GAUDIUMIVF2026-04-012026-06-30GAUDIUMIVF2026-06-30GAUDIUMIVF2026-04-012026-06-30in-capmkt:OtherExpenses1MemberGAUDIUMIVF2026-04-012026-06-30in-capmkt:OtherExpenses2MemberGAUDIUMIVF2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1GAUDIUMIVF2026-06-30Statement1GAUDIUMIVF2026-04-012026-06-30Statement1GAUDIUMIVF2026-06-30StatementDynamic1I1Statement1GAUDIUMIVF2026-06-30StatementDynamic1I2Statement1GAUDIUMIVF2026-06-30StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544709GAUDIUMIVFNOTLISTEDINE0P8B01020GAUDIUM IVF AND WOMEN HEALTH LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-07INRLakhsQuarterlyFirst quarterSingle segment Health Care Business2026-08-1315:30:002026-08-1317:30:00Not applicabletrue1falseNot Applicable2026-04-012026-06-30UnauditedStandalone1367730001123600014800900009235000282800022067000322600067540008090300012501300022996000022996000615400020700063610000166350000000166350002410001687600036393400050.230.23000.230.23NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 <br /> <br /> 1.The unaudited standalone financial results of the Company for the quarter ended 30 June 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 August 2026. The Statutory Auditors of the Company have carried out a limited review of the above results in terms of Regulation 33 of the SEBI (Listing and Disclosure Requirements) Regulations, 2015 (the “Regulations”), as amended and expressed an unmodified conclusion. <br /> <br /> 2.The unaudited standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting”, prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in terms of the Regulations. <br /> <br /> 3.The figures for the quarter ended 31 March 2026 represents the derived figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited published year-to-date figures upto 31 December 2025, being the date of the end of the third quarter of the financial year which were limited review by the statutory auditor of the Company. <br /> <br /> 4.The Company operates in one reportable business segment namely ‘Health Care Business’ as per Ind AS 108 on ‘Operating Segments’. <br /> <br /> 5.Other income net includes interest on fixed deposit amounting to Rs. 102.24 lakhs for the quarter ended 30 June 2026 (31 March 2026: interest on fixed deposit of Rs. 7.96 lakhs, 30 June 2025: interest on fixed deposit is nil, year ended 31 March 2026: interest on fixed deposit of Rs. 7.96 lakhs). <br /> <br /> 6.During the Financial Year 2025-26, the Company completed its Initial Public Offer (IPO) of 2,08,86,200 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 1,13,92,500 equity shares aggregating to Rs.9,000.08 Lakhs and an offer for sale of 94,93,700 equity shares by the selling shareholder aggregating to Rs.7,500.02 Lakhs. The equity shares of the Company were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27, 2026. <br /> Utilization of IPO proceeds. <br /> 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 till June 30 2026 is 102.95 Lakhs and amount remaining unutilized as on June 30 2026 is 4897.05 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 till June 30 2026 is 1807.37 Lakhs and amount remaining unutilized as on June 30 2026 is 192.63 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised till June 30 2026 is 721.02 Lakhs and amount remaining unutilized as on June 30 2026 is 507.17 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised till June 30 2026 is 771.89 Lakhs and amount remaining unutilized as on June 30 2026 is Nil. Interest on Fixed Deposit as on June 30 2026 is 14.71 Lakhs. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised till June 30 2026 is 3403.23 Lakhs and Total amount remaining unutilized is 5611.56 Lakhs. <br /> <br /> 7. Items of expenditure which exceed 10% of total expenditure are as given below. <br /> <br /> For Sales and marketing expenses the amount for the Quarter ended June 30 2026 is 382.96 Lakhs and amount for the Quarter ended March 31 2026 is 233.70 Lakhs and amount for the Quarter ended June 30 2025 is 159.72 Lakhs and amount for the Year ended March 31 2026 is 672.97 Lakhs. For Rent the amount for the Quarter ended June 30 2026 is 63.12 Lakhs and amount for the Quarter ended March 31 2026 is 58.64 Lakhs and amount for the Quarter ended June 30 2025 is 55.32 Lakhs and amount for the Year ended March 31 2026 is 231.76 Lakhs. For Legal and professional fees the amount for the Quarter ended June 30 2026 is 146.36 Lakhs and amount for the Quarter ended March 31 2026 is 95.53 Lakhs and amount for the Quarter ended June 30 2025 is 140.27 Lakhs and amount for the Year ended March 31 2026 is 265.83 Lakhs. <br /> <br /> 8. The above unaudited standalone financial results are available on the Company’s website (www.gaudiumivfcentre.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <br /> Cost of rendering services10592000Other Expenses70311000Items that will not be reclassified to the Statement of Profit and Loss32200032200081000241000Public Issues2026-02-259000080002026-06-30trueInfomerics Valuation and Rating LimitedfalseNot ApplicableNoneNoneRakesh Kumar SharmaChief Financial OfficerNew Delhi2026-08-13Funding capital expenditure towards establishment of New IVF Centres of the CompanyNO5000000000102950000No DeviationRepayment / pre-payment, in full or in part, of certain outstanding borrowings availed by the CompanyNO20000000001807370000No DeviationGeneral Corporate Purposes (GCP)*NO1228190000721020000No Deviation