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 | 18-03-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-03-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third 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 | Unaudited | |
| Segment Reporting | Single segment | |
| Description of single segment | Health Care Business | |
| Start date and time of board meeting | 18-03-2026 16:15 | |
| End date and time of board meeting | 18-03-2026 18:05 | |
| 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? | No | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | No default on loans and hence it is 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 | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| 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 | 1419.35 | 4941.25 | ||
| Other income | 10.3 | 32.15 | ||
| Total income | 1429.65 | 4973.4 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 0 | 0 | |
| (b) | Purchases of stock-in-trade | 133.52 | 364.33 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -3.16 | -9.63 | |
| (d) | Employee benefit expense | 206.87 | 569.36 | |
| (e) | Finance costs | 112.26 | 212.57 | |
| (f) | Depreciation, depletion and amortisation expense | 46.66 | 182.81 | |
| (g) | Other Expenses | |||
| 1 | Cost of rendering services | 227.67 | 625.3 | |
| 2 | Other expenses | 271.24 | 1061.45 | |
| Total other expenses | 498.91 | 1686.75 | ||
| Total expenses | 995.06 | 3006.19 | ||
| 3 | Total profit before exceptional items and tax | 434.59 | 1967.21 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | 434.59 | 1967.21 | |
| 6 | Tax expense | |||
| 7 | Current tax | 121.89 | 515.18 | |
| 8 | Deferred tax | -5.7 | -3.61 | |
| 9 | Total tax expenses | 116.19 | 511.57 | |
| 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 | 318.4 | 1455.64 | |
| 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 | 318.4 | 1455.64 | |
| 17 | Other comprehensive income net of taxes | 1.93 | 5.79 | |
| 18 | Total Comprehensive Income for the period | 320.33 | 1461.43 | |
| 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 | 3069.72 | 3069.72 | ||
| 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 | 0.52 | 2.38 | ||
| Diluted earnings (loss) per share from continuing operations | 0.52 | 2.38 | ||
| 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 | 0.52 | 2.38 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.52 | 2.38 | ||
| 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 Unaudited Standalone Financial Results 1.The unaudited standalone financial results for the quarter and nine months ended 31 December 2025 ('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.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. 3.The results have been reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors on 18 March 2026. 4.The Statutory Auditors of the Company have carried out a limited review of the unaudited standalone financial results for the quarter and nine months ended 31 December 2025 and have issued an unmodified Review Report. The Review Report of the Statutory Auditors is being filed with the National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') and is also available on the Company's website. 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 nine months ended 31 December 2025. 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.Subsequent to quarter ended 31 December 2025, the Company’s has completed Initial Public Offering (IPO) of 2,08,86,200 equity shares of face value Rs. 5 each at an issue price of Rs. 79 per share aggregating to Rs. 16,500.098 Lakhs (it includes estimated offer expenses) and comprising offer for sale of 94,93,700 equity shares aggregating amounting to Rs. 7,500.023 Lakhs (it includes estimated offer expenses). Pursuant to IPO, the equity shares were listed on the NSE and BSE on 27th February 2026. 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.Item of expenditure which exceeds 10% of the total expenditure Advertising fees for the quater ended December 2025 is 126.72 lakhs , for quarter ended 30 September 2025 is 154.33 lakhs, for the quarter ended 31 december 2024 is 146.50 lakhs, for the nine months ended 31 December 2025 is 441.44 lakhs , for the nine months ended 31 December 2024 is 390.16 lakhs and for the year ended 31 March 2025 is 560.82 |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| 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 profit or loss | 2.58 | 7.74 |
| Total Amount of items that will not be reclassified to profit and loss | 2.58 | 7.74 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.65 | 1.95 |
| 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 | 1.93 | 5.79 |