Interim report
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Yatharth Hospital & Trauma Care Services Limited CIN No .: L85110DL2008PLC174706 YH / SE / 32 / 2026-27 August 10 , 2026 The Listing Department National Stock Exchange of India Limited Exchange Plaza , 5th Floor , Plot No. C / 1 G Block , Bandra - Kurla Complex , Bandra ( E ) Mumbai 400 051 , India Symbol : YATHARTH ISIN : INEOJO301016 Dept. of Listing Operations BSE Limited , Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai -400001 , India Scrip Code : 543950 ISIN : INEOJO301016 Sub : Outcome of Board Meeting under Regulation 30 of the SEBI ( Listing Obligations and Disclosures Requirements ) Regulations , 2015 ( “ SEBI Listing Regulations , 2015 ” ) Dear Sir / Madam , Pursuant to Regulations 30 and 33 of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( " SEBI LODR Regulations " ) , we hereby inform you that the Board of Directors of Yatharth Hospital & Trauma Care Services Limited ( " Company " ) , at its meeting held today , i.e. , August 10 , 2026 , has , inter alia , considered and approved the following items : 1 . 2 . 3 . Registered Office Unaudited Financial Results ( Standalone and Consolidated ) for the first quarter ended June 30 , 2026 . A copy of the said financial results , along with the Limited Review Report issued by M / s . MSKA & Associates LLP ( formerly known as M / s . MSKA & Associates ) bearing FRN : 105047W / W101187 , statutory auditors of the Company is enclosed herewith as " Annexure - A " . Declaration of the first interim dividend during the Financial Year 2026-27 . In continuation to our Letter No. YH / SE / 28 / 2026-27 dated August 04 , 2026 and pursuant to Regulation 30 of SEBI LODR Regulations , we hereby inform you that the Board of Directors have approved & declared the first Interim Dividend of Rs . 0.50 / - ( Fifty Paisa ) per equity share of face value of 10 each ( being 5 % ) during the Financial Year 2026-27 amounting to Rs . 4,81,77,178.50 / - ( Rupees Four Crore Eighty One Lakh Seventy Seven Thousand One Hundred Seventy Eight and Fifty Paisa Only ) . Record Date for Determining the entitlement of the members to the First Interim Dividend during the Financial Year 2026-27 . Pursuant to the Regulation 42 of SEBI ( Listing Obligations & Disclosure Requirements ) Regulations , 2015 , we hereby inform you that the Company has fixed the record date , JA - 108 , DLF Tower A , Jasola District Centre , New Delhi - 110025 Tel : 011-49967892 Corporate Office Sovereign Capital Gate , FC - 12 , Sec - 16A , Noida - 201301 Tel : 0120-6811236 | Email : cs@yatharthhospitals.com Web : www.yatharthhospitals.com Our Hospitals Sector Omega - 01 , Greater Noida , Uttar Pradesh - 201308 Sector - 01 , Greater Noida West , Uttar Pradesh - 201306 Sector - 110 , Noida , Uttar Pradesh - 201304 Jhansi Mauranipur Highway , Orchha , Madhya Pradesh - 472246 Sector - 88 , Faridabad , Haryana - 121002 4C Institutional Area , North Extension , Model Town 3 , New Delhi - 110009 Plot No. 9 & 9A , Sector 20B , Faridabad , Haryana - 121001
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i.e. Friday, August 14, 2026 for the purpose of the aforesaid interim dividend. 4. Approval of the “Yatharth Hospital & Trauma Care Services Employees Stock Option Scheme - 2026” for the Company and its Subsidiaries in terms of SEBI (Share Based Employee Benefits and Sweat Equity) regulations, 2021. The Board of Directors, at their meeting held today, based on the recommendation of the Nomination and Remuneration Committee, has inter alia considered, and approved the Introduction of ‘Yatharth Hospital & Trauma Care Services Employees Stock Option Scheme 2026’ (“ESOP 2026”) and related matters which will be subject to approval by the shareholders’. The details of the same as required pursuant to Regulation 30 of the Listing Regulations read with Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is annexed as “Annexure-B” to this letter. 5. Re-appointment of Cost Auditor for the financial year 2026-27. Re-appointment of M/s Subodh Kumar & Co., Cost Accountants (Firm registration number: 104250) as the Cost Auditor of the Company, for the Financial Year 2026-27. The detailed disclosure as required under Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 is enclosed as “Annexure-C”. The above information will also be made available on website of the Company at https://www.yatharthhospitals.com/investors/financial-section/quaterly-results The Board Meeting commenced at 02:33 PM (IST) and concluded at 03:41 PM (IST). This is for your kind information and records. Thanking You Yours Faithfully, For Yatharth Hospital & Trauma Care Services Limited Ritesh Mishra Company Secretary & Compliance Officer M. No. A51166 Encl.: A/a
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MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Magnum Global Park Unit No-2101-211 SA & 8, Floor 21 Sector-58, Arch View Drive Gurugram 122011, INDIA Independent Auditor's Review Report on Standalone unaudited financial result s of Yatharth Hospital & Trauma Care Services Limited for the quarter pursuant to the Regulation 33 of t he SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended. To The Board of Directors of Yatharth Hospital & Trauma Care Servi ces Limited 1. We have reviewed the accompanyi ng statement of standalone unaudited financial results of Yatharth Hospital & Trauma Care Services Limited (hereinafter referred to as 'the Company') for the quarter ended June 30, 2026 ('the Statement ') attached herewith, being submitte d by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange .Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('th e Regulations') . 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Company's Board of Directors, has been prepared in accordance with the recognitio n and measurement principles laid down in Indian Accounting Standard 34 'Interim Financial Reporting', prescribed under Section 133 of the Companies Act, 2013 ('the Act' ) read with relevant rul es issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the 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 Institu te of Chartered Accountants of India. A review of interim financial information consists of making inquiri es, primaril y of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantia lly less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matt ers that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted 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 Ind AS 34 and other recognised accountin g principles generally accepted in India has not disclosed the information requir ed to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Hyderabad I Kochi I Kolkata I Mumbai I Pune www.mska.in
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MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 5. The Statement of the Company for the quarter ended June 30, 2025, was reviewed by another auditor whose report dated August 05, 2025, expressed an unmodified conclusion on that Statement. For MS KA & Associates LLP (formerly known as MS KA & Associates) Chartered Accountants ICAI Firm Registration No. 105047W /W101187 Sumit Verma Partner Membership No. : 509426 UDIN: 26509426BLPECH1033 Place: Gurugram Date: August 10, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kechi I Kolkata I Mumbai I Pune www.mska.in
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Y ATHARTH HOSPITAL ft TRAUMA CARE SERVICES LIMITED Registered Office: JA 108 DLF Tower A, Jasola District Cent re, South Delhi, Delhi 110025, India Corporate Office : Sovereign _Capital Gate, FC 12 Sector 16A, Naida Sector 16, Gautam Buddha Nagar, Naida, Uttar Pradesh, India, 201301 Website: www.yat harthhospitals.com Email: cs@yatharthhospitals.com CIN: L85110DL2008PLC174706 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (INR in Millions except Shares and EPS) Standalone Particulars Quarter Ended Year Ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Audited Unaudited Audited I Revenue from operations 1,763.08 1,638.71 1,307.22 5,918.84 II Other income 133.30 67.64 66.81 232.10 Ill Total Income (1+11) 1,896.38 1,706.35 1,374.03 6,150.94 IV Expenses Purchase of drugs, consumables and implants 328.63 314.63 272.52 1,145.98 Change in inventories of drugs, consumables and implants (8.53) (32.92) (0.02) 5.58 Employee benefits expense 347.87 314.15 235.38 1,143.77 Finance costs 53.1 3 44.77 1.57 57.31 Depreciation and amortisation expenses 100.89 104.54 46.87 304.59 Other expenses 693.54 651.04 443.02 2,221.87 Total expenses (IV) 1,515 .53 1,396 .21 999 .34 4,879.10 V Profit before tax (Ill - IV) 380.85 310.14 374.69 1,271.84 VI Tax expense Current tax 87.34 68.13 101.65 311.35 Income tax of earlier years (7.19) Deferred tax charge I (credit) 11.83 4.45 1.82 13.58 Total tax expense (VI) 99.17 72.58 103.47 317. 74 VII Profit for the period / year (V - VI) 281 .68 237.56 271.22 954.10 VIII Other Comorehensive Income I (loss) Items that will not be reclassified to profit or loss Remeaurement gain / (losses) on defined benefit plans 0.93 2.10 (0.84) 3.53 Income tax relating to items that will not be reclassified to profit or (0.23) (0.53) 0.21 (0.89) loss Total other comprehensive income/ (loss) for the period/ year 0.70 1.57 (0.63) 2.64 IX Total Comprehensive Income for the period/ year (VII + VIII) 282. 38 239 .13 270.59 956 . 74 X Paid up Equity Share Capital (Face Value Rs. 10/- per share) 963 .54 963.54 963.54 963.54 XI Other equity 15,232.24 XII Earnings per equity share of Rs. 10/- per share (Not annualised except for the year ended March 31, 2026) Basic (in INR) 2.92 2.47 2.81 9.90 Diluted (in INR) 2.92 2.47 2.81 9.90
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Notes to the unaudited standalone financial results of Yatharth Hospital & Trauma Care Services Limited ('the Company') for the Quarter ended June 30, 2026 1. The un-audited standalone financial results ('the Statement') of the Company for the Quarter ended June 30, 2026, have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the companies Act 2013 read with the companies (Indian Accounting Standard) Rule 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeti ngs held on August 10, 2026. The Statuary Auditors have carried out limited review of the above Statement. 2. The Chief operating decision maker (CODM- CEO) examines the Company's performance from revenue perspective and identifies 'Medical and Healthcare · Services· as the only business revenue segment. The Company operates in the India and it constitutes the single geographical segment. 3. During October 2023, The Income Tax Department ("the Department") conducted searches under section 132 of the Income tax act at the premises belonging to the Company, it's subsidiary companies and the key managerial persons. The Company provided necessary information and data, as required by the Income Tax departm ent, and provided the required co-operation. Further, the Department had ordered for provisional attachment under Section 281 B of the IT Act, of some properties, bank deposits, cash balance and investment in subsidiary companies. During the previous year, the department has released provisional attachments on properties and bank deposits as stated above and issued the Assessment Order for Assessment years 2014· 15 and 2023-24. The Company has filed appeal against the said order. Based on internal assessment, the Company believes that no material liability is expected in this matter. Accordingly, no provision is required to be made in the Statement in this regard. 4. The Board of Directors at its meeting held on August 10, 2026, has declared Interim Dividend of INR 0.50 per equity share. 5. The figures for the last quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to-date figures up to December 31, 2025, being the date of the end of the third quarter of the finan cial year which were subject to limited review by the statutory auditors. 6. Previous period/ year figures have been regrouped/ reclassifi ed, wherever necessary, to make them comparable to current quarter figures. 7. The aforesaid Statement is available on the Company's website (www.yatharthhospitals.com) and on the website of the Stock Exchanges (www.bseindia.co m and www.nseindia.com). On behalf of the Board of Directors Yathar Hospital & Trauma Care Services Limited 1/ Dr. Ajay Kumar Tyagi Chairman and Whole Place: Noida Dated: August 10, 20
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MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Magnum Global Park Unit No-2101-211 SA & B, Floor 21 Sector-58, Arch View Drive Gurugram 122011, INDIA Independent Auditor's Review Report on consolidated unaudited financial results of Yatharth Hospital & Trauma Care Services Limited for the quarter pursuant to the Regulatio n 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015, as amended To the Board of Directors of Yatharth Hospital & Trauma Care Servic es Limi ted 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Yatharth Hospital & Trauma Care Services Limited (hereinafter referred to as 'the Holding Company'), its subsidiaries, (the Holdin g Company and its subsidiaries together referred to as the 'Group') for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitt ed by the Holding Company pursuant to the requirements of Regulation 33 of the Securiti es and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Regulati ons' ). 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 Reporti ng' prescribed under Section 133 of the Companies Act, 2013 ('the Act' ) read with relevant rules issued thereunder ('Ind AS 34') and other recognised accounting principles generally accepted in India and is in compliance with the 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 Institut e of Chart ered Accountants of India. A review of interim financial inform ation consists of making inquiri es, 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 specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identifi ed in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circul ar issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applic able. 4. This Statement includes the results of the Holding Company and the fol lowi ng entiti es: Sr. Name of the Entity Relationship with the No Holding Company 1 AKS Medical & Research Centre Private Limited Wholly owned Subsidiary 2 Ramraja Multispeciality Hospital & Trauma Centre Private Limit ed Wholly owned Subsidiary 3 Sanskar Medica India Limited Wholly owned Subsidiary 4 Pristine lnfracon Private Limited Wholly owned Subsidiary 5 Shantived Institut e of Medical Sciences Private Limit ed Wholly owned Subsidiary 6 MGS lnfote ch Private Limite d Subsidi ary Company Registered Office : 602, Rahej a Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengalur u I Chandigarh I Chennai I Coimbatore I Goa I Hyderabad I Kochi I Kolkata I Mumbai I Pune www.mska.in
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MSKA & Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the 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 the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of five subsidiaries included in the Statement, whose interim financial results reflects total revenues of INR 1,165.03 million, total net profit after tax of INR 35. 98 million and total comprehensive income of INR 35. 98 million, for the quarter ended June 30, 2026, as considered in the Statement. These interim financial results 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 subsidiaries is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors. 7. The Statement of the Group for the quarter ended June 30, 2025, .was reviewed by another auditor whose report dated August 05, 2025, expressed an unmodified conclusion on that statement. For MS KA & Associates LLP (formerly known as MS KA & Associates) Chartered Accountants ICAI Firm Registration No. 105047W /W101187 Sumit Verma Partner Membership No.: 509426 UDIN: 26509426URNQXP3043 Place: Gurugram Date: August 10, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 I LLPIN: ACT-3789 Ahmedabad I Bengaluru I Chandigarh I Chennai I Coimbatore I Goa I Gurugram I Hyderabad I Kochi I Kolkata I Mumbai I Pune www.mska.in
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YATHARTH HOSPITAL ft TRAUMA CARE SERVICES LIMITED Registered Office: JA 108 OLF Tower A, Jasola District Centre, South Delhi; Delhi 110025, India Corporate Office: Sovereign Capital Gate, FC 12 Sector 16A, Naida Sector 16, Gautam Buddha Nagar, Naida, Uttar Pradesh, India, 201301 Website: www.yatharthhospitals.com Email: cs@yatharthhospita ls.com CIN : L851100L2008PLC174706 STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 (INR in Million except Shares and EPS) Consolidated Quarter Ended Year Ended Particulars June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 Unaudited Audited Unaudited Audited I Revenue from operations 3,926.54 3,415.63 2,592.47 12,071.72 II Other income 43.53 71 .08 78.35 257.87 Ill Total Income (1+11) 3,970.07 3,486.71 2,670.82 12,329.59 IV Expenses Purchase of drugs, consumables and implants 710.97 578.27 541.36 2,342.69 Change in inventories of drugs, consumables and implants (17.49) 43.54 (19.49) 2.86 Employee benefits expense 779.09 700.96 481.77 2,345.98 Finance costs 65.92 50.71 1.90 65.35 Depreciation and amortisation expenses 282.38 299.96 149.19 878.06 Other expenses 1,537.15 1,293.75 929.21 4,459.05 Total expenses (IV) 3,358.02 2,967.19 2,083 .94 10,093.99 V Profit/ (loss) before exceptional items and tax (Ill-IV) 612.05 519.52 586.88 2,235.60 VI Tax expense Current tax 156.67 125.91 146.06 533.16 Income tax of earlier years (12.75) (7.16) Deferred tax 1.15 (40.62) 20.42 6.55 Total tax expense (VI) 157.82 72.54 166.48 532.55 VII Profit after tax for the period/ year (V-VI) 454.23 446. 98 420.40 1,703.05 Profit after tax for the period/ year attributable to: Owners of the Holding Company 470.61 475.20 420. 36 1,753.80 Non-controlling interests (16.38) (28.22) 0.04 (50.75) VIII Other Comprehensive Income Items that will not be reclassified to profit or loss Owners of the Holding Company 1. 34 4.43 (1.83) 5.73 . Non-controlling interests IX Total Comprehensive Income for the period/ year (Vll+Vlll) 455.57 451.41 418.57 1,708.78 Total Comprehensive Income for the period/ year attributable to: Owners of the Holding Company 471.95 479 .63 418.53 1,759.53 Non-controlling interests (16. 38) (28.22) 0.04 (50.75) X Paid up Equity Share Capital (Face Value Rs. 10/ - per share) 963.54 963.54 963.54 963.54 XI Other equity 16,842.08 XII Earnings per equity share of Rs. 10/- per share (Not annualised except for the year ended March 31 , 2026) Basic 4.88 4.93 4.35 18.20 Diluted 4.88 4.93 4.35 18.20
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Notes to the unaudited Consolidated Financial Results of Yatharth Hospital & Trauma Care Services Limited ('the Company') for the Quarter ended June 30, 2026 1. The un-audited consolidated financial results ('the Statement') of Yatharth Hospital & Trauma Care Services Limited ('the Holding Company') along with its subsidiaries ('together refe rred as "Group'") for the Quarter ended June 30, 2026, have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the companies Act 2013 read with the companies (Indian Accounting Standard) Rule 2015, as amended. These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. The Statuary Auditors have carried out limited review of the above Statement. 2. The Chief operating decision maker (CODM- CEO) examines the Group's performance from revenue perspective and identifies 'Medical and Healthcare Services' as the only business revenue segment. The Group operates in India, and it constitutes the single geographical segment. 3. During October 2023, The Income Tax Department ("the Department") conducted searches under section 132 of the Income tax act at the premises belonging to the Holding Company, subsidiary companies and the key managerial persons of the Company. The Group provided necessary information and data, as required by the Income Tax department, and provided the required co-operation. Further, the Department had ordered for provisional attachment under Section 281 B of the IT Act, of some properties, bank deposits, cash balance and investment in subsidiary companies. During the previous year, the department has released provisional attachments on properties and bank deposits as stated above and issued the Assessment Order for Assessment year 2014- 15 and 2023-24 to Holding Company and some of it's subsidiary companies. The Group has filed appeal against the said order. Based on ·internal assessment, the Group believes that no material liabilit y is expected .in this matt er. Accordingly, no provision is required to be made in the statement in this regard. 4. During the current quarter, the Group has acquired under construction hospital at Gu rug ram for a consideration of INR 1,000 Million. The said hospital will have capacity of 250 beds and is expected to start commercial operations within next twelve months. 5. The Board of Directors of Holding Company at its meeting held on August 10, 2026, has declared Interim Dividend of INR 0.50 per equity share. 6. Figure for the quarter ended March 2026 represents difference between the audited figures in respect of the full financial year up to March 31, 2026 and the unaudited published year-to date figures up to December 31, 2025, being the date of the end of the third quarter of the financial year which were subject to limited review by the statutory auditors. 7. Previous period/ year figures have been regrouped/ reclassified, wherever necessary, to make them comparable to current quarte r figures. 8. The aforesaid Statement is available on the Holding Company's website (www.yatharthhospit als.com) and on the website of the Stock Exchanges (www.bseindia .com and www.nseindia.com ). • On behalf of the Bo Yathar • Dr. Ajay umar Tyagi Chairman and Whole-time Place: Noida Dated: August 10, 2026
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Annexure-B Pursuant to Regulation 30 read with Para B of Part A of Schedule III of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘SEBI Listing Regulations’), read with SEBI Master Circular no. HO/49/14/14(7)2025- CFD-POD2/I/3762/2026 dated January 30, 2026 Particulars Yatharth Hospital & Trauma Care Services Employee Stock Option Scheme – 2026 (“ESOP 2026”) Brief details of options granted Yatharth Hospital & Trauma Care Services Employee Stock Option Scheme – 2026 (“ESOP 2026”) has been formulated by the Company and to be implemented by its Board of Directors /Nomination & Remuneration Committee in terms of provisions of Companies Act, 2013 and rules made thereunder, Regulation 19 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 issued by Securities and Exchange Board of India (the “SEBI”) and other applicable laws. The ESOP 2026 has been approved by the Board of Directors at their meeting held on August 10, 2026, subject to the approval of the members. Whether the scheme is in terms of SEBI (SBEB) Regulations, 2021 (if applicable) Yes Total number of shares covered by these options 2,50,000 (Two Lakh Fifty Thousands) Equity Shares (“Shares”) of face value of Rs. 10/- each Pricing formula; The Exercise Price shall be as may be decided by the Board/ Committee as is allowed under the Companies Act / SEBI (SBEB and Sweat Equity) Regulations, 2021 which in any case will not be lower than the face value of the equity shares of the Company on the date of such grant. Further the Exercise Price can be different for different set of Employees for Options granted on same / different dates. The same shall be subject to any fair and reasonable adjustments that may be made on account of corporate actions of the Company in order to comply with the applicable laws. Options vested Nil Time within which option may be exercised The exercise period shall not be more than 2 (Two) years from the date of respective vesting of Options. Options exercised; Nil
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Money realized by exercise of options Not Applicable The total number of shares arising as a result of exercise of option Not Applicable Options lapsed Not Applicable Variation of terms of options Not Applicable Brief details of significant terms Eligibility: The appraisal process for determining the eligibility of the Employee(s) will be specified by the Board of Directors/Nomination and Remuneration Committee and will be based on criteria such as the grade of Employee, length of service, performance record, merit of the Employee, future potential contribution by the Employee and/or by any such criteria that may be determined by the Board of Director/Nomination and Remuneration Committee. Vesting: Vesting of Options may commence after a period of not less than 1 (one) year from the date of individual grant. The vesting may occur in one or more tranches, subject to the terms and conditions of vesting, as stipulated in Scheme. Exercise Period: The exercise period shall not be more than 2 (Two) years from the date of respective vesting of Options. Administration: The ESOP 2026 will be implemented directly by the Company under the guidance of the Board of Directors/ Nomination and Remuneration Committee. Subsequent changes or cancellation or exercise of such options Not Applicable Diluted earnings per share pursuant to issue of equity shares on exercise of options The diluted earnings per share shall be determined on exercise of options.
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Annexure-C Pursuant to Regulation 30 read with Para A of Part A of Schedule III of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘SEBI Listing Regulations’), read with SEBI Master Circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 Sr. No. Details of Events Information of such events(s) a) Reason for change viz., appointment, resignation, removal, death or otherwise; Re-appointment of M/s Subodh Kumar & Co., Cost Accountants (Firm registration number: 104250) as the Cost Auditor of the Company, for the Financial Year 2026-27. b) Date of Appointment/ Re-appointment and term of Appointment/ Re-appointment August 10, 2026, for the Financial Year 2026-27. c) Brief profile (in case of appointment) M/s Subodh Kumar & Co., is a reputed firm of Cost Accountants established in November 2015, specializing in Cost Accounting, Cost Auditing, and Maintenance of Cost Records. Since its inception, the firm has built a strong reputation for delivering high- quality professional services and has consistently served a diverse clientele, including many well- established and reputed companies across various sectors. d) Disclosure of relationships between directors (in case of appointment of a director). Not Applicable