Interim report
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HealthCare Global Enterprises Limited Reg Off: HCG Towers #8, P . Kalinga Rao Road, Sampangi Ram Nagar, Bengaluru - 560 027 Corp Off: #3, G-Floor, Tower Block, Unity Buildings Complex, Mission Road, Bengaluru - 560 027, Karnataka, India 91 80 4660 7700 | Emall-query@hcgel.com | Website - www.hcgoncology.com | CIN: L15200KA1998PLC023489 Ahmedabad | Bengaluru | Bhavnagar | Chennai | Cuttack | Hubballi | Indore | Jaipur | Kalaburagi | Kenya | Kolkata | Mumbai | Nagpur | Nashik | Ongole | Rajkot | Ranchi | Shimoga | Vadodara | Vijayawada | Vizag Augus t 06, 2026 National Stock Exchange of India Limited, Compliance Department, Exchange Plaza, Bandra Kurla Complex, Bandra (East), Mumbai - 400051, Maharashtra, India BSE Limited, Compliance Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001, Maharashtra, India Dear Sir/Madam, Subject : Outcome of Board Meeting-August 06, 2026 Stock Code : BSE – 539787, NSE – HCG Reference : Regulation 30, 33 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”) Fur ther to our intimation dated July 27, 2026, and pursuant to Regulation 30, 33 read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform that the Board of Directors of the Company at its meeting held on August 06, 2026, has, inter alia , considered and approved the following agenda: i. Unaudi ted Financial Results of the Company (Standalone and Consolidated), for the quarter ended June 30, 2026. ii. Re-appointment of M/s. Rao Murthy & Associates (Firm Registration No. 000065), Cost Accountants, Bengaluru as the Cost Auditor of the Company for the financial year 2026-27. iii. Further investment of up to INR 16 Crore in HCG Rajkot Hospitals LLP, wholly owned subsidiary of the Company. In this regard, pl ease find enclosed herewith the Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026. The financial results are also being made available on the website of the Company and can be accessed at: https://www.hcgoncology.com/ The meeting of the Board of Directors commenced at 11.30 a.m. and concluded at 06.50 p.m. Kindly take the intimation on record and acknowledge receipt of the same. Thanking you, For HealthCare Global Enterprises Limited Sunu Manuel Company Secretary & Compliance Officer Encl: a/a.
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SI. No. I 2 3 4 5 6 7 8 9 10 II 12 HealthCare Global Enterprises Limited CIN: Ll5200KAl998PLC023489 Regd. Office: HCG Tower, No. 8, P Kalinga Rao Road, Sampangi Rama Nagar, Bengaluru 560 027, Karnataka, India Corp. Office: Tower Block, Unity Building Complex, No. 3, Mission Road, Bengaluru 560 027, Karnataka, India STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (Rs. in Lakhs except share data) Quarter Preceding quarter Corresponding Previous year Particulars ended ended quarter ended ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited (Refer note 2) Unaudited Audited Income (a) Revenue from operations 37,525 34,847 32,593 135,937 (b) Income from government grant 141 174 116 593 (c) Other income 956 1,492 794 2,967 Total income 38,622 36,513 33,503 139,497 Expenses (a) Purchases of medical and non-medical items 9,561 9,513 8,424 35,864 (b) Changes in inventories (360) (308) (361) (548) (c) Employee benefits expense 5,967 5,078 5,641 21,192 (d) Finance costs 2,173 2,019 2,430 8,646 (e) Depreciation and amortisation expen e 3,957 3,130 2,825 11,980 ( f) Medical consultancy charges 7,734 6,675 6,428 26,343 (g) Other expenses 8,842 6,549 7,592 29,520 Total expenses 37,874 32,656 32,979 132,997 Profit before exceptional items and tax (1-2) 748 3,857 524 6,500 Exceptional items (refer note 3) (4,752) (5,538) Profit /(loss) before tax (3+4) 748 (895) 524 962 Tax expense urrent tax (refer note 7) 362 (820) "34 404 -Deferred tax (172) (228) ( 155) (900) Total tax expense 190 (1,048) 179 (496) Profit for the period /year (5-6) 558 153 345 1,458 Other comprehensive income/ (loss) Items that will not be reclassified subsequently to profit or loss -Remeasurements of the defined benefit plans (14) II -Income tax effect on above 3 (3) Other comprehensive income/ (loss) for the period / -( 11) -8 year, net of tax Total comprehensive income for the period/ year (7+8) 558 142 345 1,466 Paid-up equity share capital (Face value of Rs. 10 each) 14,930 14,930 13,942 14,930 Reserves, i.e., 'Other equity' 145,548 Earnings/(loss) per equity share (face value of Rs. 10 Not annualised Not annualised Not annualised Annualised each) (a) Basic (Rs.) (refer note 4) 0.37 0.11 0.25 103 (b) Diluted (Rs) (refer note 4) 0.37 0.11 0.24 103 See accompanying notes to the Standalone Financial Results
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HealthCare Global Enterprises Limited CIN: L15200KA1998PLC023489 Regd. Office: HCG Tower, No. 8, P Kalinga Rao Road, Sampangi Rama Nagar, Bengaluru 560 027, Karnataka, India Corp. Office: Tower Block, Unity Building Complex, No. 3, Mission Road, Bengaluru 560 027, Karnataka, India STATEMENT OF UNAUDITED STANDALONE Fl ANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 Notes: I This statement of standalone financial results ('the Statement') of HealthCare Global Enterprises Limited ('the Company') for the quarter ended 30 June 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 06 August 2026. The Statement has been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended and in tern1s of Regulation 33 of the SEBI ( Listing Obligation and Disclosure requirements) Regulations, 2015. The Statement has been subjected to limited review by the statuto1y auditor of the Company. The report of the statuto1y auditor is unqualified. 2 The figures for preceeding quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full previous financial year and the published unaudited year to date figures upto the end of the third quaiter of the previous financial year, which were subject to limited review by the statutory auditors of the Company. Exceptional items: (i) During the quarter and previous year ended 31 March 2026, the management committed to a plan to divest the Company's entire equity interest in BACC Healthcare Private Limited ("BACC"), a wholly owned subsidiary engaged in the management of infertility treatment hospitals. Pursuant to the investor outTeach process, non-binding offers were received from potential investors. Accordingly, the Company's investment in BACC, which was previously carried at cost less provision for diminution in value of investment, was reclassified as an "Investments classified as held for sale". Consequently, the investment was measured at the lower of its carrying amount and fair value less costs to sell. Accordingly, an impairment loss of Rs. 3,752 lakhs was recognised as an exceptional item for the preceding quarter and previous year ended 31 March 2026 based on the fair value of the consideration receivable, net of related expenses. During the current quarter, based on the recommendation of the Audit Committee, and pursuant to the approval of the Board of Directors at its meeting held on 19 May 2026, the Company has completed the divestment of its entire equity intere t in BA C to lnviga Healthcare Fund I and it nominee, a related party. for a consideration ol'Rs. 3,764 lakh on 29 June 2026. Of the said consideration, Rs. 2,823 lakhs has been received upfront and the balance Rs. 941 lakhs is receivable within 18 months from the date of sale. onsequent to completion of the transaction, BA has ceased to be a subsidiary of the Company with effect from 30 June 2026. (ii) During the quarter and previous year ended 31 March 2026, the recoverable amount of the Company' investment in I-ICG Kolkata anccr Care LLP (fo1111erly 1-1 G EKO Oncology LLP), a wholly-owned subsidiary, was estimated to be lower than its carrying value, resulting in an impaim,ent of Rs. 3, 00 lakhs. As at 31 March 2026, the Company caiTied total investment of Rs 13,157 lakhs in 1-1 G Kolkata ancer. are LLP, against which the cumulative provision for impairment is Rs. 6,120 lakhs. During the same period, based on a sustained impr vement in operating pedormancc or I-ICG Manavata Oncology LLP, a sub idia1y, the conditions that had le I to an impairment in earlier years no longer exist and accordingly an impairment reversal of Rs. 2,00 lakh was recognised. As at 31 March 2026, the Company's aggregate investment in HCG lanavata Oncology LLP amounts to Rs. 5,715 lakhs. (iii) During the previous year ende I 'I March 2026, pursuant to the notification of new Labour Code by the Government or India n 21 ovcmber 2025 resulting in change in wage definition, the incremental impact on the gratuity of Rs 640 lakhs and compensated absences of Rs 146 lakhs was recognised as an exceptional itern, consistent with the guidance provided by the Institute of hnrtered Accountants or India. 4 During the previous year ended 3 I March 2026, the ompnny had completed a rights issue or 8,294,566 fully paid up equity shares of face value Rs. IO each at an issue price of Rs. 512 per equity share (including a securities premium of Rs. 502 per equity share), aggregating t Rs. 4'.!,468 lnkhs. Share issue expenses amounting to Rs. 483 lakhs was adjusted against the securities premium re crve as per the applicable Ind A and regulations. During the cu1Tent quaiter, the entire issue proceeds have been fully utilised for the objects specified in the Letter of Offer. Earnings per share for the correspocling quarter ended 30 June 2025 has been rctr spectively adjusted for the b nus clement in respect of Rights i sue. Pursuant to the Share Purchase Agreement (the "Agreement") elated 28 June 2024 with Vizag Hospital And ancer Research entre Private Limited ("VI ICRPL") and its shareholders, the Company had acquired 51 % equity shares of VH RPL on I October 2024 f r a con idcration of Rs. 20,632 lakhs and acquired control of VHCRPL with effect from 2 October 2024. Further, as per the terms of the Agreement, the Company had committed to acquire an additional 34% of the equity share capital of VH RPL for a consideration of Rs. 15,400 lakhs (approx.) which was payable within 18 months fr 111 the date of first closing (i.e, I October 2024). The consideration for the balance I 5% of the equity share capital will be determined as per the tern,s of the hareholder 'agreeinent. During the cu1Tent quarter, on 13 pril 2026, the Company completed the acquisition of the said additional 34% equity share capital of VHCRPL for an aggregate purcha econ icleration of Rs. 15,450 lakhs. 6 During the previous year ended 3 I March 2026, the Board of Directors had approved the introduction and adoption of the HCG Employee tock Option Scheme -2026 ("HCG ESOS 2026"), under which the maximum number of options that can be granted is 74,21,455. Subsequent to the current quarter, the shareholders of tl,e Company have, by way of special resolutions passed through postal ballot on 8 July 2026, approved (i) the introduction and adoption o I-ICG ESOS 2026 to eligible employees and (ii) the grant of up to 18,55,364 options (representing 1.24% of the diluted equity share capital) to Dr. Manish Matteo, Executive Director and Chief Executive Officer of the Company, in one or more tranches. The implementation of I-ICG ESOS 2026 remains subject to receipt of approvals as may be required under applicable laws. The income tax expenses for the preceding quarter and previous year ended 31 March 2026, is net of Rs 1,820 lakhs relating to reversal of income taxes with respect to earlier years. The Company has a single operating segment viz 'setting up and managing hospitals and medical diagnostic services'. For and on ~l~ .. :~rrd of Directors Dr.lM:~ Bangalore, 06 Au •ust 2026 Executive Director And Chief Executive Officer
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BS R & Co. LLP Chartered Accountants Embassy Golf Links Business Park Pebble Beach, B Block, 3rd Floor No. 13/2, off Intermediate Ring Road Bengaluru - 560 071, India Telephone: +91 80 4682 3000 Fax: +91 80 4682 3999 Limited Review Report on unaudited consolidated financial results of HealthCare Global Enterprises Limited for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of HealthCare Global Enterprises Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial resul1s of HealthCare Global Enterprises Limited (hereinafter referred to as "the Parent"), and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") and its share of the net profit after tax and total comprehensive income of its joint venture for the quarter ended 30 June 2026 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting' ("Ind AS 34''), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities mentioned in Annexure I of this limited review report. 5. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below, nothing has come to our a1tention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, \j!/ i: cluding the manner in which it is lo be disclosed, or that it contains any material misstatement. 'BS R & Co. ~a partnershjp firmwllh R@Qistration No. BA61223) coM@'1.ad inlo BS R & Co. LlP {a Limited Li1;1bit1ty Parill()(Shfpvlilh UP Registration No. AA8-cl1B1) wi,h effect rrom 01,lober 14. 2013 R!:!gLsterf! i:I Office: 14th Floo-r. Cenlr.ll B V\~ng and North C Wing, Nasco IT Parle 4, Nesco Center, \Neslem Express Highway, Goregiio n (Easl}, Mumbai. 400003 Page 1 of4
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BS R & Co. LLP Limited Review Report (Continued) HealthCare Global Enterprises Limited 7. We did not review the interim financial information of 11 Subsidiaries and 6 step down subsidiaries included in the Statement, whose interim financial information reflect total revenues (before consolidation adjustments) of Rs. 14,990 Lakhs, total net profit after tax (before consolidation adjustments) of Rs. 520 Lakhs and total comprehensive income (before consolidation adjustments) of Rs. 569 Lakhs, for the quarter ended 30 June 2026, as considered in the Statement. The Statement also include the Group's share of net profit after tax of Rs. 93 Lakhs and total comprehensive income of Rs. 93 Lakhs, for the quarter ended 30 June 2026 as considered in the Statement, in respect of a joint venture, whose interim financial information has not been reviewed by us. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Parent's management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and a joint venture, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion ls not modified in respect of this matter. Bangalore 06 August 2026 Fores R& Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 \~-~ \0 , Partner Membership No.: 064597 UD1N:26064597IODPPV3849 Page 2 of 4
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BS R & Co. LLP Limited Review Report (Continued) HealthCare Global Enterprises Limited Annexure I List of entities included in unaudited consolidated financial results. Sr. No Name of component Relationship Country of incorporation 1 BACC Healthcare Subsidiary (Till 29 June India Private Limited 2026) 2 HCG Medi-Surge Subsidiary India Hospitals Private Limited 3 HCG Oncology LLP Subsidiary India 4 HCG Oncology Subsidiary India Hospitals LLP (formerly known as Apex HCG Oncology Hospitals LLP) 5 HCG Manavata Subsidiary India Oncology LLP 6 Malnad Hospital & Subsidiary India Institute of Oncology Private Limited 7 HealthCare Diwan Subsidiary India Chand Imaging LLP 8 HCG NCHRI Oncology Subsidiary India LLP 9 Nagpur Cancer Subsidiary India Hospital & Research Institute Private Limited 10 HCG Kolkata Cancer Subsidiary India Care LLP (formerly known as HCG EKO Oncology LLP) 11 HCG Rajkot Hospitals Subsidiary India LLP (formerly known as HCG Sun Hospitals LLP) Page 3 of4
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BS R & Co. LLP Sr. No Name of component 12 Niruja Product Development & Healthcare Researc h Private Limited 13 HealthCare Global Sent~il Multi Specialty Private Limited 14 Suchirayu Health Care Solutions Limited 15 HCG (Mauritius) Pvt Ltd. 16 Vizag Hospital & Cancer Research Centre Private Limited 17 HealthCare Global (Africa) Private Limited 18 Healthcare Global (Uganda) Private Limited 19 Healthcare Global (Kenya) Private Limited 20 Cancer Care Kenya Limited 21 Vizag Hospital & Cancer Research Centre (Jharsuguda) Private Limited 22 Vizag Hospital & Cancer Research Centre (Odisha) Private Limited 23 Advanced Molecular Imaging Limited Limited Review Report (Continued) HealthCare Global Enterprises Limited Relationship Country of incorporation Subsidiary India Subsidiary India Subsidiary India Subsidiary Mauritius Subsidiary India Step-down subsidiary Mauritius Step-down subsidiary Uganda Step-down subsidiary Kenya Step-down subsidiary Kenya Step-down subsidiary India Step-down subsidiary India Joint Venture Kenya Page 4 of4
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HealthCare Global Enterprises Limited CIN: L15200KA 1998PLC023489 Regd. Office: HCG Tower, No. 8, P Kalinga Rao Road, Sampangi Rama Nagar, Bengaluru 560 027, Karnataka, India Corp. Office: Tower Block, Unity Building Complex, No. 3, Mission Road, Bengaluru 560 027, Karnataka, India STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 (Rs. in Lakhs except share data) SI. Quarter Preceding Corresponding Previous year Particulars ended quarter ended quarter ended ended No. 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited (Refer note 2) Unaudited Audited I Income (a) Revenue from operations 69,339 65,029 61,180 253.843 (b) Income from government grant 171 204 136 698 (c) Other income (refer notes 3 and 5 (b)) 1,213 1,307 683 2.499 Total income 70,723 66,540 61,999 257,040 2 Expenses (a) Purcha es of medical and non-medical items 18,684 18,070 16,633 70,168 (b) Changes in inventories (804) (399) (446) (938) (c) Employee benefits expense 10,452 9,247 9,777 37,860 (d) Finance costs 3,987 4,270 4,547 17, 57 (e) Depreciation and amortisation expense 7,042 6,281 5,791 24,.J I 7 (f) Medical consultancy charges 15,747 14,033 13,302 54,907 (g) Other expenses 13,205 11,774 11,271 45,965 Total expenses 68,313 63,276 60,875 250,036 3 Profit before share of profit/(loss) of joint venture, exceptional 2,410 3,264 1,124 7,004 items and tax {1-2) 4 Share of profit/ (loss) ofjoint venture 93 52 68 146 5 Profit before exceptional items and tax (3+-1) 2,503 3,316 1,192 7,150 6 Exceptional item (refer note 3) (3,191) (4,458) 7 Prolit /(loss) before tax (5+6) 2,503 125 1,192 2,692 8 Tax expense urrent tax (refer note 6) 870 ( 161) 891 1,976 -Deferred tax (refer note 6) ( 13) ( 118) (297) (1,562) Total tax expcnse/(credit) 857 (279) 59-1 -'1-1 9 Profit/ (loss) for the period/ year (7-8) 1,646 404 598 2,278 10 Other comprehensive income/ (loss) (i) Items that will not be reclassified subsequently to profit or loss -Remeasurement of the defined benefit plans 12 97 -Income tax effect on above (I) (24) (ii) Items that will be reclassified to profit or loss -Exchange differences on tran lation of financial statements of 49 154 25 382 foreign operations Other comprehensive income for the period/ year, net of tax -19 165 25 .J55 II Total comprehensive income/ (loss) for the period/ year (9+ 10) 1,695 569 623 2,733 Profit for the period/ year attributable to: Owners of the Company 1,377 217 475 1,376 Non-control I ing interests 269 187 123 902 Other comprehensive income/ (loss) for the period/ year attributable to Owners of the Company 47 209 17 455 Non-controlling interests 2 (44) 8 Total comprehensive income for the period/ year attributable to Owners of the Company 1,424 426 492 1,831 Non-controlling interests 271 143 131 902 12 Paid-up equity share capital (Face value of Rs. 10 each) 14,930 14,930 13,942 14,930 13 Reserves, i.e., 'Other equity' 118,267 14 Earnings/ (loss) per equity share (face value of Rs. 10 each) Not annualised Not annualised Not annualised Annualised (a) Basic (Rs) (refer note 4) 092 0.15 0.34 0.97 (b) Diluted (Rs)(refer note 4) 0.92 0.15 0.33 0.96 See accompanying notes to the Consolidated Financial Results
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HealthCare Global Enterprises Limited CIN: Ll5200KAl998PLC023489 Regd. Office: HCG Tower, No. 8, P Kalinga Rao Road, Sa111pangi Ra111a Nagar, Bengaluru 560 027, Karnataka, India Corp. Office: Tower Block, Unity Building Co111plex, No. 3, Mission Road, Bengaluru 560 027, Karnataka, India STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 Notes to conoslidatecl financial results: I This statement of consolidated financial results ('the State111ent') of HealthCare Global Enterprises Li111ited ('the Co111pany'), and its subsidaries (collectively referred to as "the Group") and its joint venture for the quarter ended 30 June 2026 has been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 06 August 2026. The Statement has been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 20 I 3 read with Rule 3 of the Companies (Indian Accounting Standard) Rules 2015, as amended and in terms of Regulation 33 of the SEBI ( Listing Obligation and Disclosure requirements) Regulations, 2015. The Statement has been subjected to li111ited review by the statutory auditor of the Company. The report of the statutory auditor is unqualified. 2 The figures for preceeding quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full previous financial year and the published unaudited year to date figures upto the end of the third quarter of the previous financial year, which were subject to limited review by the statutory auditors of the Co111pany. 3 Exceptional items: (i) During the quarter and pevious year ended 31 March 2026, the manage111ent co111111itted to a plan to divest the Co111pany's entire equity interest in BACC Healthcare Private Limited ("BACC"), a wholly owned subsidiary engaged in the management of infertility treatment hospitals. Accordingly, the assets and liabilitie of BACC were classified as a disposal group held for sale as at 31 March 2026. Along with the classification as held for sale, the carrying amount or goodwill allocated to the cash-generating unit (i.e., BACC) was assessed for impairment in accordance with Ind AS 36 and an impairment loss of Rs. 3, I 9 I lakhs was recognised as an exceptional item for the preceding quarter and previous year ended 31 March 2026 based on the fair value of the consideration receivable, net of related expenses. During the current quarter, ba ed on the recommendation of the Audit Co111mittee, and pursuant to the approval of the Board of Directors at its meeting held on 19 May 2026, the Company has completed the divestment of its entire equity intere tin BACC to lnviga Healthcare Fund I and its nominee, a related party, for a consideration of Rs. 3,764 lakhs on 29 June 2026 and has recognised resulting gain of Rs. 296 lakhs in ther income. Of the said consideration, Rs. 2,823 lakhs has been received upfront and the balance Rs. 941 lakh is receivable within 18 months from the date or sale. Con equent to completion of the transaction, BA has ceased to be a subsidiary of the Company with effect from 30 June 2026. (ii) During the quarter and previous year ended 31 March 2026, pursuant to the notification of new Labour Codes by the Government of India on 21 November 2025 resulting in change in wage definition, the incremental impact on the employee benefit obligations aggregating Rs. 1,267 lakhs was recogni e I as an exceptional item, consistent with the guidance provided by the Institute of bartered Accountants of India. 4 During the previous year ended 31 March 2026, the Company had completed a rights i sue of 8,294,566 fully paid up equity shares of face value Rs. IO each at an issue price of Rs. 512 per equity share (including a securitie pre111ium of Rs. 502 per equity share), aggregating to Rs. 42,468 lakhs. Share issue expenses amounting to R . 483 lakhs was ad_ju ted against the securities pre111ium reserve as per the applicable Ind AS and regulations. During the current quarter, the entire issue proceeds have been fully utilised for the objects specified in the Letter ofOfTer. Earnings per hare for the correspoding quarter ended 30 June 2025 has been retrospectively adjusted for the bonus element in respect of Rights issue. (a) Pursuant to the Share Purchase Agreement (the "Agreement") dated 28 June 2024 with Vizag Hospital And Cancer Research entre Private Limited ("VH RPL") and its shareholders, the Company had acquired 51 % equity shares of VHCRPL on I October 2024 for a consideration o Rs. 20,632 lakhs and acquired control of VH RPL with effect from 2 October 2024. Further, as per the terms or the Agreement, the ompany had committed to acquire an additional 34% of the equity share capital of VHCRPL for a consideration of Rs. 15,400 lakhs (approx.) which was payable within 18 months from the date of first closing (i.e., I October 2024). The consideration for the balance 15% of the equity share capital will be deter111ined as per the terms of the shareholders' agreement. During the current quarter, on 13 April 2026, the Company completed the acquisition of the said additional 34% equity share capital o YHCRPL for an aggregate purchase consideration of Rs. 15,450 lakhs. (b) During the preceding quarter ended 31 March 2026, the Group had recognised a gain of Rs. 700 lakhs in respect of trade receivables acquired through the business combination referred to above (accounted for under Ind AS I 03 "Business Combinations"), on account of changes in the fair value (recoverability) of these receivables.
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HealthCare Global Enterprises Limited CIN: Ll5200KAl998PLC023489 Regd. Office: HCG Tower, No. 8, P Kalinga Rao Road, Sampangi Rama Nagar, Bengaluru 560 027, Karnataka, India Corp. Office: Tower Block, Unity Building Complex, No. 3, Mission Road, Bengaluru 560 027, Karnataka, India STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FORTI-IE QUARTER ENDED 30 JUNE 2026 6 (a) The income tax expenses for the preceding quarter and previous year ended 31 March 2026, is net of Rs 1,820 lakhs relating to reversal of income taxes with respect to earlier years. (b) During the previous year ended 31 March 2026, the management reassessed whether the Company's Subsidiary, HCG Oncology LLP ,,ould have sufficient taxable profits to utilize its unused tax losses in the foreseeable future considering the improvement in its performance and utilization of tax losses accumulated in the earlier years. Accordingly, based on the reasonable certainty of availability of future profits in the foreseeable future, the Group recognized a deferred tax asset/credit of Rs. 960 lakhs on the brought forward business losses and unabsorbed depreciation with respect to this subsidiary. 7 During the previous year ended 3 I March 2026, the Board of Directors had approved the introduction and adoption of the HCG Employee Stock Option Scheme -2026 ("I-ICG ESOS 2026"), under which the maximum number of options that can be granted is 74,21,455. Subsequent to the current quarter, the shareholders of the Company have, by way of special resolutions passed through postal ballot on 8 July 2026, approved (i) the introduction and adoption of HCG ESOS 2026 to eligible employees and (ii) the grant of up to 18,55,364 options (representing 1.24% of the diluted equity share capital) to Dr. Manish Mattoo, Executive Director and Chief Executive Officer of the Company, in one or more tranches. The implementation of HCG ESOS 2026 remains subject to receipt of approvals as may be required under applicable laws. The Group has a single operating segment viz.of 'setting up and managing hospitals and medical diagnostic services' Fo, and on behalfiv/~f Dimto,s Dr.Manis~ Bangalore, 06 August 2026 Executive Director And Chief Executive Officer
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~ HEALTH CA RE GLOBAL ENTERPR ISES LIMIT ED Regel Off: HCG Towers ,# 8, P Kalinga Rao Road, Sampangi Ram Nagar, Bangalore - 560027 C IN: LI 5200KA I 998 PLC023 -l89 Phone: +9 1 - 80 - 4660 7700 , Fax: +9 1 - 80 - 4660 7749 Email: investors@hcgoncolog y.com; \ Vebsite: www.hcgoncology.com EXTRACT OF THE CO NSOLIDAT ED & STANDALONE FINANCIAL RES ULTS FOR THE Q UA RTER ENDE D 30 J UN E 2026 Consolida ted (Amount in Rs. Lakhs) Particular s Quarter Precedin g quarter ended Corre spondin g quarter ended 31 Marc h 2026 ended 30 June 2026 30 June 2025 Unaudited ( R efe r n ote 2 ) Uno,nditc.d Total income 70,723 66,5-10 61,999 Net profit for the period (before tax and excep tional items) 1,503 3,316 1, 192 Excep tional items, net ga in / (loss) (3, 19 1) Net profit for the period (after tax and exceptional items) 1,6-16 -104 598 Net profit for the period an ributable to equity sha re holders of the compan y 1,377 217 475 Total comprehen sive income for the period (Comprising net profit and other comprehen sive income after tax} anributable to equity share holders of the company 1,42-l 426 -192 Equity share capital 1-1.930 1-1,930 13,9-12 Earnings per share ( of Rs. IO each) in Rs. Basic: 0.92 0.15 0 34 Earnings per share (of Rs. IO each) in Rs. Diluted : 0.92 0. 15 0.33 Notes: I. The above results we re re viewed by the audit committee and approved by the board of directors at their meeting held on 06 August 2026 Previou s yea,· ended 31 March 2026 Audited 257,0-10 7, 150 (-l,458) 2.278 1,376 1,831 1-1,930 0.9 7 0 96 H IG The Specia list in Cancer Care addi n g life t o years Sta nd alone (Amo unt in Rs. Lakhs) Quarter Co rrespo nding quarter ended Preceding quarter ended ended 30 June 2026 3 I Marc h 2026 30 June 2025 ll naudiled (Refer note 2) Unaudit ed 38,622 36,513 33,503 7-1 8 3,857 524 (-l,752) 558 153 3-1 5 558 153 345 558 142 345 1-1,930 1-1,930 13 ,942 0.37 0. 11 0.25 0.37 0. 11 0.24 Previous year ended 31 March 2026 Audited 139,497 6,500 (5,538) 1,458 1,458 1,466 14,930 1.03 1.03 2.The figures for preceding quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full previous financial year and the published unaudned year to date figures upto the end of the third quarter of the previous financial year, which were subject to limited review by the statutory auditors of the Company 3.The above is an extract from the detai led format of Quarterly Financial Resu lts filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015 . The full format of the Quarterly Financial Results are available on the webs ites of the NSE Lunited (www .nseindiacom) , BSE Limited (www.b seindia.com) and at the Company's websi te (www .hcgoncology .com) . For HealthCare Global Enterprises Limited Bangalore , 06 August 2026 ~ Exec uti ve Director ~ cu tive Officer i cenga1 i ' '~ ! - ~.