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Gaudium IVF and Women Health Ltd
| Quarterly Financial Results Q3 FY 2025–26
Report Source
⬤18th Mar 26
Summary : Gaudium IVF reported strong financial results, completed a successful IPO, and is navigating new labor regulations.
Quarterly Report Analysis & Insights
Financial Disclosures
- Cost of Rendering Services
- Purchase of Drugs and Medical Consumables
- Changes in Inventories of Medical Consumable and Drugs
- Employee benefits expense
- Finance costs
- Depreciation and amortisation expenses
- Other expenses
- Revenue from operations
- Other income
- Paid-up equity share capital (3,069.72 Lakhs as of Dec 31, 2025).
- Other equity (Standalone: 1,473.62 Lakhs, Consolidated: 1,560.02 Lakhs as of Mar 31, 2025).
- Both standalone and consolidated financial results are presented.
- Consolidated results include Gaudium International Private Limited and EKK Global Private Limited (till Aug 05, 2025).
Corporate Overview
- Registered office in New Delhi, India. Operations primarily in India.
- Evaluating potential impact of new Labour Codes on employee benefits.
- Reliance on medical professionals and healthcare infrastructure.
- Health Care Business, specifically IVF and Women Health services.
- Formal, compliant, and focused on reporting financial performance and regulatory adherence.
- Single operating segment: Health Care Business.
Risk Factors
- New Labour Codes implementation impact.
- Intense competition in healthcare sector.
- Regulatory changes in IVF industry.
- Dependence on key medical professionals.
Key Drivers
- Successful Initial Public Offering completed.
- Strong revenue growth in healthcare business.
- Increased net profit for the period.
- Shares listed on major exchanges.
Auditor’s Report
- Unmodified Review Report for standalone and consolidated financial results.
- Reliance on other auditors' reports for subsidiary financial results in consolidated statement.
Board Commentary
- New Labour Codes' impact on employee benefits, assessed as non-material.
- Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
- Compliance with Companies Act, 2013.
- Completed Initial Public Offering (IPO) raising Rs. 16,500.098 Lakhs.
Corporate Governance
- Code on Prohibition of Insider Trading for Designated Persons.
- Audit Committee reviewed and recommended results.
Management Discussion & Analysis
Future Strategy
- Monitoring developments regarding New Labour Codes implementation.
Operational Focus Areas
- Ensuring compliance with SEBI regulations and Companies Act.
- Adhering to new Labour Codes for employee compensation.
Performance Drivers
- Increased revenue from operations.
- Growth in profit before tax and net profit.
Risk Control Measures
- Company already structures employee compensation per revised wage definition, expecting no material impact.
Critical Risks
- Potential impact of revised definition of 'Wages' under New Labour Codes.