NEPHROPLUS2026-01-012026-03-31NEPHROPLUS2026-03-31NEPHROPLUS2025-03-31NEPHROPLUS2025-04-012026-03-31NEPHROPLUS2026-01-012026-03-31in-capmkt:OtherExpenses1MemberNEPHROPLUS2026-01-012026-03-31in-capmkt:OtherExpenses2MemberNEPHROPLUS2026-01-012026-03-31in-capmkt:OtherExpenses3MemberNEPHROPLUS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberNEPHROPLUS2025-04-012026-03-31in-capmkt:OtherExpenses2MemberNEPHROPLUS2025-04-012026-03-31in-capmkt:OtherExpenses3MemberNEPHROPLUS2026-03-31OtherNoncurrentFinancialAssetsDomain1NEPHROPLUS2026-03-31OtherNoncurrentAssetsDomain1NEPHROPLUS2026-03-31OtherCurrentFinancialAssetsDomain1NEPHROPLUS2026-03-31OtherCurrentAssetsDomain1NEPHROPLUS2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1NEPHROPLUS2026-03-31OtherNoncurrentLiabilitiesDomain1NEPHROPLUS2026-03-31OtherCurrentFinancialLiabilitiesDomain1NEPHROPLUS2026-03-31OtherCurrentLiabilitiesDomain1NEPHROPLUS2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NEPHROPLUS2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2NEPHROPLUS2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1NEPHROPLUS2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2NEPHROPLUS2026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1NEPHROPLUS2025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1NEPHROPLUS2026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544647NEPHROPLUSNOTLISTEDINE428V01029Nephrocare Health Services LimitedMain BoardEquity2025-04-012026-03-312026-05-192026-05-04INRMillionsQuarterlyFourth quarterSingle segmentHealthcare services2026-05-1916:00:002026-05-1917:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated26561500001156900002771840000596300000004592800003180000025845000010628900002408720000363120000036312000087810000-59320000284900000334630000000-3093000030370000059270000362970000303700000059270000020068000023.032.96003.032.961. The above consolidated financial results of Nephrocare Health Services Limited ("the Company") and its subsidiaries (the Company and its subsidiaries together referred to as "the <BR> Group") and its joint venture have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards ("Ind AS") prescribed under <BR> Section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder, other accounting principles generally accepted in India and is in compliance with the <BR> presentation and disclosure requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as <BR> amended). <BR> 2. These consolidated financial results have been reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on 19 May 2026. The above <BR> results have been subjected to audit by the statutory auditors of the Company. The statutory auditors have expressed an unmodified audit opinion on these results. <BR> 3. The consolidated financial results include the results of the following entities: <BR> Holding Company <BR> Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) <BR> Subsidiary companies <BR> Nephrocare Health Services Central Asia FE LLC <BR> Nephrocare Health Services Nepal Private Limited <BR> Nehrocare Health Services International Pte Ltd <BR> Nephro Plus Kidney Services Company <BR> Nephrocare Health Care Services, Philippines Inc. <BR> Anram Medical Group Inc. <BR> Cadiz Dialysis Hub Inc. <BR> Dialysis Asia and Patient Care Center Inc. <BR> People’s Center For Hemodialysis Care Inc. <BR> Curis Hemodialysis Clinic Inc. <BR> Mega Health Dialysis Center Inc. <BR> Universe Dialysis and Kidney Care Centre Inc. <BR> St. Margareth Dialysis and Biocare Centre Inc. <BR> Medical Experts Group and Associates Inc. <BR> Curis Cavite Renal Corporation <BR> Renal Therapy Solutions, Inc. <BR> Rizal Dialysis and Wellness Centre OPC <BR> Bioregen Hemo Center Inc. <BR> Carmona Dialysis System Inc. <BR> Infini Care Health Systems Inc. <BR> Kolff Dialysis Inc. <BR> AIZ Hemodialysis Centre Inc. <BR> Nephro Alliance Ventures Inc. <BR> Joint Venture <BR> Nephrocare Health Services Saudi Arabia Company <BR> 4. The Group is primarily engaged in business of providing dialysis and sale of related healthcare services and products which is considered to be the only reportable segment as per Ind <BR> AS 108, 'Operating Segments'. <BR> Segment Disclosure <BR> Particulars Quarter ended Year ended <BR> 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 <BR> Segment Revenue: Revenue from operations 2,656.15 2,597.29 2,191.93 9,988.45 7,558.12 <BR> Segment Results: Profit before tax 332.19 363.60 299.23 974.74 874.37 <BR> Segment assets: Total assets 14,708.66 15,297.04 9,964.60 14,708.66 9,964.60 <BR> Segment liabilities: Total liabilities 3,543.73 4,228.24 4,123.47 3,543.73 4,123.47 <BR> Geographical segment <BR> The business of providing dialysis and sale of related healthcare services and products are managed on a worldwide basis. The geographic information analyses the Group’s revenue by <BR> the Company’s country of domicile (i.e. India) and outside India. The revenue from operations by geographical location is presented below <BR> Geographical segment Quarter ended Year ended <BR> 31 March 2026 31 December 2025 31 March 2025 31 March 2026 31 March 2025 <BR> India 1,491.96 1,478.42 1,371.66 5,813.20 5,155.02 <BR> Outside India 1,164.19 1,118.87 820.27 4,175.25 2,403.10 <BR> 5. The consolidated figures for the quarter ended 31 March 2026 are the balancing figures between the audited consolidated figures in respect of the full financial year and the published <BR> unaudited year to date consolidated figures up to the third quarter of the current financial year. <BR> The consolidated figures for the quarter ended 31 March 2025 are the balancing figures between the audited consolidated figures in respect of the full financial year and the unaudited <BR> management accounts year to date consolidated figures up to the third quarter of the previous financial year. <BR> 6. During the year ended 31 March 2026, the Company has completed an initial public offering (IPO) of 18,943,020 equity shares with a face value of INR 2 each at an issue price of INR <BR> 460 per share, comprising fresh issue of 7,689,918 shares and an offer for sale of 11,253,102 shares. The Company’s equity shares were listed on the National Stock Exchange of India <BR> Limited (NSE) and BSE Limited (BSE) on 17 December 2025. <BR> The utilisation of net IPO proceeds is summarised below: <BR> <BR> Objectives (INR millions) Amount to be utilised as per prospectus Utilisation up to 31 March 2026 Unutilised as on 31 March 2026 <BR> Capital expenditure by our Company for opening new dialysis clinics in India 1,291.06 37.22 1,253.84 <BR> Pre-payment, or scheduled repayment, in full or part, of certain borrowings availed by our Company 1,359.99 1,359.99 - <BR> General corporate purposes 600.48 218.69 381.79 <BR> Total 3,251.53 1,615.90 1,635.63 <BR> <BR> 7. During the year ended 31 March 2026, the Company incurred interest expense on financial liabilities measured at fair value through profit or loss (FVTPL) aggregating to Rs.371.89 <BR> million. The said item is non-cash and non-recurring nature and the impact has been presented under “Finance costs” in the Statement of Consolidated Financial Results. <BR> 8. The results for quarter and year ended 31 March 2026, are available on the BSE Limited website (URL: www.bseindia.com), the National Stock Exchange of India Limited website <BR> (URL: nseindia.com) and on the Company's website (URL: https://nephroplus.com/investors).2025-04-012026-03-31AuditedConsolidated998845000024513000010233580000226789000000171789000060242000090667000037330400009227910000100567000001005670000355600000-1492600002063400000799330000000-3093000076840000018634000095474000076840000001863400000200680000208.488.1008.488.1Healthcare professional fees292970000Hospital fees212300000Other expenses557620000Healthcare professional fees1121590000Hospital fees799850000Other expenses18116000003961940000553800000866930000336300000237000000714300000048086000055229000033961000020216000063169800003303700001706410000316891000012388900001315730000031828000077482200000313090000839168000000147086600002006800001096425000011164930000011164930000451230000000434000045557000058570000354800000054962000034584000015635000012737200001430070000966950000274286000060360000243700001665200000299411000000354373000014708660000Other non-current financial assets480860000Other non-current assets202160000Other current financial assets318280000Other current assets313090000Other non-current financial liabilities4340000Other non-current liabilities0Other current financial liabilities966950000Other current liabilities60360000602420000-54930000-6879400000-12954000000-81200000328070000094500000906670000020740000046586000000094570000918300000000144950000015948900002600560000000274770000023257900005470000005039900000418000000022200001189360000000426000000000000000000799100000-2452540000-410435000000390205000000000020279300001182500000184780000001571090000-207470000188190000-1928000012581700001238890000Remeasurement gains/(loss) on defined benefit plans1080000Income tax relating to items that will not be reclassified to profit or loss-270000810000Remeasurement gains/(loss) on defined benefit plans670000Income tax relating to items that will not be reclassified to profit or loss-17000050000000Exchange differences on translating financial statements of foreign operations5846000058460000Exchange differences on translating financial statements of foreign operations1858400001858400000059270000186340000AuditedtrueM/s. BSR and Co., Chartered Accountantstrue2029-04-30