Interim report
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Date: November 02, 2026 Ref. No.: KDL/SE/062/2026-27 To, BSE Limited Corporate Relationship Department 25th Floor, Phiroze Jeejeebhoy Towers Dalal Street, Mumbai- 400001 Scrip Code: 543328 To, National Stock Exchange of India Limited Exchange Plaza, Plot No. C-1, Block G, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 NSE Symbol: KRSNAA Subject: Outcome of Board Meeting held on November 02, 2026. In compliance with Regulation 30 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, we would like to inform you that the Board of Directors of the Company at its meeting held today i.e. November 02, 2026, inter‐alia approved and/or took note of the following item: - Unaudited (Standalone and Consolidated) Financial Results for quarter and half year ended September 30, 2026. Accordingly, kindly find enclosed the following: - Limited Review Report and Unaudited (Standalone and Consolidated) Financial Results for the quarter and half year ended September 30, 2026. The Board Meeting commenced at 13:30 Hrs. (IST) and concluded at 14:45 Hrs. (IST) Thanking you, Yours sincerely, For Krsnaa Diagnostics Limited Sujoy Sudipta Bose Company Secretary and Compliance Officer Encl: As above
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P KIRTANE &; PANDIT * Chartered Accountants ad | New Delhi | Che Independent Auditor’s Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 (Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended) Review Report To The Board of Directors Krsnaa Diagnostics Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Krsnaa Diagnostics Limited (the “The Holding Company”) and its Subsidiaries (the Holding Company and its Subsidiaries together referred to as “the Group”) and its share of the net profit/ loss after tax and total comprehensive income/loss of its associate for the quarter and half year ended September 30, 2026 (“the Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2. This statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’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 as amended, read with relevant rules issued thereunder, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. Page1of4 5th Floor, Wing A, Gopal House, SNo. 127/1B/1, Plot Al Kothrud, Pune — 411 038, India © +9120 67295100, 25433104~ © kpca@kirtanepanditcom @ wwwkirfanepandit.com
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Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 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 Master Circulars issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4, The Statement includes the results of the following entities: Sr. No. Name of Entity Relationship 1 Krsnaa Diagnostics Limited Holding 2 KDPL Diagnostics (Amritsar) Private Limited Subsidiary 3 KDPL Diagnostics (Bathinda) Private Limited Subsidiary 4 KDPL Diagnostics (Jalandhar) Private Limited Subsidiary 5 KDPL Diagnostics (Ludhiana) Private Limited Subsidiary 6 KDPL Diagnostics (Patiala) Private Limited Subsidiary 7 KDPL Diagnostics (SAS Nagar) Private Limited Subsidiary 8 Krsnaa Diagnostics (Mohali) Private Limited Subsidiary 9 Krsnaa Retail Private Limited Subsidiary 10 Apulki Healthcare (KDMC) Private Limited Step down Associate E&P4 % 4/04\ L3 S/ FRN \¢&! 952 4 Kirtane & Pandit LLP a\Wia 057/2] Page20fd Chartered Accountants 5 ° %"’”Accfl“& 5}
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Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the Management certified results referred to in paragraph 7 below, 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 Standard (‘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 Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note No. 04 of the consolidated unaudited financial results regarding the additions made by the Income Tax Authorities, on account of Undisclosed income and disallowance of certain deductions claimed by the Holding company, consequent to an assessment order passed and a demand notice issued on the Holding Company for the assessment year (‘AY") 2017-18 to AY 2023-24 under search assessment proceedings conducted under section 132(1) and section 133A of the Income Tax Act, 1961. The Holding Company is in process of filing appeals with the Income Tax Appellate Tribunal (ITAT) against the said Orders and has deposited tax under protest amounting to Rs. 102.77 million. Further as explained in the note, the management believes that considering the on-going assessment proceedings and the appeals filed by the Holding Company, the impact, if any including income tax, interest and other charges, on the previous period financial statements and the current year consolidated unaudited financial results for the quarter and half year ended September 30, 2026, is not expected to be material. Our Conclusion is not modified in respect of this matter. 7. We did not review the interim financial information of eight subsidiaries included in the Statement, whose interim financial information reflects total assets of Rs. 351.31 million as at September 30, 2026 and total revenues of INR 473.47 million and INR 885.15 million, total net loss after tax of INR 7.63 million and INR 0.07 million and total comprehensive income of INR (6.60) million and INR 1.10 million for the quarter ended September 30, 2026 and for half year ended September 30, Kirtane & Pandit LLP Page3of4d Chartered Accountants
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Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 2026 respectively, and cash inflows (net) of INR 51.88 million, for the half year ended September 30, 2026, as considered in the Statement. The Statement also includes the Group’s share of net profit after tax of INR 0.04 million and INR 0.09 million and total comprehensive income of INR 0.04 million and INR 0.09 million for the quarter ended September 30, 2026 and half year ended September 30, 2026 respectively, as considered in the Statement, in respect of one associate, 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 Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiary and associate, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of this matter. 8. We have not audited or reviewed the comparative financial information appearing in the statement for the corresponding quarter and six months ended 30%" September 2025, Financial Statements for the year ended 31t March 2026 and for the quarter ended 30" June 2026. The comparative financial information appearing in the statement of the corresponding quarter and six months ended 30t September 2025, Financial Statements for the year ended 31* March 2026 and quarter ended 30" June 2026 are reviewed/audited by the previous auditor whose reports dated 7" November 2025, 25" May 2026 and 13'" August 2026 respectively, expressed an unmodified opinion/review conclusion on those standalone financial statements/ results. Our Conclusion is not modified in respect of this matter. For Kirtane & Pandit LLP Chartered Accountants Fir gistration No.105215W/W100057 rag Pansare Partner Membership No: 117309 Date: November 02, 2026 UDIN: 2.6 1| F209 LS Do R €229 Pune Kirtane & Pandit LLP Pagedofd Chartered Accountants
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[Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 'statement of Unaudited Consolldated Financlal Results for the quarter and half year ended September 30, 2026 (INR Million, except earnings per share) Quarter ended Half year ended Vearended sr. Particulars September 30, June 30, September 30, | September 30, September 30, March 31, No. 2026 2026 2025 2026 2025 2026 {Unaudited) | (Unoudited) | (Unaudited) | (Unaudited) | (Unaudited) | _(Audited) 1{Iincome Revenue from operations 2,709.69 2355.32 2,059.91 5,065.01 3,989.69 2721.78 Other income. 61.55) 72.49| 41.73] 133,95 81.23) 433.90) Total Income 277124 3421.72 2,101.64 5,198.96 070,92 516164 2| Expenses Cost of material consumed 558.05) 501.86 481.46| 1,059.91 955.72) 1,790.45) Employee benefits expense 370.39) 360.59 354.01 730.98) 709.64) 1,404.83 Finance costs 154.52 14834 81.92) 302.86) 144,92 343,64 Depreciation and amortization expense 29059) 27955, 23587, s70.14 452.19) 20461 Fees to hospitals and others 507.06) 405,85 169.98 912.91 323.63| 617.08 Other expenses 562.99] 507.22 462,90 1,070.21 895.18| 1,796.67| | Total Expenses 2,443.60)| 2,203.41 1,786.14| 4,647.01 3,481.28| 6,857.28 3[Prsfihefote share of profit In dgyicite 2764 2431 315.50 55195 589.64 1,304.36/ and tax 1) - (2) [Share of proft/{loss] In assodiate 008 005, 010 0.0, 013 069 5|Profit before tax (3) +(4) 327.68, 224.36) 315.60 552,04 589.82) 1,303.67] 6|Tax expenses. Income Tax charge 5061 s7.84 6565 118.45) 12396 24529 Income Tax charge relating to earlier yea P - - . - (1.26) Deferred tax charge 21.20 1.01] 10.50 22.21] 21.21) 45.33] | Total tax expenses 81.81 58.85| 76.15) 140.66 145.17| 289.36 7 [profit for the periodyear (5] (6] 2587 T65.51, 73945 1138 aai 55 101431 8|other comprehensive Income items that will not be reclassified subsequently to profit and loss Re-measurement gains / (losses) on {0.06)} 1.20 1.26| 1.14} 3.14 2.96 income tax ofect 001 030) (0.26) (029) _on) (©92) Total other comprehensive income}(loss) for the period/year (0.05)| 0.90] 1.00} 0.85) 241 2.04) 98 somprahienive Wcarme fiF the 2582 166.41] 24045, 41223 47,06 1,016.35 period/year (7) + (8) . Profit for the period/year Attributable to: Equity Holders of the Holding Company 245.87| 165.51 239.45) 411.38, 444.65) 1,014.31] Non Controllng Interests : - E 5 - - 245.87 165.51] 239.45) 411.38] 444.65) 1,014.31] Total other comprehensive income lloss)for the period/year attributable to: Equity Holders of the Holding Company (005) 030) 100) 0385 241 204 | Non Controlling Interests = - = - = . 10.05) 090, 100 085 a1, 204 Total comprehensive Income for the period /year attributable Equity Holders of the Holding Company 245.82] 166.41] 240.45) 412.23 447.06 1,016.35 Non Controlling Interests - - = - - s 2582 T66.41, 24045 [3veE) w706 01635 10]72ic-up eauly share capltal (Face Value 162.19 162,19 162.19) 162.19) 162.19) 16219 of INR 5/- each) Other equity 9,641.69 Earnings per equity share (Not annualised for period): Basic (INR) 764 510 738 12.74 173 3130 Diluted (INR) 754 5.0 725 1257 13.50 3088 _ Forand on behal d of Directors /ghuh[/ . Krsnaa Diagnogiics Linfited \\ / m ) ndra Mutha Place: Pune paimen & Whole-time Director Date: November 02, 2026 01066737
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 Statement of Unaudited Consolidated Assets & Liabilities as at September 30, 2026 (INR Million) ~Asat Asat Particulars September 30,2026 | March 31, 2026 (Unaudited) (Audited) 1. ASSETS Non-current assets. Property, plant and equipment 8,488.28) 6,516.27| Capital work-in-progress 52.02) 2,080.72) Other intangible assets 215.09 48.01) Financial assets a. Investments 574.28 574.28] b, Loans - - <. Other financial assets 1,157.48 358.74) Deferred tax asset (net) 60.58) 5044 Other non-current assets 2,436.03 1,224.90) Total non-current assets 12,983.76 10,853.76| current assets Inventories 333.04 266.57) Financial assets a. Trade recelvables 4,745.56) 2,955.06 b. Cash and cash equivalents 774.01 302.22 ¢ Bank balances other than cash and cash equivalent 1,142.17) 3,304.95 d. Other financial assets 22387 313.20) Other current assets 433.43) 241.40 Total current assets 7,652.08) 7,383.40) Total Assets 20,635.84) 18,237.16| 11 EQUITY AND LIABILITIES Equity Equity share capital 162.19| 162.19) Other equity 9,994.83] 9,641.69 Money received against share warrants 229.37] - Total equity 10,386.39) 9,803.88| Liabilitles Non-current liabilities Financial liabilities a. Borrowings 4,027.95) 4,371.44) b. Lease liabilties 24577 311.49| <. Other financial liabilities 789,88/ 666.10 Provisions 3039) 32,01 Deferred tax liabilitles [Net] 333.04 300.23] Total non-current liabilities 5,427.03| 5,681.27 Current liabillties Financial liabilities 2. Borrowings 1,565.46) 53361 b. Lease liabilities 12514 126.63) <. Trade payables 1) Total outstanding dues of micro enterprises and small enterprises 11.44 851 1i) Total outstanding dues of creditors other than micro enterorise and small enterorise 2,305.97) 623.51) d. Other financial liabilities 506.39) 1,25123| Other current liabilities 64.43 90.96 Provisions 10141 86.07) Current tax liabilities [Net] 14218 3149 [Total Current liabilities 4,822.42, 2,752.01) Total Liabilities 10,249.45| 8,433.28) Total Equity and Liabilities 20,635.84) 18,237.1 Place: Pune Date: November 02, 2026 For and on behalf of Board of Directors Krsnaa f{in)jua Limit L Rajendra Mutha Chairman & Whole-time Director DIN: 01066737 T
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 Statement of Unaudited Consolidated Cashflows for the half year ended September 30, 2026 (INR Million) Half Year Ended Year Ended Particulars September 30,2026 | September 30,2025 | March 31,2026 Unaudited Unaudited Audited A Cash flow from operating actlvities Profit before Tax 55204 589.82 1,303.67) |Adjustments for: Depreciation and amortization expenses 570.14) 452.19) 904.61 Share in (profit)/loss of associate (009) (0.18) 0.69) Share Based Payment Expense 670 11.94) 22.47] Finance cost 302,86 144,92 343,64 Interest income on dep: (113.89) (67.27) (152.19) Fair value galn on financial assets measured at FVTPL - - (258.75) Loss / (Gain) on sale/disposal of Property, Plant & Equipment (6.40) (0.83) 072 Provision for credit Impaired 26.70) 5.60 10.10f Amortization of deferred revenue (0.56)) - - Amortization of prepald rent 1356 7.59 15.75 Interest income on other financial assets (12.87) (8.12) (17.10) Operating profit before working capital changes 1,338.20) 1,135.67) 2,173.61 Movement In working capital: Adjustments for (increase)/ decrease in assets: Trade receivables (1,815.69) (807.91) (183.77) Inventories (66.47)] (20.12) 28.19) Other non current financial assets (0.56) (50.37) 26.56, Other current financlal assets (19.63) 55.96] 80.89) Other non current assets (17.06) (47.34) (39.45) Other current assets (155) (29.48) (37.03) Adjustments for increase/ (decrease) in labilities: Other non current financial liabilties - (0.07) - Other current financial liabillies (28.81) 55.84) 27.12) Other non current liabilities - 0.07) e Gther currentliabilities (27.60) 242 32.85] Trade payables 1,494.92 288.16 (438.35) Provisions 14.29 18.01} 36.66) Cash generated from operations 870.04] 600.74 1,707.24 Income tax pad (Net of refunds) (82.08) (82.00) 1276.26) Net cash flows generated from operating activitles (A) 787.96) 518.74| 1,430.98 B._Cash flow from Investing activities purchase of property, plant and equipment and other intangible assets (2,502.63) (1,035.71) (2,192.59)| Proceed from sale of property, plant and equipment 46.10) 21.20| 36.91) Proceeds from liquidation of bank deposits [net of investments] 1,391.80 (81.98) (1,888.98)! Investment in equity instruments of associate = (0.03) - Interest e 203.04 52,01 84.79) Net cash flow used In Investing activities (B) (861.69) (1,044.51) (3,959.87) C.Cash flow from Financing activities Proceeds from exercise of ESOP - 37.55) 37.55| Proceeds from money received against share warrants 22037 - - Proceeds from issue of Debentures [net of issue expenses] - - 217359 Proceeds from Short Term borrowings [net of repayment] 713.13 335.21] (1,275.80) Proceeds from)/(Repayment of) Long Term borrowings {Net] (24.76) 394.13) 35184 Payment of Lease Liabilities (81.37) (45.50) (139.54) payment of dividend to equity shareholders - (7.20) (89.21) Interest paid (290.85) (121.28) (265.78) Net cash flow generated from financing activities (C) 545.52] 592.91] 2,792.65] Net Increase in cash and cash equivalents (A+B+C) 47179 67.14) 263.76 Cash and cash equivalents at the beglnning of the perla/year 302.22 38.46] 38.45) Cash and cash equivalents at the end of the perlod/year 774.01 105.60 302.22| Cash and cash equlvalents comprise: Balances with banks On current accounts 32071 92.92] 66.97) Debit balance in Cash Credit and Bank Overdraft account - - 2213 I Fixed Deposits with original maturity less than 3 montks 430,00 - - Cash on hand 23.30) 1268 1322 Total cash and cash equivalents at end of the period/year 774.01] 105.60) 302.22 Place; Pune Date: November 02, 2026 For and on behalf of Board ##Qirectors Krsnaa Diagnostics Lim) '#\4 Chairman & Whole-time Director Rajendra Mutha DIN: 01066737
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 Notes to Unaudited Consolidated Financial Results: 1.These unaudited consolidated financial results {‘consolidated financial results’) of Krsnaa Diagnostics Limited (‘the Holding Company’) have been reviewed by the Audit Committee and approved by the Board of Directors on November 02, 2026. 2.The above consolidated financial results has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) 2015, as amended. 3. The Group's operations predominantly relate to providing diagnostic services in radiology and pathology services. The Chief Operating Decision Maker (CODM) reviews the operations of the Group as one operating segment. Accordingly, the Group has single reportable segment and it derives entire revenue from the external customers in India and have entire assets located in India. The group has two major external customers which account for 10 per| cent or more of groups revenues. 4. Pursuant to search and seizure proceedings conducted under the provisions of section 132(1) and section 133A of the Income Tax Act, 1961 {"the search operations"), the Holding Company received assessment order dated March 31, 2024 for Assessment Year ("AY") AY 22-23. Further, Orders for AY 23-24, AY 21- 22, AY 20-21 and AY 17-18 were received during the year ended March 31, 2025 and assessment orders for AY 2018-19 and AY 2019-20 were recelved on March 19, 2026 under the Income Tax Act, 1961 (“the Orders”). In the aforesaid Orders, the Income Tax authorities have made additions on account of undisclosed income and disallowance of certain deductions claimed by the Holding Company in the respective income tax returns filed for the relevant AY. Consequentially, it has resulted in a demand order of INR 626.90 million. The Holding Company has filed appeals against the aforesaid assessment Orders before the Joint Commissioner (Appeals)/Commissioner of Income: Tax (Appeals). Against the order for AY 2022-23,the Holding Company has deposited the tax under protest amounting to INR 39.27 million. Further, for the remaining AY's the Holding Company has requested to the Assistant Commissioner of Income Tax to adjust the income tax refunds for AY 2024-25 to the extent of INR 63.50 million against the amounts to be deposited under protest. Orders have been passed against these appeal applications. The holding company is in the process of filing appeal against these order with Income Tax Appellate Tribunal (ITAT). The Holding Company has provided the requisite disclosure to the stock exchange with respect to the search operations and receipt of the Orders in accordance With Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended). The management of the Holding Company, based on available information and underlying evidence and opinion obtained from its tax consultants and experts, it of view that the aforesaid demand orders are not tenable and will not have any.material impact on the Group's financial position as of September 30, 2026, and on its performance for the half year cnded on that date. 5. Previous quarter/period figures have been regrouped/ rearranged wherever considered necessary. For and on behalf of Board of Directors Krsffaa Biagnostics Limited Rajendra Mutha Chairman & Whole-time Director DIN: 01066737 Place: Pune Date: November 02, 2026
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P KIRTANE & PANDIT Chartered Accountants Pune | Mumbai | N ad | New Dethi | Chennai Independent Auditor’s Review Report on Unaudited Standalone Financial Results of Krsnaa Diagnostics Limited for Quarter and Half Year ended September 30, 2026 (Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended) Review Report To The Board of Directors Krsnaa Diagnostics Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Krsnaa Diagnostics Limited (the “Company”) for the quarter and half year ended September 30, 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). 2 This statement, which is the responsibility of the Company’s Management and has been approved by the 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 (“the Act”) as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express 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. 5th Floor, Wing A, Gopal House, SNo. 127/1B/1, Plot Al Kothrud, Pune — 411 038, India @ +9120 67295100, 25433104 © kpca@kirtanepanditcorn © wwwkirtanepandit.com
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Independent Auditor's Review Report on Unaudited Standalone Financial Results of Krsnaa Diagnostics Limited for the Quarter and Half Year ended September 30, 2026 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. 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 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 Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note No. 04 of the Standalone unaudited financial results regarding the additions made by the Income Tax Authorities, on account of Undisclosed income and disallowance of certain deductions claimed by the Company, consequent to an assessment order passed and a demand notice issued on the Company for the assessment year ('AY") 2017-18 to AY 2023-24 under search assessment proceedings conducted under section 132(1) and section 133A of the Income Tax Act, 1961. The Company is in process of filing appeals with the Income Tax Appellate Tribunal (ITAT) against the said Orders and has deposited tax under protest amounting to Rs. 102.77 million. Further as explained in the note, the management believes that considering the on-going assessment proceedings and the appeals filed by the Company, the impact, if any including income tax, interest and other charges, on the previous period financial statements and the current year Standalone unaudited financial results for the quarter and half year ended September 30, 2026, is not expected to be material. Our Conclusion is not modified in respect of this matter. * S\ W100057 /¢, 3 5 ey Acc““é Kirtane & Pandit LLP Page20f3 Chartered Accountants
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Independent Auditor's Review Report on Unaudited Standalone Financial Results of Krsnaa Diagnostics Limited for the Quarter and Half Year ended September 30, 2026 6. We have not audited or reviewed the comparative financial information appearing in the statement for the corresponding quarter and six months ended 30" September 2025, Financial Statements for the year ended 31% March 2026 and for the quarter ended 30™" June 2026. The comparative financial information appearing in the statement of the corresponding quarter and six months ended 30 September 2025, Financial Statements for the year ended 31°t March 2026 and quarter ended 30 June 2026 are reviewed/audited by the previous auditor whose reports dated 7" November 2025, 25" May 2026 and 13" August 2026 respectively, expressed an unmodified opinion/review conclusion on those standalone financial statements/ results. Our Conclusion is not modified in respect of this matter. For KIRTANE & PANDIT LLP Chartered Accountants Firm Registration No.105215W/W100057 Partner Membership No: 117309 Date: November 02, 2026 uDIN: 2.61) 7309 ERHPM 0O RoFH Pune Kirtane & Pandit LLP page3of3 Chartered Accountants
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Krsnaa Dlagnostics Limited CIN:L74300PN2010PLC138068 statement of Unaudited Standalone Financial Results for the quarter & half year ended September 30, 2026 (INR Million, except earnings per share} Quarter ended Half year ended Year ended sr. I8 e September 30, June 30, September 30, | September30, | September30, | March31, No. 2026 2026 2025 2026 2025 2026 (Unaudited) | (Unaudited) | (Unaudited (Unaudited) | _(Unaudited) (Audited) 1fincome Revenue from operations 2,398.83 2,106.61 1,828.8 4,505.44 3,584.97 6,909.47 Other income 6154 72.09 42.13 133,63/ 8211 434.12] [Total Income 2,60.37) 2,178.70 1,870.95 4,639.07 3,667.08] 7,343.59 2|Expenses Cost of material consumed 530,98 484.48 467.69 1,015.46 936.65| 1,738.65 Employee benefits expense 292.15 284.51 274.70) 576.66 558.79 1,095.49 Finance costs 153.23] 147.21 8123 30044 143.69 339.41 Depreciation and amortization expense 288.03) 277.04) 23465 565.07] 449.78] 897.58 Fees to hospitals and others 419.98 33934 123.99) 759.32 251.09) 450.59 Other expenses 437.53 430.96 382.39 868.49 757.41 1,498.66 Total Expenses 2,121.90 1,963.54 1,564.65 4,085.04 3,097.41] 6,020.38] 3[Profit before tax (1) - (2) 338.47) 215.16] 306.30 553.63] 569.67 132321 4[Tax expenses Income Tax charge 56.03 5351 62.26 10954 119.13 234.22) Income Tax charge relating to earlier period - - - - - (1.26) Deferred tax charge/(credit) 29.29 3.45) 1165 3273 22.53 63.50) [Total tax expenses 85.32 56.96 73.91] 142.27 141.66 296.46, 5[Profit for the period/year (3) - (4) 253.15 158.20 232.39 41136 428,01 1,026.75 6|Other comprehensive income items that will not be reclassified subsequently to profit and loss: Re-measurement gains/(loss) on defined benefit plans (0.16) (0.15), 1.30 (0.31) 260 (0.60) Income tax effect 004 004 (0.32)] 0.08| (0.65) 0.15) Total other comprehensive income/ o) for the 012 (0a1) o] 023 ocd (0.5) period/year 7| I::; comprehensive income for the period/year, net of tax P P ] e e s 8|Paid-up equity share capital (Face Value of INR. 5/- each) 162.19 162.19 16219| 162.19) 162.19 162.19) |Other equity. 9,756.92| Earnings per equity share (Not annualized for period): Basic (INR) 7.86] 4.88) 712 12.74 1322 3169 Diluted (INR) 7.76) 481 7.00 1257 13.00 31.26 / Q ): R Rajendra Mutha Place: Pune s Date: November 02, 2026 DIN: 01066737 For and opbekalf of Board of Directors < Krsnaa Biagnosyics Limited 7 Chairman & Whole-time Director
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 Statement of Unaudited Standalone Assets & Liabilities as at September 30, 2026 (INR Million) Asat Asat Particulars September 30,2026 | March 31,2026 {Unaudited) {Audited) 1. ASSETS Non-current assets Property, plant and equipment 8,457.72 6,483.17) Capital work-In-progress 52.02] 2,080.72| Other intangible assets 195.16 26.49) Financial assets 2. Investments 574.96 574.96 b. Loans - - <. Other financial assets 1,157.10 357.86) Other non-current assets 2,431.61 1,219.69] Total non-current assets 12,868.57) 10,742.89 Current assets Inventories 316.25 256.62 Financial assets a. Trade receivables 4,858.13] 3,082.71] b Cash and cash equivalents 669.27 250.47] c. Bank balances other than cash and cash equivalent 1,142.07 3,304.95 d. Other financial assets 22267 31268 Other current assets 417.52 234.15) Total current assets 7,625.91 7,441.58 Total Assets 20,494.48 18,184.47 1l EQUITY AND LIABILITIES Equity Equity share capital 162.19 162.19) Other equity 10,109.08| 9,756.92] Money received against share warrants 229.37 - Total equity 10,500.64 9,919.11 Liabilities Non-current liabilities Financial liabilities a. Borrowings 4,027.95| 4,371.44] b. Lease liabilities 22165 284.26 c. Other financial liabilities 789.88| 648.69) Provisions 22.60 2260 Deferred tax lfabilities [Net] 333.04) 300.23 Total non-current liabilities 5,395.12] 5,627.22 Current liabilities Financial liabilities a. Borrowings 1,565.46} 533,61 b, Lease liabilities 120.58] 122.06 c. Trade payables i) Total outstanding dues of micro enterprises and small enterprises 827 5.65) ii) Total outstanding dues of creditors other than micro enterorise and small enterorise 2,155.45 561.80 d. Other financial liabilities 472.95 1,226.17 Other current liabilities 4864, 78.92 Provisions 87.71] 78.51] Current tax liabilities [Net] 139.65 31.42 Total Current liabllities 4,598.72 2,638.14) Total Liabilities 9,993.84 8,265.36) Total Equity and Liabilities 20,494.48 18,184.47 Place: Pune Date: November 02, 2026 For and on behalf of Board of Directors Km\r/D%'nostks Limi Rajendra Mutha Chairman & Whole-time Director DIN: 01066737
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 tatement of Unaudited Standalone Cashflows for the half year ended September 30, 2026 (INR Million) Half Year Ended YearEnded Particulars September 30,2026 | September30,2025 | March 31,2026 Unaudited Unaudited Audited 'A. Cash flow from operating actlvitles Profit before Tax 553.63 569.67) 1323.21) Adjustments for: Depreciation and amortization expenses 565.07) 449.78] 897.58] Share Based Payment Expense 6.70 1.94 2247 finance cost 300.44 14369 339.41 Interest income on deposits (113.71) (67.27) (153.35) Fair value gain on financial assets measured at FVTPL - - (258.75) Loss / (Gain) on sale/disposal of Property, Plant & Equipment (6.40) (0.83) 0.72] Provision for credit Impaired 26.70) 5.60 1010 Amortization of deferred revenue (0.56) - - Amortization of prepald rent 13.56 7.57) 15.75) Interest income on other financial assets (13.65) (8.11) _(16.41) Operating profit before working capital changes 1,331.78] 1,112.04] 2,180.73 Movement In working capltal: | djustments for (increase)/ decrease in assets: Trade receivables (1,802.22) (809.12) (260.28) Inventories (59.63) 10.72) 38.4 Other non current financial assets (1.03) (50.36) 26.58 Other current financial assets (18.98)/ 55.83) 80.94 Other non current assets (16.76) (47.31) (39.35) Other current assets (0.92) (28.13)] (35.54) Adjustments for Increase/ (decrease) In liabllities: Other non current financial liabilities . (0.07) = Other current finar (36.58)] 7.2 2017 Other non current - 0,07 - Other current I (29.65) 177 3171 Trade payables 1,413.82 288.11) (467.48) Provisions 9.05 13.12] 27.97, Cash generated from operations 788.83) 572.45 1,603.59) income tax paid (Net of refunds) (76.91) (8137 (262.49) Net cash flows generated from operating activities (A} 711.97 491.08] 1,341.10) B Cash flow from Investing activities Purchase of property, plant and equipment and other intangible assets (2,485.29) {1,029.66) (2,172.95) Proceed from sale of property, plant and equipment 46.10) 21.20) 36.91 proceeds from liquidation of bank deposits [net of investments] 139190 (81.62)] (1,888.63) Loan received back/(granted) to subsidiaries [net of repayments by subsidiaries] - 21.09) 32.74 interest received 203.04 5201 8597 Net cash flow used In investing activities (B) (844.25) (1,016.98)| (3,907.96) . Cash flow from Financing activities Proceeds from exercise of ESOP - 37.55) 3755 Proceeds from money received against share warrants 229.37) - - proceeds from issue of Debentures [net of issue expenses] - - 4,17359) Proceeds from Short Term borrowings [net of repayment] 713.13) 335.21 (1,275.80) Proceeds from/(Repayment of) Long Term borrowings [Net] (24.76) 394.13) 35184 Payment of Lease Liabilities (77.14) (50.21) {152.25) payment of dividend to equity shareholders - (7.20) (89.21) Interest paid (289.52) (120,05) (261.55) Net cash flow generated from financing activities (€] 551.08 589.43 2,784.17) Netincrease In cash and cash equivalents (A+B+C) 418.80| 63.53 217.31 [Cash and cash equivalents at the beginning of the period/year 25047 33.16 33.16 Cash and cash equivalents at the end of the period/year 669.27 96.69 25047 cash and cash equivalents comprise: Balances with banks On current accounts 232.84 9084 22.70) Debit balance in Cash Credit and Bank Overdraft account - - 222.13) In Fixed Deposits with original maturity less than 3 months 43000 - - Cash on hand 6.43 5.85 5.64) Total cash and cash equivalents at end of the period/year, =S 669.27 96.69 25047 ALY Place: Pune Date: November 02, 2026 O\ s Rajendfa Mutha nd on bhehalf of Board of Directors m..n,el).ffipm Umited Chairman & Whole-time Director DIN: 01066737
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Krsnaa Diagnostics Limited CIN:L74900PN2010PLC138068 Notes to Unaudited Standalone Financial Results: 1.These unaudited standalone financial results (‘financial resuits’) of Krsnaa Diagnostics Limited (‘the Company') have been reviewed by the Audit Committee on November 02, 2026 and approved by the Board of Directors at its meeting held on November 02, 2026. 2. The above statement has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) 2015, as amended. 3. In accordance with Ind AS 108 'Operating Segments', segment information has been given in the unaudited consolidated financial results of the Company. 4. Pursuant to search and seizure proceedings conducted under the provisions of section 132(1) and section 133A of the Income Tax Act, 1961 ("the search operations"), the Company received assessment order dated March 31, 2024 for Assessment Year ("AY") AY 22-23. Further, Orders for AY 23-24, AY 21- 22, AY 20-21 and AY 17-18 were received during the year ended March 31, 2025 and assessment orders for AY 2018-19 and AY 2019-20 were received on March 19, 2026 under the Income Tax Act, 1961 ("the Orders”). In the aforesaid Orders, the Income Tax authorities have made additions on account of undisclosed income and disallowance of certain deductions claimed by the Company in the respective income tax returns filed for the relevant AY. Consequentially, it has resulted ina demand order of INR 626.90 million. The} Company has flled appeals against the aforesaid assessment Orders before the Joint Commissioner (Appeals)/Commissioner of Income- Tax (Appeals). Against the order for AY 2022-23,the Company has deposited the tax under protest amounting to INR 39.27 million. Further, for the remaining AY's the Company has requested to the Assistant Commissioner of Income Tax to adjust the income tax refunds for AY 2024-25 to the extent of INR 63.50 million against the amounts to be deposited under protest. Orders have been passed against these appeal applications. The company is in the process of filing appeal against these orders with Income Tax Appellate Tribunal (ITAT). The Company has provided the requisite disclosure to the stock exchange with respect to the search operations and receipt of the Orders in accordance with Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended). The management of the Company, based on available information and underlying evidence and opinion obtained from its tax consultants and experts, it of view that the aforesaid demand orders are not tenable and will not have any material impact on the Company's financial position as of September 30, 2026, and on its performance for the half year ended on that date. 5. Previous quarter/period figures have been regrouped/rearranged wherever considered necessary. For and on behalf of Board of Directors Krsryflfl)‘fgnostlcs Lipited Rajendra Mutha Chairman & Whole-time Director DIN: 01066737 Place: Pune Date: November 02, 2026