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		Standalone
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
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		04-11-2024
Indicate Company website link for updated RPT policy of the Company		https://www.gaudiumivfcentre.com/assets/fornt/images/pdf/corporate-policies/Policy%20Related%20Party%20Transaction.pdf
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	The disclousre for default on loans and debt securities is not applicable to the Company since there have been no defaults on loans during the year under review

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		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	2216.6	7157.85
	Other income	17.66	49.81
	Total income	2234.26	7207.66
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	85.87	450.2
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	34.23	24.6
(d)	Employee benefit expense	203.07	772.43
(e)	Finance costs	123.62	336.19
(f)	Depreciation, depletion and amortisation expense	60.85	243.66
(g)	Other Expenses
1	Other expenses	547.98	1609.43
2	Cost of rendering services	219.3	844.6
	Total other expenses	767.28	2454.03
	Total expenses	1274.92	4281.11
3	Total profit before exceptional items and tax	959.34	2926.55
4	Exceptional items	0	0
5	Total profit before tax	959.34	2926.55
6	Tax expense
7	Current tax	189.07	704.25
8	Deferred tax	-2.87	-6.47
9	Total tax expenses	186.2	697.78
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	773.14	2228.77
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	773.14	2228.77
17	Other comprehensive income net of taxes	1.79	7.57
18	Total Comprehensive Income for the period	774.93	2236.34
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		11287.14
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.24	3.59
	Diluted earnings (loss) per share from continuing operations	1.24	3.59
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	1.24	3.59
	Diluted earnings (loss) per share from continuing and discontinued operations	1.24	3.59
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 Statement of Standalone Financial Results
1.The standalone financial results for the quarter and year ended March 31, 2026 ('the Results') of the Company 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 Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2.These standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on May 28, 2026. The statutory auditors have carried out an audit of the standalone financial results for the year ended March 31, 2026 and have issued an unmodified opinion on the same.

3.The 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 standalone 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.

4.The operating segment of the Company is identified as "Health Care Business", as the Chief Operating Decision Maker reviews business performance at an overall company 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 Company.

5.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 Company has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Company 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 Company 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.

6.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.

7. 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.

8.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).

9. 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 233.70 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 126.72 Lakhs and amount for the Quarter ended March 31 2025 Unaudited is 165.39 Lakhs and amount for the Year ended March 31 2026 Audited is 672.97 Lakhs and amount for the Year ended March 31 2025 (Audited) is 560.82 Lakhs. For Rent the amount for the Quarter ended March 31 2026 (Audited) is 58.64 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 58.31 Lakhs and amount for the Quarter ended March 31 2025 (Unaudited) is 55.09 Lakhs and amount for the Year ended March 31 2026 (Audited) is 231.76 Lakhs and amount for the Year ended March 31 2025 Audited is 214.20 Lakhs. For Legal and professional fees the amount for the Quarter ended March 31 2026 (Audited) is 95.53 Lakhs and amount for the Quarter ended December 31 2025 (Unaudited) is 43.85 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 265.83 Lakhs and amount for the Year ended March 31 2025 (Audited) is 183.79 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	534.67
	Capital work-in-progress	0
	Investment property	0
	Goodwill	13.82
	Other intangible assets	865.28
	Intangible assets under development	1196.83
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	625
	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	9259.7
	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	11870.3
2	Current assets
	Inventories	229.86
	Current financial asset
	Current investments	0
	Trade receivables, current	4260.42
	Cash and cash equivalents	853.69
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets
1	Other current financial assets	520.86
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	520.86
	Total current financial assets	5634.97
	Current tax assets (net)
	Other current assets
1	Other current assets	123.46
2
3
4
5
	Details of other current assets
	Total of other current assets	123.46
	Total current assets	5988.29
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17858.59
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3639.34
	Other equity	11287.14
	Total equity attributable to owners of parent	14926.48
	Non controlling interest
	Total equity	14926.48
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)	55.77
	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	223.89
	Current liabilities
	Current financial liabilities
	Borrowings, current	2109.95
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	45.85
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	237.4
	Total Trade payable	283.25
	Other current financial liabilities
1	Lease Liabilities	21.28
2	other financial liabilities	77.2
3
4
5
	Details of other current financial liabilities
	Total of other current financial liabilities	98.48
	Total current financial liabilities	2491.68
	Other current liabilities
1	Other current liabilities	81.94
2
3
4
5
	Details of other current liabilities
	Total of other current liabilities	81.94
	Provisions, current	9.93
	Current tax liabilities (Net)	124.67
	Deferred government grants, Current
	Total current liabilities	2708.22
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	2932.11
	Total equity and liabilities	17858.59
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

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		Standalone	Standalone
	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	10.12
	Total Amount of items that will not be reclassified to profit and loss	2.39	10.12
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	7.57

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		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	2926.55
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	336.19
	Adjustments for decrease (increase) in inventories	24.6
	Adjustments for decrease (increase) in trade receivables, current	-1924.73
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	54.55
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	1.97
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	112.87
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	62.48
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	243.66
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	40.33
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	7.09
	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	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-1078.82
	Net cash flows from (used in) operations	1847.73
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	1120.39
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	727.34
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	12.22
	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	458.51
	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	12.27
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-8106.77
	Net cash flows from (used in) investing activities	-8564.23
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	1470.85
	Payments of lease liabilities	32.03
	Dividends paid	0
	Interest paid	313.55
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-853.27
	Net cash flows from (used in) financing activities	8017.75
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	180.86
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	180.86
	Cash and cash equivalents cash flow statement at beginning of period	672.83
	Cash and cash equivalents cash flow statement at end of period	853.69

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

Gaudium IVF and Women Health Limited

AAFCG9353E

Dr. Manika Khanna

AKOPK8369C

Chairperson and Managing Director

Any other transaction

Professional Fees

Approved by Audit Committee, where required

13.5

2.62

Gaudium IVF and Women Health Limited

AAFCG9353E

Dr. Manika Khanna

AKOPK8369C

Chairperson and Managing Director

Any other transaction

Rent

Approved by Audit Committee, where required

Gaudium IVF and Women Health Limited

AAFCG9353E

Dr. Peeyush Khanna

AHPPK6576M

Whole Time Director

Remuneration

Approved by Audit Committee, where required

1.62

1.67

Gaudium IVF and Women Health Limited

AAFCG9353E

Dr. Peeyush Khanna

AHPPK6576M

Whole Time Director

Any other transaction

Professional Fees

Approved by Audit Committee, where required

2.7

Gaudium IVF and Women Health Limited

AAFCG9353E

Mr. Vishad Khanna

JXJPJ8311M

Non-Executive Director

Any other transaction

Purchase of investment in EKK Global Private Limited

0.51

Approved by Audit Committee, where required

0.51

Gaudium IVF and Women Health Limited

AAFCG9353E

Gaudium International Private Limited

AAHCG9173C

Subsidiary

Purchase of goods or services

185.24

Approved by Audit Committee, where required

185.24

27.71

38.95

Gaudium IVF and Women Health Limited

AAFCG9353E

Gaudium International Private Limited

AAHCG9173C

Subsidiary

Any other transaction

Rent paid on machinery

4.5

Approved by Audit Committee, where required

4.5

Gaudium International Private Limited

AAHCG9173C

Dr. Manika Khanna

AKOPK8369C

Non-Executive Director

Any other transaction

Rent expense

Approved by Audit Committee, where required

Gaudium International Private Limited

AAHCG9173C

Dr. Peeyush Khanna

AHPPK6576M

Non-Executive Director

Any other transaction

Rent expense

Approved by Audit Committee, where required

Gaudium IVF and Women Health Limited

AAFCG9353E

Dr. Manika Khanna

AKOPK8369C

Chairperson and Managing Director

Any other transaction

Purchase of investment in EKK Global Private Limited

0.49

Approved by Audit Committee, where required

0.49

Gaudium International Private Limited

AAHCG9173C

EKK Global Private Limited

AAICE4512A

Enterprises where Directors are Interested

Any other transaction

Purchase

13.78

Approved by Audit Committee, where required

13.78

104.1

Total value of transaction during the reporting period

390.52

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 Standalone 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

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	27-02-2026
Amount Raised	9000.08
Report filed for Quarter ended	31-03-2026
Monitoring Agency	Applicable
Monitoring Agency Name, if applicable	Infomerics Valuation and Ratings 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	NA
Comments of the Audit Committee after review	NA
Comments of the auditors, if any	NA

Signatory Details
Name of signatory	Rakesh Kumar Sharma
Designation of person	Chief Financial Officer
Place	New Delhi
Date	28-05-2026

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Text Block

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details