Wardwizard Healthcare Limited reports Rs 21.95 lakh Q2 profit

Wardwizard Healthcare reported a profit after tax of Rs 21.95 lakh for the quarter ended September 30, 2026, compared with a Rs 26.02 lakh loss a year earlier. Revenue from operations rose to Rs 123.11 lakh, while Rs 63.83 lakh of other income lifted total income to Rs 186.94 lakh against expenses of Rs 167.38 lakh.

How did Wardwizard Healthcare return to quarterly profit?

Wardwizard Healthcare returned to a reported profit after tax of Rs 21.95 lakh in the quarter ended September 30, 2026, from a Rs 26.02 lakh loss in the quarter ended September 30, 2025. Profit before tax was Rs 19.55 lakh, compared with a pre-tax loss of Rs 25.95 lakh a year earlier. The September quarter also improved from the Rs 32.06 lakh loss after tax and Rs 36.99 lakh pre-tax loss reported for the quarter ended June 30, 2026.

Wardwizard Healthcare recorded a Rs 2.40 lakh current-tax credit in the September 2026 quarter, after a Rs 4.92 lakh credit in the preceding quarter. Other comprehensive income was negative Rs 0.86 lakh, leaving total comprehensive income at Rs 21.09 lakh. Basic and diluted earnings per share were Rs 8.61, against a loss per share of Rs 10.62 in the September 2025 quarter.

What drove Wardwizard Healthcare's September-quarter income?

Wardwizard Healthcare reported total income of Rs 186.94 lakh for the September 2026 quarter, consisting of Rs 123.11 lakh in revenue from operations and Rs 63.83 lakh in other income. Operating revenue increased by Rs 57.71 lakh from Rs 65.40 lakh in the June 2026 quarter. It also exceeded the nil operating revenue reported for the September 2025 quarter.

Other income accounted for Rs 63.83 lakh of Wardwizard Healthcare's Rs 186.94 lakh total income in the September quarter, compared with nil in June 2026 and Rs 0.21 lakh a year earlier. The filing does not identify its source or composition. It therefore establishes the contribution of other income to the reported quarter but does not state whether that income is recurring.

For the half year ended September 30, 2026, Wardwizard Healthcare's revenue from operations rose to Rs 188.51 lakh from Rs 44.04 lakh in the corresponding 2025 period. Other income was Rs 63.83 lakh, marginally above Rs 63.47 lakh a year earlier, while total income reached Rs 252.34 lakh. The Rs 144.47 lakh increase in operating revenue was the main change in first-half income compared with the prior-year period.

Why did Wardwizard Healthcare remain loss-making for the half year?

Wardwizard Healthcare remained loss-making for the half year ended September 30, 2026 because total expenses of Rs 269.77 lakh exceeded total income of Rs 252.34 lakh. The reported pre-tax loss was Rs 17.43 lakh and the loss after tax was Rs 10.12 lakh. That compared with a Rs 46.82 lakh loss after tax for the half year ended September 30, 2025.

Wardwizard Healthcare's two reported quarters had different income profiles. The June 2026 quarter recorded Rs 65.40 lakh in operating revenue, nil other income and a Rs 32.06 lakh loss after tax. In September, operating revenue rose to Rs 123.11 lakh and other income was Rs 63.83 lakh, while expenses increased to Rs 167.38 lakh from Rs 102.39 lakh, resulting in Rs 21.95 lakh profit after tax.

Employee benefits expense was Rs 136.96 lakh in the September 2026 quarter, up from Rs 41.76 lakh in June 2026 and Rs 5.91 lakh a year earlier. Purchases of stock-in-trade were Rs 43.34 lakh, other expenses were Rs 7.40 lakh and finance costs were Rs 0.81 lakh. Wardwizard Healthcare also reported a negative Rs 24.69 lakh change in inventories, against a positive Rs 20.29 lakh charge in the June quarter.

What do Wardwizard Healthcare's cash flow and assets show?

Wardwizard Healthcare used Rs 113.83 lakh in operating activities during the half year ended September 30, 2026, compared with Rs 50.95 lakh generated in the corresponding 2025 half year. The cash-flow statement included a Rs 70.95 lakh movement in inventory and trade receivables, Rs 279.80 lakh in current loans and advances, and a Rs 99.35 lakh movement in other current financial assets.

Financing activities generated Rs 141.87 lakh for Wardwizard Healthcare in the September 2026 half year, compared with Rs 46.86 lakh used in the prior-year period. The filing lists Rs 149.53 lakh of proceeds from borrowings and Rs 7.66 lakh of lease-liability repayment. Cash and cash equivalents rose to Rs 29.39 lakh at September 30, 2026, from Rs 1.35 lakh at the start of the year.

Wardwizard Healthcare reported total assets of Rs 487.21 lakh at September 30, 2026, compared with Rs 103.84 lakh at March 31, 2026. Trade receivables increased to Rs 147.73 lakh from Rs 76.79 lakh, and other current assets rose to Rs 284.22 lakh from Rs 4.43 lakh. Current borrowings were Rs 463.22 lakh compared with Rs 313.01 lakh, while total equity was negative Rs 362.61 lakh against negative Rs 339.59 lakh.

What did Wardwizard Healthcare disclose alongside the results?

Wardwizard Healthcare said its audit committee reviewed and its board approved the unaudited standalone results on October 30, 2026. Independent reviewer M G S A & Company stated that nothing had come to its attention indicating that the statement had failed to disclose required information or contained a material misstatement. The engagement was a review of the quarter ended September 30, 2026 and did not express an audit opinion.

Wardwizard Healthcare stated that no investor complaints remained pending at September 30, 2026. Separately, the board appointed Ms. Diksha Sharma as an additional independent woman director from October 30, 2026 for a first term of five consecutive years, subject to shareholder approval at the next general meeting. Wardwizard Healthcare also approved Ms. Tania Dey, an advocate and compliance consultant, as internal auditor for 2026-27 after M/s Upadhyay & Company resigned, citing time constraints and other professional commitments.

Conclusion

Wardwizard Healthcare's Rs 21.95 lakh September-quarter profit reversed the Rs 26.02 lakh loss recorded a year earlier and the Rs 32.06 lakh loss in June 2026. The result combined Rs 123.11 lakh of operating revenue with Rs 63.83 lakh of other income, but the half year remained loss-making by Rs 10.12 lakh and operating activities used Rs 113.83 lakh of cash.

The next reported period will indicate whether Wardwizard Healthcare can sustain operating revenue above September's Rs 123.11 lakh and whether other income continues after its Rs 63.83 lakh quarterly contribution. The disclosed next governance event is shareholder consideration of Ms. Sharma's appointment at the next general meeting, while Ms. Dey's internal-auditor appointment applies for 2026-27.