Interim report
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03 rd August 2026 To The Corporate Relations Department BSE Limited Phiroz Jeejeebhoy Towers, 25th Floor, Dalal Street, Mumbai- 400001 Scrip Code - 543308 ISIN: INE967H01025 To The Listing Department National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 Symbol - KIMS ISIN: INE967H01025 Dear Sir/Madam, Sub: Outcome of Board Meeting held on 03 rd August 2026 pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requiremen ts) Regulations, 2015. 1. Further to our Board Meeting intimation dated 28 th July 2026, the Board of Directors, at their meeting held today, have considered, reviewed deliberated and approved the Unaudited (Standalone and Consolidated) financial results of the Company for the 01 st quarter ended 30th June 2026 together with the Limited Review Reports in terms of Regulation 33 of the SEBI (Listi ng Obligations and Disclosure Requirements), Regulations, 2015, as reviewed by the Audit Committe e and enclosed as Annexure-A; 2. Further the Board of Directors during the meeting: a) Has approved to advance any loan including any loan represented by a book debt, or give guarantee or provide security in respect of loan taken not exceeding Rs. 650 Crores (Rupees Six Hundred Fifty Crores) over and above the limits available under sec tion 186 of the Companies Act 2013, to any subsidiaries or associate or joint venture or group ent ity of the Company in which any director is deemed to be interested under Section 185 of the Companies Act, 2013, subject to the approval of the Shareholders of the Company by way of special resoluti on in the ensuing General Meeting of the company; b) Approved the proposal for extending a loan of up to ₹25 crore (Rupees Twenty-Five Crores) to KIMS Hospital Enterprises Private Limited , a material subsidiary of the Company, in accordance with the provisions of the Companies Act, 2013 and other applic able laws; c) Considered and approved the DRAFT O&M agreement and Call Option Agreement as tabled before the board of directors with Golden Lan Solutions Private Limited and Sarwottam Healthcare Private Limited. The requisite SEBI disclosures will be intimated at the time of execution the said definitive agreements accordingly. Further, the financial results are also available on t he website of the Company at https://www.kimshospitals.com/investors/Disclosures under Regulation 46 of SEBI (LODR) Regulations, 2015/ Financial Information/ Financial Result and on the websites of BSE Ltd and National Stock Exchange of India Ltd viz. www.bseindia.com and www.nseindia.com , respectively. Krishna Institute of Medical Sciences Limited D.No.: 1-8-31/1, Minister Road, Secunderabad - 500 003, Telangana, India Phone: +91 40 4488 5000/4488 5184 | Fax: +91-40-27840980 | kimshospitals.com CIN: L55101TG1973PLC040558
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Further, the financial results will also be published i n the newspaper as per the requirement and in the format prescribed under SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. Board Meeting Commenced at : 12.15 P.M. Board Meeting Concluded at : 04: 15 P.M This is for your information and records. Thanking you, For Krishna Institute of Medical Sciences Limited Nagajayanthi J.R Company Secretary & Compliance Officer Enclosed: As above Krishna Institute of Medical Sciences Limited D.No.: 1-8-31/1, Minister Road, Secunderabad - 500 003, Telangana, India Phone: +91 40 4488 5000/4488 5184 | Fax: +91-40-27840980 | kimshospitals.com CIN: L55101TG1973PLC040558
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THE SKYVIEW 10 S.R. BATLIBOI & ASSOCIATES LLP Toth P “NORTH LoBBY" Survey No. 83/1, Raidurgam Chartered Accountants Hyderabad - 500 032, India Tel : +91 40 6141 6000 Independent Auditor’s Review Report on the Quarterly Unaudited Standalone Financial Results of Krishna Institute of Medical Sciences Limited, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Krishna Institute of Medical Sciences Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Krishna Institute of Medical Sciences Limited (the “Company”) for the quarter ended June 30, 2026 (the “Statement™) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). The Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting™ prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 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. 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 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. 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 the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants ICAI Firm regjstPjtion number:101049W/E300004 Place: Hyderabad (D ealibiniln per Mitesh K Parikh Partner Membership No.: 225333 UDIN: 262253332 klWN 8Ly Date: August 03, 2026 S.R. Batlibol & Assoclates LLP, a Limited Liabiity Partnership with LLP Identity No. AAB-4295 Regd. Office : 22, Camac Street, Block ‘B, 3rd Floor, Kolkata-700 016
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Krishn Institute of Medical Seiences Limited Corporate Identity number : L53101 TG1 973PLC040SSS Registered office : 1-8-31/1, Ministers road, Secunderabad, 500003, Telangana, India Website: wwvw kimshospitals com, Email: CS@kimshospitals com, Tel: 040 7122 5000 Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 (Rupees in millions) Quarter ended Vear ended EIRITETS 1-Mar26 Seduns 31-Mar-26 (Unaudited) (Audited) (Unaudited) (Audited) (Refer note 3) () Revenue from operations 4836 4562 3734 17015 (b) Other income 307 176 122 566 [Total Income S a8 3856 7581 2 [Expenses (a) Purchase of medical consumables, drugs and surgical instruments. 999 910 781 3,468 (b) Increase in inventories of medical consumables, drugs and surgical instruments. (39) (@) (23)] (135)] (c) Employee benefis expense 819 720 652 2907 (&) Othr expenses 1845 1631 1319 60% (c)Finance costs 328 268 125 787 () Depreciation and amortsation expenses 2 255 175 861 Total Expenses ass 3780 3059 [EXT] 3 [Profit before tax and exceptional items (1-2) [y [y o7 3897 4 |Exceptional items - (67)] - (70) Profit before tax (3+4) 888 891 797 3,527 6 [Taxexpense (0) Current tax 200 152 174 745 (5) Deferred tax charge 2 50 35 175 Total tax expense (6) 23 32 209 920 7 |Profit for the periodiyear (5-6) s =) B 607 8 [Other comprehensive incomef(oss) for the periodiyear terns that will not be reclassified subsequently to statement of profit and loss - Re-measurcment gann/(0ss) on defined benefit plans 0 2 @ o - Income tax ¢ ffect (0)] (18] 1 (0) (Other comprehensive income/(loss),net of tax 0 T ) [ 9 [Total comprehensive income for the periodiyear (7+8) s w0 S 2607 10 share capital (face value of Rs.2 each) 500 u v 23487 12 |Earnings per share (of Rs.2 each) : (not annualised for the quarter ended) (a) Basic (Rs.) 166 1.65 147 652 (b) Diluted (Rs ) 1.66 1.65 147 6.52 Notes: | The unaudited standalone financial results of Krishna Institute of Medical Sciences Limited (the "Company"), have been prepared in accordance with the Indian Accounting Standards (Ind AS)| prescribed under Section 133 of the Companics Act, 2013 ("the Act"), as amended, read with relevant rules thereunder, other accounting principles gencrally accepted in India and in terms of Regulation 33 of Securitics and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The above results for the quarter ended 30 June 2026 of the Company have been reviewed by the Audit committee and approved by the Board of Dircctors at their meetings held on 03 August 2026 and have been subject to a limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified review opinion on these results 3 The standalone figures for the quarter ended 31 March 2026 are the balancing figures between the audited standalone figures in respect of the full financial year ended 31 March 2026 and the published unaudited yearto date standalone figures up to the nine months ended 31 December 2025, which were subjected to a limited review by the statutory auditors. 4 During the current quarter, the Company issucd 19.867,549 equiy shares of face value of Rs 2 each through Qualified Institutions Placement (QIP) at an issuc price of Rs. 755 per share| (including securities premium of Rs. 753 per share), aggregating Rs. 15,000 million. As at 30 June 2026, funds received pursuant to QIP (net of issuc expenses of Rs. 237 million) have been utilsed towards the objects stated in the Placement Document and the balance amounts unuilised have been temporarily invested in mutual fund and kept in monitoring account 5 The Board of Directors, at its meeting held on 13 June 2026, and sharcholders, at their meetirg held on 09 July 2026, approved raising of funds through issuance of up to 7,702,182 convertible warrants at an issue price of Rs. 779 per warrant, aggregating up to Rs. 6,000 million ("Convertible Warrants"), on a preferential basis to the promoters and promoter group entities. The warrants| shall be payable in cash and are convertible into an equivalent number of fully paid-up equity shares of the Company having face value of Rs. 2 each, in one or more tranches within a period of 15 months from the date of allotment, subjeet to obtaining necessary regulatory and statutory approvals 6 The Company operates in one single reportable business segment - "Medical and Healtheare se-vices' 7 The above Unaudited Standalone Financial Results of the Company are available on the Company's website wwnw kimshospitals.com and also on the website of BSE (www bseindia com) and| NSE (wwwnscindia com), where the shares of the Company are listed For and on behalf of the Board Krishna Institute of Medical Sciences d BhaKara Rao) Hyderabad 03 August 2026 Managing Director DIN 00008955|
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THE SKYVIEW 10 S.R. BAT1LIBOI & ASSOCIATES LLP Lath Fioot “NORTH LOBBY" Chartered Accountants f‘ta\;e"él;la% ?%évgsaédu‘;%iaam Tel : +91 40 6141 6000 Independent Auditor’s Review Report on the Quarterly Unaudited Consolidated Financial Results of Krishna Institute of Medical Sciences Limited, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Krishna Institute of Medical Sciences Limited L. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Krishna Institute of Medical Sciences Limited (the “Holding Company™) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group™) and an associate for the quarter ended June 30, 2026 (the “Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations™). 2. The Holding Company’s Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company’s Board of Directors . 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. 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 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 Master 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 following entities: S No. | Entity Relationship 1 Krishna Institute of Medical Sciences Limited Holding Company 2 Arunodaya Hospitals Private Limited Subsidiary 3 KIMS Hospital Enterprises Private Limited Subsidiary 4 Iconkrishi Institute of Medical Sciences Private Limited Subsidiary 5 Saveera Institute of Medical Sciences Private Limited Subsidiary 6 KIMS Hospital Kurnool Private Limited Subsidiary 7 KIMS Hospitals Private Limited Subsidiary 8 KIMS Swastha Private Limited Subsidiary 9 KIMS Hospital Bengaluru Private Limited 10 Sarvejana Healthcare Private Limited SPANV Medisearch Lifesciences Private Limited KIMS Manavata Hospitals Private Limited Meda Institute of Podiatry Private Limited Chalasani Hospitals Private Limited Subsidiary Kondapur Healthcare Limited Associate S.R. Batlibol & Assoclates LLP, a Limited Liability Partnership with LLP (dentity No. AAB-4295 Reqd. Office : 22, Camac Street, Block ‘8", 3rd Floor, Kolkata-700 016
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S.R.BATLIBOI & ASSOCIATES LLP Chartered Accountants 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 other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (‘Ind AS’) specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information in respect of: ¢ Three subsidiaries, whose unaudited interim financial results include total revenue of Rs 403 million, total net loss after tax of Rs. 46 million, total comprehensive loss of Rs 46 million, for the quarter ended June 30,2026, as considered in the statement which have been reviewed by their respective independent auditors. ® An associate, whose unaudited interim financial results include Group’s share of net profit of Rs 10 million and Group’s share of total comprehensive profit of Rs 10 million for the quarter ended June 30, 2026, as considered in the Statement whose interim financial results, other financial information have been reviewed by their independent auditor. The independent auditor’s report on interim financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries and associate, is based solely on the report of such auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement in respect of matters stated in para 6 above is not modified with respect to our reliance on the work done and the reports of the other auditors. For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number:101049W/E300004 @M\A&QM per Mitesh K Parikh Partner Membership No.: 225333 UDIN: 26225233 7uN Wk e85 % Place: Hyderabad Date: August 03, 2026
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i | Kri na Institute of Medical Sciences Limited Corporate Identity number : LS5101TG1973PLC040558 Registered office : 1-8-31/1, Ministers road, Website: www kimshospitals.com, Email: C cunderabad, 500003, Telangana, India mshospitals.com, Tel: 040 7122 5000 Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 (Rupees in millions) Quarter ended Year ended 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Unau (Audited) (Unaudited) (Audited) (Refer note 3) T [Income (2) Revenue from operations 11,795 10,746 8716 39,046 (b) Other income 164 97 71 262 Total Income 11,959 10,843 8,787 39,308 2 |Expenses (a) Purchase of medical consumables, drugs and surgical instruments 2,609 2,354 1917 8418 (b) Increase in inventories of medical consumables, drugs and surgical (162) (26) 7)) (329) instruments (c) Employee benefiis expense 2,126 1,799 1510 6817 (d) Other expenses 4,988 4,554 3440 16,120 (e) Finance costs 834 681 326 025 (1) Depreciation and amortisation expenses 1,008 850 534 2,832 Total Expenses 11,403 10,212 7,650 35,883 3 [Profit before share of profit from associate (1-2) 556 631 1137 3,425 4 [Share of profit from associate, net of tax 10 2 - 2 5 [Profit before tax and exceptional items (3+4) 566 657 1,137 3451 6 Exceptional items - (109)) w (112)] 7 |Profit before tax (5+6) 566 548 1137 3339 8 |Taxexpense () Current tax 338 348 324 1362 (b) Deferred tax credit (146) a3 (7) (43) Total tax expense (8) 192 217 287 919 9 |Profit for the period/year (7-8) 374 331 850 2,420 Attributable to: (Owners of the company 415 425 786 2414 Non controlling interests @) ©4) 64 6 10 |Other comprehensive income/(loss) for the period/year liems that will not be reclassified subsequently to statement of profit and loss - Re-measurement gain/(loss) on defined benefit plans 0 4 ©) 2 - Income tax effect 0 1 - Other comprehensive income/(loss), net of tax 0 4 3) 2 Attributable to: Owners of the company 0 3 ) 1 Non controlling interests 0 1 ) 1 11 |Total comprehensive income (Owners of the company 415 428 782 2415 Non controlling interests ) v3) 63 7 Total comprehensive income for the period/year (9+10) 374 335 845 2422 12 [Paid up equity share capital (face value of Rs.2 each) 800 13 |Other Equity 21,674 14 |Earnings per share (of Rs.2 each): (not annualised for the quarter ended) () Basic (Rs.) 104 1.06 1.96 6.03 (b) Diluted (Rs.) 104 1.06 1.96 603
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’Eflcs: Hyderabad Managing Director 03 August 2026 The unaudited consolidated financial resulis of Krishna Insitute of Medical Sciences Limited (the "Holding Company” or the "Company"),its subsidiaries (the Company and it subsidiaries together referred 10 as the "Group") and its associate have been prepared in accordance with the Indian Accounting Standards (Ind AS) preseribed under Section| 133 of the Companies Act, 2013 ("the Act"), as amended, read with relevant rules thereunder, other accounting principles generally accepted in India and in terms of Regulation| 33 of Secunties and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The above results for the quarter ended 30 June 2026 of the Group have been reviewed by the Audit committee and approved by the Board of Directors at their meetings held| on 03 August 2026 and have been subject to a limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified review opinion on) these results, The Consolidated figures for the quarter ended 31 March 2026 are the balancing figures between the audited Consolidated figures in respect of the full financial year ended 31 March 2026 and the published unaudited year to date Consolidated figures p to the nine months ended 31 December 2025, which were subjected to 2 limited review by the] statutory auditors. During the current quarter, the Company issued 19,867,549 equity shares of face value of R 2 each through Qualified Institutions Placement (QIP) at an issue price of Rs, 755 per share (including sceuriics premium of Rs. 753 per share), aggregating Rs. 15,000 million. As at 30 June 2026, funds received pursuant to QIP (net of issue expenses of Rs, 237 million) have been utilised towards the objects stated in the Placement Document and the balance amounts unutilised have been temporarily invested in mutual fund and| kept in monitoring account, The Board of Dircctors, at its mecting held on 13 June 2026, and shareholders, at their meeting held on 09 July 2026, approved raising of funds through issuance of up to 7,702,182 convertible warrants at an issue price of Rs. 779 per warrant, aggregating up to Rs. 6,000 million (*Convertible Warrants"), on a preferential basis to the promoters| and promoter group entities. The wartants shall be payable in cash and are convertible into an equivalent number of fully paid-up equity shares of the Company having face value of Rs. 2 cach, in one or more tranches within a period of 18 months from the date of allotment, subject to obtaining necessary regulatory and statutory approvals. During the quarter, the Group has entered into a Hospital Operations and Management Agreement with an entity engaged in medical services, thereby obtaining control over] hospital operations and providing healthcare services using their assets. The transaction has been accounted for as a business combination under Ind AS 103-Business Combinations ("Ind AS 103") based on provisional purchase price allocation reort, with acquisition-related costs of Rs. 3 million included in other expenses ‘The Group operates in one single reportable business segment - "Medical and Healthcare services" The above Unaudited Consolidated Financial Results of the Group are avalable on the Company's website www kimshospitals.com and also on the website of BSE| (wwiw.bseindia.com) and NSE (www.nseindia com), where the shares of the Company are listed. - For and on behalf of the B Krishna Institute of Medical Sciences Limited Dr. B Bhaskara Rao DIN: 00008985,