Gaudium IVF and Women Health Ltd has submitted a corrigendum to its audited annual results for the quarter and year ended March 31, 2026, to rectify inadvertent regrouping and typographical errors in comparative figures for the previous financial year. The company clarified that the errors were clerical in nature and related solely to the consolidated financial results for the year ended March 31, 2025, leaving the standalone results and the overall figures for the current year unchanged.

The Board of Directors approved the rectification at its meeting held on June 25, 2026, based on the recommendation of the Audit Committee. The statutory auditors, M/s. S K G N & Associates LLP, confirmed that the proposed changes are limited to the comparative figures of the previous year and do not necessitate any modification to the Independent Auditor's Report dated May 28, 2026. Consequently, the auditor's report remains valid and unchanged.

The corrections primarily involve adjustments in the Consolidated Balance Sheet and the Consolidated Statement of Profit and Loss. In the balance sheet, the regrouping affected the classification of Other Financial Assets and Other Current Assets within Current Assets, as well as the breakdown of Current Liabilities. Despite these shifts, the aggregate totals for Current Assets and Current Liabilities remained unchanged at ₹5,380.56 lakh and ₹3,801.08 lakh respectively for the year ended March 31, 2025.

In the Statement of Profit and Loss, the tax expense for the year ended March 31, 2025, was restated. The Current Tax was adjusted to ₹613.27 lakh from the previously reported ₹608.76 lakh, and Deferred Tax was revised to ₹11.61 lakh from ₹16.24 lakh. Consequently, the Total Tax Expense was corrected to ₹624.88 lakh, and the Profit for the year from continuing operations was restated to ₹1,917.86 lakh. The Total Comprehensive income for the year was adjusted to ₹1,931.13 lakh. The company noted that the correct Profit After Tax (PAT) figure of ₹1,913.13 lakh had already been reported in the financial results for the quarter ended December 31, 2025.

Corrections to Consolidated Balance Sheet

Corrections to Statement of Profit and Loss

The company emphasized that the rectification does not impact the Profit After Tax, Net Worth, or the overall financial position for the quarter and year ended March 31, 2026. The updated financial results, incorporating these changes, have been made available on the company's website.

Gaudium IVF & Women Health has secured board approval to establish Gaudium Women Hospital in Lucknow, Uttar Pradesh, through a long-term arrangement with property owners. The project entails an estimated cost of ₹15,00,00,000 for development, construction, fit-outs, and medical infrastructure, marking a significant expansion in the company's healthcare footprint.

Board-Approved Expansion

The board approved the proposal for the establishment, development, operation, and management of the facility at a meeting held on June 25, 2026. The agreement involves a land lease arrangement with Mrs. Abhilasha Singh and M/s. Abhilasha Enterprises, who are not related to the promoter or promoter group.

Key Financial and Operational Details

The project is structured around a 30-year lease with a 15-year lock-in period. The financial terms include a revenue-sharing model and a security deposit.

The company will pay the landowner 10% of the net revenue generated from the hospital monthly, plus applicable taxes. A security deposit of ₹3,00,00,000 will be adjusted against the revenue share payable until fully recovered by the company. Upon full recovery, the company will pay the landowner's revenue share on a monthly basis.