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 | 01-04-2026 | |
| Date of end of financial year | 31-03-2027 | |
| Date of board meeting when results were approved | 13-08-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-08-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | First quarter | |
| Nature of report standalone or consolidated | Standalone | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | ||
| Segment Reporting | Single segment | |
| Description of single segment | Health Care Business | |
| Start date and time of board meeting | 13-08-2026 15:30 | |
| End date and time of board meeting | 13-08-2026 17:30 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | Yes | |
| No. of times funds raised during the quarter | 1 | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | Not Applicable |
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 | 01-04-2026 | 01-04-2026 | ||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | Standalone | ||
| 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 | 1367.73 | 1367.73 | ||
| Other income | 112.36 | 112.36 | ||
| Total income | 1480.09 | 1480.09 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 0 | 0 | |
| (b) | Purchases of stock-in-trade | 92.35 | 92.35 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 28.28 | 28.28 | |
| (d) | Employee benefit expense | 220.67 | 220.67 | |
| (e) | Finance costs | 32.26 | 32.26 | |
| (f) | Depreciation, depletion and amortisation expense | 67.54 | 67.54 | |
| (g) | Other Expenses | |||
| 1 | Cost of rendering services | 105.92 | 105.92 | |
| 2 | Other Expenses | 703.11 | 703.11 | |
| Total other expenses | 809.03 | 809.03 | ||
| Total expenses | 1250.13 | 1250.13 | ||
| 3 | Total profit before exceptional items and tax | 229.96 | 229.96 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 229.96 | 229.96 | |
| 6 | Tax expense | |||
| 7 | Current tax | 61.54 | 61.54 | |
| 8 | Deferred tax | 2.07 | 2.07 | |
| 9 | Total tax expenses | 63.61 | 63.61 | |
| 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 | 166.35 | 166.35 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 13 | Tax expense of discontinued operations | 0 | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
| 16 | Total profit (loss) for period | 166.35 | 166.35 | |
| 17 | Other comprehensive income net of taxes | 2.41 | 2.41 | |
| 18 | Total Comprehensive Income for the period | 168.76 | 168.76 | |
| 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 | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.23 | 0.23 | ||
| Diluted earnings (loss) per share from continuing operations | 0.23 | 0.23 | ||
| 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 | 0.23 | 0.23 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.23 | 0.23 | ||
| 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) | ||
Text Block | |
| Textual Information(4) | NOTES TO UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 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. 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. 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. 4.The Company operates in one reportable business segment namely ‘Health Care Business’ as per Ind AS 108 on ‘Operating Segments’. 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). 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. Utilization of IPO proceeds. 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. 7. Items of expenditure which exceed 10% of total expenditure are as given below. 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. 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. |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to the Statement of Profit and Loss | 3.22 | 3.22 |
| Total Amount of items that will not be reclassified to profit and loss | 3.22 | 3.22 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.81 | 0.81 |
| 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 | 2.41 | 2.41 |
Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1) | |
| Mode of Fund Raising | Public Issues |
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 25-02-2026 |
| Amount Raised | 9000.08 |
| Report filed for Quarter ended | 30-06-2026 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | Infomerics Valuation and Rating Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | None |
| Comments of the auditors, if any | None |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Funding capital expenditure towards establishment of New IVF Centres of the Company | NO | 5000 | 0 | 102.95 | 0 | No Deviation |
| 2 | Repayment / pre-payment, in full or in part, of certain outstanding borrowings availed by the Company | NO | 2000 | 0 | 1807.37 | 0 | No Deviation |
| 3 | General Corporate Purposes (GCP)* | NO | 1228.19 | 0 | 721.02 | 0 | No Deviation |
Signatory Details | |
| Name of signatory | Rakesh Kumar Sharma |
| Designation of person | Chief Financial Officer |
| Place | New Delhi |
| Date | 13-08-2026 |