General information about company
Scrip code*		544709
NSE Symbol*		GAUDIUMIVF
MSEI Symbol*		NOTLISTED
ISIN*		INE0P8B01020
Name of company		GAUDIUM IVF AND WOMEN HEALTH LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		22-05-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Health Care Business
Start date and time of board meeting		28-05-2026 16:00
End date and time of board meeting		28-05-2026 18:45
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	3035.11	10435.7
	Other income	17.74	53.12
	Total income	3052.85	10488.82
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	792.87	2992.04
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	33.15	368.5
(d)	Employee benefit expense	210.18	798.63
(e)	Finance costs	129.03	349.16
(f)	Depreciation, depletion and amortisation expense	63.69	254.79
(g)	Other Expenses
1	Other Expenses	562.41	1661.54
2	Cost Of Rendering Services	219.3	844.6
	Total other expenses	781.71	2506.14
	Total expenses	2010.63	7269.26
3	Total profit before exceptional items and tax	1042.22	3219.56
4	Exceptional items	0	0
5	Total profit before tax	1042.22	3219.56
6	Tax expense
7	Current tax	207.05	773.62
8	Deferred tax	-0.57	-2.91
9	Total tax expenses	206.48	770.71
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	835.74	2448.85
12	Profit (loss) from discontinued operations before tax	0	-2.76
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	-2.76
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	835.74	2446.09
17	Other comprehensive income net of taxes	1.79	7.58
18	Total Comprehensive Income for the period	837.53	2453.67
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	3639.34	3639.34
	Face value of equity share capital	5	5
22	Reserves excluding revaluation reserve		11590.87
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.34	3.92
	Diluted earnings (loss) per share from continuing operations	1.34	3.92
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	1.34	3.92
	Diluted earnings (loss) per share from continuing and discontinued operations	1.34	3.92
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

Notes to Statement of Consolidated Financial Results
1.The consolidated financial results for the quarter and year ended March 31, 2026 ('the results') of Gaudium IVF and Women Health Limited ('the Company') and its subsidiaries (collectively 'the Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2.The consolidated figures for the quarters ended March 31, 2026 and March 31, 2025, represent the differences between the audited annual financial results for the years ended March 31, 2026 and March 31, 2025, and the unaudited quarterly results upto December 31, 2025 and December 31, 2024, respectively. The unaudited consolidated financial results for the nine months ended December 31, 2024 were approved by the Board of Directors of the Company. The statutory auditors have not carried out limited review procedures on the standalone financial results for the nine months ended December 31, 2024.

3.The operating segment of the Group is identified as 'Health Care Business', as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment. Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group.

4.The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on May 28, 2026.

5.The Statutory Auditors of the Company have carried out audit of the consolidated financial results for the quarter and year ended March 31, 2026 and they have issued an unmodified Review Report on the same. The Audit Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the Company's website.

6.The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes”. These Codes, inter alia, introduce a revised definition of “Wages” for the purpose of computation of various employee benefits.
The Group has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Group already structures employee compensation in accordance with the revised definition of wages under the New Labour Codes is not expected to have a material impact on the computation of employee benefits such as gratuity and compensated absences.
Accordingly, no additional liability or past service cost has been recognised in the financial results for the quarter and year ended March 31, 2026. The Group will continue to monitor developments relating to the implementation of the New Labour Codes and will reassess the impact, if any, upon notification of the final rules.

7.During the year The Company has completed its Initial Public Offer (IPO) of 20886200 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 11392500 equity shares aggregating to Rs 9000.08 Lakhs and offer for sale of 9493700 equity shares by selling shareholder aggregating to Rs 7500.02 Lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27 2026. The utilisation of IPO proceeds (in Rs Lakhs) is as follows. 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 upto March 31 2026 is 0.00 and amount remaining unutilised is 5000.00 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 upto March 31 2026 is 0.00 and amount remaining unutilised is 2000.00 Lakhs. For General Corporate Purposes amount to be utilised as per prospectus is 1228.19 Lakhs and amount utilised upto March 31 2026 is 96.99 Lakhs and amount remaining unutilised is 1131.20 Lakhs. For Fresh issue related expenses amount to be utilised as per prospectus is 771.89 Lakhs and amount utilised upto March 31 2026 is 771.89 Lakhs and amount remaining unutilised is 0.00. The Total amount to be utilised as per prospectus is 9000.08 Lakhs Total amount utilised upto March 31 2026 is 868.88 Lakhs and Total amount remaining unutilised is 8131.20 Lakhs.

8. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary to conform to the current period presentation, and such regrouping does not have any impact on profit / loss of the Company.

9.The above financial results of the group are available on the holding Company’s website www.gaudiumivfcentre.com and also that of NSE (www.nseindia.com) and BSE (www.bseindia.com).

10. Item of expenditure which exceeds 10 percent of the total expenditure (in Rs In Lakhs) is as follows. For Sales and marketing expenses the amount for the Quarter ended March 31 2026 (Audited) is 236.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 129.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 169.39 Lakhs and amount for the Year ended March 31 2026 Audited is 684.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 584.88 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 67.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 67.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 64.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 267.76 Lakhs and amount for the Year ended March 31 2025 Audited is 250.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.71 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 44.55 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 49.20 Lakhs and amount for the Year ended March 31 2026 (Audited) is 266.71 Lakhs and amount for the Year ended March 31 2025 (Audited) is 199.48 Lakhs.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	746.44
	Capital work-in-progress	0
	Investment property	0
	Goodwill	37
	Other intangible assets	865.28
	Intangible assets under development	1196.83
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	500
	Trade receivables, non-current
	Loans, non-current	400
	Other non-current financial assets
1	Right of use asset	121.62
2	Other financial assets	8113.08
3
4
5
	Details of other non-current financial assets
	Total of other non-current financial assets	8234.7
	Total non-current financial assets	9134.7
	Deferred tax assets (net)
	Other non-current assets
1
2
3
4
5
	Details of other non-current assets
	Total of other non-current assets
	Total non-current assets	11980.25
2	Current assets
	Inventories	354.46
	Current financial asset
	Current investments	0
	Trade receivables, current	5337.93
	Cash and cash equivalents	878.57
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets
1	Other financial assets	523.86
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	523.86
	Total current financial assets	6740.36
	Current tax assets (net)
	Other current assets
1	Other current assets	235.38
2
3
4
5
	Details of other current assets
	Total of other current assets	235.38
	Total current assets	7330.2
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	19310.45
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3639.34
	Other equity	11590.87
	Total equity attributable to owners of parent	15230.21
	Non controlling interest
	Total equity	15230.21
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
1	Lease liabilities	128.26
2
3
4
5
	Details of other non-current financial liabilities
	Total of other non-current financial liabilities	128.26
	Total non-current financial liabilities	128.26
	Provisions, non-current	39.86
	Deferred tax liabilities (net)	59.39
	Deferred government grants, Non-current
	Other non-current liabilities
1
2
3
4
5
	Details of other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	227.51
	Current liabilities
	Current financial liabilities
	Borrowings, current	2307.48
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	51.94
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1170.98
	Total Trade payable	1222.92
	Other current financial liabilities
1	Lease liabilities	21.28
2	Other financial liabilities	79.39
3
4
5
	Details of other current financial liabilities
	Total of other current financial liabilities	100.67
	Total current financial liabilities	3631.07
	Other current liabilities
1	Other current liabilities	82.74
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities	82.74
	Provisions, current	9.93
	Current tax liabilities (Net)	128.99
	Deferred government grants, Current
	Total current liabilities	3852.73
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	4080.24
	Total equity and liabilities	19310.45
	Disclosure of notes on assets and liabilities	Textual Information(1)

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Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	2.39	10.13
	Total Amount of items that will not be reclassified to profit and loss	2.39	10.13
2	Income tax relating to items that will not be reclassified to profit or loss	0.60	2.55
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	1.79	7.58

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	3219.56
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	349.16
	Adjustments for decrease (increase) in inventories	368.5
	Adjustments for decrease (increase) in trade receivables, current	-2083.19
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-58.07
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	-4.16
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-197.6
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	62.57
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	254.79
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	30.72
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	25.54
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	47.96
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	10.13
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	-5.99
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0.44
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-1295.12
	Net cash flows from (used in) operations	1924.44
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	1199.72
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	724.72
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	1
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	213.58
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	458.33
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	12.26
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-8106.76
	Net cash flows from (used in) investing activities	-8765.41
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	9000.08
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	1687.37
	Repayments of borrowings	1269.32
	Payments of lease liabilities	32.03
	Dividends paid	0
	Interest paid	335.07
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-853.27
	Net cash flows from (used in) financing activities	8197.76
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	157.07
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	157.07
	Cash and cash equivalents cash flow statement at beginning of period	721.5
	Cash and cash equivalents cash flow statement at end of period	878.57

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	S K G N & Associates LLP	Yes	31-12-2027

General information about company

Financial Results – Ind-AS

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Statement of Asset and Liabilities

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Other Comprehensive Income

Cash flow statement, indirect

Details of Impact of Audit Qualification