segment. The Group operates and manages its business as a single segment mainly through the sale of healthcare services. The Group operates in one geographic segment namely "within India" and hence no separate information for geographic segment wise disclosure is required. <BR> <BR> 3.During the financial year ended March 31, 2026, the Company has completed an initial public offering (IPO) of 56,790,123 equity shares with a face value of INR 2 each at an issue price of INR 162/- per share, comprising fresh issue of 47,530,864 shares and an offer for sale of 9,259,259 shares. The Company’s equity shares were listed on the National Stock exchange of India Limited (NSE) and BSE Limited (BSE) on December 17, 2025. <BR> <BR> 4. 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. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on management’s assessment, and the best information available and in line with the Institute of Chartered Accountants of India (ICAI) guidance, there are no adjustments required on gratuity liability arising from the implementation of the codes. The Company 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> 5. The company has acquired 100% shareholding in K P S Wellness Private Limited (KPS) on 30th January 2026 having a bed capacity of 360 beds and SVPD Healthcare Private Limited (SVPD) on 20th March 2026 on a going concern basis, along with transfer of all rights and interests from existing shareholders for INR 1,500 millions for KPS and INR 950 millions for SVPD. The financial results of K P S Wellness Private Limited and SVPD Healthcare Private Limited have been included in our consolidated financial statement since the date of acquisition. <BR> <BR> The acquisition has been accounted for as a business combination using the acquisition method of accounting , in accordance with Ind AS 103 'Business Combinations.' The purchase price has been allocated on a provisional basis to the assets, pending the final determination of the fair value of the acquired assets and liabilities at the acquisition date. The resulting difference of INR 1188.74 millions in K P S Wellness Private Limited and INR 745.63 millions in SVPD Healthcare Private Limited has been recognized as goodwill. <BR> <BR> 6. On December 23, 2025, Blue Heavens Health Care Private Limited, a wholly owned subsidiary of Park Medi World Limited (“Company”), has acquired Durha Vitrak Private Limited for INR 506.8 millions which owns and operates Febris Multispeciality Hospital. The acquisition has been completed pursuant to the approval of the Hon’ble National Company Law Tribunal, New Delhi, under the corporate insolvency resolution process in accordance with the Insolvency and Bankruptcy Code, 2016. <BR> <BR> The acquisition has been accounted for as a business combination using the acquisition method of accounting, in accordance with Ind AS 103 'Business Combinations.' The purchase price has been allocated on a provisional basis to the assets, pending the final determination of the fair value of the acquired assets and liabilities at the acquisition date. The resulting difference of INR 246.06 millions has been recognized as goodwill. <BR> <BR> 7. On January 05, 2026, Park Medi World Limited (the Company) considered and approved the acquisition of whole of existing shareholding of Krishna Super-Speciality Hospital for INR 400 million which owns and operates Mahip Hospital Private Limited, a 250 bedded facility, including 70 ICU beds with modular operation theatres and automated laboratories. <BR> <BR> The acquisition has been accounted for as a business combination using the acquisition method of accounting , in accordance with Ind AS 103 'Business Combinations.' The purchase price has been allocated on a provisional basis to the assets, pending the final determination of the fair value of the acquired assets and liabilities at the acquisition date. The resulting difference of INR 538.22 millions has been recognized as goodwill. <BR> <BR> 8. On April 10, 2026, the Company commenced the operation of advanced multi-super specialty hospital in Panchkula. This is a 350 bedded facility including modular operation theatres and automated laboratories. <BR> <BR> 9. There are no material events after the reporting date requiring adjustment or disclosure except as disclosed in note no. 8 regarding the commencement of operation at Panchkula hospital on April 10, 2026. <BR> <BR> 10. Entities acquired during F Y 2025-26 have contributed INR 252.46 million in revenue and INR (55.99) millions in profit before tax. <BR> <BR> 11. The utilisation of the IPO proceeds is summarised below: <BR> Object of the issue as per prospectus: Utilisation planned as per prospectus Utilised upto March 31, 2026 <BR> Amount pending for utilisation as on March 31, 2026 <BR> <BR> Repayment/ prepayment, in full or in part, of outstanding borrowings availed by our Company and our Subsidiaries 3800.00 3800.00 0.00 <BR> <BR> Funding capital expenditure for development of new hospital by our Subsidiary Park Medicity (NCR) Private Limited 605.00 166.53 438.57 <BR> <BR> Funding capital expenditure for purchase of medical equipment by our Company and our Subsidiaries, Blue Heavens Healthcare Private Limited and Ratangiri Innovations Private Limited 274.59 36.08 238.51 <BR> <BR> Unidentified inorganic acquisitions and general corporate purposes 2453.18 2453.18 0.00 <BR> <BR> Total 7132.77 6455.79 676.98 <BR> <BR> Issue expenses towards IPO 567.23 567.23 0.00 <BR> <BR> Grand Total 7700.00 7023.02 676.98 <BR> <BR> 12. The consolidated financial results of Park Medi World Limited as on March 31, 2026 includes the results of Devina Derma Private Limited, a subsidiary of the fully owned subsidiary of the Company, which is unaudited. The unaudited financial statements of the subsidiary have been prepared by the management and have been considered for the purpose of consolidation based on management certification wherein total assets, total income and net profit is INR 482.81 million, INR 4.64 millions and INR -4.67 million respectively. <BR> <BR> 13. Figures for the quarter ended March 31, 2026 represents difference between the audited figures in respect of full financial year and the unaudited figure of nine months ended December 31, 2025. <BR> <BR> 14. During the quarter ended March 31, 2026 the RTA of the Company had received a complaint from from the investor which was promptly resolved by them. No complaints were pending for resolution as on March 31, 2026. The Company has adequate systems and processes in place to address investor grievances in a timely manner in compliance with Regulation 13 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015. <BR> <BR> 15. Previous period figures have been regrouped / reclassified wherever necessary to conform to current period classification and rounding off errors have been ignored. <BR> <BR> 16. The audited Consolidated financial results for the quarter and for the year ended March 31, 2026 are available on the Company's website at www.parkhospital.in and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com, where the shares of the Company are listed.2025-04-012026-03-31AuditedConsolidated16793560000316090000171096500002950610000074500003233970000588850000624620000615831000013563810000354584000003545840000824780000-14510000810270000027355700000000273557000096400002745210000258120300015436700025903700001548400008638600002200596300006.876.87006.876.87Professional and consultancy fees716200000Other expenses956350000Professional and consultancy fees2570740000Other expenses358757000078783100001231380000038988700001313180000000127000051745000020541000002572820000274390000845800001725353000028980000059348800002368500000194536000003014700001055021000029874000010877930000002813146000086386000019355980000202198400008231200002104296000018963000000013141000001503730000137290000158500000017995200002089400000829500001006680000108963000097267000041517000001804200007453400002115200000528898000000708850000028131460000Non current tax assets708620000Fixed Deposit with original maturity for more than 12 months1195590000Margin Money Deposit114750000Security deposits31940000Other Deposits3200000Balance with Government Authorities180000Capital Advances84400000Unbilled revenue170920000Amount receivable from related party47050000Interest receivable from related parties44820000Other Advances21550000Accrued interest on fixed deposits14020000Other receivables2780000Security deposits300000Amount recoverable from Staff30000Advance to suppliers197420000Prepaid Expenses29820000Balance with government authorities6250000Unspent CSR Amount13450000Other assets51800000Lease liabilities1314100000Expenses Payable352270000Employees related payable383320000Capital Creditors98700000Security Deposit81310000Interest accrued but not due on borrowing5950000Amount payable to related parties1640000Interest payable to related parties630000Other Payable120000Lease liabilities48730000Advance from customers13970000Statutory dues payable16645000058885000074400005564200000-7769000024380000-65280000784600000-456340000032380000-7590000624620000-6960000029180000-13199000014550000-171810000002916400000000-700004576000007300300004275870000000984940000032909300000237715000000000001196880000000000000000547200003576000000003303200000-320000-33345100000071329400000000005243770000131730000054909000000120835000011647700000116477000012037200002368490000Remeasurement of defined benefit plans41500004150000Remeasurement of defined benefit plans1288000012880000300000324000038500009640000AuditedtrueAgiwal and associatestrue2029-02-28