Tejnaksh Healthcare Ltd

Standalone results

• Standalone results for quarter ended Jun 30, 2026; board approved on Aug 13, 2026.

Consolidated results

• Consolidated results for quarter ended Jun 30, 2026; auditors’ review unmodified.

Segment & geography

• Single segment: Medical and Healthcare Services; operates in India.

Labour Codes impact

• New Labour Codes effective Nov 21, 2025; gratuity remeasurement recognized as Other Income.

Consolidation note

• Consolidated results include Tej Vedaant Healthcare Private Limited.

Financial results approved

• Unaudited standalone and consolidated quarterly results for quarter ended 30 June 2026 approved.
• Board noted the accompanying Limited Review Report.
• Results prepared under Ind AS 34 and SEBI Reg 33.

Director appointment

• Reappointment of Suhas Vasantrao Thorat as Non-Executive Independent Director approved, subject to GM approval.
• Second term to be effective only after shareholder approval.

Regulatory and compliance matters

• New Labour Codes consolidated 29 laws into four codes; effective Nov 21, 2025.
• Gratuity liability remeasured under New Labour Codes.
• Reversal recognized as Other Income; no material additional liabilities.
• Rules notification ongoing; impact to be evaluated.

Auditor and consolidation notes

• Statutory auditors issued unmodified conclusions on interim results.
• Consolidated results include Tej Vedaant Healthcare Private Limited.

Financial Performance 📊

• Consolidated Q3 FY26 revenue from operations: ₹261.62 mn, down 12.2% QoQ from ₹297.81 mn.
• Consolidated Q3 FY26 profit after tax: ₹28.82 mn, down 13% QoQ from ₹33.15 mn.
• Consolidated nine months ended Dec 31, 2025 revenue from operations: ₹823.40 mn, down 15% YoY.
• Standalone Q3 FY26 revenue from operations: ₹169.08 mn, down 12.6% QoQ from ₹193.53 mn.
• Standalone Q3 FY26 profit after tax: ₹22.78 mn, down 26.6% QoQ from ₹31.04 mn.
• Standalone nine months ended Dec 31, 2025 revenue from operations: ₹540.66 mn, down 15.4% YoY.

Expenses & Costs 🧾

• Consolidated Q3 FY26 employee benefits expense: ₹33.41 mn, up 7% QoQ.
• Standalone Q3 FY26 employee benefits expense: ₹17.98 mn, down 30% QoQ.
• Consolidated Q3 FY26 depreciation & amortization: ₹36.39 mn, up 4.5% QoQ.
• Standalone Q3 FY26 depreciation & amortization: ₹32.51 mn, flat QoQ.
• Consolidated Q3 FY26 total expenses: ₹232.99 mn, up 9.9% QoQ.
• Standalone Q3 FY26 total expenses: ₹145.44 mn, up 8.9% QoQ.

Other Financial Metrics & Reports

• Consolidated Q3 FY26 profit before tax: ₹35.65 mn, down 26.5% QoQ.
• Standalone Q3 FY26 profit before tax: ₹29.61 mn, down 30% QoQ.
• Consolidated EPS Q3 FY26: ₹0.14; nine months ended: ₹0.41 (not annualized).
• Standalone EPS Q3 FY26: ₹0.11; nine months ended: ₹0.43 (not annualized).
• No exceptional items reported in Q3 FY26 results.
• Limited review reports dated Feb 7, 2026, issued with unmodified opinions.

Business Model & Segments

• Company operates in a single segment: Medical and Healthcare Services.

Financial Performance

• Board approved unaudited standalone and consolidated Q3 FY26 financial results ended December 31, 2025.
• Consolidated revenue for Q3 FY26 was ₹261.62 million; standalone revenue was ₹169.08 million.
• Consolidated profit before tax was ₹35.65 million; standalone profit before tax was ₹29.61 million.
• Consolidated profit after tax was ₹28.82 million; standalone profit after tax was ₹22.78 million.
• Earnings per share for Q3 FY26: consolidated ₹0.14; standalone ₹0.11 (not annualized).
• Total comprehensive income (net of tax) for consolidated Q3 FY26 was ₹29.14 million; standalone ₹23.04 million.

Governance & Compliance ️

• Auditor’s review confirmed compliance with Indian Accounting Standards (Ind AS 34) and SEBI regulations.
• Limited review reports for standalone and consolidated results were unmodified and noted by the Board.

Capital Structure & Other Disclosures

• Paid-up equity share capital remained ₹1,015.68 million with face value ₹5 each.
• No changes in directors, auditors, key management personnel, dividends, capital raising, or major business undertakings were disclosed.
• Previous periods' figures were regrouped/reclassified for consistency with current period presentation.

🗓️ Meeting Details

• Board meeting scheduled for 7th February 2026 at Shivprasad Harihar Singh Compound, Mumbai.

📊 Financial Performance

• Approval of unaudited standalone and consolidated financial results for quarter ended 31st December 2025.