Jupiter Life Line Hospitals Limited — Quarter ended March 31, 2026 (audited consolidated/standalone results; reporting date May 15, 2026)
The following financial tables are extracted from the provided document.
| Sl. No. | Particulars | Quarter Ended | Quarter Ended | Quarter Ended | Year Ended | Year Ended |
|---|---|---|---|---|---|---|
| March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 | ||
| (Refer Note 5) | Unaudited | (Refer Note 5) | Audited | Audited (Refer Note 8) | ||
| 1. | Income | |||||
| a. | Revenue from operations | 3,878.38 | 3,653.67 | 3,366.61 | 14,997.87 | 13,024.02 |
| b. | Other income | 91.49 | 91.29 | 68.83 | 423.68 | 283.47 |
| Total Income | 3,969.87 | 3,744.96 | 3,435.44 | 15,421.55 | 13,307.49 | |
| 2. | Expenses | |||||
| a. | Purchases of medical consumables, drugs and surgical items | 768.49 | 767.08 | 656.35 | 2,991.43 | 2,581.70 |
| b. | Changes in inventories of medical consumables, drugs and surgical items | (31.08) | (76.64) | 17.70 | (118.75) | (26.88) |
| c. | Employee benefit expense | 677.17 | 636.46 | 574.08 | 2,563.25 | 2,252.36 |
| d. | Professional fees | 915.96 | 867.17 | 793.21 | 3,640.29 | 3,052.82 |
| e. | Finance costs | 90.08 | 75.48 | 56.10 | 326.63 | 107.06 |
| f. | Depreciation and amortisation expenses | 232.57 | 217.03 | 176.52 | 876.40 | 570.83 |
| g. | Other expenses | 656.21 | 625.32 | 528.25 | 2,489.07 | 2,162.84 |
| Total Expenses | 3,309.40 | 3,111.90 | 2,802.21 | 12,768.32 | 10,700.73 | |
| 3. | Profit before exceptional items and tax (1-2) | 660.47 | 633.06 | 633.23 | 2,653.23 | 2,606.76 |
| 4. | Exceptional (loss)/ gain | 15.09 | (63.96) | – | (48.87) | – |
| 5. | Profit before tax (3-4) | 675.56 | 569.10 | 633.23 | 2,604.36 | 2,606.76 |
| 6. | Tax expenses | |||||
| a. | Current tax | 103.94 | 154.53 | 147.43 | 644.91 | 630.79 |
| b. | Short/ (Excess) Provision of earlier years | (7.48) | 0.06 | 0.76 | (7.42) | 0.76 |
| c. | Deferred tax charge/ (credit) | 76.43 | (10.47) | 32.22 | 25.00 | 37.67 |
| Total tax expense | 172.89 | 144.12 | 180.41 | 662.49 | 669.22 | |
| 7. | Net Profit for the period / year (5-6) | 502.67 | 424.98 | 452.82 | 1,941.87 | 1,937.54 |
| 8. | Other Comprehensive income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (i) | Remeasurement of the defined benefit liabilities/ (assets) | 5.20 | – | (15.69) | 5.20 | (15.69) |
| (ii) | Deferred tax relating to items that will not be reclassified to Profit or Loss | (1.18) | – | 3.94 | (1.18) | 3.94 |
| Total other comprehensive income/ (loss) | 4.02 | – | (11.75) | 4.02 | (11.75) | |
| Total comprehensive income for the period/ year | 506.69 | 424.98 | 441.07 | 1,945.89 | 1,925.79 | |
| Profit/(Loss) attributable to: | ||||||
| i. | Owners of the Company | 506.15 | 425.54 | 440.04 | 1,944.08 | 1,920.25 |
| ii. | Non-Controlling Interests | 0.54 | (0.56) | 1.03 | 1.81 | 5.54 |
| Other Comprehensive income attributable to: | ||||||
| i. | Owners of the Company | 3.93 | – | (11.75) | 3.93 | (11.75) |
| ii. | Non-Controlling Interests | 0.09 | – | – | 0.09 | – |
| Total Comprehensive income attributable to: | ||||||
| i. | Owners of the Company | 506.06 | 425.54 | 440.04 | 1,943.99 | 1,920.25 |
| ii. | Non-Controlling Interests | 0.63 | (0.56) | 1.03 | 1.90 | 5.54 |
| Paid up Equity Share Capital (Face value ₹ 10 per share) | 655.66 | 655.66 | 655.66 | 655.66 | 655.66 | |
| Other Equity | 14,785.18 | 12,906.76 | ||||
| Earnings per equity share | ||||||
| Basic (in ₹) | 7.66 | 6.49 | 6.89 | 29.59 | 29.47 | |
| Diluted (in ₹) | 7.66 | 6.49 | 6.89 | 29.59 | 29.47 | |
| (Not annualised) | (Not annualised) | (Not annualised) |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| (a) Property, plant and equipment | 12,768.59 | 8,994.19 |
| (b) Right of use assets | 990.61 | 740.26 |
| (c) Capital work-in-progress | 1,292.12 | 1,851.10 |
| (d) Other intangible assets | 79.56 | 45.53 |
| (e) Financial assets | ||
| – (i) Investments | 1.00 | 1.23 |
| – (ii) Other financial assets | 332.50 | 535.21 |
| (f) Deferred tax assets (net) | 198.34 | 186.33 |
| (g) Other non-current assets | 1,319.57 | 78.28 |
| TOTAL NON-CURRENT ASSETS | 16,982.29 | 12,432.13 |
| CURRENT ASSETS | ||
| (a) Inventories | 383.36 | 264.61 |
| (b) Financial assets | ||
| – (i) Investments | 4,857.04 | 5,070.98 |
| – (ii) Trade receivables | 755.39 | 432.33 |
| – (iii) Cash and cash equivalents | 547.61 | 925.16 |
| – (iv) Bank balances other than (iii) above | 34.07 | 24.66 |
| – (v) Other financial assets | 64.59 | 27.00 |
| (c) Current tax assets (net) | 64.95 | 61.93 |
| (d) Other current assets | 141.99 | 118.70 |
| TOTAL CURRENT ASSETS | 6,849.00 | 6,925.37 |
| TOTAL ASSETS | 23,831.29 | 19,357.50 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity share capital | 655.66 | 655.66 |
| (b) Other equity | 14,785.18 | 12,906.76 |
| EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY | 15,440.84 | 13,562.42 |
| (c) Non-Controlling interest | 0.09 | 0.62 |
| TOTAL EQUITY | 15,440.93 | 13,563.04 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| – (i) Borrowings | 5,008.97 | 3,217.45 |
| – (ii) Lease liabilities | 655.33 | 623.41 |
| (b) Provisions | 164.61 | 112.21 |
| (c) Deferred tax liabilities (net) | 295.70 | 257.51 |
| TOTAL NON-CURRENT LIABILITIES | 6,124.61 | 4,210.58 |
| CURRENT LIABILITIES | ||
| (a) Financial liabilities | ||
| – (i) Borrowings | 76.30 | 39.68 |
| – (ii) Lease liabilities | 101.80 | 50.91 |
| – (iii) Trade payables | ||
| — (A) Dues to micro and small enterprises | 303.75 | 105.48 |
| — (B) Dues to other than micro and small enterprises | 651.64 | 585.50 |
| – (iv) Other financial liabilities | 709.33 | 513.14 |
| (b) Other current liabilities | 296.80 | 234.02 |
| (c) Provisions | 92.01 | 20.23 |
| (d) Current tax liabilities (net) | 34.12 | 34.92 |
| TOTAL CURRENT LIABILITIES | 2,265.75 | 1,583.88 |
| TOTAL LIABILITIES | 8,390.36 | 5,794.46 |
| TOTAL EQUITY AND LIABILITIES | 23,831.29 | 19,357.50 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Taxation and Exceptional Items | 2,653.23 | 2,606.76 |
| Adjustments for: | ||
| Share of Profit in partnership firms | 0.01 | 0.08 |
| Depreciation and amortisation expenses | 876.40 | 570.83 |
| Finance costs | 326.62 | 107.06 |
| Interest income | (291.68) | (197.54) |
| Interest income on income tax refund | (2.68) | – |
| Provision for employee benefits | 59.21 | 28.08 |
| (Profit)/loss on sale/scrap/written off of property, plant and equipment (net) | 1.67 | 29.16 |
| Dividend income | (0.08) | (0.08) |
| Rent received | (0.48) | – |
| Net loss/(gain) on sale of investments | (131.46) | (44.64) |
| Net loss/(gain) arising on fair valuation of investments | 18.57 | (18.57) |
| Bad Debts written off | 10.49 | – |
| Allowance and Provision for doubtful debts | 9.49 | 18.16 |
| Balance written off/back and other non cash item/exceptional items | 0.40 | – |
| Lease Expenses | 0.28 | – |
| Adjustments subtotal | 876.76 | 492.54 |
| Operating Profit before Working Capital changes | 3,529.99 | 3,099.30 |
| Movements in Working Capital: | ||
| (Increase)/ Decrease in Operating Assets | ||
| Trade receivables | (343.98) | 124.00 |
| Inventories | (118.75) | (26.89) |
| Loans and other financial assets | (0.83) | 39.05 |
| Other assets | (64.97) | (59.44) |
| (Decrease)/ Increase in Operating Liabilities | ||
| Trade payables | 268.27 | 133.19 |
| Other financial liabilities | 64.82 | 3.66 |
| Other liabilities and provisions | (18.83) | (3.47) |
| Net movement in working capital | (214.27) | 210.10 |
| Cash generated from Operations | 3,315.72 | 3,309.40 |
| Income taxes paid/refund (net) | (638.64) | (642.01) |
| Net Cash generated from Operating Activities | 2,677.08 | 2,667.39 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Payment to acquire property, plant and equipment, CWIP and intangible assets | (5,018.45) | (3,275.87) |
| Proceeds from sale of property, plant and equipment | 2.71 | 4.03 |
| (Increase)/decrease in deposits | (9.41) | 1,782.75 |
| Interest received | 235.33 | 195.83 |
| Dividend received | 0.08 | 0.08 |
| Rent received | 0.48 | – |
| Investment in subsidiaries and partnership firms | 58.62 | 31.10 |
| Purchase of current Investments | (8,207.63) | (6,261.23) |
| Proceeds from sale of current Investments | 8,518.95 | 2,550.00 |
| Net Cash generated from/ (used in) Investing Activities | (4,419.32) | (4,973.31) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from secured borrowings | 1,860.43 | 3,257.13 |
| Repayment of secured borrowings | (32.55) | – |
| Payment of lease liabilities | (162.18) | (109.39) |
| Finance cost paid | (235.44) | (77.41) |
| Dividend paid | (65.57) | (65.57) |
| Distribution of profit to Non-controlling interests | – | (37.71) |
| Net Cash (used in)/ generated by Financing Activities | 1,364.69 | 2,967.05 |
| Net increase in Cash and Cash Equivalents (A+B+C) | (377.55) | 661.13 |
| Cash and Cash Equivalents at the beginning of the year | 925.16 | 264.03 |
| Cash and Cash Equivalents at the end of year | 547.61 | 925.16 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Balances with Bank | ||
| In Current account | 535.04 | 159.70 |
| Fixed deposits with bank – maturity less than 3 months | – | 753.75 |
| Cash on hand | 12.57 | 11.71 |
| Total | 547.61 | 925.16 |
| Sl. No. | Particulars | Quarter Ended | Quarter Ended | Quarter Ended | Year Ended | Year Ended |
|---|---|---|---|---|---|---|
| March 31, 2026 | December 31, 2025 | March 31, 2025 |