Gujarat Kidney and Super Speciality Ltd
Disclosure of delay for Unaudited financial result for the second quarter ended on September 30,2025.
The company listed on 30th December 2025, so we uploaded financial result of 31st ....
RESULTS
● No Immediate Change
MEDIUM RISK
📅 Filed on BSE: 13 Mar 2026, 01:18 PM IST · BSE ID: a4eb8fe8-8c51-4bdb-aee4-effeb765ecba
View Original BSE Filing (PDF)
🤖 AI Summary
- Gujarat Kidney and Super Speciality Limited, listed on 30 December 2025, has disclosed a delay in submitting its unaudited Q2 FY26 (ended 30 September 2025) financial results. The company attributed the delay to a technical issue preventing timely upload to stock exchanges. However, it has now submitted Q2 results showing revenue of Rs. 1,144.99 lacs, profit after tax of Rs. 389.98 lacs, and earnings per share of Rs. 0.69. The company states it completed all LODR compliance for the subsequent quarter (31 December 2025) as mandated, and classifies this as its first compliance lapse.
🔢 Key Numbers — exact figures from BSE filing, not rounded
Q2 FY26 Revenue from Operations
Rs. 1,144.99 lacs
+18.8% YoY
Q2 FY26 Profit After Tax
Rs. 389.98 lacs
+69.5% YoY
H1 FY26 Profit After Tax
Rs. 620.10 lacs
+10.1% YoY
EPS (Q2 FY26) Basic & Diluted
Rs. 0.69
Current Borrowings (30 Sep 2025)
Rs. 1,270.71 lacs
+1,229% YoY
Total Assets (30 Sep 2025)
Rs. 6,694.02 lacs
+36.4% vs 31 Mar 2025
👥 What This Means For Shareholders
✅
Action Required
No action required — this is an informational filing disclosing delayed submission of already-prepared financial results.
👤
Who Is Affected
All shareholders are affected as this filing documents a regulatory compliance breach under SEBI LODR Regulation 33(3)(j). The delay does not impact dividend, bonus, or capital structure — it is a procedural disclosure violation by a newly listed entity.
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Management Signal
Company's attribution to 'technical issue' and claim of 'first time negligence' suggests weak internal controls and IT infrastructure for regulatory compliance despite achieving operational profitability. Management prioritizes financial performance over administrative rigor.
For information only. Not investment advice. ForgeUp is not SEBI-registered.
👁 Watch List — track these upcoming events
Q3 FY26 results filing — monitor compliance timeliness and debt management trends
FY26 full-year results — assess consolidated profitability and leverage ratio normalization
Balance sheet quarterly — track short-term borrowing repayment and working capital efficiency
MEDIUM RISK
Regulatory breach (delayed filing), aggressive short-term debt accumulation (1,229% increase), and administrative governance lapses in newly listed company increase near-term operational risk.
💡 Investor Takeaway
Gujarat Kidney reported Q2 PAT of Rs. 389.98 lacs (up 69.5% YoY) and half-year profit of Rs. 620.10 lacs. However, the filing is a delayed disclosure citing technical issues. Current borrowings jumped to Rs. 1,270.71 lacs from Rs. 95.53 lacs YoY — leverage shift requires close monitoring of cash generation capability.
⚖️ Strengths & Concerns
✅ Positives
- Q2 FY26 net profit of Rs. 389.98 lacs represents 69.5% growth versus Q2 FY25 profit of Rs. 229.88 lacs, driven by operational efficiency gains.
- Half-year FY26 revenue of Rs. 2,109.25 lacs and PAT of Rs. 620.10 lacs show consistent performance trajectory post-listing in December 2025.
⚠️ Concerns
- Delay in Q2 results submission breaches Regulation 33(3)(j) LODR timeline requirement — company failed to file within 21 days of listing (30 December 2025).
- Current borrowings surged to Rs. 1,270.71 lacs as of 30 September 2025 from Rs. 95.53 lacs at 31 March 2025 — a 1,229% increase in short-term debt burden.