5439802026-07-012026-09-305439802026-09-305439802026-03-315439802026-04-012026-09-305439802026-07-012026-09-30in-capmkt:OtherExpenses1Member5439802026-07-012026-09-30in-capmkt:OtherExpenses2Member5439802026-04-012026-09-30in-capmkt:OtherExpenses1Member5439802026-04-012026-09-30in-capmkt:OtherExpenses2Member5439802026-09-30OtherNoncurrentFinancialAssetsDomain15439802026-09-30OtherNoncurrentAssetsDomain15439802026-09-30OtherNoncurrentAssetsDomain25439802026-09-30OtherCurrentFinancialAssetsDomain15439802026-09-30OtherCurrentAssetsDomain15439802026-09-30OtherNoncurrentFinancialLiabilitiesDomain15439802026-09-30OtherCurrentFinancialLiabilitiesDomain15439802026-09-30OtherCurrentFinancialLiabilitiesDomain25439802026-09-30OtherCurrentLiabilitiesDomain15439802026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439802026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25439802026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15439802026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543980JLHLNOTLISTEDINE682M01020Jupiter 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 applicable2026-07-012026-09-30UnauditedConsolidated456496000010544000046704000000843180000219100008133400001383100002847700001818050000391956000075084000007508400001651500002210000018725000005635900000000563590000-87600005548300005617200001870000553030000180000065566000021.721.72001.721.721. The unaudited consolidated financial results of Jupiter Life Line Hospitals Limited ('the Company') and its subsidiaries (together referred to as “the Group”) 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 /> 2. These consolidated 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 Rule 3 of the Companies (Indian Accounting Standards) Rules 2015, 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 /> 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.48.87 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 /> 4. The Group 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 Group’s total revenue, profit, and assets is below the 10% thresholds specified under Ind AS 108. <br /> 5. The Board of Directors of the Holding 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 /> 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 for final sanction of the Honourable National Company Law Tribunal, Mumbai. Thus, effect of the proposed scheme is not given in the current financial statements (being not material) of the Transferee Company. <br /> 7. During the current quater, Sulcus Private Limited became a wholly owned subsidiary of Jupiter Hospital Pharmacy Private Limited and a step-down subsidiary of Jupiter Life Line Hospitals Limited pursuant to acquisition of 100% equity shares, effective July 31, 2026. The Consideration was determined based on net assets method considering the fair value of assets and liabilities held, resulting in goodwill on consolidation. <br /> 8. In case of non-body corporates (partnership firms), consolidation is done considering these entities as subsidiaries and consequently the numbers for previous quarters, period and year are accordingly restated. <br /> 9. Previous period figures have been regrouped and/or reclassified to conform to the current year presentation, wherever necessary. <br /> 10. The consolidated 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 /> 2026-04-012026-09-30UnauditedConsolidated8674790000211300000888609000001639920000257900001557860000266930000549170000359005000076297200001256370000012563700002969000002076000031766000009387100000000938710000-87600009299500009365800002130000927890000206000065566000022.862.86002.862.86Professional fees1101900000Other expenses716150000Professional fees2124150000Other expenses146590000013206970000193788000051060000941100001000000034643000034743000019490000036219100001945426000035757000038470200001183000000451430000168800000234000055006700009642000019238000061470400000025601300000655660000156474900001630315000021500001630530000056547400006894300006344170000178880000310220000683327000023328000034377000030755000065132000010716200001956220000319290000147490000397300002462730000929600000025601300000Other financial assets346430000Other non-current assets2585090000Right of use assets1036820000Other financial assets2340000Other current assets192380000Lease liabilities689430000Lease liabilities109460000Other financial Liabilities962160000Other current liabilities31929000023259000025790000-458450000010810000010602000000-305040000065490000054917000000032955000000800001784100000-110700000-2254000084660000004284900001684860000000322760000013621000000000000015000002929330000000000000000000008000014122000001023280000-176325000000000000090480000377800006557000000477400000283570000-1175800000-117580000569010000451430000Remeasurement of the defined benefit liabilities/ (assets)-11560000Deferred tax relating to items that will not be reclassified to Profit or Loss2800000-8760000Remeasurement of the defined benefit liabilities/ (assets)-11560000Deferred tax relating to items that will not be reclassified to Profit or Loss2800000-87600000000-8760000-8760000