GAUDIUMIVF2025-10-012025-12-31GAUDIUMIVF2025-04-012025-12-31GAUDIUMIVF2025-10-012025-12-31in-capmkt:OtherExpenses1MemberGAUDIUMIVF2025-10-012025-12-31in-capmkt:OtherExpenses2MemberGAUDIUMIVF2025-04-012025-12-31in-capmkt:OtherExpenses1MemberGAUDIUMIVF2025-04-012025-12-31in-capmkt:OtherExpenses2MemberGAUDIUMIVF2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1GAUDIUMIVF2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544709GAUDIUMIVFNOTLISTEDINE0P8B01020GAUDIUM IVF AND WOMEN HEALTH LIMITEDMain BoardEquity2025-04-012026-03-312026-03-182026-03-12INRLakhsQuarterlyThird quarterSingle segmentHealth Care Business2026-03-1816:15:002026-03-1818:05:00Not applicable2025-10-012025-12-31UnauditedConsolidated2450700001030000246100000097589000940100021383000119700004937000511890001964690004963100004963100013757000-431000133260000363050000000363050001930003649800030697200050.590.59000.590.591.The unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 can be viewed on the website of the Company, National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') at www.gaudiumivfcentre.com, www.nseindia.com and www.bseindia.com respectively. Information on unaudited consolidated financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations, 2015 is as under <BR> <BR> Total revenue from operations was INR 1419.35 lakhs for the quarter ended 31 December 2025 unaudited, INR 2294.58 lakhs for the quarter ended 30 September 2025 unaudited, INR 1394.66 lakhs for the quarter ended 31 December 2024 unaudited, INR 4941.25 lakhs for the nine months ended 31 December 2025 unaudited, INR 4217.87 lakhs for the nine months ended 31 December 2024 unaudited and INR 5900.16 lakhs for the year ended 31 March 2025 audited. <BR> <BR> Profit before tax was INR 434.59 lakhs for the quarter ended 31 December 2025 unaudited, INR 1230.12 lakhs for the quarter ended 30 September 2025 unaudited, INR 462.23 lakhs for the quarter ended 31 December 2024 unaudited, INR 1967.21 lakhs for the nine months ended 31 December 2025 unaudited, INR 1697.22 lakhs for the nine months ended 31 December 2024 unaudited and INR 2469.76 lakhs for the year ended 31 March 2025 audited. <BR> <BR> Net profit for the period or year was INR 318.40 lakhs for the quarter ended 31 December 2025 unaudited, INR 902.54 lakhs for the quarter ended 30 September 2025 unaudited, INR 334.52 lakhs for the quarter ended 31 December 2024 unaudited, INR 1455.64 lakhs for the nine months ended 31 December 2025 unaudited, INR 1242.46 lakhs for the nine months ended 31 December 2024 unaudited and INR 1863.42 lakhs for the year ended 31 March 2025 audited. <BR> <BR> Total comprehensive income was INR 320.33 lakhs for the quarter ended 31 December 2025 unaudited, INR 904.47 lakhs for the quarter ended 30 September 2025 unaudited, INR 337.89 lakhs for the quarter ended 31 December 2024 unaudited, INR 1461.43 lakhs for the nine months ended 31 December 2025 unaudited, INR 1252.78 lakhs for the nine months ended 31 December 2024 unaudited and INR 1877.18 lakhs for the year ended 31 March 2025 audited. <BR> <BR> 2.The unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 ('the results') of Gaudium IVF and Women Health Limited ('the Company') and its subsidiaries (collectively 'the Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 3.The operating segment of the Group is identified as 'Health Care Business', as the Chief Operating Decision Maker reviews business performance at an overall Group level as one segment. Therefore, the disclosure as per Regulation 33(1)(e) read with Clause (L) of Schedule IV of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the Group. <BR> <BR> 4.The results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors on 18 March 2026. <BR> <BR> 5.The Statutory Auditors of the Company have carried out a limited review of the above unaudited consolidated financial results for the quarter and nine months ended 31 December 2025 and they have issued an unmodified Review Report on the same. The Review Report of the Statutory Auditors is being filed with the NSE and BSE and is also available on the Company's website. <BR> <BR> 6.The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes, collectively referred to as the “New Labour Codes”. These Codes, inter alia, introduce a revised definition of “Wages” for the purpose of computation of various employee benefits. <BR> The Group has evaluated the potential impact of the revised definition of wages on its employee benefit obligations. Considering that the Group already structures employee compensation in accordance with the revised definition of wages under the New Labour Codes is not expected to have a material impact on the computation of employee benefits such as gratuity and compensated absences. <BR> Accordingly, no additional liability or past service cost has been recognised in the financial results for the quarter and nine months ended 31 December 2025. The Group will continue to monitor developments relating to the implementation of the New Labour Codes and will reassess the impact, if any, upon notification of the final rules. <BR> <BR> 7.Subsequent to quarter ended 31 December 2025, the Company’s has completed Initial Public Offering (IPO) of 2,08,86,200 equity shares of face value Rs. 5 each at an issue price of Rs. 79 per share aggregating to Rs. 16,500.098 Lakhs (it includes estimated offer expenses) and comprising offer for sale of 94,93,700 equity shares aggregating amounting to Rs. 7,500.023 Lakhs (it includes estimated offer expenses). Pursuant to IPO, the equity shares were listed on the NSE and BSE on 27th February 2026. <BR> <BR> 8.The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary to conform to the current period presentation, and such regrouping does not have any impact on profit / loss of the Company. <BR> 9. Item of expenditure which exceeds 10% of total expenditure Advertising fees for the quater ended December 2025 is 129.72 lakhs , for quarter ended 30 September 2025 is 157.33 lakhs, for the quarter ended 31 december 2024 is 153.2 lakhs, for the nine months ended 31 December 2025 is 450.44 lakhs , for the nine months ended 31 December 2024 is 410.23 lakhs and for the year ended 31 March 2025 is 584.88 <BR> 2025-04-012025-12-31UnauditedConsolidated7400580003539000743597000022016900033535000588460002200000019109000172479000526138000217459000021745900056202000-233000559690000161490000000016149000057900016206900030697200052.632.63002.632.63Cost of rendering services22767000Other Expenses28422000Cost of rendering services62531000Other Expenses109948000Income tax relating to items that will not be reclassified to profit or loss258000258000Income tax relating to items that will not be reclassified to profit or loss77400077400065000195000193000579000