Dhanvantri Jeevan Rekha Limited has released its unaudited financial results for the third quarter of fiscal year 2026, showing improved revenue performance compared to the previous year. The Meerut-based company reported steady growth in its core business operations during the quarter ended 31st December 2025.

Financial Performance Overview

The company's quarterly performance demonstrates positive momentum in revenue generation. Net sales from operations increased significantly during the quarter, while the company maintained profitability despite challenging market conditions.

Operational Expenses Analysis

The company's expense structure showed mixed trends during the quarter. Cost of material consumed increased to Rs 184 lacs from Rs 138 lacs in the previous year quarter. Employee benefit expenses rose to Rs 107 lacs compared to Rs 99 lacs in Q3FY25. Other expenditure increased to Rs 409 lacs from Rs 318 lacs in the corresponding quarter last year.

Nine-Month Performance

For the nine-month period ended 31st December 2025, the company reported net sales of Rs 1,862 lacs compared to Rs 1,682 lacs in the corresponding period of the previous year. However, profit for the nine-month period declined to Rs 9 lacs from Rs 47 lacs in the previous year period.

Earnings Per Share and Capital Structure

The company maintained its paid-up equity share capital at Rs 410 lacs with a face value of Rs 10 per share. Basic and diluted earnings per share for the quarter stood at Rs 0.41 compared to Rs 0.36 in Q3FY25. For the nine-month period, EPS was Rs 0.22 against Rs 1.15 in the previous year.

Board Approval and Compliance

The financial results were reviewed by the company's statutory auditors Anuj Goyal & Co., Chartered Accountants, and approved by the Audit Committee. The Board of Directors took the results on record in their meeting held on 12th February 2026. The results have been prepared in compliance with Indian Accounting Standards (Ind-AS) and filed under Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Dhanvantri Jeevan Rekha Limited (DJRL), a healthcare services provider, has reported a net loss of Rs. 7.68 lacs for the quarter ended September 30, 2025, according to its latest financial results. The company's performance indicates challenges in maintaining profitability and cash flow management.

Financial Performance

The company's financial results for Q2 FY2026 reveal several key points:

The negative EPS of Rs. 0.34 reflects the impact of the net loss on shareholder value. The significant cash outflow of Rs. 140.09 lacs during the six-month period has led to a substantial reduction in cash reserves, which declined from Rs. 254.52 lacs to Rs. 114.43 lacs.

Revenue and Expenses

For the quarter ended September 30, 2025, DJRL reported:

The company's expenses exceeded its income, resulting in the reported loss. The largest expense categories were:

• Other Expenditure: Rs. 322.00 lacs
• Employee Benefit Expenses: Rs. 150.00 lacs
• Cost of Material Consumed: Rs. 113.00 lacs

Half-Yearly Performance

For the six months ended September 30, 2025, DJRL's financial highlights include:

Balance Sheet Overview

As of September 30, 2025, DJRL's balance sheet shows:

The company's asset base is primarily composed of Property, Plant and Equipment (Rs. 880.00 lacs) and Trade Receivables (Rs. 295.00 lacs).

Cash Flow Concerns

The cash flow statement reveals a significant reduction in cash and cash equivalents:

This substantial decrease in cash reserves may pose challenges for the company's operational flexibility and financial stability in the coming quarters.

Conclusion

Dhanvantri Jeevan Rekha Limited faces financial challenges as evidenced by its Q2 FY2026 results. The company's management may need to focus on cost control measures and improving operational efficiency to address the trend of losses and cash outflows. Investors and stakeholders will likely be watching closely to see how DJRL addresses these challenges in the upcoming quarters.