Gujarat Kidney and Super Speciality Ltd has received approval from the National Company Law Tribunal (NCLT) Ahmedabad for voluntary revision of Board Reports and Financial Statements for three consecutive financial years. The order was pronounced on 06th February 2026, allowing the company to correct various clerical and typographical errors identified in its regulatory filings.

Company Background and Capital Structure

Gujarat Kidney and Super Speciality Ltd operates in the healthcare sector, running hospitals and medical centers. The company's business includes establishing and operating multispecialty hospitals, clinics, diagnostic centers, and related healthcare facilities.

Errors Identified Across Financial Years

The company identified specific errors requiring correction across the three financial years:

Financial Year 2021-22:

• Incorrect section reference in Directors' Responsibility Statement (mentioned as sub clause (e) of section 134(3) instead of section 134(5))
• Copy-paste error in Annual Return extract clause from previous year's report

Financial Year 2022-23:

• Wrong date for 3rd Board meeting (mentioned as 25/09/2022 instead of 03/09/2022)
• Incorrect appointment date for Additional Director Pragnesh Bharpoda (shown as 25/09/2022 instead of 25/09/2023)

Financial Year 2023-24:

• Wrong effective date for company status change from Private to Public (mentioned as 24/11/2024 instead of 24/11/2023)
• Misclassification in Note No. 26 regarding "Loan to Directors" which was actually related to business transfer agreement

NCLT Order and Compliance Requirements

The NCLT found that the requested corrections were clerical and typographical errors that do not affect financial statements or prejudice any interests. The tribunal issued specific directives:

The company must file revised Annual Reports along with corrected Board Reports and notes on accounts for all three financial years through the MCA's online system. The Registrar of Companies has been directed to accept these revised filings and update the system accordingly.

Previous Filings and Current Status

The company had previously submitted its financial statements with the identified errors through the MCA system. The original filings were made on various dates, with the most recent being for FY 2023-24 submitted in December 2024.

The NCLT emphasized that this order does not preclude authorities from seeking information or documents in accordance with law during any future proceedings based on the revised financial statements. The company remains liable for any charges or taxes that may arise during such processes.

Gujarat Kidney And Super Speciality Limited has delivered a robust financial performance for the quarter ended 31 December 2025, demonstrating strong operational efficiency across its healthcare services portfolio. The company, which operates in the pharmaceutical trading segment, reported encouraging results on both standalone and consolidated bases.

Standalone Financial Performance

The company's standalone operations showed solid growth momentum during the quarter. Key financial metrics highlight the operational strength of the core business.

For the nine-month period ended 31 December 2025, the standalone business generated revenue from operations of ₹3,085.70 lacs compared to ₹2,715.08 lacs in the corresponding period of the previous year, representing growth of 13.65%. Net profit for the nine-month period stood at ₹853.36 lacs versus ₹784.42 lacs in the previous year.

Consolidated Financial Results

The consolidated performance, which includes subsidiaries and entities under control, demonstrated even stronger growth trajectory. The consolidated entity encompasses Gujarat Surgical Hospital, Surya Hospital and ICU, Raj Palmland Hospital Private Limited, and Harmony Medicare Private Limited.

Operational Efficiency and Cost Management

The company maintained effective cost control across key expense categories. On a standalone basis, total expenses for the quarter were ₹662.89 lacs compared to ₹653.33 lacs in the previous quarter. Employee benefits expense stood at ₹143.45 lacs, while depreciation and amortization expense was ₹74.73 lacs.

On the consolidated front, the company managed total expenses of ₹1,827.99 lacs during the quarter, with employee benefits expense at ₹398.45 lacs and other expenses at ₹931.37 lacs. The finance costs were well-controlled at ₹59.85 lacs for the consolidated entity.

Auditor Review and Regulatory Compliance

The financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 14 February 2026. The results have been subjected to limited review by statutory auditors Y M Shah & Co., who issued an unmodified limited review report for both standalone and consolidated financial results.

The company continues to maintain compliance with all regulatory requirements under SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. The financial statements have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013.