Tejnaksh Healthcare Q2 profit nearly doubles to Rs 63.85 lakh

Tejnaksh Healthcare Limited reported consolidated profit of Rs 63.85 lakh for the quarter ended September 30, 2026, compared with Rs 33.15 lakh a year earlier. Revenue from operations increased to Rs 315.07 lakh from Rs 297.81 lakh, while total expenses declined to Rs 249.39 lakh from Rs 258.51 lakh.

Why did Tejnaksh Healthcare's Q2 profit rise?

Tejnaksh Healthcare's Q2 profit rose because income increased while total expenses fell from the prior-year quarter. Revenue from operations grew by Rs 17.26 lakh to Rs 315.07 lakh, and total income rose to Rs 324.27 lakh from Rs 307.04 lakh. Other income was broadly unchanged at Rs 9.20 lakh, compared with Rs 9.23 lakh in the quarter ended September 30, 2025.

The lower cost base widened profit before tax to Rs 74.88 lakh from Rs 48.53 lakh. Employee-benefit expense fell to Rs 24.80 lakh from Rs 41.35 lakh, more than offsetting a rise in other expenses to Rs 158.85 lakh from Rs 150.83 lakh. Depreciation and amortisation increased marginally to Rs 35.48 lakh from Rs 34.84 lakh.

Tax expense was also lower than in the previous year's Q2. Current tax was Rs 11.56 lakh and the deferred-tax line was a Rs 0.53 lakh credit, resulting in net tax expense of Rs 11.03 lakh; the comparable prior-year tax expense was Rs 15.99 lakh. The quarter's profit was therefore Rs 63.85 lakh, nearly double the Rs 33.15 lakh reported a year earlier.

How did Tejnaksh Healthcare perform in the first half?

Tejnaksh Healthcare reported consolidated first-half profit of Rs 69.92 lakh for the six months ended September 30, 2026, up from Rs 54.42 lakh in the corresponding prior-year period. Revenue from operations increased to Rs 580.46 lakh from Rs 561.78 lakh, while total income rose to Rs 599.40 lakh from Rs 580.43 lakh.

The six-month outcome was led by the September quarter rather than the June quarter. Q2 profit was Rs 63.85 lakh, compared with Rs 6.07 lakh in the quarter ended June 30, 2026. Q2 revenue from operations was Rs 315.07 lakh, against Rs 265.39 lakh in Q1, while profit before tax rose to Rs 74.88 lakh from Rs 42.06 lakh.

Total expenses for the first half declined to Rs 482.46 lakh from Rs 503.40 lakh. Employee-benefit expense decreased to Rs 53.86 lakh from Rs 74.81 lakh and finance costs fell to Rs 1.44 lakh from Rs 8.60 lakh. Other expenses, however, increased to Rs 301.47 lakh from Rs 204.55 lakh, while purchases of stock-in-trade rose to Rs 59.60 lakh from Rs 53.06 lakh.

What does Tejnaksh Healthcare disclose about its operations?

Tejnaksh Healthcare reports its operations within one reportable segment, Medical and Healthcare Services, and says it operates primarily in India. The filing consequently provides no revenue, profit or asset split by hospital, procedure, geography or service line under Indian Accounting Standard 108, Segment Reporting.

The consolidated financial statements include Tejvedaant Healthcare Private Limited as a subsidiary, but the filing does not disclose that entity's separate quarterly contribution. Within the consolidated Q2 cost base, materials consumed rose to Rs 1.03 lakh from Rs 0.33 lakh and purchases of stock-in-trade rose to Rs 30.09 lakh from Rs 27.92 lakh. Inventory movement was a Rs 1.11 lakh credit, compared with a Rs 0.02 lakh credit a year earlier.

Total comprehensive income for Q2 was Rs 64.49 lakh, compared with Rs 33.78 lakh in the prior-year quarter. Of the Q2 profit, Rs 56.90 lakh was attributable to equity holders of the parent and Rs 6.95 lakh to non-controlling interests. The respective prior-year figures were Rs 31.20 lakh and Rs 1.92 lakh.

What changed in Tejnaksh Healthcare's balance sheet and cash flow?

Tejnaksh Healthcare's consolidated assets were Rs 31.30 crore at September 30, 2026, up from Rs 30.05 crore at the preceding financial year-end. Total equity rose to Rs 28.55 crore from Rs 27.64 crore, while non-current assets increased to Rs 25.82 crore from Rs 24.75 crore. The balance sheet reported no borrowings at September 30, 2026.

Working-capital balances increased during the six months. Trade receivables rose to Rs 2.38 crore from Rs 2.18 crore, inventories increased to Rs 89.24 lakh from Rs 83.17 lakh, and other financial assets climbed to Rs 3.78 crore from Rs 2.23 crore. Cash and cash equivalents declined to Rs 1.84 crore from Rs 1.95 crore, while other bank balances increased to Rs 17.80 lakh from Rs 7.74 lakh.

Net cash generated from operating activities was Rs 10.56 lakh for the six months ended September 30, 2026, compared with Rs 171.58 lakh a year earlier. The cash-flow statement records a Rs 155.63 lakh increase in other financial assets and a Rs 20.90 lakh increase in trade receivables as operating cash outflows. Cash generated from operations before tax was Rs 34.08 lakh, followed by net income-tax payments of Rs 23.52 lakh.

Investing activities used Rs 14.97 lakh in the first half, compared with Rs 28.34 lakh used in the prior-year period. Spending on property, plant, equipment and intangibles was Rs 21.69 lakh, while interest received was Rs 9.75 lakh and rental income was Rs 7.03 lakh. Lease liabilities totalled Rs 19.30 lakh across current and non-current categories at September 30, 2026.

Conclusion

Tejnaksh Healthcare's September-quarter result combined a Rs 17.26 lakh rise in revenue from operations with a Rs 9.12 lakh reduction in total expenses, lifting profit before tax to Rs 74.88 lakh. The Q2 outcome drove first-half profit to Rs 69.92 lakh, although the company's single-segment disclosure does not show which services or operations produced the movement.

The unresolved point disclosed in the results is the difference between first-half profit before tax of Rs 116.94 lakh and operating cash generation of Rs 10.56 lakh. Future filings can show whether the Rs 3.78 crore balance in other financial assets and Rs 2.38 crore of trade receivables decline, remain elevated or continue to affect operating cash flow.