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M01020Jupiter Life Line Hospitals LimitedMain BoardEquity2026-04-012027-03-312026-10-232026-10-08INRMillionsQuarterlySecond quarterSingle segmentHealthcare Service2026-10-2315:00:002026-10-2315:43:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-02-07https://www.jupiterhospital.com/wp-content/uploads/2023/12/Related-Party-Transaction-Policy.pdffalsefalseNot Applicable2026-07-012026-09-30UnauditedStandalone3645970000689200003714890000061483000017340000627850000904200002346400001444730000302981000068508000006850800001580600001248000017054000005145400000000514540000-685000050769000065566000021.571.57001.571.571. The unaudited standalone financial results of Jupiter Life Line Hospitals Limited ('the Company') for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 23, 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 Board of Directors of the Company at its meeting held on May 15, 2026, approved the Sub-division/ split of 1 (One) existing equity share of the Company having face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (Five) equity shares of the Company having face value of Rs. 2/- (Rupee Two only) each, fully paid-up, with effect from the record date July 24, 2026. The above sub-division/split has been approved by the equity shareholders of the Company in its Annual General Meeting held on July 17, 2026. Accordingly, the impact of sub-division has been considered in the computation of basic and diluted earnings per share (EPS) for the quarter and half year ended September 30, 2026, and comparative figures for prior periods have also been adjusted to give effect to such sub-division in accordance with requirements under Ind AS 33, Earnings per share. <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 /> 2026-04-012026-09-30UnauditedStandalone6930820000175350000710617000001203760000247000001197390000171580000450380000287215000059199600001186210000011862100002829500001683000029978000008864300000000886430000-685000087958000065566000022.72.7002.72.7Professional fees873160000Other expenses571570000Professional fees1677220000Other expenses1194930000106514800001730440000091600000940300000034521000012855100003479460000172384900002604300001376900000102570000031400000016760000283184000023400005567540000983500005926320000002316481000065566000016233920000168895800001688958000032549400006747000003929640000164510000310220000440437000049950000272500000206400000478900000948890000147774000026874000087830000365500001870860000627523000023164810000Other financial assets345210000Other non-current assets2548450000Right of use assets931010000Other financial assets2340000Other current assets98350000Lease liabilities674700000Lease liabilities103390000Other financial Liabilities845500000Other current liabilities26874000013725000024700000-3846200000-923000006225000000-2476400000004503800000001962900000001412300000-1900000-22540000102980000059700001743700001360580000000277490000010830900000000000015000002753640000000000000000000008000014123000001011420000-15994100000000000071000000015430000357600006557000013725000000455990000-603300000-60330000374330000314000000Remeasurement of the defined benefit liabilities/ (assets)-9160000Deferred tax relating to items that will not be reclassified to Profit or Loss2310000-6850000Remeasurement of the defined benefit liabilities/ (assets)-9160000Deferred tax relating to items that will not be reclassified to Profit or Loss2310000-68500000000-6850000-6850000Jupiter Life Line Hospitals Limited******Dr. Ajay Thakker******Chairman and Whole-time DirectorRemuneration90000000Approved by the Audit Committee of the Company2212000000Jupiter Life Line Hospitals Limited******Mr. Vadapatra Raghavan******Non Executive Non Independent DirectorAny other transactionProfessional FeesApproved by the Audit Committee of the Company283000000Jupiter Life Line Hospitals Limited******Dr. Ankit Thakker******Managing Director and CEORemuneration60000000Approved by the Audit Committee of the Company2054000000Jupiter Life Line Hospitals Limited******Jupiter Scan & Imaging Centre Private Limited******Sister ConcernAny other transactionRent Paid1250000Approved by the Audit Committee of the Company2400001200000Jupiter Life Line Hospitals Limited******Katyayini Hospitality******PartnerAny other transactionRent Received800000Approved by the Audit Committee of the Company5300001700000Jupiter Life Line Hospitals Limited******Katyayini Hospitality******PartnerAny other transactionCurrent support25000000Approved by the Audit Committee of the 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given75000000Approved by the Audit Committee of the Company373000000Jupiter Life Line Hospitals Limited******Jupiter Hospital Projects Private Limited******Material SubsidiarySale of goods or services500000000Approved by the Audit Committee of the Company4020000100000380000Jupiter Life Line Hospitals Limited******Jupiter Hospital Projects Private Limited******Material SubsidiaryPurchase of goods or services500000000Approved by the Audit Committee of the Company4100000410000Jupiter Life Line Hospitals Limited******Jupiter Hospital Pharmacy Private Limited******SubsidiaryAny other transactionServices/Current Support Taken10000000Approved by the Audit Committee of the Company3000000Jupiter Life Line Hospitals Limited******Entisi Hospitality Private Limited******Enterprise in which Directors are same and membersPurchase of goods or services25000000Approved by the Audit Committee of the Company7000000Jupiter Life Line Hospitals Limited******Mr. Devang Gandhi******Promoter groupRemuneration3600000Approved by the Audit Committee of the Company165000000Jupiter Hospital Pharmacy Private Limited******Entisi Hospitality Private Limited******Enterprise in which Directors are samePurchase of goods or services200000Approved by the Audit Committee of the Company2000000Jupiter Hospital Pharmacy Private Limited******Sulcus Private Limited******Wholly owned SubsidiaryLoan1000000000Approved by the Audit Committee of the Company50000000050000000Jupiter Hospital Projects Private Limited******Jupiter Hospital Pharmacy Private Limited******Both entities are subsidiary to listed entityAny other transactionCurrent support - Advances Given12500000Approved by the Audit Committee of the Company70000070000Jupiter Hospital Projects Private Limited******Katyayini Hospitality******Holding Company is PartnerAny other transactionRent Received500000Approved by the Audit Committee of the Company140000500000Jupiter Hospital Projects Private Limited******Jupiter Hospital Pharmacy Private Limited******Enterprise under the control of Holding companyAny other transactionRent Received500000Approved by the Audit Committee of the Company140000500000Jupiter Hospital Projects Private Limited******Jupiter Hospital Pharmacy Private Limited******Enterprise under the control of Holding companyPurchase of goods or services12500000Approved by the Audit Committee of the Company06700000Jupiter Life Line Hospitals Limited******Jupiter Hospital Pharmacy Private Limited******SubsidiaryLoan1000000000Approved by the Audit Committee of the Company50000000050000000Jupiter Hospital Pharmacy Private Limited******Dr. Ankit Thakker******PromoterAny other transactionAcquisition of Equity Shares in Sulcus Private LimitedApproved by the Audit Committee of the Company1892000000Jupiter Hospital Pharmacy Private Limited******Dr. Kirtika Thakker******Promoter groupAny other transactionAcquisition of Equity Shares in Sulcus Private LimitedApproved by the Audit Committee of the Company1892000000Sulcus Private Limited******Dr. Ankit Thakker******Director and was member of the CompanyAny other transactionLoan repaymentApproved by the Audit Committee of the Company500000001832400001332400002706190000