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LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-11INRMillionsQuarterlyFourth quarterSingle segmentMedical and Healthcare Related Services2026-05-2717:10:002026-05-2718:09:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-03https://www.shalby.org/wp-content/uploads/2018/01/Related-Party-Transaction-Policy-v6-2.pdffalsefalseThere was no default on Loans and there are no debt securities during the quarter ended March 31, 20262026-01-012026-03-31AuditedStandalone224854000055920000230446000075375000034630000-130000293890000235800001053400008518300002062890000241570000-696000023461000038100000-340150000-30205000005366600000000536660000-2000005364600001075190000104.994.99004.994.99Notes to the Audited Standalone Financial Results for the Quarter and year ended March 31, 2026 <BR> <BR> 1) The above Standalone financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on May 27, 2026. The Statutory Auditors of the Company have expressed unmodified opinion on the aforesaid results. <BR> <BR> 2) These financial results have been prepared in accordance with Indian Accounting Standards (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 amendment thereafter. <BR> <BR> 3) The figures for quarter ended 31st March, 2026 and for corresponding quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year-to-date figures up to the third quarter of the respective financial year. <BR> <BR> 4) Shalby Limited Employees Welfare Trust has acquired 7,00,000 Equity Shares of Shalby Limited in June 2022 pursuant to Employee Stock Option Scheme-2021. The company has granted all 7,00,000 Stock Options to eligible employees, out of which total 4,41,765 Stock Options were lapsed, 2,16,235 Options were vested and 2,09,235 Options exercised by eligible employees as on March 31, 2026 <BR> <BR> In accordance with the resolution passed by the Nomination and Remuneration Committee, the company has granted total 1,20,000 stock options from the pool of 4,41,765 lapsed options. As of March 31, 2026, a total of 1,16,000 stock options remain active. <BR> <BR> 5) The Company is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P /2018/144 dated 26th November, 2018. <BR> <BR> 6) The company has exercised the option of lower tax regime under Section 115BAA of the Income-tax Act, 1961 during the quarter ended March 31, 2026. Accordingly, the current tax and deferred tax balances have been remeasured/recomputed considering the applicable tax rate prescribed under the said section. The impact arising on account of such remeasurement/re-computation has been recognized in the Statement of Profit and Loss during the current quarter. <BR> <BR> The one-time tax impact on account of transition to the new tax regime is Rs. 340.16 Million, recognized during the quarter ended March 31, 2026. Further, pursuant to the adoption of Section 115BAA, the Company has written off MAT credit entitlement amounting to Rs. 42.36 Million during the quarter ended March 31, 2026. <BR> <BR> 7) During the quarter ended March 31, 2026, the company has taken impairment provision of investment in one of subsidiary company, Yogeshwar Healthcare Limited amounting to Rs. 6.96 Million based on the impairment assessment performed considering the current financial position, business performance and future cash flow projections. Accordingly, the carrying value of the investment has been reduced to Rs. Nil as at March 31, 2026. <BR> <BR> The impairment loss has been recognised in the Statement of Profit and Loss under “Exceptional Items”. <BR> 8) On November 21, 2025, the Government of India notified the four labor 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 (collectively referred to as “the Labour Codes”). The Ministry of Labour and Employment published draft Central Rules and FAQs to enable the assessment of the financial impact due to changes in regulations. The Company has assessed the impact of changes in regulations and recognised a provision towards past service cost on gratuity and leave encashment payable to employees amounting to Rs. 6.86 Million during the year ended March 31, 2026, which is included under “Employee benefit expense”. The Company will continue to monitor the finalisation of Central/ State Rules and clarifications from the Government on other aspects of the Labour Code and will provide appropriate accounting effect of such events as needed. <BR> <BR> 9) During the quarter ended March 31, 2026, PK Healthcare Pvt Ltd, a subsidiary of the Company, conducted a rights issue of equity shares in the ratio of 1:2 (one new equity share for every two equity shares held), at a par value of Rs.10/- per share. The Company subscribed to the rights issue to the extent of its entitlement. As a result, the Company's shareholding in PK Healthcare Pvt Ltd increased from 87.26% to 91.13%. <BR> <BR> 10) The Company's operating segment is "Medical and Healthcare Related Services". Since the Company has a single operating segment, disclosure pertaining to segment as per the regulation 33(1)(e) read with clause (L) of Part A of Schedule IV of the SEBI Regulations is not applicable. <BR> <BR> <BR> 11) Previous period figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable. <BR> <BR> 2025-04-012026-03-31AuditedStandalone898557000024857000092341400003007350000135790000-49600001124130000127760000401490000327566000080672200001166920000-69600001159960000423180000-392330000308500000112911000000001129110000-173000011273800001075190000101139420000010.510.50010.510.5Fees To Doctors & Consultants630860000Other Expenses208560000Other Operative Expenses12410000Fees To Doctors & Consultants2486410000Other Expenses734360000Other Operative Expenses548900006057880000262000008197000072230000000414729000000911800004238470000035247000010805640000246350000208288000017985300001335100003500000821600000483687000060100000514332000000159489600001075190000113942000001246939000012469390000995320000000944500001089770000646400007534700006446000019723400002020600004757000097915000010267200001386100001367390000103550000362900001507230000347957000015948960000Other Financial Assets45090000Income Tax Assets (Net)46090000Other non current assets352470000Other Financial Assets71600000Loan given to related party750000000Other Current Assets60100000Lease Liability90530000Other Financial Liabilities3920000Other Non-current Liabilities64460000Lease Liability26700000Other Financial Liabilities111910000Other Current liabilities103550000127760000-45080000-5119600000-23840000-6210000-20900003073000002289300000-487000004014900006960000315000002207000010230000-10600000100000901100000-435900000005040000-478000012159000012815500000000012815500000916020000000000523000074057000042408400003841330000000000000000000097170000068700000-108598000000000000345000000178680000-452000000120270000369610000320000-278040000-824700000-82470000215970000133500000A. 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