KIMS Financial Review: No Misstatements Found After Merger

S.R. Batliboi & Associates LLP, the independent auditor for Krishna Institute of Medical Sciences Limited (KIMS), has issued an unmodified review report for both standalone and consolidated financial results for the quarter and year-to-date ended September 30, 2025. The review found no material misstatements in the unaudited standalone financial results, which were prepared in accordance with Indian Accounting Standard 34 and Section 133 of the Companies Act, 2013, as per SEBI Listing Regulations.

For the consolidated results, the review covered KIMS as the holding company, its subsidiaries, and one associate. The audit firm noted that nothing came to their attention suggesting the accompanying statement, prepared under Ind AS and the Companies Act, did not disclose required information or contained material misstatement.

The consolidated statement included financial results of three subsidiaries with total assets of INR 3,042 million, total revenues of INR 248 million (quarter) and INR 471 million (year-to-date), and a net loss after tax of INR 51 million (quarter) and INR 108 million (year-to-date). An associate's results, showing nil share of net loss and comprehensive loss for the group, were also included. The reports for these entities were provided by their respective independent auditors.