Interim report
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October 23, 2026 To, National Stock Exchange of India Ltd. Exchange Plaza, BKC Bandra-Kurla Complex, Bandra (East), Mumbai-400 051 Symbol: JLHL To, BSE Limited P.J. Towers, 25th Floor, Dalal Street, Fort Mumbai 400 001 Code: 543980 Subject: Outcome of the Board Meeting held on Friday, October 23, 2026 Dear Sir/Madam, In furtherance to our intimation dated October 08, 2026, this is to inform you that pursuant to Regulations 30, 33, and Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), the Board of Directors of the Company at its Meeting held today, i.e., October 23, 2026, has inter-alia: - a) Considered and approved the Unaudited Financial Results (both standalone and consolidated basis) for the quarter and half year ended on September 30, 2026 along with the Limited Review Report. A copy of the said Results is enclosed herewith as Annexure – I. b) Considered and approved the incorporation of a wholly owned subsidiary of the Company. The details as required in terms of SEBI Listing Regulations and SEBI Master Circular dated January 3 0, 2026 are enclosed herewith as Annexure – II. c) With reference to our announcement dated February 22, 2026 regarding acquisition of land on lease at South Pune, and further to the same, the company is entering into a sale agreement for the acquisition of land admeasuring to ~11,452.07 square metres, situated at Village Pune City (Bibvewadi), District Pune, for a total consideration of ₹150 Crores. The requisite disclosures as per Regulation 30 of Listing Regulations read with Circular dated January 30, 2026 (‘SEBI Circular’) is enclosed as Annexure-III. The Board meeting commenced at 3:00 P.M. and was conclude at 3.43 P.M. The aforementioned information will be available at the website of the Company at www.jupiterhospital.com You are requested to kindly take the afore mentioned on record and oblige. Thanking you, For JUPITER LIFE LINE HOSPITALS LIMITED Suma Upparatti Company Secretary & Compliance Officer Encl: As stated above
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KKC & Associates LLP Chart€red Accountants (formerly Khimji Kunverji & Co LLP) Sunshine Tower, Level 19 Senapati Bapat Marg Elphinstone Road Mumbai-400 013 Telephone: +91 22 5143 7333 Aswin P. Malde & Co. Chartered Accountants lndependent Auditor's Review Report on unaudited standalone financial results for the quarter ended 30 September 2025 and year to date results for the period from 01 April 2026 to 30 September 2026 of Jupiter Life Line Hospitals Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Jupiter Life Line Hospitals Limited lntroduction 1. We have reviewed the accompanying statement of unaudited standatone financial results of Jupiter Life Line Hospitals Limited ('the Company') for the quarter ended 30 September 2026 and year to date results for the period from 0l April 2025 to 30 September2026 ('the Statement'), being submitted bythe Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of lndia (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). We have initiatled the Statement for identification purpose only. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors ofthe Company, has been prepared in accordance with the recognition and measurement principles laid down in the lndian Accounting Standard ('lnd AS') 34'lnterim Financial Reporting' specified in section 133 of the Companies Act, 2013 ('the Act'), read with relevant rules issued thereunder and other accounting principtes generally accepted in lndia and in comptiance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conctusion on the Statement based on our review. Scope of Review 3. We conducted our review ofthe Statement in accordance with the Standard on Review Engagements ('SRE') 2410 -'Review of lnterim Financiatlnformation Performed by the lndependent Auditor ofthe Entity'issued by the lnstitute of Chartered Accountants of lndia ('the lCAl'). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarilyto inquiries of company's personneLand analyticatprocedures apptied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingty, we do not express an audit opinion. Conclusion 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in lnd AS, specified under Section 133 of the Act as a mended, read with releva nt rules issued thereu nder and other accounting principles generally accepted in lndia has not disctosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any materiat misstatement. t^ F.R.N. 100725W ? MAT oJt * 1,os So o 405, Jay Commercial Plaza, Junction of S.L. Road & M.G, Road, Mutund (W), Mumbai- 400 080 Telephone: +91 22 6552 5689 Annexure I
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Other Matter 5. The Standalone financiat results include the financiaI information of 1 (one) partnership firm whose financial information being certified by the Management, reflects the Company's share of net loss after tax of Rs. 2.73 mitlion and Rs.5.97 million for the quarterended 30 September 2026 and forthe period from 0l April2026 to 30 September 2026 respectively, as considered in the Statement. According to the information and explanations given to us by the Management, these fi na nciaI information are not material to the Company. Ou r conclusion on the Statement is not modified in respect of the above matter. KKC & Associates ILP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Sunshine Towet Level 19 Senapati Bapat Marg Etphinstone Road Mumbai-400 013 Telephone: +91 22 6143 7333 For KKC & Associates LLP Chartered Accou ntants (formerly Khimji Kunverji & Co LLP) Firm Registration Number: 105146W/W100621 ASSO Aswin P. Malde & Co, Chartered Accountants 405, Jay Commercial Plaza, Junction of S.L. Road & M.G, Road, Mutund (W), Mumbai- 400 080 Telephone: +91 22 6552 5589 For Aswin P. Malde & Co Chartered Accountants Firm Registration Number: 100725W Aswin P. Malde Proprietor lCAl Membership No: 032662 UDIN: {6326g26tFf BNM t83o Place: l\4umbai Date: 23 October 2025 Hasmukh B Dedhia Pa rtn er lCAl Membership No: 033494 UDIN: 260349+tok H 6\1u 2?2 | Ptace: Mumbai Date: 23 October 2025 o c{I * $ F.R.N. 100725W ? VM-
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JUPITER T!FE LINE HOSPITA6IIMITED cl :ia5rOOMu2002PlC137908 Resirrered Ofti.e:1004,loth floor,'360 D€tre€ Butinett-t"tr: vlit""i t""p O'owk'l_8s M & Mulund(w)' Murnbai' Mahatashlla _400080 CotPorateOffic!: Eanern txprese Hithwav' Thane {w)' Maharathvt _40o 601 TelePhon. Nor022 62976630 EmaiI info@iuPiterhoePital'con w€brwww'jup te'hospital'com STATEMENTOF UN AI,,DITEO STAN OALON E flNANCIAL iESULI! TOiTHEQUAAIER ANO HAIT YEAi ENOEO SEPTEMBER 30' 2025 lo26 - tratf vsEnaea -Yeai Ended 1. 3. 5. 5. 7. E, Revenue nom oP€rations Pu.(hase5 ol medrcal contumablet, druE and turgcal nem! ch.nger in inventorie! of medltal contum.bles, druS! and Emrloyee benef t exPente Oepre.ialion and amorlitation e,(pense P.oUt belore Gxceptio.a I itemt r nd r.t (1'21 Except,onal (loi5)/sain P,oft before t.x (3-a) Shon/ (Erces, Provition of ear ier Yeac Derered tax charte/ (credlt) Net Profit for the Period/ Year (5'5) Other Compr€hendve ln.ome Itemithal willnot be reclassifi€d to profit orlo5t {,1 ieheaturement ot lhed€fincd b€nefrt liabililre3/ (aesets lrlDele ed lat r€l.tint lo 'teme rhat willnot be r€da$ined to P.ofit or Loss lot.l oth€. compEhentive incomc/ llort) Tota I compruh.ruiv. lncomc for the p€rlod/ Y..r P.id up EquitySh.re C.PIttl(r.c. v.loc l2 p.rsh:te) Othcr Equity tarnint3 per equitYthare (Refer Note 5l Basic (ln r) Drl!ted (in l) 1,645.97 68.92 3,284.85 106.43 6,930 82 175.15 5,938.03 241.45 t7,976.24 422.5t 3,774.89 514.83 17.14 627.85 873.15 90.42 134.64 51t.57 3,391.28 588 93 7.35 56t.54 804.06 81.16 2!514 523.36 3,271.25 559.34 (s.2s) 484-54 833.61 29.63 166.78 497.83 1,106,17 7,203.76 24.70 1,197.39 1,677.22 171.58 450.38 r,194ll 6,179.48 1.o10.57 {8.98) 958.43 !,4t7.69 59.64 333.44 976.24 12,:t98.7s 2,236.r8 (101.40) 2,056.39 2,86{.99 r28.15 585.31 1,920.68 1,029-81 585.08 2,890.15 50r.13 2,556.44 lU.47 5,9r9.95 1,186.21 4,A67.\7 1,312.11 9,789.50 2,609.25 {43 89) 685.06 158.06 12.48 501.13 724 A9 4.35 704.Et 195.30 (35.S2) 1,166.21 282.95 16.a3 1,312.31 374.46 (41.12) 2,565.36 521.44 17.42) 37.54 170.54 ),29.24 158.78 133.34 6t1s6 514,54 (9.16) 2.31 (6.8s) 507,59 655.65 t.57 r_57 (Not annualired) :t71.89 371.89 655.66 1.13 1.13 (Not annualisedl 546.01 546.03 655.66 1.61 7.67 886,41 (9.15) 2.31 (5.8r) 879.5E 655.65 2.70 2.t0 974,91 974.91 655.56 2.99 299 1,911.80 2.57 (0 5s) 1.92 1,915.72 555.56 15,419.91 5.84 584 + o,.8 i< oa asso h F.R.N. 10072sw JLHt to ? MAT ACc &\.- oI 3,158.16 113.09 299.18
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JUPITER LIFE LINE HOSPITAtS TIMITED CIN: 185100M H2002PlC137908 RegisteredOffice:1OO4,1othfloor,':OoOegreeBusinessPark''MaharanaPratapChowk'LBSMarS'Mulund(W)' Mumbai, Maharashtra - 400 080 Corporate Office: Eastern Express Highway' Thane (W)' Maharashtra - 400 601 Telephone No: o22 62976630 Email: info@jupiterhospital.com web: www iupiterhospital com STATEMENT OF UNAUDITED STANDATONE EALANCE SHEET AS AT SEPTEMBER 3O' 2025 < ln Million Iasso o @ o.t + t As at Mar.h 31,2026 Audited As at sep 30, 2026 UnauditedPa rticu la rs 70,175.20 97 4.60 1,127.05 78.03 940.30 324.80 1,263.55 10,651.48 931.01 7,730.44 91.60 940.30 345.21 2,548.45 4,863.69 67 7.39 374.33 33.95 322.27 64.59 103.94 14,883.53 285.13 1376.90 1025.70 314.00 16.76 2,831.84 2.34 98.35 fi,234.49 260.43 6,719.23s,926.32 2r,602.7623,764.4t 655.66 15,419.91 655.66 16,233.92 2,584.72 644.79 152.24 295.70 16.075.57 3,254.94 674.70 tu.57 3t0.22 15,889.58 254.52 472.02 649.27 258.38 62.88 31.09 3,676.8s 26.20 96.04 272.50 206.40 845.50 268.74 87.83 36.55 4,404.37 1,850,347,a70,86 s,527.196,275.23 2t,602.7623,764.41 ASSETS NON-CURRENT ASSETS (a) Property, plant and equiPment (b) RiBht of use assets (c) Capital work-in-Progress (d) Other intangible assets (e) Financialassets (i) lnvestments (ri) Other financial assets (f) Other non_current assets TOTAT NON.CURRENT ASSETS CURRENT ASSETS {a) lnventories (b) Financialassets (i)lnve5tments {ii)Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans (vi) Other financial assets (c) Other current assets TOTAI. CURRENT ASSETS TOTAT ASSETS EQUITYANO I.IABILITIES EqUITY (a) Equity share caPital (b) Other equity TOTAL EQUITY UAEtLtTIES NON.CURRENT tIAEItITIES (a) Fanancial liabilities (i) Eorrowings (ii) l-ease liabiliti€s (b)Provisions (c) Deferred tax liabilities (net) TOTAL NON.CURRENT LIABIIITIES CURRENT I,IABILITIES (a) Financial liabilities (i)Borrowings {ii) Lea5e liabilities {iii)Trade payables (A) Dues to micro and small enterprises (B) Dues to other than micro and small enterprises (iv) Other Iinancial tiabilities (b) Other current liabilities (c) Provisions (d) Current tax liabilities (net) TOTAL CURRENT LIABILITIES TOTAT TIABITITIES TOTAT EQUITY AND I.IABII-ITIES F.R.N. 100725W JLHL 8 J fou 49.95 103.39
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JUPITER I.IFE LINE HOSPITATS TIMITED CIN: 185100MH2002P1C137908 Registeredoffice:1004,10thfloor,'360DegreeBusinessPark"MaharanaPratapChowk'LBSMarg'Mulund(w)'Mumbai' Maharashtra - 400 080 CorPorate Oftice: Eastern Express Highway' Thane (W)' Maharashtra - 400 601 Telephone No:022 62975630 Emailr info@jupiterhospital'com webr www j upiterhospita l com UNAUDITED STANDALONE CASH TIOW STATEMENT FOR HALF YEAR ENDED SEPTEMBER 30' 2026 5e 30,2025 Half Year Ended 2026Se UnauditedUnaudited Particulars 59.54 {18s.68) 0.44 (0.08) ,49.71) 11.47 3.01 29.86 (0.6s) 199.00 1,312.31 1.32 333.44 5.97 450.38 34.33 137.25 (141.23) 0.31 (0.08) (22.8s) (0.19) 11.64 18.61 1,186.21 494.20 .302.77) (8.98) 1.14 (21.16) 1,511.31 101.46 (156.00) 388.28 8.03 (384.52) 24.7 62.25 (e.23) 1,580.41 19.83 1247.641 796.29 38.42 1,409.8s 297.28 1,360.58 271.49 1.7 4 (8.s5) 100.92 0.08 (100.00) {48.41) (7,1s1.68) 7117.55 !,112.51 (1,619.50) 1.50 t7.19 141.23 0.08 (2,s09.63) 1,083.09 12,'t53.64) (6,246.15) 9,750.02 (3.7s) (2e.30) (20.14) (1,708.2s) 65.57 (118.761 (714.44) 84s.39 455.99 (60.33) 374.33 30.95314.00ASSo CASH TLOW FROM OPERATING ACTIVITIE5 N.t ProIit before Taration and Erc.ption.l ltems Adiustments for: share of Profit ln partnerhip firms Depreciation and amortisation erpense lnterest on lease liabilities Flnance costs lnterest income (Profit)/loss on tale/scrap/written off of property, plant and equipment (net) Dividend income Net loss/(8ain) on sale of investments Net loss/(8ain) arising on fair valuation of investments Bad Debts written off Allowance and Provision for doubtful debts Balance written off/back and other non cash item/etceptional items Operating Profit before Working CaPital changes Movements in Workint CaPital: (lncreasel/ oearease in Operatint A3lets Trade receivables lnventories 0ther financial assets 0ther assets (Decrease)/ lncrease in Operatint llabilitiEs Trade payables Other financial liabilities Other liabilities and Provisions Cash tenerated from oPerationl lncome taxes paid/refund (net) Net Cash tenerated from Operating Activitler 8. CASH FI-OW FROM II'IVESTING ACTIVITIES Payment to acquire property, plant and equipment, CWIP,capital advances and intangible as5ets Proceeds from 5ale of property, plant and equipment (lnvestment)/Maturity in deposits lnterest received Dividend received Loan Siven to Subsidiaries lnvestment in subsidiaries and partnership firms Purchase of current lnvestments Proceeds from sale ofcurrent lnvestments Net Ca.h generated rrom/ (used in)lnvestlnt Activltlet (1,s99.41) C. CASH TI,OW FROM FINANCING ACTIVITIES Proceeds from secured borrowinSS Repayment of secured borrowin8s (net) Payment of lease liabilitie5 Finance cost Paid 0ividend paid Net Cash (used in)/ generated by Finrncing Activities 710.00 (1s.43) (3s.76) (137.2s) D a d Ca U] VA e a h e beSinsh nd Ca h E q ui ts at h d of I he 65.s7 JLHL ? t 10072 $t- increase in Cash and Cath Equivalents (A+g+C)
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JUPITER LIFE LINE H05PITALS LIMITED CIN: 185100MH2002PtC137908 Registered Ofrite: 1004, 10th floor,'360 Degree Business Park', Maharana Pratap Chowk' LBS Marg' Mulund (W)' Mumbai' lvlaharashtra - 400 080 Corporate Office: Eastern Express Highway, Thane (W), Maharashtra - 400 601 TelephoneNo:022 62976630 Email: info@iupiterhospital.com web: www iupiterhospital com NOTES TO THE UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE qUARTTR AND HAI.F YEAR ENDED SEPTEMBER 30' 2026 1. Fhe unaudited standalone financial results of Jupiter Life Line Hospitals Limited {'the Company') for the quaner and half year endedSeptember30,2026havebeenreviewedbytheAuditcommitteeandapprovedbytheBoardofDirectorsattheir respective meeting5 held on october 23, 2026. These results have been subjected to limited review by the joint statutory auditors of the Company,who have issued an unmodified report 2. These financial results have been prepared in accordance with the recognition and measurement principles laid down in lndian Accounting standard (lnd As) 34 - lnterim Financial Reporting, as prescribed under Section 133 of the companies Act, 2013, read with the relevant rules issued thereunder, and in compliance with the requirements of Regulation 33 of the SEB| (Listing obligations and Disclosure Requirements) Regulations, 2015, and other accounting principles Eenerally accepted in lndia. 3. ouring the previous year ended M arch 3t 2026, the Government of lndia notified the four La bou r Codes - the Code on wages, 2019, the tndustrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code,2020 - consolidating 29 existing labour laws ('New Labour Codes').The Ministry of Labour & Employment published draft Central Rules and FAQS to enable assessment of the financial impact due to changes in regulations. ln acco.dance with the guidance issued by the lnsttute of Chartered Accountants of lndia and based on actuarial valuation, the Company has recognized Rs.43.89 million (net of subsequent reversal upon actualisation of charge) towards increase in the gratuity liability arising out of past service cost and enactment of the new legislation under "Exceptional ltems" in the standalone financial results for the year ended March 31,2026. 4. The Company is primarily engaged in the business of Healthcare services in lndia, which constitutes its only reportable bosiness and geographical segment in accordance with lnd A5 108 - Operating Segments. Accordingly, no separate segment disclosures are requjred. Further, segment reporting for its Hotel division ls not required, as its contribution to the Company's total revenue, profit, and assets is below the 10% thresholds specified under lnd AS 108. 5. The goard of Directors of the Cornpany at its meeting held on May 75,2026, approved the sub-division/ split of 1 (One) existing equity share of the company havinB face value of Rs. 10/- (Rupees Ten only) each, fully paid-up, into 5 (Five) equity shares of the Company having face value of Rs. 2/- (Rupee Two only) each, fully paid-up, with effect from the record date July 24, 2026. The above sub-diviston/split has been approved by the equity shareholder5 of the Company in its Annual General Meeting held on July 17, 2026. Accordingly, the impact of sub-division has been considered in the computation of basic and diluted earnings per share {EpS) for the quarter and half year ended September 30, 2026, and comparative figures for prior periods have also been adjusted to give effect to such sub-division in accordance with requirements under lnd A5 33, Earnings per share. 6. The proposed merger of Medulla Healthcare Private Limited ('"Transferor Company"), a direct wholly-owned subsidiary of lupiter Life Line Hospitals Limited ("Transferee Company") with the Transferee Company with effect from April 1,2025 is pending final sanction of the Honourable National Company Law Tribunal, Mumbai. Thus, effect of the proposed scheme (being not material) is not given in the current financial statements of the Transferee Company. 7. previous period figures have been regrouped and/or reclassified to conform to the current period presentation, wherever necessary. 8.The financial results are available on the Company's website (www.jupiterhospital.com) and on the websites of the Stock Exchanges (www.bseindia.com and www.nseindia.com). asso For Jupiter Life l-ine Hospitals Limited $t^.ru" () t + Dr. Ankit Thakker Managing Director and CEO OlNi 02874715 F.R.N. 100725W ? JLHL rr0 Place: Mumbai oate: October 23, 2026 { \a
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KKC & Associates LLP Chartered Accountants (formerty Khimji Kunverji & Co LLP) Su nshine Tower, Leve[ 19 Sena pati Bapat Marg Elphinstone Road Mumbai-400 013 Telephone: t91 22 6L437333 Aswin P. Malde & Co. Chartered Accountants 405, Jay Commercial Plaza, Junction of S.L. Road & M.G, Road, Mutund (W), Mumbai- 400 080 Telephone: +91 22 6552 5689 lndependent Auditor's Review Report on unaudited consolidated financial results for the quarter ended 30 September 2026 and year to date results for the period from 01 Apri[ 2026 to 30 September 2025 of Jupiter Life Line Hospitals Limited under Regulation 33 of the SEBI (Listing Obtigations and Disclosure Requirements) Regulations, 2015, as amended. TO The Board of Directors of Jupiter Life Line Hospitals Limited lntroduction 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Jupiter Life Line Hospitats Limited ('the Parent' or'the Company') and its subsidiaries (the Parent and its subsidiaries together referred to as 'the Group') for the quarter ended 30 September 2026 and year to date results for the period from 01Aprit2026 to 30 September 2026 ('the Statement'), beingsubmitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of lnd ia (Listing Obtigations and Disctosure Requirements) Regulations,2015, as amended ('Listing Regutations'). We have initialled the Statement for identification purpose only. 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principtes laid down in the lndian Accounting Standard ('lnd AS') 34'lnterim Financial Reporting' prescribed under section 133 of the Companies Act,2013 ('the Act'), read with relevant rutes issued thereunder and other accounting principles generalty accepted in lndia and in compliance with Regulation 33 of the Listing Regulations. Our responsibitity is to express a conclusion on the Statement based on our review. Scope of Review 3. We conducted our review ofthe Statement in accordance with the Standard on Review Engagements ('SRE') 2410 - 'Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity', issued by the lnstitute of Chartered Accountants of lndia ('the lCAl'). A review of interim financia I information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analyticat and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequentty does not enable us to obtain assurance that we would become aware of atl 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 lssued by the Securities and Exchange Board of lndia under Regulation 33(8) ofthe Listing Regulations, as amended, to the extent applicable. 4. The Statement includes the resu lt of the following entities: ? ,/+ 1 F.R.N. @725 $ ACC Annexure I
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KKC & Associates LLP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Sunshine Tower, Leve[ 19 Senapati Bapat lvla rg Elph instone Road lilumbai-400 013 Telephone: +91 22 61437333 Aswin P. Malde & Co. Chartered Accountants 405, Jay Commercial Plaza, Junction of S.L. Road & M.G, Road, Mutund (W), Mumbai- 400 080 Telephone: r91 22 6552 5689 6oci Name of the entity Jupiter Life Line Hospitals Limited The Parent Jupiter Hospital Projects Private Limited('J HPPL') Subsidiary Medutla Healthcare Private Limited Subsidiary Jupiter Hospital Pharmacy Private Limited Subsidiary Katyayin i Hospitality Partnership Firm with Parent holding 950/0 Sulcus Private Limited Subsidiary of Jupiter Hospital Pharmacy Private Limited (from 31 Juty 2025) conclusion 5. 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 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principtes laid down in lnd AS specified under Section 133 of the Act as amended, read with relevant rules issued thereunder and other accounting principles generatly accepted in lndia, has not disclosed the information required to be disctosed in terms of Regutation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matters 6. The Interim financiat statements of 3 subsidiaries included in the Statement, whose interim financial statements, reflect totaI assets of Rs. 402.38 million as at 30 September 2026, reflect totaI revenues of Rs. 125.02 mitlion and Rs. 239.09 million, total net profit after tax of Rs. 20.36 million and Rs. 40.07 million, total comprehensive income of Rs. 20.40 miltion and of Rs. 40.11 million, forthe quarter ended 30 September 2026 and for the period from 01 Aprit 2026 to 30 September 2026 respectivety, and cash flows loss (net) of Rs. 3.11 million for the period from 01 April 2026 to 30 September 2026 as considered in the Statement, has been reviewed by Aswin P. Malde & Co., one of the joint auditors of the Parent, whose review report has 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 inctuded in respect ofthese subsidiaries, is based solely on the review reports ofthe otherjoint auditors, and the procedures performed by us as stated in paragraph 3 above. Our conctusion on the Statement is not modified in respect of th is matter with respect to ou r reliance on the work done and the review report ofthe otherjoint auditors. 7. We did not review the interim financiatstatements ofl subsidiary included in the Statement, whose interim financial statements, reflect total assets of Rs. 5,829.33 miltion as at 30 September 2026, reflect tota I reven ues of Rs.751.24 mitlion and Rs. 1422.55 miltion, total net profit aftertax of Rs.28.83 miltion and Rs. 12.53 million, tota I com prehensive income of Rs.27.79 mitlion and of Rs. 10.99 million, forthe quarterended 30 september 2026 and forthe period from 01April2026 to 3O September2O26 respectively, and cash flows (net) of Rs. 54.01 e q, halte€d *tA F.R.N. 100725W ? ACc € o c * is T) Relationship
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8 KKC & Associates LLP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Sunshine Tower, Level 19 Senapati Bapat N4arg Elph instone Road lvlumbai-400 013 Telephone: +91 22 6143 7333 For KKC & Associates LLP Chartered Accou ntants (formerty Khimji Kunverji& Co LLP) Firm Registration Number: 105145WW100621 Hasmukh B Dedhia Partner lCAl N4embership No: 33494 uDlN: 26o9341+Bof FVc cSlo PLace: Mumbai Date: 23 October 2026 miLlion for the period from 01 ApriL 2026 to 30 September 2026 as considered in the Statement. This interim financial statements have been reviewed by other auditor and their reports, vide which they have issued an unmodified conctusion have been furnished to us bythe N4anagementand ourconctusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based solely on the report ofthe other auditor and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. The Statement also inctude the financial information of 1 (one) partnership firm whose financial information being certified by the Management, reflects the Company's share of net loss after tax of Rs. 2.73 million and Rs. 5.97 million for the quarter ended 30 September 2026 and for the period from 01 Aprit 2026 to 30 September 2026 respectively, as considered in the Statement. According to the information a nd explanations given to us by the Management, these financiaI information are not material to the Company. Our conclusion on the Statement is not modified in respect of the above matter. Aswin P. Malde & Co. Chartered Accountants 405, Jay CommerciaI Plaza, Junction of S.L. Road & N4.G, Road, Mulund (W), Mumbai- 400 080 Telephone: +91 22 6552 5689 Firm Re istration Number: 100725W I MAT Aswin P. Malde Pro p rietor lCAl Membership No: 32662 uDtNt 2A o 3 2 t ez v o xv F'l A\ 3? Place: Mumbai Date: 23 October 2026 + b oo ass F.R.N. 1@725W il For Aswin P. Malde & Co Cha rtered Accounta nts
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JUPITER LIFE LINE HOSPITALS LIMITEO CIN: L851oOMH2o02PLc137908 Resirt r.d Offi..: 1OO4, lolh floor, '360 Oetre€ &r'5rness;"tf' ' t f'"tt- "tt' O tno*f' LS5 M aG' Mulund {W) M umbai' Mah a rathua - 400 080 Co.Po..rc Offc': Eanern Expre5s HithwaY'Thtne (W)' M'lt"'shtri _400 601 lelepho.. No:022 62976630 Em'il: inlo@jupite'hotpittl com wtbr ww'iu pner hotpir'l com SIATEMENTOf U NAU DITED CONsOTIOATEO FINANCIAL RESUL.i5 TORIHE QUABTER AI{D HALF YEAR !NDEO SEPT'MBER 30' 2026 Jun. !0,2026 1 7. I e. 3. 5. 6 8. Revenue from oPerations P,r.hasei ot med(a I ( onrumables, druE5 a^d !urgicalilems chantes in invertories of m edic.l con5um.b'€5, dru85 and !urykal tmplov€e be.ellt exp€ni€ Depreciatio. and.mo.tir.tion erpent€s Prolir bclo,e erceptional lt.m3 .nd r.t (r'2) Ex.eotionrl (lo$)/8ain sho,t/ (Exc€ls)Provision of eanie, vea6 oefeired tar charse/ kredit) .i Prcf! fo, th. Pe.iod / r..r (5{) other ComPr.h.niiv€ income rtems that willnot be red.isified !o P.ofit or lois (i) Remeasurement ofthe d€flned ben.nt liabilita€t/ (assett) (ii)oeler€d tar relalinglo itens thatwitl.or be reclasiiliedto roral olhe, comrrehensive in(ohe/ (los) Iot.lcomprehensiv€incom.lorthePeriod/ve.r Pronr/{Lo$).tt but.bleto: i. Ow.er5 of ihe ComPanY ii Non.Conlrolling lnterestt oth.r compr.hE.siv. ancom. .nribut.ble to: i OwneB ofthe Comoanv ii. Non-ControllinE lnterest! rot.l comrr.h..rive incom..ttribut bl. lo: iowneAolthecomprny n. Non.Conlrollinghterestr Pairl up aquitYsh.re C.Pit.l(r... valu€ l2 pereh.re) E.rninsr Plr.quitY th.r. (R.f!. Not.5l 4,564 96 10s.44 4,109.83 105.86 3,936.29 112 73 8,6-1419 211.30 1,465.82 240.90 14,991.4) 423 6a 4,610.40 843.18 27.91 813.34 1,101.90 r38.11 74417 716.15 4,7r5.69 796_74 3.88 744.52 7,O22.25 128.52 26.4.40 749,75 4,O49.02 745.26 11.691 612.47 1,029.80 74.37 214 61 613.98 8.885.09 1,639.92 25,19 1,557.86 2,724.15 265.93 549.17 1,465.90 1,106.72 1,455.85 (1r.03) 7,249.62 1,857.16 16107 426 80 7.2 15,42r.55 2,991.43 (118.75) 7,563,25 1,640.29 126.61 87640 2,4A9.07 a,919.56 750.84 3,710,15 505,53 3,305-80 742_22 ,,529.r2 1,256.!7 6,a4r.o2 1,359.70 72,76A.12 2,65a.2' (48 87) 7$.E. 155.15 77.tO s05.5t 13175 (1.34) 742.22 202.00 {34.55) 1,295.3' 296.90 )a76 1,35t.r0 3A6 44 (40.96) 2,604.16 644.91 11 421 25.00 187.25 110.41 t61.45 1t7.66 345.44 662 49 563.s9 (11.s6) 260 (8.15) 554.83 56L72 787 (8.69) (0.07) 553.03 180 655 66 172 177 375.12 175.12 374.86 0.26 314.86 476 655 66 1.14 1.14 573 53 7.24 573 5l t24 655 66 1_75 1'75 938 71 (1156) 280 (8.76) 929.95 935.58 213 { ( 691 a7l 92189 2.06 2.86 2.85 1,014.22 1,014 22 1,01219 183 1,012.39 1.83 655 66 3.09 3.09 1,94r.87 520 (118) !42 1,945.89 1,940 06 181 3.93 0.09 1,94!.99 190 655 66 14,785.18 592 \91 4 AcccuntantS u F.R.N. 100725W JLHT ro soc qJ oU , * , *J"- 655.66
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JUPITER I.IFE tINE HOSPITATS TIMITED CIN: 185100MH2002P1C137908 Registeredotfice:loo4,lothfloor,.360DegreeEusine5sPark,,MaharanaPratapchowk,LEsMar&M']lund(W),Mumbai,Maharashtra400080 corporate Office: Eastern Express Highway' Thane (W)' Maharashtra - 400 501 Telephone No: 022 52976630 Email: info@jupiterhospitalcom web:www jupiterhospitalcom UNAUDIIED CONSOI.IOATED BATANCE SHEET AS AT SEPTEMER 30' 2026 alnMi As at Marc h 37,2026 dU As at 5ep 30,202 6 Particulars 1.00 33 2. s0 198.34 1,319.57 79.56 12,7 6a.59 990.61 7,292.72 73,206.97 7,036.82 1,937.88 51.06 94.!7 1.00 346.43 194.90 2,585.09 4,A5 / .04 755.39 547.67 34.07 64.59 64.95 141.99 t6,942.29 383.36 3,A47 .02 1,183.00 457.43 15.88 2.34 96.42 192.38 79,454.26 357 .57 6,849.006,747.04 23,43L.2925,601.30 65s.66 14,785.18 65s.56 1,5,647 .49 L5,440.84 0.09 16,303.15 2.75 5,008.97 5s5.33 764.6L 295.70 15,440.93 5,654.7 4 689.43 178.88 310.22 16,305.30 30 3.75 651.U 709.33 296.80 92.07 34.72 6,724.6r 76.30 101.80 343.77 307.55 962.16 379.29 747 .49 19.73 6,813.27 233.28 109.46 2,265.752,462.73 8,390.369,296.00 23,A3t.2925,601.30 A55EIS NON.CURRENT ASSETS (a) Property, plant and equiPment (b) Right of use assets (c) Capital work-in-Progress (d) Goodwill (Note 7) {e) Other intangible assets (f) Financialassets (i) lnvestments (ii) Other financial assets (g) Deferred tax assets (net) (h) Other non-current assets TOTAT NON-CURRENT ASSETS CURRENT AsSETS (a)lnventories (b) Flnancialassets (i) lnvestments {ii)Trade receivables (iii)Cash and cash equivalents {iv) Bank balances other than (iii) above (v) other financial assets (c) Current tax assets (net) {d) Other current assets TOTAT CURRENT AsSETS TOTAI. ASSETS EQUITY AND IIABII,ITIES EQUrW {a) Equity share caPital (b) Other equity EQUIW ATTRIEUTABTE TO OWNERS OF THE COMPANY (c) Non-Controlling interest TOTAT EqUITY LIABII.ITIES NON.CURRENT LIAEILITIES (a) Financial liabilitles (i) BorrowinSs (ii) Lease liabilities (b) Provisions {c) Deferred tax liabilities (net) TOTAT NON.CURRENT I.IABILITIES CURRENT I,IABII.ITIES (a) Financial liabilities (i) Borrowings (ii)Lease liabilities (iii)Trade payables (A) Dues to micro and small enterprises (B) Dues to other than micro and small enterprises (iv) Other financial Liabilities (b) Other current liabilities (c) Provisions (d) Current tax liabilities (net) TOTAT CURRENT TIABII.ITIES TOTAI. LIABII.ITIES TOTAT EQUITY AND TIABILITIES I o F.R,N o u EOA 0 {t \<,l {u.- 'rr,t3n o JLHL
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,UPITER UFE UItE IIOSPITALS UMITID crN: 18S100MH2002PlC137908 Red*Gledofficc:1oo4,10thfloor,,350Degre€BUsines'Palk,,MahalanaPratapchowk,LSsMarS.MUlUndlW),MUmbai,Mahalashtla Corporatc O"lc': Eastern Erpress HiShway' Thane (!v)' Maharathtra'400 601 T.l.phonc No:022 62976630 Em'll: info@jUpiterh05pital.€om wcb: wv/w,jUpiterho5pital.com UNAUOITEO COI{S}OLIOAIEO CASH FIOW STATEMEN] fOR tiAlf YEAR ENOEOSEPTEMBER 30' 2026 400 080 2075Se2025 426.80 161.O7 (189.83) 19.02 0.81 415.89 1,359.70 (0.01) (0.08) 149.111 17.47 4.05 32.-17 {0.41) s49.17 34.33 232.59 (178.41) 16.71 0.31 0.02 (0.08) (22.85) (11.07) 11.79 19.99 !,256.37 7.82 654.32 (360.84) (11.03) ls.77l (32.0o1 L,775.59 (166.51) 447.75 12.47l. (4s8.45) 25-19 106.02 1,910.69 225.83 (305.04) 329.s5 65.49 1,639.27 338.22312.76 l-27 (9.10) tos-14 0.08 2.88 1,301-0O (1,704.9s) I 117.55 (7,24S.84) (2,929.33) 1.50 17.1.9 747-27 0.08 1,352.10 750.42 (37.8s) (9,706.08) (31.38) (108.97) l6s.s7) 11,717.37) 243 (23.40) 111-7Al (232.60) {5s.s7) 11,763-2Sl 710.00 (90.48) {z3r.7s) {663.r2} 925.15 252-04 283.57 (117,s8) s69.01 451.43 CASH TLOW FROM OPERATING ACTIVITI E5 N.r Profit b.Ior. Taxetlon.nd Exc.ptioml ltlms adj$tm.nt lor: Share of Profit/loss in pannership lirms Depreciation and amortisation expenses lnterest on lease liabllities Finance cotts Provision for emPloYee beneflt5 (Profit)/losr on sale/scraplwritten off of property, plant and equlpment (net) (Gain)/loss on foreign exchange fluctuations (net) Dividend income Net loss/(8ain)on sale of investments Net los5/(tainl arkinS on feirvaluatlon of investments 8ad Debtt wrltten off Allowance and Provision for doublfuldebts Ealance wrinen offlback and other non cash item/erceptiona I iiems Lease €xpenset operating Protit befor€ working capita I chant€s Mov€ments ln wotking C.Pital: (hcrease)/ Dec.€.s. in Operatin8 Asscts Trade reteivables Loans and other financial assets Other attet! (D€rr€.te)/ lncr€as€ in OpetatinS Liabilities Trade payables Other finencial liabilitiet Other liabilities afld Provitions Ca5h g€nerated from OP€rations lncome taxes paidlrefund (net) Net Cash 8€neraied rrom OpGratint Activiiies B. CASH FTOW TROM INVESTING ACTIVITIES Payment to acqui.e property, plant and equipment, CWIP and lntanSible assett Proceeds from sale of property, plant and equipment llncrease)/decrease in dePotit! lntererl received oividend received Loan Siven to Subsdiaries lnvestment in subsidieries and partnership lirmt Purchase of current lnve5tments Proceedt from sale ofcurrent lnvestments Net Cashtencrat.d from/ (uscd ln) lnv.sllng Actlvlllca C. CASH 'LOW FROM EINAIICING ACNVMES Proceeds from secured borrowinSt Repaym€nt of secured borrowings Loan taken from Parent comPanY Payment of l€ate liabilities Finance [o5t paid Dividend paid Di5Vib!tion of profit to Non-controllinS interests N.tCarh (u*d ln)/ ten.r.lcd by tinancing Actlvltilt l{et incrsei.ln cash and cash EqutualGnti la+B+C) cash and cash Equivalents at the beginnin8 ofthe year Cath and cash uivalents at th€ end ot ch Acriunts$ts t q, o c b \ F.R.N. 100725w ACc I MAT JLHL11\, 1,584.86
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JUPITER tIFE I.INE HOSPITALS LIMITED clI'{ : L8S1oOMH2002PLC137908 Registered Oflice: 1004, loth floor, '360 OeSr€e Business Park" Maharana Pratap Chowk' LgS MarS' Mulund (W)' Mumbai' Maharashtra - 400 080 corporate Of{ice: Eastern Express Highway' Thane (w)' Maharashtra _ 400 501 Tetephone No: 022 52976630 Em. i info@jupiterhospital.com web: www.jupiterhospital com NoTEsToTtIESTATIMEI{ToFUNAUDITEocoNsol.loATEDFlNANclA!R[sULIsToRTHEQuARTERANDHALTYEAREI{oEDstPTEM8ER30,2026 1. The unaudited consotidated financlal results of.Jupiter Life Line Hospitals Limited ('the company') and its subsidiaries (together refe'red to as .,the Group,,) for the quarter and hatf year ended septembel 30, 2025 have b€en reviewed by the Audit committee and approved bY the Board of Directors at their respective meetings held on october 23, 2026 These results have been subjected to limited review by the ioint statulory auditors of the Company,who have issued an unmodified repo ' 2. These consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in lndian Accounting Standard (lnd A5) 34 - lnterim Financial ReportinS, a5 prescribed under section 133 of the companies Act' 2013' read with Rule 3 of lhe companies (lndian AccountinS standards) Rules 2015, the relevant rules issued thereunder, and in compliance with the requirements of Regutation 33 of the sEBt (Li5tin8 obtigations and Disclosure Requirements) Regulations, 2015, and other accounting principles Eenerallv accepted in lndia. 3.DulinEthepreviousYearendedMarch312o2S,theGovernmentoflndianotifiedthefourLabourcodes.thecodeonwages,2019,the tndustrial Relations code,\ozo,the code on social security, 2020, and the occupational safety, Health and workinS condltions code, 2020 - consolidating29existinslabourlaws{.NewLaboulcodes,)'TheMinistryofLabour&EmploymentpublisheddraftCentralRUlesandFAQ5to enable assessment of the financiar impact due to changes in regulations. rn accordance with the guidance issued bY the Institute of chanered Accountants of tndia and based on actuarial valuation, the company has recognized Rs.48.87 million (net of subsequent reversal upon actualisation of charge) towards increase in the gratuity liability arising out of past service cost and ena'tment of the new legislation under "Exceptional ltems" in the standalone financial results for the year ended March 31' 2026' 4. The Group is primarily engaged in the business of Healthcare services in lndia, which constitutes its only reportable business and geoSraphical seSment in accordance with lnd As 108 - operatinS seSments. AccordinSly, no separale seSment disclosures are required Further' segment reoorting for its Hotel division is no, ."qr',.ui, as it; contribution to the Group's total revenue, profit, and assets i5 below the 10% thresholds specifled under lnd As 108. 5. The Eoard of Directors ofthe HoldinS company at it5 meeting held on May 15, 2025, approved the 5ub'division/ split of 1 (one) existing equity share of the company havinS face value of Rs. 1o/- (nupees ren onty) eaah, fully paid_up, into 5 (Eive) equity shares of the companv having face valueofR5.2/.{RupeeTwoonly)each,fultYpaid-Up,witheffectfromtherecorddate]uly24,2026,rheabovesubdivision/splithasbeen approvedbYtheequityshareholdelsofthecompanyinitsAnnualGeneralMeetinSheldonJulylT,2026.Accordinsly,theimpactof!Ubdivision has been considered in the computation of basic and diluted earnings per share (EPs) tor the quarter and half year ended september 30, 2026, and comparative figures for prior periods have also been adjusted to give effect to such sub-division in accordance with requirements under lnd As 33' Earnings per share. 5.The proposed merSer of Medulla Healthcare Private Limited ("Transferor company''), a direct wholly_owned subsidiary of Jupiter tife Line Hospitats Limited (Sransferee company") with th€ Transferee company with etfect from April 1, 2025 is pendinS for linal sanction of the Honourable National company Law Tribunal. Mumbai. Thus, effect of the proposed 5cheme is not given in the cu'rent financial statements (being not material) of the Transferee Company. 7. Ouring the current quarter, sulaus Pravate Limited became a wholly owned 5ubsidiary of.Jupiter Hospital Pharmacy Privat€ Limited and a step_ downsubsidiaryofJupiterLifeLineHospitalsLimitedpursuanttoacquisitionof1oo%equityshare5,effectiveJuly31,2026Theconsiderationwas der€rmined based on net assets method consideringthe fat value ofassetsand liabilities held, retultinS in Soodwillon consolidation' 8. ln case of non-body corporates (partnership firms), consolidation is done considering these entities as subsidiaries and consequently the numbers for previous quaners, period and year are accordin8ly restated' 9. previous period fiSures have been regrouped and/or reclassified to conform to the current year presentation, wherever necessarY' 10.The consolidated financial results are available on the company's website (www.jupiterhospital.com) and on the websites of the stock ErchanSes (www.bseindia.com and www.nseindia'com) Forluplter Life Line Hospitals Limited qbL^lA* \ l\ F,R.N. 1C0725W C A@unl&lS oJ,' q, * o SO JLHL Place: Mumbai oate: October 23, 2026 ? ACc Dr. Ankit Thakker Managint Director and CEO DIN:02874715
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Annexure – II Information as required under Regulation 30 of the Listing Regulation read with SEBI Circular Sr. No Particulars Details 1. Name of the Proposed entity, date & country of incorporation, etc. Name of Proposed Entity: Holitti Private Limited (Wholly owned Subsidiary “WOS”) Date of Incorporation: Yet to be incorporated Country of Incorporation: India 2. Name of holding company of the incorporated company and relation with the listed entity Jupiter Life Line Hospitals Limited will be the holding company. 3. Industry to which the proposed entity being incorporated belongs Healthcare services. 4. Brief background about the entity incorporated in terms of products / line of business; The WOS shall undertake the business of healthcare services and such other activities. 5. Brief details of any governmental or regulatory approvals required for the incorporation Ministry of Corporate Affairs (MCA). 6. Nature of consideration - whether cash consideration or share swap and details of the same; Cash consideration. 7. Cost of subscription / price at which the shares are subscribed; The WOS will be incorporated with Paid -up share capital of Rs. 1,00,000 /- (Rupees One Lakh only) divided into 10,000 equity shares of Rs. 10/- each. 8. Percentage of shareholding / control by the listed entity and / or number of shares allotted 100% Shareholding.
Page 16
Annexure – III Information as required under Regulation 30 of the Listing Regulation read with SEBI Circular Sr. No Particulars Details 1. Name(s) of parties with whom the agreement is entered M/s/ Jupiter Life Line Hospitals Limited (‘Company’) and Jairaj Ventures and Holdings Private Limited (‘Seller’). 2. Purpose of entering into the agreement Acquisition of land admeasuring ~11,452.07 square metres situated at Village Pune City (Bibvewadi), District Pune. 3. Size of agreement; The total consideration for the acquisition of land admeasuring 11,452.07 square metres is ₹150 Crores. The said land is the same land on which the Company's hospital project at South Pune is currently under development and which was previously held by the Company under a lease arrangement. 4. Shareholding, if any, in the entity with whom the agreement is executed Not applicable. 5. Significant terms of the agreement (in brief) special rights like right to appoint directors, first right to share subscription in case of issuance of shares, right to restrict any change in capital structure etc.; The agreement relates to the acquisition of land admeasuring ~11,452.07 square metres for a total consideration of ₹150 Crores. 6. Whether, the said parties are related to promoter/promoter group/group companies in any manner. If yes, nature of relationship No, the proposed transaction does not fall within the purview of related party transaction. 7. Whether the transaction would fall within related party transactions? If yes, whether the same is done at “arm’s length Not applicable 8. In case of issuance of shares to the parties, details of issue price, class of shares issued; Not applicable, as the transaction does not involve the issuance of shares. 9. In case of loan agreements, details of lender/borrower, nature of the loan, total amount of loan granted/taken, total amount outstanding, date of execution of the loan agreement/sanction letter, details of the security provided to the lenders / by the borrowers for such loan or in case outstanding loans lent to a party or borrowed from a party become material on a cumulative basis; Not applicable, as the transaction does not relate to a loan agreement. 10. Any other disclosures related to such agreements, viz., details of nominee on the board of directors of the listed entity, potential conflict of interest arising out of such agreements, etc.; Not Applicable