5439802026-04-012026-06-305439802026-04-012026-06-30in-capmkt:OtherExpenses1Member5439802026-04-012026-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares543980JLHLNOTLISTEDINE682M01020Jupiter Life Line Hospitals LimitedMain BoardEquity2026-04-012027-03-312026-07-312026-07-27INRMillionsQuarterlyFirst quarterSingle segmentHealthcare services2026-07-3115:00:002026-07-3115:45:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone3284850000106430000339128000005889300007360000569540000811600002157400001427420000289015000050113000005011300001248900004350000129240000037189000000003718900000371890000655660000105.675.67005.675.67NOTES TO THE UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 <br /> <br /> 1.The unaudited standalone financial results of Jupiter Life Line Hospitals Limited ('the Company') for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 31, 2026. These results have been subjected to limited review by the joint statutory auditors of the Company,who have issued an unmodified report. <br /> <br /> 2.These 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.During the previous year ended March 31 2026, 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. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation, the Company has recognized Rs.43.89 million (net of subsequent reversal upon actualisation of charge) towards increase in the gratuity liability arising out of past service cost and enactment of the new legislation under “Exceptional Items” in the standalone financial results for the year ended March 31, 2026. <br /> <br /> 4.The Company 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 Company’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. <br /> <br /> 5.The figures for quarter ended March 31, 2026 represent the difference between audited figures of the financial year March 31, 2026 and the unaudited published figures for the nine months ended December 31, 2025. <br /> <br /> 6.The proposed merger of Medulla Healthcare Private Limited (“Transferor Company”), a direct wholly-owned subsidiary of Jupiter Life Line Hospitals Limited (“Transferee Company”) with the Transferee Company with effect from April 1, 2025 is pending final sanction of the Honourable National Company Law Tribunal, Mumbai. Thus, effect of the proposed scheme (being not material) is not given in the current financial statements of the Transferee Company. <br /> <br /> 7.Previous period figures have been regrouped and/or reclassified to conform to the current period presentation, wherever necessary. <br /> <br /> 8.The 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). <br /> <br /> <br /> Professional fees804060000Other expenses623360000000