5447092026-01-012026-03-315447092026-03-315447092025-03-315447092025-04-012026-03-315447092026-01-012026-03-31in-capmkt:OtherExpenses1Member5447092026-01-012026-03-31in-capmkt:OtherExpenses2Member5447092025-04-012026-03-31in-capmkt:OtherExpenses1Member5447092025-04-012026-03-31in-capmkt:OtherExpenses2Member5447092026-03-31OtherNoncurrentFinancialAssetsDomain15447092026-03-31OtherNoncurrentFinancialAssetsDomain25447092026-03-31OtherCurrentFinancialAssetsDomain15447092026-03-31OtherCurrentAssetsDomain15447092026-03-31OtherNoncurrentFinancialLiabilitiesDomain15447092026-03-31OtherCurrentFinancialLiabilitiesDomain15447092026-03-31OtherCurrentFinancialLiabilitiesDomain25447092026-03-31OtherCurrentLiabilitiesDomain15447092026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447092025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447092026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544709GAUDIUMIVFNOTLISTEDINE0P8B01020GAUDIUM IVF AND WOMEN HEALTH LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-22INRLakhsQuarterlyFourth quarterSingle segmentHealth Care Business2026-05-2816:00:002026-05-2818:45:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated303511000177400030528500007928700033150002101800012903000636900078171000201063000104222000010422200020705000-57000206480000835740000000835740001790008375300036393400051.341.34001.341.34Notes to Statement of Consolidated Financial Results <BR> 1.The consolidated financial results for the quarter and year ended March 31, 2026 ('the results') of Gaudium IVF and Women Health Limited ('the Company') and its subsidiaries (collectively 'the Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2.The consolidated figures for the quarters ended March 31, 2026 and March 31, 2025, represent the differences between the audited annual financial results for the years ended March 31, 2026 and March 31, 2025, and the unaudited quarterly results upto December 31, 2025 and December 31, 2024, respectively. The unaudited consolidated financial results for the nine months ended December 31, 2024 were approved by the Board of Directors of the Company. The statutory auditors have not carried out limited review procedures on the standalone financial results for the nine months ended December 31, 2024. <BR> <BR> 3.The operating segment of the Group is identified as 'Health Care Business', as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment. Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group. <BR> <BR> 4.The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on May 28, 2026. <BR> <BR> 5.The Statutory Auditors of the Company have carried out audit of the consolidated financial results for the quarter and year ended March 31, 2026 and they have issued an unmodified Review Report on the same. The Audit Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the Company's website. <BR> <BR> 6.The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes”. These Codes, inter alia, introduce a revised definition of “Wages” for the purpose of computation of various employee benefits. <BR> The Group has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Group already structures employee compensation in accordance with the revised definition of wages under the New Labour Codes is not expected to have a material impact on the computation of employee benefits such as gratuity and compensated absences. <BR> Accordingly, no additional liability or past service cost has been recognised in the financial results for the quarter and year ended March 31, 2026. The Group will continue to monitor developments relating to the implementation of the New Labour Codes and will reassess the impact, if any, upon notification of the final rules. <BR> <BR> 7.During the year The Company has completed its Initial Public Offer (IPO) of 20886200 equity shares of face value of Rs 5 each at an issue price of Rs 79 per share including a share premium of Rs 74 per share. The issue comprised of a fresh issue of 11392500 equity shares aggregating to Rs 9000.08 Lakhs and offer for sale of 9493700 equity shares by selling shareholder aggregating to Rs 7500.02 Lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27 2026. The utilisation of IPO proceeds (in Rs Lakhs) is as follows. For Funding capital expenditure towards establishment of New IVF Centers of our Company amount to be utilised as per prospectus is 5000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 5000.00 Lakhs. For Repayment or pre payment in full or in part of certain outstanding loans availed by our Company amount to be utilised as per prospectus is 2000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 2000.00 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised upto March 31 2026 is 96.99 Lakhs and amount remaining unutilised is 1131.20 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised upto March 31 2026 is 771.89 Lakhs and amount remaining unutilised is 0.00. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised upto March 31 2026 is 868.88 Lakhs and Total amount remaining unutilised is 8131.20 Lakhs. <BR> <BR> 8. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary to conform to the current period presentation, and such regrouping does not have any impact on profit / loss of the Company. <BR> <BR> 9.The above financial results of the group are available on the holding Company’s website www.gaudiumivfcentre.com and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com). <BR> <BR> 10. Item of expenditure which exceeds 10 percent of the total expenditure (in Rs In Lakhs) is as follows. For Sales and marketing expenses the amount for the Quarter ended March 31 2026 (Audited) is 236.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 129.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 169.39 Lakhs and amount for the Year ended March 31 2026 Audited is 684.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 584.88 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 67.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 67.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 64.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 267.76 Lakhs and amount for the Year ended March 31 2025 Audited is 250.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.71 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 44.55 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 49.20 Lakhs and amount for the Year ended March 31 2026 (Audited) is 266.71 Lakhs and amount for the Year ended March 31 2025 (Audited) is 199.48 Lakhs.2025-04-012026-03-31AuditedConsolidated104357000053120001048882000029920400036850000798630003491600025479000250614000726926000321956000032195600077362000-291000770710000244885000-2760000-2760000244609000758000245367000363934000511590870003.923.92003.923.92Other Expenses56241000Cost Of Rendering Services21930000Other Expenses166154000Cost Of Rendering Services84460000746440000037000008652800011968300000500000004000000082347000091347000011980250003544600005337930008785700000523860006740360002353800073302000019310450003639340001159087000152302100015230210000128260001282600039860005939000227510002307480005194000117098000122292000100670003631070008274000993000128990003852730004080240001931045000Notes to Statement of Consolidated Financial Results <BR> 1.The consolidated financial results for the quarter and year ended March 31, 2026 ('the results') of Gaudium IVF and Women Health Limited ('the Company') and its subsidiaries (collectively 'the Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2.The consolidated figures for the quarters ended March 31, 2026 and March 31, 2025, represent the differences between the audited annual financial results for the years ended March 31, 2026 and March 31, 2025, and the unaudited quarterly results upto December 31, 2025 and December 31, 2024, respectively. The unaudited consolidated financial results for the nine months ended December 31, 2024 were approved by the Board of Directors of the Company. The statutory auditors have not carried out limited review procedures on the standalone financial results for the nine months ended December 31, 2024. <BR> <BR> 3.The operating segment of the Group is identified as 'Health Care Business', as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment. Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group. <BR> <BR> 4.The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on May 28, 2026. <BR> <BR> 5.The Statutory Auditors of the Company have carried out audit of the consolidated financial results for the quarter and year ended March 31, 2026 and they have issued an unmodified Review Report on the same. The Audit Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the Company's website. <BR> <BR> 6.The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes”. These Codes, inter alia, introduce a revised definition of “Wages” for the purpose of computation of various employee benefits. <BR> The Group has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Group already structures employee compensation in accordance with the revised definition of wages under the New Labour Codes is not expected to have a material impact on the computation of employee benefits such as gratuity and compensated absences. <BR> Accordingly, no additional liability or past service cost has been recognised in the financial results for the quarter and year ended March 31, 2026. The Group will continue to monitor developments relating to the implementation of the New Labour Codes and will reassess the impact, if any, upon notification of the final rules. <BR> <BR> 7.During the year The Company has completed its Initial Public Offer (IPO) of 20886200 equity shares of face value of Rs 5 each at an issue price of Rs 79 per share including a share premium of Rs 74 per share. The issue comprised of a fresh issue of 11392500 equity shares aggregating to Rs 9000.08 Lakhs and offer for sale of 9493700 equity shares by selling shareholder aggregating to Rs 7500.02 Lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27 2026. The utilisation of IPO proceeds (in Rs Lakhs) is as follows. For Funding capital expenditure towards establishment of New IVF Centers of our Company amount to be utilised as per prospectus is 5000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 5000.00 Lakhs. For Repayment or pre payment in full or in part of certain outstanding loans availed by our Company amount to be utilised as per prospectus is 2000.00 Lakhs and amount utilised upto March 31 2026 is 0.00 and amount remaining unutilised is 2000.00 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised upto March 31 2026 is 96.99 Lakhs and amount remaining unutilised is 1131.20 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised upto March 31 2026 is 771.89 Lakhs and amount remaining unutilised is 0.00. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised upto March 31 2026 is 868.88 Lakhs and Total amount remaining unutilised is 8131.20 Lakhs. <BR> <BR> 8. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary to conform to the current period presentation, and such regrouping does not have any impact on profit / loss of the Company. <BR> <BR> 9.The above financial results of the group are available on the holding Company’s website www.gaudiumivfcentre.com and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com). <BR> <BR> 10. Item of expenditure which exceeds 10 percent of the total expenditure (in Rs In Lakhs) is as follows. For Sales and marketing expenses the amount for the Quarter ended March 31 2026 (Audited) is 236.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 129.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 169.39 Lakhs and amount for the Year ended March 31 2026 Audited is 684.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 584.88 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 67.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 67.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 64.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 267.76 Lakhs and amount for the Year ended March 31 2025 Audited is 250.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.71 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 44.55 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 49.20 Lakhs and amount for the Year ended March 31 2026 (Audited) is 266.71 Lakhs and amount for the Year ended March 31 2025 (Audited) is 199.48 Lakhs.Right of use asset12162000Other financial assets811308000Other financial assets52386000Other current assets23538000Lease liabilities12826000Lease liabilities2128000Other financial liabilities7939000Other current liabilities82740003491600036850000-2083190000-580700000-4160000-197600000625700002547900003072000025540000004796000010130000-5990000440000-1295120001924440000001199720000724720001000000000000021358000000004583300000000000000012260000-810676000-876541000009000080000000016873700012693200032030000335070000-85327000819776000157070000157070007215000087857000Amount of items that will not be reclassified to profit and loss239000239000Amount of items that will not be reclassified to profit and loss1013000101300060000255000179000758000AuditedtrueS K G N & Associates LLPtrue2027-12-31