Looks Health Services cash reaches Rs 150.99 lakh in H1 FY27

Looks Health Services Limited ended the half year on September 30, 2026 with cash and cash equivalents of Rs 150.99 lakh, up Rs 31.61 lakh from Rs 119.38 lakh at March 31, 2026. The increase reflected Rs 25.72 lakh of net operating cash flow and Rs 5.90 lakh generated through investing activities, with no financing cash movement reported.

What drove Looks Health Services' cash increase in H1 FY27?

Looks Health Services increased cash and cash equivalents by Rs 31.61 lakh during the half year ended September 30, 2026. Its cash-flow statement records Rs 25.72 lakh of net cash from operating activities and Rs 5.90 lakh from investing activities, while financing activities showed no cash generated or used during the six-month period.

The closing cash balance of Rs 150.99 lakh matched the amount reported under current assets in the September 30, 2026 balance sheet. The opening balance in the cash-flow statement was Rs 119.38 lakh at March 31, 2026, establishing the reported Rs 31.61 lakh increase over the first half.

The two stated cash inflows total Rs 31.62 lakh, versus the reported net increase of Rs 31.61 lakh. The Rs 0.01 lakh difference is consistent with the presentation of the cash-flow statement in lakhs and does not change the reported closing cash balance of Rs 150.99 lakh.

How did cash flow compare with the prior-year half year?

Looks Health Services reported a Rs 31.61 lakh net increase in cash for the half year ended September 30, 2026, compared with a Rs 23.26 lakh net decrease in the half year ended September 30, 2025. The September 2026 closing cash balance was Rs 150.99 lakh, whereas the comparable prior-year closing balance was Rs 7.35 lakh.

The principal change between the two periods was investing cash flow. Investing activities generated Rs 5.90 lakh in the 2026 half year, compared with cash used of Rs 174.50 lakh in the 2025 half year, a reversal of Rs 180.40 lakh between the reported periods.

Operating cash flow was lower year on year, despite the overall increase in cash. Net cash from operating activities was Rs 25.72 lakh in the 2026 half year, versus Rs 66.33 lakh in the 2025 half year, a decrease of Rs 40.61 lakh.

What did operations contribute to Looks Health Services' cash flow?

Looks Health Services generated Rs 25.72 lakh of net cash from operating activities in the half year ended September 30, 2026. This followed operating profit before working-capital changes of Rs 8.74 lakh, compared with Rs 8.27 lakh in the corresponding half year ended September 30, 2025.

Profit before tax was Rs 1.64 lakh in the 2026 half year, compared with Rs 1.08 lakh a year earlier. Depreciation and amortisation were Rs 7.10 lakh in both reported half-year periods, according to the cash-flow statement.

The filing identifies a Rs 14.50 lakh movement in trade receivables and a Rs 32.92 lakh movement in other liabilities within working capital for the 2026 half year. It does not provide a fuller narrative explaining the underlying customers, counterparties or timing behind those working-capital movements.

Why was financing cash flow nil in the 2026 half year?

Looks Health Services reported no financing cash flow in the half year ended September 30, 2026. This differed from the prior-year half year, when financing activities generated Rs 84.92 lakh, including a Rs 85 lakh increase in other financial liabilities and Rs 0.08 lakh of finance cost.

The September 30, 2026 balance sheet showed non-current liabilities of Rs 85 lakh, unchanged from March 31, 2026. The unchanged balance is consistent with the nil financing cash-flow line for the six months, although the filing does not set out the terms, maturity or counterparty of the non-current liability.

In the 2025 half year, the Rs 84.92 lakh financing inflow did not prevent a cash decline because investing activities used Rs 174.50 lakh. In the 2026 half year, the absence of a financing movement meant the reported cash increase was attributable to operating and investing cash movements.

How did Looks Health Services' current balance-sheet items change?

Looks Health Services reported current assets of Rs 170.90 lakh at September 30, 2026, up from Rs 123.34 lakh at March 31, 2026. Cash and cash equivalents of Rs 150.99 lakh made up most of the September current-assets total, alongside trade receivables of Rs 14.50 lakh and other current assets of Rs 5.40 lakh.

Total current liabilities rose to Rs 75.44 lakh at September 30, 2026 from Rs 40.80 lakh at March 31, 2026. Other current liabilities increased to Rs 71.27 lakh from Rs 38.35 lakh, while current tax liabilities increased to Rs 4.17 lakh from Rs 2.45 lakh.

The rise in current assets was Rs 47.56 lakh over the six months, while current liabilities increased by Rs 34.64 lakh. Total assets reached Rs 16.47 crore at September 30, 2026, compared with Rs 16.11 crore at March 31, 2026, while total equity was Rs 14.86 crore versus Rs 14.85 crore.

What assurance accompanied Looks Health Services' half-year figures?

Looks Health Services' board approved the standalone unaudited results for the quarter and half year ended September 30, 2026 on November 5, 2026. The board meeting commenced at 4:00 p.m. and concluded at 5:20 p.m., according to the company’s exchange filing.

SGAG & CO. issued a limited review report on the unaudited results for the period from April 1, 2026 to September 30, 2026. The auditor stated that nothing had come to its attention to indicate that the statement had not disclosed the required information or contained a material misstatement, while also noting that a review is narrower in scope than an audit.

Conclusion

Looks Health Services reported a first-half cash increase of Rs 31.61 lakh, ending September 30, 2026 with Rs 150.99 lakh in cash and cash equivalents. The result contrasted with a Rs 23.26 lakh cash decrease a year earlier, chiefly because investing activities shifted from a Rs 174.50 lakh outflow to a Rs 5.90 lakh inflow, despite operating cash flow falling to Rs 25.72 lakh from Rs 66.33 lakh.

The next disclosure to watch is whether later filings provide more detail on the Rs 85 lakh non-current liability and the components of the Rs 5.90 lakh investing cash inflow, which the half-year statement groups under financial assets, trade advances and loan advances. Investors can also track changes from the September 30, 2026 balances of Rs 71.27 lakh in other current liabilities and Rs 14.50 lakh in trade receivables.