5450052026-07-012026-09-305450052026-09-305450052026-03-315450052026-04-012026-09-305450052026-07-012026-09-30in-capmkt:OtherExpenses1Member5450052026-07-012026-09-30in-capmkt:OtherExpenses2Member5450052026-04-012026-09-30in-capmkt:OtherExpenses1Member5450052026-04-012026-09-30in-capmkt:OtherExpenses2Member5450052026-09-30OtherNoncurrentFinancialAssetsDomain15450052026-09-30OtherNoncurrentFinancialAssetsDomain25450052026-09-30OtherNoncurrentAssetsDomain15450052026-09-30OtherNoncurrentAssetsDomain25450052026-09-30OtherCurrentFinancialAssetsDomain15450052026-09-30OtherCurrentAssetsDomain15450052026-09-30OtherNoncurrentFinancialLiabilitiesDomain15450052026-09-30OtherNoncurrentFinancialLiabilitiesDomain25450052026-09-30OtherCurrentFinancialLiabilitiesDomain15450052026-09-30OtherCurrentFinancialLiabilitiesDomain25450052026-09-30OtherCurrentLiabilitiesDomain15450052026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15450052026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares545005PARASHLTHNOTLISTEDINE661T01029Paras Healthcare LimitedMain BoardEquity2026-04-012027-03-312026-11-052026-11-02INRMillionsQuarterlySecond quarterSingle segmentHealthcare Services2026-11-0517:30:002026-11-0518:08:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated510895000064520000517347000001261280000-28650000575920000337510000386580000209864000046312800005421900000542190000154240000-1555000013869000004035000000000403500000139000040489000010099000014400443.The above consolidated unaudited financial results of Paras Healthcare Limited ('the Holding Company') and its subsidiaries (together referred to as 'the Group') for the quarter and six months ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meetings held on 05 November 2026. A limited review of the same has been carried out by the statutory auditors of the Holding Company. <br /> <br /> 4.These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India, and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 'SEBI LODR Regulations'. <br /> <br /> 5.The Chief Operating Decision Maker (CODM) examines the Group's performance from a service perspective and has identified healthcare services as a single business segment. <br /> <br /> 6.The corresponding figures for the quarter and six months ended 30 September 2025 have been compiled by the management in accordance with Ind AS 34, “Interim Financial Reporting,” and have not been subjected to a limited review by the statutory auditors. <br /> <br /> 7.Figures for the quarter ended 30 September 2025 are the balancing figures between special purpose consolidated audited interim financial statements for three months ended 30 June 2025 and the consolidated unaudited figures for the six months ended 30 September 2025, but have not been subject to limited review or audit. <br /> <br /> 8."Subsequent to 30 September 2026, the Holding Company completed its IPO of 20,923,520 equity shares of face value Rs.1 each at Rs.693 per share, aggregating Rs.14,500.00 million. The IPO comprised a fresh issue of 7,215,007 shares (Rs.5,000.00 million) and an offer for sale of 13,708,513 shares (Rs.9,500.00 million) by the selling shareholders. The equity shares were listed on NSE and BSE with effect from 28 October 2026. Accordingly, these consolidated unaudited financial results for the quarter and six months ended 30 September 2026 have been prepared for the first time in accordance with Regulation 33 of the SEBI LODR Regulations. <br /> <br /> As at the date of these results, Rs.3,750.00 million from the fresh issue proceeds of Rs.5,000.00 million has been utilised towards repayment/prepayment of certain borrowings of the Holding Company and its subsidiary, in line with the objects of the issue stated in the Prospectus. The issue proceeds are subject to adjustment for offer expenses." <br /> <br /> 9.The above unaudited consolidated financial results of the Group for the quarter and six months ended 30 September 2026 are available on the Holding Company's website (www.parashospitals.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com). <br /> 2026-04-012026-09-30UnauditedConsolidated9811730000149200000996093000002439100000-55000000113934000063998000073768000040364400008937540000102339000001023390000300790000-17772000012307000009003200000000900320000-277000089755000010099000018.928.92008.928.92Retainers and consultants fee1221020000Other Expenses877620000Retainers and consultants fee2327600000Other Expenses170884000065138700005215300004644000013360000005987170000598717000016222000042405000013668640000394400000051789700004454900002613860000059577000088340900002606000009489090000231577300001009900004760480000486147000048614700004764940000505893000098238700001140900009937960000502511000048630000019860300002472330000626640000812408000019536000038860000835830000018296260000231577300003.The above consolidated unaudited financial results of Paras Healthcare Limited ('the Holding Company') and its subsidiaries (together referred to as 'the Group') for the quarter and six months ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meetings held on 05 November 2026. A limited review of the same has been carried out by the statutory auditors of the Holding Company. <br /> <br /> 4.These consolidated unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under Section 133 of the Companies Act, 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India, and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) 'SEBI LODR Regulations'. <br /> <br /> 5.The Chief Operating Decision Maker (CODM) examines the Group's performance from a service perspective and has identified healthcare services as a single business segment. <br /> <br /> 6.The corresponding figures for the quarter and six months ended 30 September 2025 have been compiled by the management in accordance with Ind AS 34, “Interim Financial Reporting,” and have not been subjected to a limited review by the statutory auditors. <br /> <br /> 7.Figures for the quarter ended 30 September 2025 are the balancing figures between special purpose consolidated audited interim financial statements for three months ended 30 June 2025 and the consolidated unaudited figures for the six months ended 30 September 2025, but have not been subject to limited review or audit. <br /> <br /> 8."Subsequent to 30 September 2026, the Holding Company completed its IPO of 20,923,520 equity shares of face value Rs.1 each at Rs.693 per share, aggregating Rs.14,500.00 million. The IPO comprised a fresh issue of 7,215,007 shares (Rs.5,000.00 million) and an offer for sale of 13,708,513 shares (Rs.9,500.00 million) by the selling shareholders. The equity shares were listed on NSE and BSE with effect from 28 October 2026. Accordingly, these consolidated unaudited financial results for the quarter and six months ended 30 September 2026 have been prepared for the first time in accordance with Regulation 33 of the SEBI LODR Regulations. <br /> <br /> As at the date of these results, Rs.3,750.00 million from the fresh issue proceeds of Rs.5,000.00 million has been utilised towards repayment/prepayment of certain borrowings of the Holding Company and its subsidiary, in line with the objects of the issue stated in the Prospectus. The issue proceeds are subject to adjustment for offer expenses." <br /> <br /> 9.The above unaudited consolidated financial results of the Group for the quarter and six months ended 30 September 2026 are available on the Holding Company's website (www.parashospitals.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com). <br /> Other non-current financial assets773660000Right of use Assets5213510000Non-current tax assets (net)231130000Other non-current assets192920000Other current financial assets595770000Other current assets260600000Lease Liabilities5054250000Other Financial Liabilities4680000Lease Liabilities362670000Other financial liabilities263970000Other current liabilities195360000639980000-75540000-17417500000-356330000000038652000006432000007376800000000048800000125290000145200000000435200000-407490000615900000000-6581000006817100000000000056900009017100000000000000000000001553800000-598100000-1338740000000000001623350000374320000247530000037103000000630470000-265600000-26560000472050000445490000Remeasurements of defined benefit plans18300001830000Remeasurements of defined benefit plans-3600000-3600000440000-8300001390000-2770000