Park Medi World Limited — quarter and year ended March 31, 2026
| ASSETS | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. Non-current assets | ||
| (a) Property, plant and equipment | 632.58 | 653.97 |
| (b) Capital work-in-progress | 1,056.89 | 370.21 |
| (c) Intangible assets | 0.46 | 0.60 |
| (d) Right-of-use assets | 76.74 | 91.23 |
| (e) Financial assets | ||
| (i) Investments | 3,819.63 | 1,486.24 |
| (ii) Loans | 36.12 | 12.55 |
| (iii) Other financial assets | 17.86 | 16.68 |
| (f) Deferred tax assets (net) | 46.43 | 22.43 |
| (g) Non-current tax assets (net) | 34.19 | 34.25 |
| (h) Other non-current assets | 17.66 | 5.52 |
| Total Non-Current Assets | 5,738.56 | 2,693.68 |
| II. Current assets | ||
| (a) Inventories | 4.60 | 0.63 |
| (b) Financial assets | ||
| (i) Trade receivables | 388.90 | 333.24 |
| (ii) Cash and cash equivalents | 854.83 | 19.83 |
| (iii) Bank balances other than cash and cash equivalents | 39.22 | 35.26 |
| (iv) Loans | 1,834.40 | – |
| (v) Other financial assets | 282.79 | 41.01 |
| (c) Other current assets | 24.26 | 72.60 |
| Total Current Assets | 3,429.00 | 502.57 |
| TOTAL ASSETS (I+II) | 9,167.56 | 3,196.25 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| I. Equity | ||
| (i) Equity share capital | 863.86 | 768.80 |
| (ii) Other equity | 7,736.38 | 373.06 |
| Total Equity | 8,600.24 | 1,141.86 |
| II. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 47.30 | 504.66 |
| (ii) Lease liabilities | 77.46 | 91.50 |
| (b) Provisions | 12.08 | 10.53 |
| (c) Other non-current liabilities | – | 31.23 |
| Total Non-current Liabilities | 136.84 | 637.92 |
| III. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 50.06 | 1,074.91 |
| (ii) Lease liabilities | 14.04 | 12.95 |
| (iii) Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises | 16.60 | 6.21 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 157.95 | 139.02 |
| (iv) Other financial liabilities | 120.73 | 137.20 |
| (b) Provisions | 30.78 | 33.73 |
| (c) Other current liabilities | 14.85 | 12.45 |
| (d) Current tax liabilities (net) | 25.47 | – |
| Total Current Liabilities | 430.48 | 1,416.47 |
| Total Liabilities (II+III) | 567.32 | 2,054.39 |
| TOTAL EQUITY AND LIABILITIES (I+II+III) | 9,167.56 | 3,196.25 |
| Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| Revenue from operations | 274.33 | 458.70 | 232.63 | 1,289.65 | 915.82 |
| Other income | 82.70 | 55.17 | 9.77 | 103.35 | 20.70 |
| Total Income | 357.03 | 513.87 | 242.40 | 1,393.00 | 936.52 |
| II Expenses | |||||
| Cost of Material consumed / Services rendered | 34.58 | 59.24 | 25.31 | 157.62 | 162.20 |
| Changes in inventory of stores and consumables | – | (3.54) | 0.13 | (3.97) | 0.13 |
| Employee benefit expense | 43.17 | 73.73 | 38.45 | 187.46 | 172.25 |
| Professional and Consultancy fees | 15.72 | 56.87 | 18.36 | 101.57 | 99.60 |
| Finance costs | 24.20 | 36.08 | 31.70 | 127.55 | 123.43 |
| Depreciation and amortisation expense | 10.10 | 11.76 | 13.27 | 45.09 | 48.62 |
| Other expenses | 133.13 | 92.21 | 71.48 | 323.27 | 241.25 |
| Total Expenses | 260.90 | 326.35 | 198.70 | 938.59 | 847.48 |
| III Profit/(Loss) before exceptional items and tax (I-II) | 96.13 | 187.52 | 43.70 | 454.41 | 89.04 |
| IV Less: Exceptional items | – | – | – | – | – |
| V Profit/(Loss) before tax (III-IV) | 96.13 | 187.52 | 43.70 | 454.41 | 89.04 |
| VI Tax expenses | |||||
| Current tax | 22.96 | 34.18 | 18.47 | 112.75 | 38.07 |
| Income tax for earlier years | – | – | – | – | – |
| Deferred tax charge/(benefit) | (12.89) | 7.75 | (9.58) | (24.50) | (20.83) |
| Total tax expenses | 10.07 | 41.93 | 8.89 | 88.25 | 17.24 |
| VII Profit/(Loss) after tax (V-VI) | 86.06 | 145.59 | 34.81 | 366.16 | 71.80 |
| VIII Other comprehensive income/(loss) | |||||
| Items that will not be reclassified to profit or loss | |||||
| – Remeasurement of defined benefit plans | 1.34 | 0.84 | 3.30 | 2.00 | 1.81 |
| – Income tax relating to these items | (0.34) | (0.21) | (0.83) | (0.50) | (0.46) |
| Total Other comprehensive income/(loss) | 1.00 | 0.63 | 2.47 | 1.50 | 1.35 |
| IX Total comprehensive income/(loss) (VIII+IX) | 87.06 | 146.22 | 37.28 | 367.66 | 73.15 |
| Description | Quarter ended March 31, 2026 | Quarter ended December 31, 2025 | Quarter ended March 31, 2025 | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|---|---|---|
| Basic | 0.20 | 0.37 | 0.09 | 0.92 | 0.19 |
| Diluted | 0.20 | 0.37 | 0.09 | 0.92 | 0.19 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 454.41 | 89.04 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 127.55 | 123.43 |
| Finance costs | (101.85) | (13.32) |
| Interest income | 3.80 | 3.04 |
| Provision for gratuity | – | 0.73 |
| (Gain)/loss on disposal of PPE | (0.07) | (6.23) |
| Liabilities no longer required written back | – | 2.44 |
| Balances written off | 41.45 | 46.74 |
| Allowance for expected credit loss | 1.50 | 1.35 |
| Other comprehensive (income)/loss | ||
| Operating profit before working capital changes | 526.79 | 247.22 |
| Working capital changes | ||
| (Increase)/decrease in inventories | (3.97) | 0.14 |
| (Increase)/decrease in trade receivables | (97.11) | (158.64) |
| (Increase)/decrease in other financial assets | (234.63) | 19.01 |
| (Increase)/decrease in other non-financial assets | 36.20 | (62.01) |
| Increase/(decrease) in trade payables | 29.32 | 4.72 |
| Increase/(decrease) in other financial liabilities | 38.33 | 23.74 |
| Increase/(decrease) in provisions | (5.20) | 2.94 |
| Increase/(decrease) in other non-financial liabilities | (28.83) | (8.02) |
| Cash generated from/(used in) operations | 260.90 | 69.10 |
| Less: Income tax paid (net of refunds) | (86.72) | (22.50) |
| Net cash flow generated from/(used in) operating activities (A) | 174.18 | 46.60 |
| Cash flows from investing activities | ||
| Purchase of Property Plant and Equipments and capital work in progress | (665.15) | (297.71) |
| Proceeds from sale of Property, Plant and Equipments | – | 1.32 |
| Investment in subsidiaries acquired during the year | (2,375.60) | 0.01 |
| (Increase)/decrease in bank deposit | (3.96) | 1.74 |
| Loans given | (1,857.98) | (2.84) |
| Interest income | 93.52 | 15.55 |
| Net cash flow from investing activities (B) | (4,809.17) | (281.93) |
| Cash flows from financing activities | ||
| Repayment of non current borrowings | (1,482.21) | 31.55 |
| Proceeds from non current borrowings | – | 294.10 |
| Proceeds from issue of equity shares (including securities premium) | 7,700.00 | – |
| Share issue expenses | (567.06) | – |
| Payment of lease liabilities | 1.53 | 3.92 |
| Finance costs | (182.27) | (80.29) |
| Net cash inflow from/(used in) financing activities (C) | 5,469.99 | 249.28 |
| Net increase (decrease) in cash and cash equivalents (A+B+C) | 835.00 | 13.95 |
| Cash and cash equivalents at the beginning of the period | 19.83 | 5.88 |
| Cash and cash equivalents at the end of the period | 854.83 | 19.83 |
| As at March 31, 2026 | As at March 31, 2025 | |
|---|---|---|
| Balances with banks | 854.58 | 19.60 |
| Cash in hand | 0.25 | 0.23 |
| Cash and cash equivalents at the end of the period | 854.83 | 19.83 |
| ASSETS | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. Non-current assets | ||
| (a) Property, plant and equipment | 7,878.31 | 7,155.46 |
| (b) Capital work-in-progress | 1,231.38 | 370.88 |
| (c) Goodwill | 3,898.87 | 1,180.21 |
| (d) Right-of-use assets | 1,301.64 | 558.14 |
| (e) Other Intangible assets | 11.54 | 9.83 |
| (f) Financial assets | ||
| (i) Investments | 1.27 | 0.86 |
| (ii) Loans | 517.45 | 481.69 |
| (iii) Other financial assets | 1,345.48 | 623.46 |
| (g) Deferred tax assets | 274.39 | 238.94 |
| (h) Other non-current assets | ||
| (i) Non-current tax assets | 708.62 | 325.63 |
| Total Non-Current Assets | 17,253.53 | 11,054.07 |
| II. Current assets | ||
| (a) Inventories | 28.98 | 25.44 |
| (b) Financial assets | ||
| (i) Trade receivables | 5,934.88 | 6,135.00 |
| (ii) Cash and cash equivalents | 2,368.50 | 1,030.04 |
| (iii) Bank balances other than cash and cash equivalents | 1,945.36 | 2,577.54 |