GAUDIUMIVF2026-07-012026-09-30GAUDIUMIVF2026-09-30GAUDIUMIVF2026-03-31GAUDIUMIVF2026-04-012026-09-30GAUDIUMIVF2026-07-012026-09-30in-capmkt:OtherExpenses1MemberGAUDIUMIVF2026-07-012026-09-30in-capmkt:OtherExpenses2MemberGAUDIUMIVF2026-04-012026-09-30in-capmkt:OtherExpenses1MemberGAUDIUMIVF2026-04-012026-09-30in-capmkt:OtherExpenses2MemberGAUDIUMIVF2026-09-30OtherNoncurrentFinancialAssetsDomain1GAUDIUMIVF2026-09-30OtherNoncurrentAssetsDomain1GAUDIUMIVF2026-09-30OtherNoncurrentAssetsDomain2GAUDIUMIVF2026-09-30OtherCurrentFinancialAssetsDomain1GAUDIUMIVF2026-09-30OtherCurrentAssetsDomain1GAUDIUMIVF2026-09-30OtherNoncurrentFinancialLiabilitiesDomain1GAUDIUMIVF2026-09-30OtherCurrentFinancialLiabilitiesDomain1GAUDIUMIVF2026-09-30OtherCurrentFinancialLiabilitiesDomain2GAUDIUMIVF2026-09-30OtherCurrentLiabilitiesDomain1GAUDIUMIVF2026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1GAUDIUMIVF2026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544709GAUDIUMIVFNOTLISTEDINE0P8B01020GAUDIUM IVF AND WOMEN HEALTH LIMITEDMain BoardEquity2026-04-012027-03-312026-11-122026-11-06INRLakhsQuarterlySecond quarterSingle segment Health Care Business2026-11-1215:30:002026-11-1218:45:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated3741110001088900038500000007187800011958000205040005212000141330001350760002587610001262390000126239000281770003931000321080000941310000000941310002410009437200036393400051.291.29001.291.29NOTES TO UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF-YEAR ENDED 30 SEPTEMBER 2026 <br /> (Rs. in lakhs, unless otherwise stated) <br /> 1. The unaudited consolidated financial results of Gaudium IVF and Women Health Limited ("the Company") have been prepared in accordance with the Indian Accounting Standard, prescribed 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 in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). <br /> 2. The above results, together with the Statement of Assets and Liabilities as at 30 September 2026 and the Statement of Cash Flows for the half-year ended on that date, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 November 2026. The Statutory Auditors of the Company, S K G N and Associates LLP, Chartered Accountants (FRN: 023403N/N500052), have carried out a limited review of the said results in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, and have expressed an unmodified conclusion thereon. <br /> 3. The Group has a single business segments 'Health Care Business' as per Ind AS 108 on 'Operating Segments'. <br /> 4. During the Financial Year 2025-26, the Company completed its Initial Public Offer (IPO) of 2,08,86,200 equity shares of face value of Rs.5 each at an issue price of Rs.79 per share (including a share premium of Rs.74 per share). The issue comprised of a fresh issue of 1,13,92,500 equity shares aggregating to Rs.9000.08 Lakhs and an offer for sale of 94,93,700 equity shares by the selling shareholder aggregating to Rs.7500.02 Lakhs. The equity shares of the Company were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27, 2026. <br /> Utilization of IPO proceeds (Rs. in lakhs). <br /> The utilisation of the gross proceeds of Rs. 9000.08 lakhs from the fresh issue of equity shares under the IPO, as certified by the Statutory Auditors of the Company, is summarised below. <br /> (1) For Funding capital expenditure towards establishment of new IVF centres, the amount as per Offer Document is 5000.00 Lakhs (no revision in cost), amount utilised up to 30.06.2026 is 102.95 Lakhs, amount utilised during the quarter ended 30.09.2026 is 1245.53 Lakhs, cumulative amount utilised up to 30.09.2026 is 1348.48 Lakhs and amount remaining unutilised as at 30.09.2026 is 3651.52 Lakhs. <br /> (2) For Repayment or prepayment, in full or in part, of certain outstanding loans availed by the Company, the amount as per Offer Document is 2000.00 Lakhs, revised cost is 1807.37 Lakhs, amount utilised up to 30.06.2026 is 1807.37 Lakhs, amount utilised during the quarter ended 30.09.2026 is Nil, cumulative amount utilised up to 30.09.2026 is 1807.37 Lakhs and amount remaining unutilised as at 30.09.2026 is Nil. <br /> (3) For General corporate purposes, the amount as per Offer Document is 1228.19 Lakhs, revised cost is 1420.82 Lakhs, amount utilised up to 30.06.2026 is 721.02 Lakhs, amount utilised during the quarter ended 30.09.2026 is 416.44 Lakhs, cumulative amount utilised up to 30.09.2026 is 1137.46 Lakhs and amount remaining unutilised as at 30.09.2026 is 283.37 Lakhs. <br /> Sub-total (A): the amount as per Offer Document is 8228.19 Lakhs, amount utilised up to 30.06.2026 is 2631.34 Lakhs, amount utilised during the quarter ended 30.09.2026 is 1661.97 Lakhs, cumulative amount utilised up to 30.09.2026 is 4293.31 Lakhs and amount remaining unutilised as at 30.09.2026 is 3934.89 Lakhs. <br /> (4) For Fresh issue related expenses (B), the amount as per Offer Document is 771.89 Lakhs, amount utilised up to 30.06.2026 is 771.89 Lakhs, amount utilised during the quarter ended 30.09.2026 is Nil, cumulative amount utilised up to 30.09.2026 is 771.89 Lakhs and amount remaining unutilised as at 30.09.2026 is Nil. <br /> Total of (A) and (B): the amount as per Offer Document is 9000.08 Lakhs, amount utilised up to 30.06.2026 is 3403.23 Lakhs, amount utilised during the quarter ended 30.09.2026 is 1661.97 Lakhs, cumulative amount utilised up to 30.09.2026 is 5065.20 Lakhs and amount remaining unutilised as at 30.09.2026 is 3934.89 Lakhs. <br /> Interest earned on fixed deposits (net of tax) as at 30.09.2026 is 53.15 Lakhs. Total unutilised proceeds as at 30.09.2026 is 3988.04 Lakhs. <br /> The proceeds have been utilised for the purposes for which they were raised, as stated in the Offer Document. <br /> The unutilised proceeds as at 30 September 2026, aggregating Rs. 3988.04 lakhs (including net interest of Rs. 53.15 lakhs earned on fixed deposits, after deduction of applicable taxes), are held as under: HDFC Bank Limited, Fixed deposit, Rs. 1250.00 lakhs; HDFC Bank Limited, Fixed deposit, Rs. 2700.00 lakhs; HDFC Bank Limited, Current account, Rs. 29.40 lakhs; Axis Bank Limited - IPO Public Offer Account, Current account, Rs. 8.64 lakhs. Total is Rs. 3988.04 lakhs. <br /> 5. Items of expenditure which exceed 10% of total expenditure are as given below (Rs. in Lakhs). <br /> For Sales and marketing expenses, the amount for the Quarter ended September 30, 2026 is 346.09 Lakhs, amount for the Quarter ended June 30, 2026 is 404.33 Lakhs, amount for the Quarter ended September 30, 2025 is 129.72 Lakhs, amount for the Half Year ended September 30, 2026 is 750.42 Lakhs, amount for the Half Year ended September 30, 2025 is 320.72 Lakhs and amount for the Year ended March 31, 2026 is 684.97 Lakhs. <br /> For Rent, the amount for the Quarter ended September 30, 2026 is 47.50 Lakhs, amount for the Quarter ended June 30, 2026 is 72.12 Lakhs, amount for the Quarter ended September 30, 2025 is 67.31 Lakhs, amount for the Half Year ended September 30, 2026 is 119.62 Lakhs, amount for the Half Year ended September 30, 2025 is 129.05 Lakhs and amount for the Year ended March 31, 2026 is 267.76 Lakhs. <br /> For Legal and professional fees, the amount for the Quarter ended September 30, 2026 is 148.24 Lakhs, amount for the Quarter ended June 30, 2026 is 146.95 Lakhs, amount for the Quarter ended September 30, 2025 is 43.85 Lakhs, amount for the Half Year ended September 30, 2026 is 295.19 Lakhs, amount for the Half Year ended September 30, 2025 is 126.68 Lakhs and amount for the Year ended March 31, 2026 is 266.71 Lakhs. <br /> 6. Other income net includes interest on fixed deposit amounting to Rs. 97.29 lakhs for the quarter ended 30 September 2026 (30 September 2025: interest on fixed deposit is nil, year ended 31 March 2026: interest on fixed deposit of Rs. 7.96 lakhs). <br /> 7. Previous period figures have been regrouped and/or reclassified wherever necessary to conform to the classification of the current period. <br /> 8. The Financial Results for the quarter ended 30th September, 2026 is the balancing figure between the Limited Reviewed Unaudited Results for the half year ended 30th September, 2026 and the Limited Reviewed Unaudited Results up to the first quarter of the Financial Year 2026-27. <br /> 9. The above unaudited consolidated financial results are available on the Company's website (www.gaudiumivfcentre.com) and stock exchanges websites, BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <br /> 2026-04-012026-09-30UnauditedConsolidated5678770002212500059000200001426150003980000433350008974000213500002190100004392640001507380000150738000346420004205000388470000111891000000011189100048200011237300036393400051.541.54001.541.54Cost of rendering services60770000Other Expenses74306000Cost of rendering services71362000Other Expenses1476480009223700013820002241370005000000004000000041352300050352300042851200012497910003146600004530300002048560000022594000680480000425090007544550002004246000363934000126752000016314540001631454000015291000015291000039300001014400016698400047987000481800072335000771530003371700015885700054660001623000398620002058080003727920002004246000Other financial assets413523000Right-of-use assets205089000Other non-current assets223423000Other financial assets22594000Other current assets42509000Lease liabilities152910000Lease liabilities26044000Other financial liabilities7673000Other current liabilities546600089740003980000828160000-189720000-5029000316690000-490320000-280900002135000002361000560007000000002195300006450000000054756000205494000000784000001976540000000000002325900000025594000000000000223423000000020075000040281300015061200000000000018276100036942000099400000-1624000-231267000116999000011699900087857000204856000Amount of items that will not be reclassified to profit and loss322000322000Amount of items that will not be reclassified to profit and loss64400064400081000162000241000482000