Interim report
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October 31, 2026 National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (E), Mumbai - 400051. Symbol: RAINBOW BSE Limited Corporate Relationship Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400001. Scrip Code: 543524 Sub: Outcome of the Board Meeting held on October 31, 2026. [ Dear Sir/ Madam, This is to inform that pursuant to Regulations 30 and 33 read with Schedule III to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“the SEBI Listing Regulations”) and in furtherance of our letter dated October 23, 2026, the Board of Directors of the Company, at its meeting held today i.e., October 31, 2026, has considered and approved the following: 1. Financial Results: The Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 ("Financial Results"). A copy of the signed Results along with Limited Review Report issued by the Statutory Auditors M/s. S.R. Batliboi & Associates LLP , Chartered Accountants, are enclosed as Annexure – A. The Board Meeting commenced at 4:45 P.M and concluded at 5:15 P.M. This is for your information and record. Thanking You, Yours Faithfully, For Rainbow Children’s Medicare Limited Shreya Mitra Company Secretary and Compliance Officer Encl.: As above I - ,I~ Rainbow® Children's Hospital -~ BirthRighf ~ BY RAINBOW HOSPITALS WOMEN CARE I CHILD CARE I FERTILITY Rainbow Children's Medicare Limited Registered Office: 8-2-120/103/1, Survey No. 403, Road No. 2, Banjara Hills, Hyderabad- 500034, Telangana CIN :L85110TG 1998PLC029914 Q Corporate Office: 8-2-19/1/A, Daulet Arcade, Road No. 11, Banjara Hills, Hyderabad- 500034, Telangana G info@rainbowhospitals.in \;' 1800 2122 iffil www. rainbowhospitals.in OUR PRESENCE: BENGALURU CHENNAI DELHI GUWAHATI HYDERABAD RAJAHMUNDRY VIJAYAWADA VISAKHAPATNAM WARANGAL
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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants THE SKYVIEW 20 2nd Floor, Unit No: 20 1 & 202 Left Wing, Survey No. 83/1 Hyderabad - 500 032 India Tel: +9140 6141 6000 Independent Auditor 's Review Report on the Quart erly and Year to Date Unaudited Standalone Financial Results of the Rainbow Children 's Medicare Limited Pursuant to the Regulation 33 of the S EBI (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended Review Report to The Board of Directors Rainbow Children's Medicare Limited I . We have reviewed the accompa nying statement of unaudited standa lone financial resu lts of Rainbow Chi ldren's Med icare Limited (the "Compa ny") for the quarter ended 30 Septem ber 2026 and year to date from 1 Apr il 2026 to 30 Septem ber 2026 (the " Statement") attac hed herewith , being subm itted by the Compan y purs uant to the requirements of Regulation 33 of the SEBI (Listing Ob ligations and Disclos ure Requireme nts) Regulations , 20 I 5, as ame nded (the " Listing Regulations") . 2. The Com pany's Manageme nt is responsible for the preparation of the State ment in acco rdance with the recognition and measurement princip les laid down in Indian Acco unting Standard 34, (Ind AS 34) " Interim Financia l Reporting " prescribed under Section 133 of the Com pani es Act, 201 3 as amen ded, read with relevant rules issued thereunder and other accounting princi ples generally acce pted in India and in com pliance with Reg ulation 33 of the Listing Regulations . The Stateme nt has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the State ment based on our review. 3. We co ndu cted our review of the Statemen t in accordance wit h the Standard on Rev iew Engageme nts (SRE) 2410 , " Review of Interim Financial Informa tion Performed by the Independent Aud itor of the Entity" issued by the Institute of Chat1ered Acco untants of India . This standard requ ires that we plan and perfonn the review to obtain moderate assuranc e as to whether the Stateme nt is free of mater ial misstatement. A review of interim fi nanc ial information cons ists of making inquiri es, primarily of persons responsible for financial and accounting matters , and app lying analy tica l and other review procedures. A review is substantially less in scope than an audit conducted in accorda nce with Standa rds on Auditin g and consequently does not enable us to obtain assurance that we would become awa re of all sign ificant matters that might be ident ified in an audit. Accor dingly, we do not express an audit opinion . 4. Based on our review conducted as abo ve, nothin g has come to our attention that causes us to believe that the acc ompanyin g Statement, prepared in accordance with the recognition and measurem ent prin ciples laid down in the aforesa id Indian Account ing Standards (' Ind AS ') specified under Section 133 of the Comp anies Act, 2013 as amended, read with relevant rules issued thereun der and oth er acco untin g princ iples genera lly accepted in India , has not disclosed the information requi red to be disclosed in terms of the Listing Regu lations, including the manner in which it is to be disclosed , or that it contain s any materia l misstatement. ForS.R. BATLIBOI & ASSOCIATES LLP Chat1ered Accountants ICAI Firm registration number: IO I 049W /E30000 4 per Atin Bhargav Partner Membership No.: Place : Hyderabad Date: October 3 I, 2026 S.R. Batliboi & Associ<1tes LLP, a Limited Liability Partnership with LLP Identity No. AAB-4295 Regd. Office : 22, Camac Street. Block ·a·. 3rd Floor, Kolkata·700 016
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Rainhon Childr r n's l\1 edicarr Umi tC'd C IN: L85 1 IOTG19981'LC029914 Hcgistcr cd Office: 8-2- 120/1 03/1 , Survey No. 403. Road No.2, Banja ra Hills, Hyd erabad. Telanga na-500034 Tel: +9 1 40 4969 22H. e-mail: compa nysecr etary @:rainbo \\ hospital s.in ---· St~~~ent of t:nauclifcd SIa~~~ ~1~e Finanr h1 I Rcsulls for thr qunr ler nnd )"Ca r to dale rn d(•d 30 September 2026 - (Rs. in Million "cc pt 1,er share dl!h1) Par ticulars Quart er ended Yenr to datr ended Yea r ended 30 Scpl cmber 2026 30 Ju ne 2026 30 September 2025 30 Septe mber 2026 30 September 2025 31 Ma rch 2026 Una udit ed UnaU<litcd Unaudited Um1uditccl Unaudited Audited I . Income a. Revenue from operations 4.869.9 1 4. 105.47 4.084.96 8,975.38 7.432.44 15.456.60 b. Other income 80.92 127.57 81.73 208.49 274.58 434.54 T otnl income 4,950.83 4.233.04 4, 166.69 9.183.87 7,707.02 15,89 1.1 4 2. Expenses a. Cost of mmerin Is COilsumcd 64 1.1 0 546.85 560.93 I.I 87.95 1.0004 3 1,996.69 b. Employee benefits expense 672.36 599.08 532.74 1,27 1.44 1.025.1 0 2. 123.93 c. f"inance costs 199. 14 I 92.49 173.09 391.63 347.02 7 13.96 d. Depreciation and amort is:ition expense 398.09 376.26 33 1.82 774.35 657. 75 1,362.61 e. Professional fees to doctors 1,242.43 J .087.30 966.26 2.329. 73 1.834.07 3.770.65 f. Other expenses 799.06 725.65 617.85 1.524.7 1 1.1 70.45 2.566.76 T otal cxpcns<"s 3,952.18 3,527.63 3. 182.69 7.479.81 6,034.82 12,534.60 J. Pro fi t before• excc,ptiomtl itc.•ms and tu:-.: 11 -2 1 998 .65 705.41 984.00 1,704 .06 1,672.20 3.356 .54 4. Exceptional itr ms - 15.39 5. Profit before tax 13-4 1 998.65 705.41 984.00 1,704.06 1,672.20 3,34 1.15 6. Tax expenses a. Curre11l tax 305. 19 I 89.59 280.20 494.78 44 .85 9 17.83 b. DcfcJTcd tax credit (57.47) (11.24) (27.87 ) (68.71 ) (22.06) (73.38) c. Adj ustment oft a.x relating to earlier periods (3.46) (3.46) Total tax expense 247.72 178.35 252.33 426.07 423.33 840.99 7. Profit afte r ta x IS-61 750.93 527.06 731.67 l ,277.99 1,248.87 2,500. I 6 8. Ot11l'r comprehensive income Items thal will not be reclassified subsequently to 1hc Statement of Profit or I .oss :=i . lfr -mrasu1{~mcnt loss on defined bcnefil obligalion (2.2 1) (2.2 1) (0.72) (4.42) (1.44) (S.83) b. Income tax effect 0.55 0.56 0. 18 I.I I 0.36 2.22 Other c-ompre- htnsiYC, income- (nN of lax) 11.661 11.65) /0.541 13.31) (1.08) <6.6n 9. Tof:i l comprrhcnsi\"C income- 17+8I 749.27 ,2s .4 1 731.13 1,274.68 1,247.79 2.493.55 10. Pnid-up N(Ui t.1 share capil al (Face l'nluc of Rs. JO eflch) 1,0 15.66 1.0 15.66 1,0 15.59 1.015.66 1.0 15.59 1.015.59 11. Ot her eq ui ty 15.874.98 12. E arn ing JJcr share (Fn cc value of Rs.JO <'ach) a. Basic (Rs) 7.41 5.20 7.20 12.6 1 12.30 24.62 b. Diluted (Rs) 7.4 ) 5.10 7.20 12.6 1 12.30 24.62 (Nor annualised) (Not amwalised) ( Not anm,r,lised) (Not annualised) (Nol a11111wlised)
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:\ores : The above statC'ment of unaudited standalone financial results of Rainbow Children's r..tedicarc Limited (' 1 the Company"). which liavc been prepared in accordance" ith Indian Accoun1ing Standards ("Ind AS") prescribed under section 133 of Companies Act. 2013 ( 11 1he AcI") read with relevant rules issued thereunder. other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations. 20 15 were reviewed and recommended by the Audit Commi11ee and approved by the Board of Directors at their respective meetings held on 31 October 2026. 2 Pursuanl to lhe resolutions passed by the Board of Direclors on 9 February 2025 and by t11e Shareholders on 2 April 2025. 1he Compan) approved ·The Rainbow Children's Medicare Limi1ed - Employee Slock Option Scheme 2025 ('·ESOP 2025'") in compliance with the SEBI (Share Based Employee Benefils and Swea! Equi1y) Rcgulalions. 2021 ("SEBI S13EB SE Regulations"). The ESOP 2025 is for issue of employee slock options lo eligible employees, which may resuh in an issuance of a maximum number of 1.015,000 Eqllity Shares. Upon exercise and payment of the exercise price. an option holder will be entitled to be allo11ed one equity share per employee s1ock option. During lhe six months period ended 30 September 2026. lhe Nomination and Rcmllneration Com mitlee ("NRC") of the Company granted 58.260 S1oek options under the ESO P 2025 to its eligible employees. The Exercise price per stock option has been dctcnnincd at a discount of not more than 20% on the latest available closing price of the C'ompany·s equity shctres on the National Stock Exchange of India Limited. as 011 the trading day immediately preceding the date on which the grant of options was approved by the NRC. The Stock options vest after a minimum vesting period of I year and not later than maximum period of IO years from the dale of grant. The vested stock options are exercisable upto 2 years from the date of each vesting. During the quarter. eligible employees have exercised 2.1 31 stock options at an exercise price of Rs.1.246 each. On 29 July 2026. the Company has executed the definitive transaction documc11ts. including a Shareholders' Agreement (''Transaction Docume111s"). in connection with the proposed capacity addition through development of a new children and ,,·omcn·s hospital at Malad. Mumbai through its wholly owned subsidiary. Rainbow \Vornen & Children's Hospital Private Limited ("RWCHPL") and diluted 24% of ils stake in RWCHPL. 4 On 29 July 2026 . the Company has executed a Paitnership Interest and Contribution Transfer Agreement ("P ICTA") with the existing partners of Super Prime Medical Care LLP ( .. LLP"). in connection with the acquisition by the Company of 64% partnership interest for an upfront cash payment of Rs. 185.10 million and an additional consideration of Rs. 13.30 million is payable which is conti11gen1 upon successful integration. bringing the total consideration to Rs. 198.40 million. Consequent to this acquisition. the Compa ny has acquired a controlling interest in the LLP with effect from 14 August 2026 upon satisfactol)1 completion of closing conditions under the PICTA and accordingly. the LLP has been consolidated wilh effec t from that date. The transaclion was accounted in accordance wi1h Ind AS I 03 . 5 The Company is principally engaged in a single business segment viz .. rendering medical and healthcare services. Purthcr the business operations of the Company are co11ccntr<.1ted in India. and hence. the Company is considered to operate only in one geographical segment. 6 The unaudited standalone financial results for the quai1er and year to date ended 30 September 2026. are available 011 the l3SE LimiIed website (URL: www.bseindia.com), the National SIock Exchange of India Limited website (URL: www.nscindia.com) and on the Comprmy's website (URL: www.rainbowhospitals.in) . Place : I lydcrabad Date : JI October ~0~6 .for and 011 beha/(ofthe Board o/Directors of Rainbow Childrc•n's ~lcd itare Limited 111!:_,mes,, K•""'"''' Chnirwn11 and Managing Director DIN: 00212270
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Standalone Balance Sheet Particulars ASSETS Non-curr ent assets a. Property, plant and equ ipment b. Cap ital work-in-progress c. Right-of-use of assets d. Intangible assets e. Intangible assets under development f. Financial assets (i) Invest ments (ii) Loa ns (iii) Oth er financial asse ts g. Deferred tax assets (net) h. Non-cu rrent tax assets (net) i. Other non-current assets Total non-cu rrent assets Current assets a. Inventori es b. Financial asse ts (i) Investments (ii) Trade receivables (iii) Cash and cas h f!quivalen ts (iv) Bank balances other than (iii) above (v) Loans (vi) Other financial assets c. Other curr ent assets Total current assets TOTAL ASSETS EQUITY AND LIABILITI ES EQUITY a. Equity shar e cap ital b. Other equity TOT AL EQUITY LIABILITIES Non-current liabilities a. Financial liabi lities (i) Lea se liabilities b. Provi sions Total non-current liabilities Current liabilities a. Financial liabi lities (i) Lease liabilities (ii) Trade payables a) Total outstanding dues to micro ente1vrises and sma ll enterprises b) Total outstanding dues to credito rs other than micro enterprises and sma ll enterpr ises (iii) Other financial liabilities b. Othe r current liabilitie s c. Provi sions Total current Liabilities TOT AL EQUITY AND LIABILITIES (Rs. in Million) As at 30 September 2026 31 March 2026 Unaudited 8,906.35 1,010.79 6,437 .28 85.60 107.36 2,381. 17 656 .93 520.23 431.37 170.55 446.70 21,154.33 400.44 2,965 .19 1,253.18 185.01 0.32 63.96 1,546.09 301.58 6,715.77 27,870.10 1,015.66 16,384 .16 17,399.82 8,400.55 183.83 8,584.38 261.10 113.28 948 .75 240.44 264.19 58.14 1,885.90 27,870.10 Audited 8,554.94 756.61 5,930.61 94.19 34.70 2,176.99 659.09 1,415 .31 361.54 136.95 396.75 20,517.68 299.06 3,714.30 1,003.50 172.80 0.05 50.43 492.77 233.29 5,966.20 26,483.88 1,015.59 15,874.98 16,890.57 7,784.34 152.95 7,937.29 229.28 253. 18 620.88 240.78 263.22 48.68 1,656.02 26,483.88
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Standalone Statement of Cash Flows (Rs. in Millio n) Particulars For the year to date ended For the year to elate ended 30 September 2026 30 September 2025 Unaudited Unaudited Cash flows from operat ing activiti<'s Profit before ta, 1,704.06 1,672.20 Ad.iustments: Depreciation and amortisation expense 774.35 657.75 Gain on redemption of murnal funds (net) (104.07) ( 182.70) Net gain on financial assets measured at fair value through profit or loss (16.02) (18.02) Unrealised foreign exchange loss (net) (1.08) Interest income on financial assets carried at amortised cost (87.10) (61.78) Employee share based payment expense 16.47 6.54 Finance cost 391.63 347.02 Investments written off O.o3 Bad debts written off 1.04 Reversa l of impairment loss on non-current investment (0.10) Allowance / (reversal) for expected credi t loss 5.36 (24 84) Loss I (gain) on sale of property. plant and equipment (net) 0.66 ( 11.86) Liabilities no longer required written back (0. 12) 2,684 .07 2,385 .35 Adjustments for workin!'!, ca1>ital: Increase in inventories (101.38) (7684) Increase in trade receivables (255.04) (268.78) Increase in financial and other assets (2 16.50) (2 1.68) Increase in trade payables 187.87 269.49 (Decrease) / increase in financial and current liabilities (1.73) 29.23 Increase in provisions 35.93 13.83 Cash 2c-nerated from oprrations 2,333.22 2,330.60 Income tax paid (net) (528.38) (415.90) Nrt cash flows generat ed from operating arti\'itil's (A) 1,804.84 1,9 14.70 Cash flows from investing acti vities Purchase of property . plam and equipment, intangibles. inlangiblc assets under development including (1.230.57) (927.37) capital advances. capital crcd i1ors and capital work-in-progress Proceeds from sale of property. plant and equipment 0.11 12.77 Investment in unquoted equity instruments of subsidiary compan ies (1.548. 12) Purchase of investmen t in subsidiary LLP ( 185. 10) Investment in compulsory convertible debentures of subsidiary (4000) Redemption of unquoted equity inslrumcnts of subsidia1y company 0.02 Investment in 11011 convertib1c redeemable preference shares of subsidiary companies (487.88) Bank deposits invested with ma1urity of more than three months (166.86) (69.8 1) Bank deposits rt>dcemed with maturity of more than three months I 99.42 22.9 1 Interest received 42.31 17.14 Gain on redemption of mutual funds (net) 104.07 182.70 Investment in mutual funds (2.479.88) (3.439.94) Redemption of mutual funds 3.245.0 I 5.072.68 Loans given (20 00) (30.00) Loans realised 20.00 2.00 Payment towards lease registratio n charges and upfront lease premium (13.01) Net cash flows (used in) investin g acti\' itics (8) (524.48) (1.192 .92) Cas h flows from fina ncing activiti es Payment of principal po11ion of lease liabilities (93.90) (76.66) Interest paid (392.35) (347.36) Purchase of treasury shares (429.0 1) Proceeds from issuance of equity shares (including treasury shares) 2.59 0.07 Dividend paid (355.48) (304 65) Net cas h flows (used in) financing acti\'ities (C) (1 ,268.15) (728 .60) Nel inc rease/ (decrease) in cash and cash e<1uivale111S (A+B+C) 12.2 1 (6.82) Cash and cash equ ivalen1s at the beginning of the period 172.80 168.90 Cash and cash equ ivalents at lhc end of the period (note a) 185.0 1 162.08 Notes: a) Com ponents of cas h and rash equ ivalen ts As al As al 30 Senlember 2026 30 Seote mber 2025 Cash on hand 7.14 6.05 Balance with banks: - Cunent acco unts 177.87 156.03 - On deposit accoun ts (with orig inal maturity of 3 months or less) 185.0 1 162.08 • Includes an amount of Rs. 35.23 mil hon ( 30 September 2025 : Rs. Nil ) eannarkcd towards ongomg CSR pro_tects
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S.R. BATL/801 & ASSOCIATES LLP Chartered Accountants THE SKYVIEW 20 2nd Floor, Unit No: 201 & 202 Left Wing, Survey No. 83/1 Hyderabad • 500 032 India Tel: +9140 61416000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Rainbow Children's Medicare 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 Rainbow Children's Medicare Limited I. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Rainbow Children's Medicare Limited (the "Holding Company"), its subsidiaries and other consolidating entity (the Holding Company, its subsidiaries and other consolidating entity together referred to as "the Group") for the quarter ended 30 September 2026 and year to date from I April 2026 to 30 September 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 oflndia. 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: Holding Company: Rainbow Children's Medicare Limited Subsidiaries: a. Rainbow Speciality Hospitals Private Limited b. Rosewalk Healthcare Private Limited c. Rainbow C RO Private Limited d. Rainbow Fertility Private Limited e. Rainbow Children's Hospital Private Limited f. Rainbow Woman & Children's Hospital Private Limited g. Prashanthi Medicare Private Limited (with effect from 1 July 2025) h. Pratiksha Women & Child Care Hospital Private Limited (with effect from 18 August 2025) i. Super Prime Medical Care LLP (with effect from 14 August 2026) Other Consolidating Entity: a. Rainbow Children's Hospital Foundation S.R. Ballibol & Associates LLP, a Llm!led Liability Partnership with LLP Identity No. AAB-4295 Regd. Office: 22, Camac Street, Block 'B', 3rd floor, Kolk~ta-700 016
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S.R. BATLIBOI & ASSOCIATES, LLP Chartered Ac:c:ountants 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, 20 I 3, 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 in respect of 7 subsidiaries, whose unaudited interim financial results include total assets of Rs 1,344.70 million as at 30 September 2026, total revenues of Rs 248.37 million and Rs 488.13 million, total net profit after tax of Rs 21.38 million and Rs 49.96 million, total comprehensive income of Rs 2 1.24 million and Rs 49.68 million, for the quarter ended 30 September 2026 and the period ended on that date respectively, and net cash outflows of Rs 18.89 million for the period from O I April 2026 to 30 September 2026, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports 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 is based solely on the report of such auditors and 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 per Atin Bharg Partner Membership No.: UDIN: 2 (,5ol,i111Z~ WI( l Place: Hyderabad Date: October 3 I, 2026
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~ Rainbo" Childrrn's .\1cdica re Limited CIN: L851 IOTGt998PLC029914 lfrgistered Office: 8-2-120/103/ 1, Suney :\ 1 0. 403 , Road ~o.2, 8anjan1 llill s, llyderabad, Tel:mg,rna-50003.a Tel: +9 1404969 2244, e-mail: co1110:rnyscrrcl;H·\·@'r.1inbowhos1>ital s.in St.ttcmcnt of lJnauclih.•d Consolidat ed Financial Rrsults for the quinter and year to elate rndcd 30 Septembe r 2026 ~----- (Rs. in Mill ion ncept pn share d:-1ta) P.irticulars Qunrler ended Yrar to date ended Year ended 30 September 2026 30 June 2026 30 Sqll em ber 2025 30 Septembe r 2026 30 September 2025 3 I March 2026 l 1ni111dired l'n audit cd Unaudited Unaudited Un:mditc d Audited ----- I. Jncomr rL lkH'IIUl' from opaatio ns 5,430.23 4.699.85 4.44 7.99 JO, 180.08 7.977.28 17,030.77 b. Othl·r income 8 1.26 127.10 81.95 208.36 282.11 437.88 Total income S,561A9 4,826.95 4.529 .94 10.388.44 8,259.39 17.468.65 2. Expcns<'s a. Cost of mat~ri:'1ls consumed 737.70 645.42 622. 14 1.383.12 1,097. 12 2,270.29 b. [mploycc bC'ncfits expense 751.76 668 .50 587.80 1,420.26 1.104.00 2.335.30 e. Finan ct" costs 219.96 2 12.05 188.49 432.01 369.27 776.17 d. Dcprccia1ion and amortisation ?xpense 446.06 42 1.97 358.41 868.03 700.28 1,505.70 c. Professional fees to doctors 1,402 .99 1,238.19 1.063.1 9 2.64 11 8 1.980.77 4, 188.1 0 f. Other expc?nses 887.98 801.29 686.21 1.689.27 1,270.5 1 2,795.41 Total C':\pC'nses 4,446.45 3,987.42 3,506.24 8,433.87 6,521.95 1.1.870.97 3. P1 ofit brfore ('Hl·ptional itl'rns and t:H: I 1-21 1, 115.04 839 .53 1,023.70 I ,954.57 1,737.44 3,597.68 4. Exfcpti onal it('mS 15.39 5. Pnilit hefore ta , 13-41 1, 115.04 839.53 1,023 .70 1,954.57 1,7.17.44 :1,582.29 6. J"ax expe nses ~- Current tax 332.1 9 222.84 292.64 555.03 467.46 964.79 b. D ei"erred ta>. credit (56.08) (8.71) (25.18) (64.79) (20.85) ( 194.48) o::.' . Adj ustment of rnx rdati ng 10 earlier periods (3.46) (3.46) Tot:11 tax e-:••1H',nse 276.11 2 14.13 267.46 490.24 443.15 766.85 7. Profit nft..- tax 15-61 8.18.93 625.40 756.24 1,464.3:1 I ,294.29 2,815.44 8. Other ro'11pn•ht•11sin~· income lh.·ms that will not br reclassified sub~cqucntly to the Statcmelll of Profit or Loss a. Re-m...am:.u;·l!mtnt loss 011 defined benefit ('bligation (2.39) (2.40) (0.25) (4.79) (0.49) (9.58) l-.. h,come tax cffCct 0.60 0.61 0.09 1.21 0.18 2.41 Otl, o:r co1:11••cl;u1sivC' income (n('t oft:H) (1.79) (1.79) (0.16) (3.58) (0.3 1) (7.17) 9. 101 ~11 cor..1prrl1rn~h e ilicc.mt· I i+R! 837 .14 623.61 756.06 1,460.75 1,293.96 2,808.27 Profit af1.:r Ta:\ ,Htl"iho l:-ihlr 1U 0,,11\!r ~ 0f me ..:oi;~r-any 820 91 605.72 752.50 1.426.63 1.287.49 2. 783.23 ~on-co111roW11~ in~erests 18.02 19.68 3.74 37.70 6.80 32.2 1 ~- Profit ?.ftt•r rnx = 8.18.93 615.40 756.24 1,464.33 1.194.19 2,815.44 O the-r ro mpn~hensi\"(• inrome af t1 ibutal,l(> to o,,11ers of the co11Ipany (1.78) ( 1.78) (0.18) (3.56) (0.39) (7.1 2) Non-control ling in1eres1s (0.01 ) (0.01) 0.02 (0.02) 0.08 (0.05) Other comprrhrnsi ve income t--· (1.79) ( 1.79 ) (0.16 (.1.58) (0.31) (7.17) Total romprc hensiv<' incom e attri l,u tahle to Ow11ers of the company 8 19. 13 603.94 752.32 1.423.07 1.287.10~'-l76.II ~on-controllin g interests IS.OJ 19.67 3.76 37.68 6.8S 32.16 Tot al romprchcns h (' inco uu.- 8.'7 .14 623.6 1 - -756.08 1,460.75 1,293.9,l _ _2.8~ 10. Paid-up rq •tity share capitnl (racC' Yal ut• of lls. 10 each) 1,0 15.66 1,015.66 1,0 15.59 1.015.66 1.015. 59 1.015.59 11. Other rquily 15.465. 15 12. Ea rning per shar<' (Fae<' Y:llu<' of Rs. JO l'M h) a. l3asic (Rs) 8. 10 5.97 7.4 1 14.07 12.68 27.41 b. Diluted (Rs) 8.10 5.97 7.4 1 14.07 12.68 27.41 {Not annualised) (Not muu,a/ised) (Not anmm!is.?dl._ (l\'ot a111111alised) (Not m11111a/ised)
Page 10
The abo,·e statement of unaudited consolidated financial result s of Rainbow Children's ~lcdicarc Limited ("the Company"), its subsidiaries and other consolidating cnlil) (the Company, its subsidiaries and other consolidating entity together referred lo as "the Group") which have been prepared in accordance with Indian Accounting Standards ("Ind AS") prescribed under section 133 of Companies Act, 2013 ("the Act") read with rele,anl rules issued thereunder, other accounting principles generall) accepted in India and in tcnns or Regulation 33 of Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015 were re, iewed and recommended by the Audit Commillee and approved by the Board of Directors at their respccti,·c meetings held on 31 October 2026. 2 Pursuant lo the resolutions passed by the Board of Directors on 9 f-cbruaiy 2025 and by the Shareholders on 2 April 2025, the Company appro,cd 'The Rainbow Children's ~1edicare Limited - Employee Stock Option Scheme 2025 ("ESOP 2025") in compliance with the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 ("SEB I SBEB SE Regulations"). The ESOP 2025 is for issue of employee stock options lo eligible employees, which may result in an issuance of a ma~imum number of 1,015,000 Equity Shares. Upon exercise and pa)oncnl of the exercise price, an option holder will be entitled 10 be al lolled one equity share per employee stock option. During the six months period ended 30 September 2026, the Nomination and Remuneration Commillee ("NRC'') of the Company granted 58,260 Stock options under the ESOP 2025 10 its eligib le employees. The Exercise price per stock option has been determined at a discount of not more than 20% on the latest a\'ailablc closing price of the Company's equity shares on the National Stock Exchange of India Limited, as on the trading day immediately preceding the date on which the grant of options was appro,·ed by the NRC. The Stock options ,est afier a minimum vesting period of I year and not later than maximum period of 10 years from the date of grant. The \'ested stock options are exercisable uplo 2 years from the dale of each vesting. Durin g the quarter, eligible employees hm·e exercised 2,131 stock options at an exercise price of Rs.1,246 each. 3 On 29 July 2026, 1hc Company has executed the definitive transaction documents, including a Shareholders' Agreement (" fransaction Documents"), in connection with the proposed capacity addition through development of a new children and women ·s hospital al Malad, Mumbai through its \\'holly O\\'ned subsidiary, Rainbow Women & Children's Hospital Priva1e Limited ("RWCH PL") and diluted 24% of its stake in RWCIIPL. 4 On 29 July 2026, the Company has executed a Partnership Interest and Contribution Transfer Agreement ("l'ICTA") \\'ilh the existing partners of Super Prime Medical Care LLP ("LLP") , in connection with the acquisition by the Company of 64% partnership interest for an upfront cash paionenl of Rs. 185.1 O million and an additional consideration of Rs. 13.30 million is payable which is contingelll upon successful integration, bringing the total consideration IO Rs. 198.40 million. Consequent 10 this acquisition, the Company has acquired a controllin g interest in the LLP 1Vith effect from 14 August 2026 upon satisfactory completion of closing cond;1ions under the PICTA and accordingly, the LLP has been consolidated "·ith effect from that date. The transaction was accounted in accordance with Ind AS I 03. fhe Group has recognised net assets (including intangibles assets other than good\\'ill) of Rs. 144.23 milli on and goodwill of Rs. 105.81 milli on. From the date of acquisition, the LLP has contr ibuted rc\'Cnucs amounting 10 Rs. 28.66 milli on and profit amounting lo Rs. 0.53 million 10 the Group's performance. In the financial year ended 31 March 2026, the LLP generated Rs 94.38 million in revenue. As al 30 September 2026, share of 36% held by the other partners is recorded under non-controlling interest of Rs. 51.93 million. 5 The Group is principally engaged in a single business segment viz., rendering medical and healthcare sc1Yices. Further the business operations of the group arc concenlraled in Indi a, and hence. the group is considered lo operate only in one geographical segment. 6 The consolidated financial result, f,,r the quarter and year 10 date ended 30 September 2026, are available on the BSE Lim ited \\'Cbsite (URL: WW\\'.bseindia.com), the National Stock Exchange or India Limited website (URL: www.nscindia .com) and on the Company's website (U RL: 11w11 .rainbowhospilals.in). 7 The unaudited consolidated financial results includ e the financial results of Rainbow Children's Medicare Limited and the financial results of its subsidiaries, Rainbow C R O Pri,ate 1-;111:1,·ct. ,:,,_;nbow Fertil ity l'ri\'al c i_.imited, Rainbm,· Women & Children's 1-lo,pital l'ri\'ate Limited, Rainbow Speciality Hospitals Private Limited, Ro<t'\rnlk f-kalthcarc Pri, ,1,,· Urni:cd Rainbow Child ren's Hospital Pri,·ate Limited, Prashanthi l\1cdicare Private Limited, Pratiksha Women & Child Care Hospital Pr;,:ale Limih'!d. Su:1cr Pr,:,,c l\kdic~I Care LLP anc its other consolidating emity, Rainbow Children's I lospital Foundation. Place : Hyderabad Date • J 1 Oct•>bcr 2026 for and 011 be/wl( o(i/11• Board o(Direc1ors of Rainbow Children's \lcdicarc Limited 8J l)r. Hamcsh Kancharla Chairman and .Hanaging Direclor DIN: 002 12270
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Consolidated Balance Sheet (Rs. in l\lillion) Particulars As at 30 September 2026 31 March 2026 Unaudited Audited ASSETS Non-current assets a. Property, plant and equipment 9,386.76 8,924.33 b. Capital work-in-progress 1,029. 10 757.5 1 c. Right-of-use of assets 7,303.42 6,691.81 d. Goodwil l 1,674.72 1,568.90 e. Other intangible assets 389.53 373.85 f. Intangible assets under development 107.36 34.70 g. Finan cial assets (i) lnvcsh11cnts - 0.03 (ii) Loans 263 .59 275.01 (iii) Other financial assets 511.35 1,423.24 h. Deferred tax assets (net) 563 .68 500.70 i. Non-cuJTent tax asse ts (net) 189.22 158.23 j. Other non-current assets 499.58 411.57 Total non-current assets 21,918.31 21,119 .88 Current assets a. Inventories 536.98 416.34 b. Financial assets (i) Investments 3,536.12 4,044.95 (ii) Trnde receivables 1,334.14 1,031.79 (iii) Cash and cash equivalents 325.50 338.94 (iv) Bank balances other than (iii) above 0.32 - (v) Loans 40.00 40.01 (vi) Other financi:11 assets 1,558.65 506.43 c. Other current assets 335.53 250.08 Total current assets 7,667 .24 6,628.54 TOTAL ASSETS 29,585.55 27,748.42 EQUITY AND LIABILITIES EQUITY a. Equity share capital 1,015.66 1,015.59 b. Other equity 16, 124.24 15,465.15 Equ ity attributab le to owners of the Company 17,139.90 16,480.74 Non-controll ing interest 218 .84 155.14 TOTAL EQUITY 17,358 .74 16,635.88 LIABILITIES Non-curren t liabilitie s a. Financial liabilitie s ( i) Lease I iabi I ities 9,386 .29 8,653 .70 (ii) Other financia l liabiliti es 459.98 434.07 b. Provisions 195.91 159.53 Total non -curre nt liabi lities 10,042.18 9,247.30 Current liabilities a. Fin ancia l liabilities (i) Lease liab ilities 295.94 256.14 (ii) Trade payab les a) Total outstanding dues to micro enterprises and small enterprises 145.04 295.89 b) Total outstanding dues to credi tors other than micro enterpr ises and sma ll 1,120.68 709.79 enterprises (i ii) Other financial liabilities - 263.55 259.65 b. Oth er current liabilitie s ~~tf Sft,f,~-'() 28 1.85 284. 14 c. Provisions ;yaci 60.67 51.21 ~ ,,. cl. Deferred tax liabilities (net) I u HYDERABAD ~ 15.34 7.92 e. Current tax liabilities (net) ~ ,- 1.56 0.50 Total current liabilities 0 &Y" 2,184.63 1,865.24 o>1-;l>ii * c">-::; TOTAL EQUITY AND LIABILITIES 29,585.55 27,748.42 -
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Consolidated Statement of Cash Flows Cash nows from operating activities Profit before tax Adj ustment s: Depreciation and amortisation expense Gain on redemption of mutual funds (net) Unrealised foreign exchange loss (net) Particulars Net gain on financia l assets measured at fair value through profit or loss Interest income on financial assets carried at amortised cost Finance cost Employee share based payment expense Investments written off Allowance/ (reversal) for expected credit loss Bad debts written off Loss/ (gain) on sale of property, plant & equipment (net) Liabilities no longer required written back Adjustments for work ing capital: Increase in inventories Increase trade receivables Increase in financial and other assets Increase in trade payables Increase in financial and current liabilities Increase in provisions Cash generated from opera tions Income tax paid, net Net cash flows gene rated from operatin g activities (A) Cash nows from investing activities Purchase of property, plant and equipment, other intangibles, intangible assets under development including capital advances, capital creditors and capital work- in-pr ogress Proceeds from sale of property , plant and equipment Purchase or investment in subsid iary LLP, net of cash and cash equivalents acquired Bank deposits invested with matur ity of more than three months Bank deposits redeemed with maturity of more than three months Interest received Gain on redemption of mutual funds (net) Investment in mutu al funds Redemp tion of mutual funds Loans realised Paymen t towards lease registration charges and upfront lease premium Net cash flows used in investing activities (B) Cash nows from financ ing activ ities Paymen t of principal portion of lease liabi lities Intere st paid Purchase of treasury shares Proceeds from partial disposal of investment in subsidiary withou t loss of control Proceeds from issuance of equity shares (including treasury shares) Dividend paid Net cas h flows used in financin g activities (CJ Net (decreas e)/ increase in cas h and cash equi valent s (A+B+C) Cash and cash equivalen ts at the beginn ing of the period Cash and cash equ ivalents at the end of the period (note a) Notes: a) Components of cas h and cash equi valents Cash on hand Balance wi th banks: - Cu1Tcnt accoun ts• - On depos it accounts (with original maturity of 3 months or less) For the ) car lo dale ended 30 Scotember 2026 Unaudited 1,954.57 868.03 (117 .27) (1.08) ( 18.11) (71.75) 432.01 16.47 0.03 8.77 0.15 0.66 (0.12) 3,072.36 (120.64) (311.27) (233.24) 262.88 51.49 4 1.05 2,762.63 (584 .95) 2,177 .68 (1,381.70) 0.11 (I 83.27) (169.87) 203.80 25.26 117.27 (2,729.95) 3,256 .89 5.00 (13.01) (869.47) (107.75) (432.02) (429.01) 0.02 2.59 (355.48) (1,32 1.65) (13.44) 338.94 325.5 0 As at 30 Seolember 2026 11.02 314.48 325.50 • Include s an amount of Rs. 36.73 million ( 30 September 2025: Rs. Nil ) earmarked towards ongo111g CSR proJects (Rs. in ;\ 1 ill ion) For the year lo dale ended 30 Scutember 2025 Unaudited 1,737.44 700.28 ( 190.41) - (18.02) (59.59) 369.27 6.54 (2 1.44) 1.42 ( 11.86) (2.01) 2,511.62 (127 .73) (280.27) (41.51) 383.13 54.81 16.88 2,5 16.93 (441.06) 2,075.87 (3,022.72) 12.77 (2,508 78) 2,489.94 20.29 190.41 (3,499.94) 5,069 .97 (1,248.06) (88.00) (369.62) 0.07 (304.64) (762. 19) 65.62 202.55 268.17 As at 30 September 2025 10.60 257.57 268.17