Interim report
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August 11 , 2026 Το BSE Limited P.J. Towers , Dalal Street , Mumbai - 400 001 Scrip Code : 544647 Through : BSE Listing Centre nephroplus To Ref : NEPHROPLUS / SE / 69 National Stock Exchange of India Limited 5th Floor , Exchange Plaza , Bandra ( E ) , Mumbai - 400 051 Scrip Symbol : NEPHROPLUS Through : NEAPS Sub : Outcome of the Board Meeting held on August 11 , 2026 Ref : Regulation 30 , 33 and other applicable provisions of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( " SEBI Listing Regulations " ) . Dear Sir / Ma'am , Pursuant to provisions of Regulation 30 , 33 and other applicable Regulations , if any , of SEBI Listing Regulations , we hereby inform that the Board of Directors of the Company at its meeting held today , i.e. , Tuesday , August 11 , 2026 , inter - alia , considered and approved : a . Un - audited Standalone and Consolidated financial results of the Company for the quarter ended June 30 , 2026. The said financial results , along with the Limited Review Report issued by M / s . B S R and Co , Chartered Accountants ( FRN - 128510W ) , Statutory Auditors of the Company are enclosed herewith . b . Reconstitution of the Audit Committee of the Board of Directors of the Company with effect from August 17 , 2026. The revised composition of the Audit Committee is as follows : a . Mr. Hemant Sultania , Chairman & Independent Director b . Ms. Annette Kumlien , Independent Director c . Mr. Gaurav Sharma , Nominee Director c . Reconstitution of the Stakeholders Relationship Committee of the Board of Directors of Nephrocare Health Services Limited ( Global Corporate Headquarters ) ( Formerly Nephrocare Health Services Private Limited ) 5th Floor , D Block , iLabs Centre , Plot : 18 , Software Units Layout , Survey No : 64 , Madhapur , Hyderabad - 500 081 , Telangana , India . +91 40 4240 8039 contactus@nephroplus.com www.nephroplus.com CIN : L85100TG2009PLC066359 | GSTIN : 36AADCN1504A1Z8 | ISD GST : 36AADCN1504A2Z7
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d. The proposed transfer of the 51% shareholdi ng held by Nephrocare Health Services International Pte. Ltd., Singapore (“ NHSI”), an overseas wholly owned subsidiary of the Company, in Nephrocare Health Services Saudi Arabia Company (“ NHSSAC”), to NephroPlus Kidney Services Company (“ NPKSC”), an overseas step-down wholly owned subsidiary of the Company and a wholly owned subsidiary of NHSI, as part of an internal restructuring of the Group’s overseas holdin g structure. Since NPKSC is a wholly owned subsidiary of NHSI, which in turn is a wh olly owned subsidiary of the Company, the proposed transfer will not result in any chan ge in the ultimate beneficial ownership or control of NHSSAC. The relevant details in respect of the afores aid internal restructuring, to the extent applicable, as required under the SEBI Listing Regulations read with SEBI Master Circular Ref. No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026, are enclosed as Annexure I. The meeting of Board of Directors commenced at 03:45 p.m. IST and concluded at about 05:10 p.m. IST. A copy of this disclosure is also made available on the website of the Company www.nephroplus.com Yours faithfully, For Nephrocare Health Services Limited (Formerly Nephrocare Health Services Private Limited) Kishore Kathri Company Secretary and Head Legal Membership No.: F9895
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Annexure I Sr. No. Particulars Details of the Transaction 1. Name of the target entity, details in brief such as size, turnover etc. Nephrocare Health Services Saudi Arabia Company (“NHSSAC”), a company incorporated in the Kingdom of Saudi Arabia and engaged in the business of providing dialysis services. Turnover: NIL for the financ ial year ended March 31, 2026. 2. Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being a c q u i r e d ? I f y e s , n a t u r e o f i n t e r e s t and details thereof and whether the same is done at “arm’s length”; The proposed transaction is an intra-group transaction between related parties. NH SI, the transferor, is an overseas wholly-owned subsidiary of the Company. NPKSC, the transferee, is an overseas wholly-owned of NHSI and consequently an overseas step-down wholly- owned subsidiary of the Company. The Promoter/Promoter Group of the Company does not have any interest in the proposed transaction, except to the extent of their shareholding in the Company. The transaction is being undertaken as part of an internal restructuring of the Group’s overseas holding structure and the consideration shall be determined in accordance with applicable valuation and regulatory requirements. 3. Industry to which the entity being acquired belongs; Healthcare services - dialysis services. 4. Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entity); The proposed transaction is being undertaken as part of an internal restructuring of the Group’s overseas holding structure, with a view to streamlining and optimising the ownership structure of the Group’s operations in the Kingdom of Saudi Arabia and strengthening governance, operational oversight and strategic alignment. The business of NHSSAC is in line with the principal business activities of the Company and the Group. As NPKSC is an overseas wholly-owned subsidiary of NHSI, which in turn is an overseas wholly- owned subsidiary of the Company, the proposed transaction will not result in any change in the ultimate beneficial ownership or control of NHSSAC. 5. Brief details of any governmental or regulatory approvals required for the acquisition; The proposed transaction is subject to receipt of the requisite governmental and/or regulatory approvals and compliance with the applicable laws and regulations in the relevant jurisdictions, including Singapore and the Kingdom of Saudi Arabia, as may be applicable.
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6. Indicative time period for completion of the acquisition The proposed transaction is expected to be completed upon receipt of the requisite approvals and completion of the applicable legal, regulatory and other formalities. 7. Consideration - whether cash consideration or share swap or any other form and details of the same Cash Consideration. 8. Cost of acquisition and/or the price at which the shares are acquired The total consideration for the proposed transfer of the 51% shareholding in NHSSAC shall be Saudi Riyal 2.24 million. 9. Percentage of shareholding / control acquired and / or number of shares acquired NHSI proposes to transfer its entire 51% shareholding in NHSSAC to NPKSC. Upon completion of the proposed transaction, NPKSC will hold 51% of the shareholding in NHSSAC. The transaction will not result in any change in the ultimate beneficial ownership or control of NHSSAC at the Company/Group level. 10. Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief); NHSSAC is incorporated in the Kingdom of Saudi Arabia and is engaged in the business of providing dialysis services. Date of incorporation: January 04, 2023. Turnover: • FY26 - Nil • FY25 - Nil • FY24 - Nil Country of presence: Kingdom of Saudi Arabia. NHSI presently holds 51% of the shareholding in NHSSAC, with the remaining 49% held by the local joint venture partner. Pursuant to the proposed internal restructuring, NHSI’s entire 51% shareholding is proposed to be transferred to NPKSC.
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B S R and Co Chartered Accountants Salarpuria Knowledge City, Orwell B Wing, 6th Floor, Unit-3, Sy No. 83/1 Plot No. 02, Raidurg Hyderabad – 500 081, India Telephone + 91 407 182 2000 Fax + 91 407 182 2399 Principal Office: 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2 Limited Review Report on unaudited standalone financial results of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) (hereinafter referred to as “the Company”) for the quarter ended 30 June 2026 (“the Statement”). Attention is drawn to the fact that the figures for the corresponding quarter ended 30 June 2025, as reported in the Statement have been approved by the Company’s Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 5. 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it
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BSRa n dC o Limited Review Report (Continued) Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) Page 2 of 2 contains any material misstatement. For B S R and Co Chartered Accountants Firm’s Registration No.:128510W Amit Kumar Bajaj Partner Hyderabad Membership No.: 218685 11 August 2026 UDIN:26218685GLQAJD1208 AMIT KUMAR BAJAJ Digitally signed by AMIT KUMAR BAJAJ Date: 2026.08.11 17:32:22 +05'30'
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(₹ in Millions, except per share data) Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Audited (Refer Note 3) Unaudited (Refer Note 4) Audited Income Revenue from operations 1,703.78 1,643.33 1,488.26 6,297.43 Other income 61.24 61.35 29.72 154.34 Total income 1,765.02 1,704.68 1,517.98 6,451.77 Expenses Cost of materials consumed 421.76 410.12 402.07 1,607.32 Employee benefits expense 308.02 321.55 292.62 1,210.86 Finance costs 4.85 12.72 34.78 497.61 Depreciation, amortisation and impairment expense 130.88 159.48 123.46 576.09 Healthcare professional fees 221.72 208.77 180.82 826.53 Hospital fees 179.00 179.06 163.97 685.33 Other expenses 331.86 303.05 251.28 1,085.72 Total expenses 1,598.09 1,594.75 1,449.00 6,489.46 Profit / (loss) before tax 166.93 109.93 68.98 (37.69) Tax expense Current tax 60.71 39.06 26.67 141.20 Deferred tax benefit (19.41) (38.01) (7.83) (98.29) Total tax expense 41.30 1.05 18.84 42.91 Profit / (loss) for the period/year 125.63 108.88 50.14 (80.60) Other comprehensive income Items that will not be reclassified to profit or loss - Remeasurement gains on defined benefit plans 0.17 1.09 0.66 0.68 - Income tax relating to items above (0.04) (0.27) (0.02) (0.17) Total other comprehensive income 0.13 0.82 0.64 0.51 Total comprehensive income/(loss) 125.76 109.70 50.78 (80.09) Paid up share capital 200.68 200.68 36.18 200.68 Other equity 9,508.38 Earnings per equity share (₹)* Basic earnings per share [ In absolute ₹ terms] 1.25 1.09 0.60 (0.89) Diluted earnings per share [ In absolute ₹ terms] 1.22 1.06 0.57 (0.89) *Earnings per equity share is not annualised for the quarters. Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) CIN: L85100TG2009PLC066359 Regd.Office: 5th Floor, D Block, iLabs Centre, Plot: 18, Software Units Layout, Survey No: 64, Madhapur, Hyderabad - 500081 Email id: cs@nephroplus.com Ph. No. +91 40 4240 8039 Particulars Quarter Ended
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Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) CIN: L85100TG2009PLC066359 Regd.Office: 5th Floor, D Block, iLabs Centre, Plot: 18, Software Units Layout, Survey No: 64, Madhapur, Hyderabad - 500081 Email id: cs@nephroplus.com Ph. No. +91 40 4240 8039 Notes : Amount to be utilised as per prospectus Utilisation up to 30 June 2026 Unutilised as on 30 June 2026 1,291.06 127.68 1,163.38 1,359.99 1,359.99 - 600.48 587.16 13.32 3,251.53 2,074.83 1,176.70 For and on behalf of the Board of Directors of Vikram Vuppala Place : Hyderabad Chairman and Managing Director Date : 11 August 2026 DIN: 02847323 8. The standalone financial results for the quarter ended 30 June 2026, are available on the BSE Limited website (URL: www.bseindia.com), the Nationa l Stock Exchange of India Limited website (URL: nseindia.com) and on the Company's website (URL: https://nephroplus.com/investors). (formerly Nephrocare Health Services Private Limited) Nephrocare Health Services Limited Total Objectives Capital expenditure for opening new dialysis clinics in India Pre-payment, or scheduled repayment, in full or part, of certain borrowings availed General corporate purposes The utilisation of net IPO proceeds is summarised below: 6. During the year ended 31 March 2026, the Company has completed an initial public offering (IPO) of 18,943,020 equity shares with a face value of INR 2 e ach at an issue price of INR 460 per share, comprising fresh issue of 7,689,918 shares and an offer for sale of 11,253,102 shares. The Company’s equity share s were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 17 December 2025. 7. During the quarter ended 30 June 2026, the Company received share applicati on money amounting to INR 11.28 m illion pursuant to the exercise of emplo yee stock options under its ESOP Scheme. Subsequently, on 14 July 2026, the Company allotted 144,320 equity shares against such exe rcises. 1. The above standalone financial results of Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) ("the Compa ny") for the quarter ended 30 June 2026, have been prepared in accordance with the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 13 3o f the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The standalone figures for the quarter ended 31 March 2026 are the balancing figures between audited standalone figures for the year ended 31 March 2 026 and the published unaudited year to date figures for the nine months ended 31 December 2025. 2. These standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings he ld on 11 August 2026. The Statutory auditors of the Company have conducted a 'Limited Review' of the standalone financial results and have issued an unmodifie d review conclusion thereon. 5. In accordance with Ind AS 108, Operating segments, segment information has been provided in the consolidated financial results of the Company and n o separate disclosure on segment information is given in these standalone financial results. 4. The Company was listed on the stock exchanges on 17 December 2025. Accordingly, the standalone financial results for the corresponding quarter end ed 30 June 2025 were not required to be submitted to the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and were consequently not subjected to audit or limited review by the statutory auditors. The comparative figures for the quarter e nded 30 June 2025 as included in these standalone financial results, have been approved by the Board of Directors of the Company at its meeting held on 11 August 2026. VUPPAL A Vikram Digitally signed by VUPPALA Vikram Date: 2026.08.11 17:11:20 +05'30'
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B S R and Co Chartered Accountants Salarpuria Knowledge City, Orwell B Wing, 6th Floor, Unit-3, Sy No. 83/1 Plot No. 02, Raidurg Hyderabad – 500 081, India Telephone + 91 407 182 2000 Fax + 91 407 182 2399 Principal Office: 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 4 Limited Review Report on unaudited consolidated financial results of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) (hereinafter referred to as “the Parent”), and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) and its share of the net loss after tax and total comprehensive loss of its joint venture for the quarter ended 30 June 2026 (“the Statement”), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Attention is drawn to the fact that the figures for the corresponding quarter ended 30 June 2025, as reported in the Statement have been approved by the Parent’s Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Parent’s management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “ Interim Financial Reporting ” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities mentioned in Annexure I. 5. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit.
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BSRa n dC o Limited Review Report (Continued) Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) Page 2 of 4 6. Based on our review conducted and procedures performed as stated in paragraph 3 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For B S R and Co Chartered Accountants Firm’s Registration No.:128510W Amit Kumar Bajaj Partner Hyderabad Membership No.: 218685 11 August 2026 UDIN:26218685AJFXLH2124 AMIT KUMAR BAJAJ Digitally signed by AMIT KUMAR BAJAJ Date: 2026.08.11 17:33:54 +05'30'
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BSRa n dC o Limited Review Report (Continued) Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) Page 3 of 4 Annexure I List of entities included in unaudited consolidated financial results. Sr. No Name of component Relationship 1 Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) Holding company 2 Nephrocare Health Services Central Asia FE LLC Subsidiary 3 Nephrocare Health Services Nepal Private Limited Subsidiary 4 Nephrocare Health Services International Pte Limited Subsidiary 5 Nephrocare Health Services Saudi Arabia Company Joint Venture 6 Nephro Plus Kidney Services Company Step down subsidiary 7 Nephrocare Health Care Services, Philippines Inc. Step down subsidiary 8 Anram Medical Group Inc. Step down subsidiary 9 Bioregen Hemo Center Inc Step down subsidiary 10 Curis Cavite Renal Corporation Step down subsidiary 11 Cadiz Dialysis Hub Inc. Step down subsidiary 12 Curis Hemodialysis Clinic Inc. Step down subsidiary 13 Carmona Dialysis System Inc. Step down subsidiary 14 Dialysis Asia and Patient Care Center Inc. Step down subsidiary 15 Mega Health Dialysis Center Step down subsidiary 16 Medical Experts Group and Associates Inc Step down subsidiary 17 People's Center For Hemodialysis Care Inc. Step down subsidiary 18 Renal Therapy Solutions Inc. Step down subsidiary 19 Rizal Dialysis and Wellness Centre OPC Step down subsidiary
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BSRa n dC o Limited Review Report (Continued) Nephrocare Health Services Limited (formerly known as Nephrocare Health Services Private Limited) Page 4 of 4 20 St. Margareth Dialysis and Biocare Center Inc. Step down subsidiary 21 Universe Dialysis and Kidney Care Center Inc. Step down subsidiary 22 AIZ Hemo Dialysis Centre Inc. Step down subsidiary 23 Infini Care Health Systems Inc. Step down subsidiary 24 Kolff Dialysis Inc. Step down subsidiary 25 Nephro Alliance Ventures Inc. Step down subsidiary 26 Nephroplus Health Services Kazakhstan LLP Step down subsidiary
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(₹ in Millions, except per share data) Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Audited (Refer Note 3) Unaudited (Refer Note 4) Audited Income Revenue from operations 2,817.54 2,656.15 2,277.83 9,988.45 Other income 74.59 115.69 65.76 245.13 Total income 2,892.13 2,771.84 2,343.59 10,233.58 Expenses Cost of materials consumed 624.41 596.30 544.68 2,267.89 Employee benefits expense 478.25 459.28 397.96 1,717.89 Finance costs 22.06 31.80 61.04 602.42 Depreciation, amortisation and impairment expense 245.40 258.45 195.20 906.67 Healthcare professional fees 306.14 292.97 243.01 1,121.59 Hospital fees 215.87 212.30 187.13 799.85 Other expenses 554.04 557.62 429.38 1,811.60 Total expenses 2,446.17 2,408.72 2,058.40 9,227.91 Profit before share of loss of joint venture and tax 445.96 363.12 285.19 1,005.67 Share of loss of joint venture, net of tax (35.66) (30.93) - (30.93) Profit before tax 410.30 332.19 285.19 974.74 Tax expense Current tax 120.89 87.81 70.54 355.60 Deferred tax benefit (30.33) (59.32) (22.39) (149.26) Total tax expense 90.56 28.49 48.15 206.34 Profit for the period/year 319.74 303.70 237.04 768.40 Other comprehensive income Items that will not be reclassified to profit or loss - Remeasurement gains on defined benefit plans 0.16 1.08 0.66 0.67 - Income tax relating to above items (0.04) (0.27) (0.02) (0.17) Items that will be reclassified to profit or loss - Exchange differences on translating financial statements of foreign operations 10.66 58.46 26.79 185.84 Total other comprehensive income for the period/year 10.78 59.27 27.43 186.34 Total comprehensive income for the period/year 330.52 362.97 264.47 954.74 Profit attributable to Owners of the Company 319.74 303.70 237.04 768.40 Other comprehensive income attributable to Owners of the Company 10.78 59.27 27.43 186.34 Total comprehensive income attributable to Owners of the Company 330.52 362.97 264.47 954.74 Paid up share capital 200.68 200.68 36.18 200.68 Other equity 10,964.25 Earnings per equity share (₹)* Basic earnings per share [in absolute ₹ terms] 3.19 3.03 2.82 8.48 Diluted earnings per share [in absolute ₹ terms] 3.11 2.96 2.70 8.10 *Earnings per equity share is not annualised for the quarters. Particulars Quarter ended Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) CIN: L85100TG2009PLC066359 Regd.Office: 5th Floor, D Block, iLabs Centre, Plot: 18, Software Units Layout, Survey No: 64, Madhapur, Hyderabad - 500081 Email id: cs@nephroplus.com Ph. No. +91 40 4240 8039
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Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) CIN: L85100TG2009PLC066359 Regd.Office: 5th Floor, D Block, iLabs Centre, Plot: 18, Software Units Layout, Survey No: 64, Madhapur, Hyderabad - 500081 Email id: cs@nephroplus.com Ph. No. +91 40 4240 8039 Notes : 5. The Statement of unaudited consolidated financial results include the results of the following entities: a) Parent: 1) Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) b) Subsidiaries (including step-down subsidiaries): 1) Nephrocare Health Services Central Asia FE LLC 2) Nephrocare Health Services Nepal Private Limited 3) Nehrocare Health Services International Pte Ltd 4) Nephro Plus Kidney Services Company 5) Nephrocare Health Care Services, Philippines Inc. 6) Anram Medical Group Inc. 7) Cadiz Dialysis Hub Inc. 8) Dialysis Asia and Patient Care Center Inc. 9) People’s Center For Hemodialysis Care Inc. 10) Curis Hemodialysis Clinic Inc. 11) Mega Health Dialysis Center Inc. 12) Universe Dialysis and Kidney Care Centre Inc. 13) St. Margareth Dialysis and Biocare Centre Inc. 14) Medical Experts Group and Associates Inc. 15) Curis Cavite Renal Corporation 16) Renal Therapy Solutions, Inc. 17) Rizal Dialysis and Wellness Centre OPC 18) Bioregen Hemo Center Inc. 19) Carmona Dialysis System Inc. 20) Infini Care Health Systems Inc. 21) Kolff Dialysis Inc. 22) AIZ Hemodialysis Centre Inc. 23) Nephro Alliance Ventures Inc. 24) Nephroplus Health Services Kazakhstan Limited Liability Partnership (LLP) ( w.e.f. 26 May 2026) c) Joint Venture 1) Nephrocare Health Services Saudi Arabia Company Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Revenue from operations India 1,553.79 1,491.96 1,392.25 5,813.21 Philippines 906.29 846.75 669.37 3,112.28 Uzbekistan 321.34 287.02 216.21 1,004.22 Others 36.12 30.42 - 58.74 Total 2,817.54 2,656.15 2,277.83 9,988.45 1. The above consolidated financial results of Nephrocare Health Se rvices Limited (formerly Ne phrocare Health Services Private Limited) ("the Com pany") and its subsidiaries (the Company and its subsidiaries together referred to as "the Group") and its joi nt venture for the q uarter ended 30 June 2026, have been prepared in accordance with the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with Companies ( Indian Accounting Standards) Rules, 2015, as amended from time to time and in terms of Regulation 33 of the Securities Exchange Board of India (Listing Obliga tions and Disclosure Requirements) Regulations, 2015. 2. These consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 11 August 2026. The Statutory auditors of the Company h ave conducted a 'Limited Review' of the consolidate d financial results and have issued an unmodif ied review conclusion thereon. 3. The consolidated figures for the quarter ended 31 March 2026 are the balancing figures between audited consolidated figures for the year ended 31 March 2026 and the published unaudited year to date figures for the nine months ended 31 December 2025. Quarter ended 6. The Group's Chief Operating Decision Maker ("CODM"), being the Chairman and Managing Director, reviews the financial performance and allocates r esources at the Group level. The Group is principally engaged in providing dialysis services and sale of related healthcare products. Accordingly, the Group has identified a single reportable segment in accordance with Ind AS 108, Ope rating Segments. Geographical information is disclosed below based on the location of operatio ns as required under Ind AS 108. Geographical information Particulars 4. The Company was listed on the stock exchanges on 17 December 2025. Accordingly, the consolidated financial results for the corresponding quarter ended 30 June 2025 were not required to be submitted to the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regul ations, 2015 and were consequently not subjected to audit or limited review by the sta tutory auditors. The comparative figures fo r the quarter ended 30 June 2025 as included in these consolidated financial results, have been approved by the Board of Directors of the Company at its meeting held on 11 August 2026.
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Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 Nephrocare Health Services Limited (formerly Nephrocare Health Services Private Limited) CIN: L85100TG2009PLC066359 Regd.Office: 5th Floor, D Block, iLabs Centre, Plot: 18, Software Units Layout, Survey No: 64, Madhapur, Hyderabad - 500081 Email id: cs@nephroplus.com Ph. No. +91 40 4240 8039 Amount to be utilised as per prospectus Utilisation up to 30 June 2026 Unutilised as on 30 June 2026 Capital expenditure for opening new dialysis clinics in India 1,291.06 127.68 1,163.38 1,359.99 1,359.99 - General corporate purposes 600.48 587.16 13.32 Total 3,251.53 2,074.83 1,176.70 Vikram Vuppala Place : Hyderabad Chairman and Managing Director Date : 11 August 2026 DIN: 02847323 (formerly Nephrocare Health Services Private Limited) 7. During the year ended 31 March 2026, the Company has completed an initial public offering (IPO) of 18,943,020 equity shares with a face value of INR 2 e ach at an issue price of INR 460 per share, comprising fresh issue of 7,689,918 shares an d an offer for sale of 11,253,102 shares. The Company’s equity shares were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 17 December 2025. The utilisation of net IPO proceeds is summarised below: Objectives 11. The consolidated financial results for quarter ended 30 June 2026, are available on the BSE Limited website (URL: www.bseindia.com), the Nationa l Stock Exchange of India Limited website (URL: nseindia.com) and on the Company's website (URL: https://nephroplus.com/investors). For and on behalf of the Board of Directors of Nephrocare Health Services Limited 10. During the quarter ended 30 June 2026, the Company received share application money amounting to INR 11.28 million pursuant to the exercise of employee stock options under its ESOP Scheme. Subsequently, on 14 July 2026, the Company allotted 144,320 equity shares against such exercises. 8. During the quarter ended 30 June 2026, the Group entered into seven asset transfer arrangements for an aggregate consideration of INR 709.30 millio n. The initial accounting for these business combinations is provisional as the identification and measurement of the assets acquired are yet to be completed. Acco rdingly, the purchase consideration has been allocated on a provisional basis to tangible assets, intangible assets and goodwill based on management's current a ssessment. The Group will finalise the initial accounting within the measurement period of up to twelve months from the respective acq uisition dates in accordance w ith Ind AS 103, Business Combinations. 9. On 26 May 2026, the Group incorporated NephroPlus Health Services Kazakhstan Limited Liability Partnership, a wholly owned subsidiary in the Repu blic of Kazakhstan, to expand its dialysis and related healthcare services operations in Central Asia. Pre-payment, or scheduled repayment, in full or part, of certain borrowings availed VUPPAL A Vikram Digitally signed by VUPPALA Vikram Date: 2026.08.11 17:11:54 +05'30'