Gaudium IVF And Women Health Approves Audited Financial Results for Year Ended March 31, 2026
Gaudium IVF and Women Health Limited (formerly Gaudium IVF and Women Health Private Limited) announced that its Board of Directors approved the Audited Standalone and Consolidated Financial Results for the quarter and year ended March 31, 2026, along with the unmodified auditor's report. The Board meeting was held on May 28, 2026.The results for the quarter and year ended March 31, 2026, cover the performance across the Group, which includes the Holding Company and its subsidiaries.
Consolidated Financial Performance
The consolidated financial results for the period ending March 31, 2026, show key operational figures.The following table summarizes the Statement of Consolidated Financial Results for the three months and the year ended March 31, 2026. (All amounts in Indian Rupees Lakhs, unless otherwise stated.)
| Particulars | Three months ended March 31, 2026 (Audited) | Preceding three months ended December 31, 2025 (Unaudited) | Corresponding three months ended March 31, 2025 (Unaudited) | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 3,035.11 | 2,450.70 | 2,692.43 | 10,435.70 | 7,072.40 |
| Other income | 17.74 | 10.30 | 2,342 | 53.12 | 23.44 |
| Total income | 3,052.85 | 2,461.00 | 2,715.85 | 10,488.82 | 7,095.84 |
| Expenses | |||||
| Cost of rendering services | 219.30 | 227.67 | 141.84 | 844.60 | 52,533 |
| Purchase of drugs and medical consumables | 792.87 | 975.89 | 1,506.59 | 2,992.04 | 2,020.59 |
| Changes in inventories of drugs and medical consumables | 33.15 | 94.01 | (433.43) | 368.50 | (512.68) |
| Employee benefit expenses | 210.18 | 21,383 | 203.89 | 798.63 | 745.67 |
| Finance costs | 129.03 | 119.70 | 43.44 | 349.16 | 139.09 |
| Depreciation and amortisation expenses | 63.69 | 49.37 | 36.48 | 254.79 | 204.69 |
| Other expenses | 562.41 | 284.22 | 401.36 | 1,661.53 | 1,430.42 |
| Total Expenses | 2,010.63 | 1,964.69 | 1,900.16 | 7,269.25 | 4,553.11 |
| Profit before tax | 1,042.22 | 496.31 | 815.69 | 3,219.56 | 2,542.74 |
| Total tax expenses | 206.48 | 133.26 | 170.13 | 770.72 | 625.00 |
| Profit for the year | 835.74 | 363.05 | 645.56 | 2,448.85 | 1,917.73 |
| Total comprehensive income for the year | 837.53 | 364.98 | 648.51 | 2,453.67 | 1,931.00 |
| Earning per equity share (EPS) (par value of 5) | 134 | 0.59 | 1.05 | 3.92 | 312 |
Balance Sheet Highlights
The Statement of Consolidated Balance Sheet as of March 31, 2026, shows the Group's total assets at 19,310.45 Indian Rupees Lakhs, compared to 8,851.27 Indian Rupees Lakhs on March 31, 2025.| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| Total non-current assets | 11,980.25 | 3,470.71 |
| Property, plant and equipment | 746.44 | 640.9 |
| Intangible assets under development | 1,196.83 | 738.5 |
| Total current assets | 7,330.20 | 5,380.56 |
| Trade receivables | 5,337.93 | 3,286.72 |
| Cash and cash equivalents | 878.57 | 721.5 |
| Total assets | 19,310.45 | 8,851.27 |
| Total equity | 15,230.21 | 4,629.74 |
| Total non-current liabilities | 227.51 | 4,2045 |
| Total current liabilities | 3,852.73 | 3,801.08 |
| Total liabilities | 4,080.24 | 4,221.53 |
Cash Flow Summary
The Cash Flow Statement for the year ended March 31, 2026, details the movement of cash across operations, investing, and financing activities.| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit for the year from continuing operations | 321,957 | 2,542.25 |
| Net cash flow generated from operating activities | 724.72 | 871.77 |
| Cash flows from investing activities | ||
| Purchase of Property Plant & Equipment including ROU Assets | (213.58) | (887.85) |
| Development cost of intangible asset under development | (458.33) | - |
| Net cash used in investing activities | (8,765.41) | (1,517.43) |
| Cash flows from financing activities | ||
| Proceeds from issue of share capital | 9,000.08 | - |
| Proceeds from borrowings | 1,687.37 | - |
| Net cash used in financing activities | 8,197.76 | 181.66 |
| Net increase/decrease in cash and cash equivalents | 157.07 | (464.00) |
| Cash and cash equivalents at the end of the year | 878.57 | 721.5 |
IPO Details
The Group also reported completing its Initial Public Offer (IPO) of 20,886,200 equity shares. The shares had a face value of 5 each, issued at a price of 79 per share. The proceeds comprised a fresh issue of 11,392,500 equity shares, aggregating 9,000.08 Lakhs, and an offer for sale of 9,493,700 equity shares from selling shareholders, aggregating 7,500.02 Lakhs. The equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 27, 2026.The initial public offering proceeds were allocated towards several objects:
| Object of the issue as per prospectus | Amount to be utilised as per prospectus (Lakhs) | Amount utilised up to March 31, 2026 (Lakhs) | Amount remaining unutilised (Lakhs) |
|---|---|---|---|
| Funding capital expenditure towards establishment of New IVF Centers | 5,000.00 | 0 | 5,000.00 |
| Repayment of outstanding loans | 2,000.00 | 0 | 2,000.00 |
| General Corporate Purposes | 1,228.19 | 96.99 | 1,131.20 |
| Fresh issue related expenses | 771.89 | 771.89 | 0.00 |
| Total | 9,000.08 | 868.88 | 8,131.20 |
The Company’s standalone financial results for the quarter and year ended March 31, 2026, are also available, detailing various operational costs, including 'Other expenses' at 547.98 Indian Rupees Lakhs for the three months ended March 31, 2026.
GAUDIUMIVF Stock Price Movement
Shares of GAUDIUMIVF slipped by 2.00% on Wednesday, closing the session at ₹116.79. The equity dropped ₹2.38 from its previous close of ₹119.17, suggesting selling pressure throughout the trading day.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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