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These unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on October 27, 2026. These financial results have been subjected to limited review by the Statutory Auditors of the Company and the auditors have expressed and issued an unmodified review report on the same. <br /> 2.During the year ended March 31, 2026, the Central Government of India notified 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, collectively referred to as the ‘New Labour Codes’, effective from November 21, 2025 primarily impacting the wage definition to be considered for the purpose of defined benefit obligation relating to gratuity and defined benefit contribution relating to leave encashment. <br /> As a result of this plan amendment, the Group’s defined benefit obligation and defined benefit contribution increased by Rs. 34.26 million and Rs. 31.06 million respectively during the year ended March 31, 2026. A corresponding past service cost was recognized in the statement of profit and loss in the previous year. The Group continues to monitor the Central / State Rules as notified and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <br /> 3.During the period, the Company incorporated a wholly owned subsidiary, MedPlus Foundation, on May 06, 2026. The financial information of the said subsidiary has been consolidated in these financial results from the date of incorporation, in accordance with the applicable accounting standards. <br /> 4.The earnings per equity share for the quarters and half year are not annualised. <br /> 5.The above financial results are also available at the Stock Exchange's website i.e. www.bseindia.com, www.nseindia.com and the Company's website www.medplusindia.com. <br /> For and on behalf of the Board of Directors of <br /> MedPlus Health Services Limited <br /> G. Madhukar Reddy <br /> Managing Director & Chief Executive Officer <br /> DIN: 00098097 <br /> Place: Hyderabad <br /> Date: October 27, 2026 <br /> 2026-04-012026-09-30UnauditedConsolidated391670800004036900003957077000041921000030477860000-144159000049194100006988800001617540000175922000038450530000112024000001120240000305950000-78070000227880000089236000000008923600007060000899420000892510000-150000899570000-15000024027000027.497.48007.497.48The Company Doesnot Have any Debt so Debt Equity is nillOther expenses907590000Other expenses175922000034395000003791000004145100005887000000113113000011311300001289120000134771500002018938000015210850000817800000385370000145343000013546400000194806000059593000006000061870000021788910000419782900002402700002044249000020682760000-7200000206755600000133656500001336565000024947000013615120000021777000034238700003641640000275297000063946100006642500005813800004737000076876100002130273000041978290000Other Non Current Assets include Right of Use Assets and Other Non Current Assets 'Other financial liabilities includes lease liabilities and other financial liabilities' Other financial liabilities includes lease liabilities and Other financial liabilitiesOther financial assets1131130000Other tax assets (net)154080000Other non-current assets13323070000Other financial assets1948060000Other current assets618700000Other financial liabilities13365650000Other financial liabilities2752970000Other current liabilities187880000Contract liabilities476370000a. Retail19957680000b. Diagnostic services410540000c. Others2860000d. Unallocated0a. Retail38381600000b. Diagnostic services781300000c. Others4180000d. Unallocated020371080000391670800002037108000039167080000a. Retail557560000b. Diagnostic services49300000c. Others1740000d. Unallocated0a. Retail873190000b. Diagnostic services72540000c. Others1400000d. Unallocated0608600000947130000180000230000-93050000-1733400007014700001120240000a. Retail33976250000b. Diagnostic services1469220000c. Others2380000d. Unallocated653044000041978290000041978290000a. Retail20149070000b. Diagnostic services1151570000c. Others2090000d. 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