Interim report
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Yatharth Hospital & Trauma Care Services Limited CIN No.: L85110DL2008PLCI174706 YH/SE/65/2026-27 November 03, 2026 The Listing Department Dept. of Listing Operations National Stock Exchange of India Limited BSE Limited, Exchange Plaza, 5th Floor, Plot No. C/1 Phiroze Jeejeebhoy Towers, G Block, Bandra-Kurla Complex, Bandra (E) Dalal Street, Mumbai - 400 051, India Mumbai -400001, India Symbol: YATHARTH Scrip Code: 543950 ISIN: INEOJO301016 ISIN: INEOJO301016 Sub: Outcome of Board Meeting - Financial Results. 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., November 03, 2026, has, inter alia, considered and approved the Unaudited Financial Results (Standalone and Consolidated) for the second quarter and half year ended September 30, 2026. The copy of the said financial results, along with the Limited Review Report issued by M/s. M S K A & Associates LLP (formerly known as M/s. M S K A & Associates), Statutory Auditor of the Company, is enclosed herewith. The aforesaid information will also be available on the Company’s website at https: //www.yatharthhospitals.com/investors/financial-section/quaterly-results The Board Meeting commenced at 01:18 P.M. (IST) and concluded at 01:52 P.M. (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 Registered Office Our Hospitals JA-108, DLF Tower A, Jasola District Centre, New Delhi- | 10025 @ Sector Omega-01, Greater Noida, Uttar Pradesh-201308 Tel: 011-49967892 9 Sector-01, Greater Noida West, Uttar Pradesh-201306 " 9 Sector-110, Noida, Uttar Pradesh-201304 Corporate Office 9 Jhansi Mauranipur Highway, Orchha, Madhya Pradesh-472246 Sovereign Capital Gate, FC-12, Sec-16A, Noida-201301 9 Sector88, Faridabed,Haryana-121002 Tok: 0120:681 1238 | Emall;cs@yatharibhosplale.com @ 4C Institutional Area, North Extension, Model Town 3, New Delhi- 110009 Webs wwwtyatharthhospials.com @ Plot No.9 & 9A, Sector 208, Faridabad, Haryana- 121001 @ NHI9, Near Gurudwara Guru Ka Taal, Sikandra, Agra, Uttar Pradesh-282007
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M Global Park MSKA & Associates LLP Ui ora 101 21130 5, Floo 21 (Formerly known as M S K A & Associates) éeu‘rfg'r:ri ;‘{;S‘dm;zve Chartered Accountants Independent Auditor’s Review Report on Standalone unaudited financial results of Yatharth Hospital & Trauma Care Services Limited for the quarter and year to date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Yatharth Hospital & Trauma Care Services Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Yatharth Hospital & Trauma Care Services Limited (hereinafter referred to as ‘the Company’) for the quarter ended September, 2026 and the year to-date results for the period from April 01, 2026 to September 30, 2026 (‘the Statement’) attached herewith, being submitted 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 (‘the 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 recognition 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 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 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 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 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 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. For MS K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 \ UV‘W Sumit Verma Partner ‘Membership No.: 509426 UDIN: 26509426 WCYTFN7113 Place: Gurugram Date: November 03, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in
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YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delh, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 [Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com (CIN: L85110DL2008PLC 174706 Statement of standalone unaudited financial results for the quarter and half year ended September 30, 2026 (Amounts in INR million, unless otherwise stated) Quarter ended Half year ended Year ended Sr. [Particulars September 30, | June 30, | September 30, | September 30, | September 30, | March 31, 2026 No. 2026 2026 2025 2026 2025 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | _(Unaudited) (Audited) T [income () Revenue from operations 1,949.06 1,763.08 1,383.72 3,712.14 2,690.94 5,918.8¢ (b) Other income 146.45 133.30 50.65 279.75 17.46 22.10 Total income 2,095.51 | 1,896.38 1,434.37 3,991.89 2,808.40 6,150.94 2 |Expenses Purchase of drugs, consumables and implants 367.73 326.63 27077 696.36 543.29 1,145.98 Changes in inventories of drugs, consumables and mplants (7.54) .59 (10.36) (16.07) 10.38)] 5.58 Employee benefits expense 386.70 347.87 277.96 734.57 513.34 1,143.77 Finance costs 58.03 5313 185 EIERTS 3.4 57.31 Depreciation and amortisation expense 105.62 100.89 63.18 20651 110.05 304.59 Other expenes 743.60 693,54 565.00 1,437.14 1,008.02 2,221.87 Total expenses 1,654.14 | 1,515.53 1,168.40 3,169.67 2,167.74 4,879.10 3 |Profit before tax (1-2) 44137 380.85 265.97 822.22 640.66 1,271.84 4 |Tax expense - Current tax 99.02 87.34 56.09 186.36 157.74 311.35 - Income tax of earlier years - - - - (7.19) - Deferred tax (28.26) 11.83 (16.43) 5.29 13.58 Total tax expenses 70.76 99.17 59.56 169.93 163.03 317.74 5 |Net Profit (3-4) 370.61 281.68 206.41 652.29 477.63 954.10 6 |Other comprehensive income . (i) Items that will nat be reclass:~d to profit or loss 6.83 0.93 L6t 7.76 (023) 3.5 (i) Income tax relating to items that will not be reclassified to profit or loss (1.72) 0.23) __0.15) (1.95) 0.06 (©.89) Total other comprehensive ince. 5.11 0.70 55 5.81 ©.17) 2.64 7 |Total comprenensive income (5+6) 375.72 282.38 206.87 658.10 477.46 956.74 8 |Paid-up equity share capital (face value of INR 10/- per share) 963.54 963.54 963,54 963.54 963.54 963.54 9 |Reserves as shown in the audited balance sheet 15,232.24 Earnings per share (of INR 10/ each) (not annualised for quarters): (a) Basic (in INR) ; 3.85 2.92 B 6.77 4.96 9.90 (b) Diluted (in INR) 385 2.92 6.77 4.96 9.90
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YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com CIN: L85110DL2008PLC 174706 Unaudited Standalone Balance Sheet as at September 30, 2026 Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 16A, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 (Amounts in INR million, unless otherwise stated) Asat Asat September 30, 2026 March 31, 2026 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 3,728.64 3,583.07 |Capital work-in-progress 239.41 184.43 Right-of-use assets 91.75 343.12 Financial assets (i) Investments in Subsidiaries 5,324.25 5,324.25 (i) Investments in other entities 13.48 13.48 (i) Loans 5,085.56 4,677.60 (iv) Other financial assets 585.73 468.60 Income tax assets (net) 773 100.03 Other non-current assets 63.51 122.42 Total non-current assets 15,604.06 14,817.00 Current assets Inventories 103.39 87.32 Financial assets (i) Trade receivables 2,427.25 2,055.15 (i) Cash and cash equivalents 1,409.47 1,649.82 (i) Bank balances other than (i) above 92.76 343 (iv) Loans 13075 4.66 (v) Other financial assets 620,19 359.87 Other current assets 61.43 74.24 ‘otal current assets 4,845.24 4,59-.49 | rotal assets 20,449.30 19.4:1.49 21Ty AND LIABILITIES |Equity caquity share capital 963.54 903.54 Other equity 15,859.77 15,232.24 Total equity 16,823.31 16,195.78 Liabilities Non-current liabilities IFinancial liabilities (i) Borrowings 1,959.14 1,988.89 (ii) Lease liabilities 81.13 90.34 Provisions 40.03 30.76 Deferred tax liabilities (net) 44.44 58.92 (Other non-current liabilities 47.47 37.61 Total non-current liabilities 2,172.21 2,206.52 Current liabilities Financial liabilities (i) Borrowings 587.61 250.00 (ii) Lease liabilities. 17.75 17.27 (i) Trade payables “Total outstanding dues of micro enterprises and small enterprises 154.17 168.32 “Total outstanding dues of creditors other than micro enterprises and small enterprises 315.20 316.13 (iv) Other financial liabilities 292.63 203.62 Provisions 26.93 16.76 Other current liabilities 59.49 37.09 Total current liabilities 1,453.78 1,009.19 Total liabilities 3,625.99 3,215.71 Total equity and liabilities 20,449.30 19,411.49 ¥
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YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com CIN: L851100L2008PLC 174706 Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 Unaudited Standalone Statement of Cash Flows for the half year ended September 30, 2026 (Amount in INR miltion, unless otherwise stated)) For the half year ended September 30, 2026 For the half year ended September 30, 2025 (Unaudited) (Unaudited) Cash flow from operating activities Profit before tax 822.22 640.66 |Adjustments for: Depreciation and amortisation expense 20651 11005 Finance costs 106,39 312 Share based payments to employees 5.04 Export and other incentives (2.08) . Interest income on fixed deposits (41.83) (74.74) Interest income on loan to subsidiary companies @15.87) a4.82) interest income on unwinding of security deposits ©0.42) (Gain on redemption of investments in mutual fund - (26.35) Provisions no longer required, written back (4.41) Provision for expected credit losses 54.25 72.37 (Operating profit before working capital changes 929.80 710.29 (Changes in working capital [Movement in trade receivables (426.35) (532.84) IMovement in inventories 16.07) (10.38)| [iovement in other financial assets (19 (@7.29)| [movement in other assets 12.98 (7.43) [Movement in provisions 27.20 6.68 [movement in trade payables 10.67) 1.3 [Movement in other financial liabilities 91.69 (i )| [Movement in other liabilities 15.93 6.02 Cash generated from operations 62132 11461 ITax paid (net of refunds) (158.06) (130.37) Net cash inflows/ (outflows) from operating activities (A) 463.26 (15.56)| Cash flow from investing activities Purchase of Property, plant and equipment, including capital work-in-progress @22.91) (951 Investment in fixed deposits (net) (90.60) 4g5.44) Interest income received on fixed deposits. 2.89 7274 Proceeds from mutual funds (net) - 575.41 Loans to subsidiary companies (net) (318.18) (343.59) Investment in other entity - _10.38)] Net cash used in investing activities (B) (688.80) (1,140.97) Cash flow from financing activi Payment of principal lease liabilities (169.95) 112.36)] Payment of interest on lease liabilities “.47) (295, Proceeds from borrowings, net of prozessing fees. 307.86 Interest paid on borrowings (100.07) ©.17) Dividend paid 48.18) - Net cash outflows from financing activities (C) (14.81) (15.48) Net (decrease) in cash and cash equivalents (A+B+C) (240.35) (1,172.21)| (Cash and cash equivalents at the beginning of the period 1,644.61 2,376.88 Cash and cash equivalents at the end of the period excluding restricted cash and bank balance 1,404.26 1,204.67 Reconciliation of cash and cash equivalents as per the cash flow statement Cash and cash equivalent (considered in cash flow statement) 1,404.26 1,204.67 Add:- Restricted cash and bank balance 5.21 108 Total cash and cash equivalents at end of the period 1,409.47 121555
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[YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delh, India, 110025 Corporate office: Soverelgn Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 | Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com CIN: L85110DL2008PLC174706 Notes to the standalone financial results: 1 The unaudited standalone financial results (the Statement’) of Yatharth Hospital & Trauma Care Services Limited (the Company’) for the quarter and half year ended September 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| November 03, 2026. The Statuary Auditars have carried out limited review of the above Statement. IThe Chief Operating Decision Maker (“CODM"), being the Chief Executive Officer (“CEQ"), reviews the Company’s performance and allocates resources primarily based on revenue from| its aperations. Accordingly, the Company has identified “Medical and Healthcare Services” as s sole operating segment. The Company operates entirely within India and, accordingly, has a single geographical segment. 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 and the, key managerial persons of the Company. The Company provided necessary information and data, as required by the Income Tax department, and provided the fullest co-operation. Further, the Department had ordered for provisional attachment under Section 281B of the IT Act, of some properties, bank deposits, cash balance and investment in subsidiary| compantes. During the previous year, the department has released provisional attachments on properties and bank deposits as stated above. During the current quarter, the Company has received assessment orders from the Deputy Commissioner of Incame Tax demanding INR 296.62 million plus interest of INR 114.20 million| for all opened assessment years i.e. AY 2014-15 to AY 2024-25. The Company has filed appeals before the CIT (Appeals) against the aforesaid assessment orders for the respectivel assessment years. Based on internal assessment, the Company is confident of abtaining substantial relief i the appellate proceedings and no significant Liability is expected. |Accordingly, no provision has been made in the Statement in this regard. [The Company entered into a definitive agreement with Rasmalai Limited (affiliate of Advent International) wherein it is agreed that Advent International will hold 24.9% equity stake in| the Company on a fully diluted basis. The requisite shareholder approvals were obtained at the Extraordinary General Meeting held on October 15, 2026. The above said proposed| transaction s subject to the receipt of applicable regulatory approvals and satisfaction of pracedent customary conditions. During the current quarter, the Company granted total 227,693 employee stock options (“Options”) under the Yatharth Hospital & Trauma Care Services Employee Stock Option Scheme 2024 (“ESOP 2024") at an exercise price of Rs.10 per option on August 10, 2026 to employees of the Company (this includes 148,670 Options issued to employees of subsidiary| |companies). The options have vesting period upto four years and are subject to fulfilment of certain service conditions. The figures for the previous period/year have been regrouped ‘reclassified, wherever necessary, to conform classification in current period. The aforesaid Statement is available on the Company's website at www.yatharthhospitals.com and on the websites of the stock exchanges at www.bseindia.com and [wwiw.nseindia. com. For and on behalf of the Board of Directors of Yatharth Hospital & Trauma Care Services Limited ool Dr. Afay Kumar Tyagi Chairman and Whole-time Director DIN:0179288¢ Date: November 03, 2026 Place: Noida
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Magnum Global Park MSK A & Associates LLP o ok s 8 Floor 2t ; Sector-58, Arch View Drive (Formerly known as M S K A & Associates) Gf,cm"gr,am 122011, INDIA Chartered Accountants Independent Auditor’s Review Report on consolidated unaudited financial results of Yatharth Hospital & Trauma Care Services Limited for the quarter and year to date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201 5, as amended To the Board of Directors of Yatharth Hospital & Trauma Care Services Limited 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 Holding Company and its subsidiaries together referred to as the ‘Group’) for the quarter ended September 30, 2026 and the year to-date results for the period from April 01, 2026 to September 30, 2026 (‘the Statement’) attached herewith, being submitted by the Holding 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 (‘the Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 ‘Interim Financial Reporting’ 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 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 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 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 Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the following entities: sr. No Name of the Entity Relationship with the Holding Company 1 AKS Medical & Research Centre Private Limited Wholly owned Subsidiary 2 Ra'mraja _Mu'ltlspeclahty Hospital & Trauma Centre Wholly owned Subsidiary Private Limited 3 Sanskar Medica India Limited Wholly owned Subsidiary Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India i Tel: +9122 6974 0200 | LLPIN: ACT-3789 Ahmedabad | Bengaluru | Chandicarh | Chennai | Coimbatore | Goa | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in
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MSK A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants Relationship with the Holding Sr. No Name of the Entity Company 4 Pristine [nfracon Private Limited Wholly owned Subsidiary Shantived Institute of Medical Sciences Private Limited Wholly owned Subsidiary 6 MGS Infotech Private Limited Subsidiary Company 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 assets of INR 9,308.61 million as at September 30, 2026 and total revenues of INR 1,255.91 million and INR 2,420.94 million , total net loss after tax of INR 41.90 million and INR 5.92 million and total comprehensive loss of INR 41.40 million and INR 5.42 million, for the quarter ended September 30, 2026 and for the period from April 01, 2026 to September 30, 2026, respectively, and cash inflows (net) of INR 402.10 million for the period from April 01, 2026 to September 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. For MS K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 %U ok Yt Sumit Verma Partner Membership No.: 509426 UDIN: 26509426GYSXOW8569 Place: Gurugram Date: November 03, 2026 Registered Office: 602, Raheja Titanium, Western Express Highway, Goregaon (East), Mumbai-400063, Maharashtra, India Tel: +91 22 6974 0200 | LLPIN: ACT-3789 . Ahmedabad | Bengaluru | Chandigarh | Chennai | Coimbatore | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Pune www.mska.i
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VATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 | Websi + www.yatharthhospitals. com E-mail: cs@yatharthhospitals.com CIN: L85110DL2008PLC 174706 Statement of consolidated unaudited financial results for the quarter and half year ended September 30, 2026 (Amounts in INR million, unless otherwise stated) Quarter ended Half year ended Year ended Sr. [Particulars September 30, | June 30, 2026 | September 30, | September 30, | September 30, | March 31, 2026 No. 2026 2025 2026 2025 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) (Audited) T [income. (@) Revenue from operations 431420 3,926.54 2,830.14 8,240.74 5,422.61 12,071.72 (b) Other income 50.23 453 8.9 9.76 137.31 257.87 Total income 4,364.43 3,970.07 2,889.10 8,334.50 5,559.92 12,329.59 2 |Expenses Purchase of drugs, consumables and implants 78172 710.97 605.89 1,492.69 1,147.25 2,342.69 Changes in inventories of drugs, consumables and implants (6.63) (17.49) (61.58) (@4.12) ©1.07) 2.86 Employee benefits expense 843.41 779.09 537.86 1,622.50 1,019.63 2,345.98 Finance costs 82.85 65.92 2.57 148.77 447 65.35 Depreciation and amortisation expense 331,40 282.38 189.31 61378 338.50 878.06 Other expenses 1,675.55 1,537.15 1,066.82 321270 1,996.03 4,459.05 Total expenses 3,708.30 3,358.02 2,340.87 7,066.32 4,424.81 10,093.99 3 |Profit before tax (1-2) 656.13 612.05 548.23 1,268.18 1,135.11 2,235.60 4 |Tax expense - Current tax 168.20 156.67 110.96 32487 257.02 533,16 - Income tax on earlier years - 2.3 B 1239 (7.16) - Deferred tax 334 1.15 .35 4.49 277 655 Total tax expenses 171.54 157.82 135.70 329.36 | 302.18 532.55 5 |Net Profit (3-4) 484.59 454.23 412.53 938.82 832.93 1,703.05 6 |other comprehensive income (1) Items that will not be reclassified to profit or loss 10.77 178 2.58 1255 013 7.66 (i) Income tax relating to items that will not be reclassified o profit or loss (@.72) (0.44) (0.65) (.16) 0.03) (1.93) Total other comprehensive income. 8.05 1.34 1.93 9.39 0.10 5.73 7 |Total comprehensive income (5+6) 492.64 455,57 414.46 S48.21| _ 833.03 1,708.78 Profit i attributable to: Owners 505.87 470.61 412.02 976.48 83278 1,753.80 Non-controlling interests @1.28) (16.38) 011 Gre| o5 (50.75) 484.59 45423 41253 938.87 | 832.03 1,703.05 Other comprehensive income is attributable to: 1 Owners 8.00 134 1.93 9.34 | a.10 5.73 Non-controlling fnterests 0.05 - - 0.05 - - 8.05 .34 193 9.39 0.10 5.73 Total comprehensive income is attributable to: Owners 513.88 471.95 414.35 985.83 | 832.88 1,759.53 Non-controlling interests @1.24) (16.38)] 0.11 (7.62) 0.15 (50.75) 492.64 455.57 414.46 948.21 833.03 1,708.78 & |Paid-up equity share capital (face value of INR 10/- per share) 963.54 96354 963.54 96354 963,54 963,54 9 |Reserves as shown in the audited balance sheet 16,842.08 Earnings per share (of INR 10/- each) (not annualised for quarters); (2) Basic (in INR) 5.25 488 428 10.13 8.64 18.20 (b) Diluted (in INR) 5.25 488 428 10.13 8.64 18.20
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VATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com CIN: L85110DL2008PLC174706 Unaudited consolidated Balance Sheet as at September 30, 2026 (Amounts in INR million, unless otherwise stated)| Asat Asat September 30, 2026 March 31, 2026 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 9.513.21 9,020.58 Capital viork-in-progress 2,420.75 1,021.15 Goodwill 2,908.37 2,908.37 Other intangible assets 140.12 155.29 Right-of-use assets 657.29 412.01 Financial assets ’ (i) Investments in other entities 19.88 19.88 (ii) Other financial assets 823.41 1,334.05 Income tax assets (net) 324.08 271.89 Deferred tax assets (net) 231.06 265.38 Other non-current assets 282.89 286.54 Total non-current assets 17,321.06 15,695.14 Current assets Inventories 230.78 206.66 Financial assets (i) Trade receivables 4,640.32 3,747.96 (i) Cash and cash equivalents 2,755.21 2,210.99 (ifi) Bank balances other *+2n (ii) above 156.23 422.61 (1v) Other financial a:sets 650.47 386.86 Other current assets 154.04 145.09 Total current assets 8,587.05 7,120.47 Total assets 25,908.11 22,815.31 EQUITY AND LIABILITIES Equity Equity share capital 963.54 963.54 (Other equity 17,793.53 16,842.08 Total equity attributable to owners of the Company 18,757.07 17,805.62 Non-control 28.41 266.02 Total equity 18,985.48 18,071.64 Liabilities Non-current liabilities Financial liabilities (i) Borrowings 3,489.93 2,268.69 (ii) Lease liabilities 143.24 90.34 (i) Other financial liaoilities 114.17 125.66 Provisions 7.7 56.73 Deferred tax liabilities (net) 163.98 190.64 Other non-current liabilities 259.81 172.79 Total non-current liabilities 4,244.84 2,904.85 Current liabilities Financial liabilities (i) Borrowings 1,016.98 264.62 i) Lease liabilities 30.61 .27 {iii) Trade payables “Total outstanding dues of micro enterprises and small enterprises 288.41 372.45 “Total outstanding dues of creditors other than micro enterprises and small enterprises 790.31 727.14 (i) Other financial liabilities 383.47 316.02 Provisions 50.39 34.30 Current tax liabilities (net) - 3.55 Other current liabilities 117.62 103.47 Total current liabilities 2,677.79 1,838.82 Total liabilities 6.922.63 4,743.67 25,908.11 22,815.31 I Total equity and liabilities —
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YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 164, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 Website: www.yatharthhospitals.com E-mail: cs@yatharthhospitals.com CIN: L85110DL2008PLC174706 Unaudited consolidated Statement of Cash Flows for the half year ended September 30, 2026 (Amount in INR million, unless otherwise stated) For the half year ended _ For the half year ended September 30, 2026 September 30, 2025 (Unaudited) (Unaudited) Cash flow from operating activities Profit before tax 1,268.18 1,135.11 Adjustments for: Depreciation and amortisation expense 613.78 33850 Interest expenses 143,71 3.89 Share based payments to employees 17.61 Export and other incentives (175 . Interest income on fixed deposits (©8.63) (109.08) Interest income on unwinding of security deposits (0.42) - (Profit)/ losses on sale of Property, plant and equipment (0.07) 451 Gain on redemption of investments in mutual fund - (26.39) Provisions no longer required, written back (@.41) - Provision for expected credit losses 146.25 103.34 Operating profit before working capital changes 2,104.25 1,449.92 Changes in working capital IMovement in trade receivables (1,038.61) (477.69) Movement in inventories @4.12) (#1.07) Movement in other financial assets (17.18) (29.08)| Movement in other assets @.03) (259 [Movement in provisions 45.62 13.00 Movement in trade payables (18.47) 98.12 Movement in other financial liabilities 55.49 (198.68) Movement in other liabilities 7.68 5.60 Cash generated from operations 1,112.63 747.62 Tax paid (net of refunds) (381.19) (262.48) Net cash inflows from operating activities (A) T3t44 485.14 Cash flow from investing activities Purchase of Property, plant and equipment, including capital work-in-progress (2,370.24) (1,971.80) Proceeds from sale of Property, plant and equipment 0.49 Proceeds from/ (investment i) fixed deposits (net) 534.91 (1,209.77) Interest income received on fixed deposits 69.69 109.08 Proceeds from mutual funds (net) - 575.41 investment in other entity - 17.28) Net cash used in investing activities (8] (1,765.15) (2,514.36) Cash flow from financing activities Payment of principal lease liabilities (199.25) (12.36)] Payment of interest on lease liabilities (6.09) (2.95) Proceeds from borrowings, net of processing fees 1,973.60 158.82 Interest paid on borrowings (142.16) (0.94) Dividend paid (48.18) - Net cash inflows from financing activities (C) 1,577.92 14257 Net increase/ (decrease) in cash and cash equivalents (A+B+C) 544.21 (1,886.65)] Cash and cash equivalents at the beginning of the period 2,20040 3,602.21 [Cash and cash equivalents at the end of the period excluding restricted cash and bank balance 2,746.61 1,715.56 Reconciliation of cash and cash equivalents as per the cash flow statement Cash and cash equivalent (considered in cash flow statement) 2,746.61 1,715.56 Add:- Restricted cash and bank balance 8.60 14.27 2,755.21 1,729.83 Total cash and cash equivalents at end of the period
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[VATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Registered office : JA 108, DLF Tower A, Jasola District Centre, South Delhi, Delhi, India, 110025 Corporate office: Sovereign Capital Gate, FC 12, Sector 16A, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201301 | Website: www.yatharthhospitals.com E-mail: cseyatharthhospitals.com [CIN: L85110DL2008PLC174706 [Notes to the consolidated financial results: The unaudited consolidated financial results (the Statement)) of Yatharth Hospital & Trauma Care Services Limited (the Holding Company)) along with its subsidiaries (together referred a: “Group’) for the quarter and half year ended September 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 Boarc lof Directors at their respective meetings held on November 03, 2026. The Statuary Auditors have carried out limited review of the above Statement. 2. [The Chief Operating Decision Maker (“CODM'), being the Chief Executive Officer (“CEQ), reviews the Group’s performance and allocates resources primarily based on revenue from ite operations. Accordingly, the Group has identified “Medical and Healthcare Services” s its sole operating segment. The Group operates entirely within India and, accordingly, has a single eeographical segment. 3. |During October 2023, The Income Tax Department (“the Department”) conducted searches under section 132 of the Income tax act at the premises belonsing to the Holding Company, subsidiary companies and the key managerfal persons of the Company. The Group provided necessary information and data, as required by the Income Tax department, and provided the fullest co-operation. Further, the Department had ordered for provisional attachment under Section 2815 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. During the current quarter, the Group has received assessment orders from the Deputy Commissioner of Income Tax demanding INR 296.62 million plus interest of INR 114.20 million in respect of the Holding Company for all opened assessment years i.e. AY 2014-15 to AY 2024-25; INR 85.05 million plus interest of INR 24.75 million in respect of its subsidiary (AKS Medical & Research Centre Private Limited | for AY 2021-22 to AY 2024-25 and INR 136.95 million plus interest of INR 22.78 million in respect of another subsidiary {Ramraja Multispeciality Hospital & Trauma Centre Private Limited) for AY 2023-24 to AY 2024-25. IThe Holding Company and its relevant subsidiaries has filed appeals before the CIT (Appeals) against the aforesaid assessment orders for the respective assessment years. Based on internal jassessment, the Group is confident of obtaining substantial relief in the appellate proceedings and no significant liability is expected. Accordingly, no provision has been made in the statement in this regard. 4. |The Holding Company entered into a definitive agreement with Rasmalai Limited (affiliate of Advent Internatianal) wherein it is agreed that Advent International will hold 24.9% equity] stake in the Holding Company on a fully diluted basis. The requisite shareholder approvals were obtained at the Extraordinary General Meeting held on Oczober 15, 2026. The above said proposed transaction is subject to the receipt of applicable regulatory approvals and satisfaction of precedent customary conditions. During the current quarter, the Group ha 5.« 1ted total 227,693 employee stock options (“Options”) under the Yatharth Hospital & 7;.ma Care Services Employee Stack Option Scheme - 2024 {“ESOP 2024") at an exercise price of INR 10 per option on August 10, 2026 to employees of the Group. The options have vesting period upto four years and are subject to fulfitment| of certain service conditions. 6. |The figures for the previous period/year have heen regrouped/reclassified, wherever necessary, to conform classification in current periad, the stock exchanges at www.bseindia.com and| The aforesaid Statement is available on * 2 Holding Company’s website at www.yatharthhospitats.com and on the websites [www.nseindia,com. For and on behalf of the Board of Directors of Yatharth Hospital & Trauma Care Services Limited : i Dr. Ajay Kumar Tyagi Chairman and Whole-time Director DIN:01792886 Date: November 03, 2026 Place: Noida