Pursuant to the provisions of Regulation 30 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, ....

Going-concern doubtQualified audit opinionEmphasis of matterRevenue declinedNet loss reportedResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

-4.9%Reaction day

₹10.35

prior close

₹10.73

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.4%-4.5% vs market

Healthcare Service Provider peers, median of 25sector-0.9%-4.0% vs sector

On the reaction day the stock moved 4.5 pts less than Nifty Microcap 250 and 4.0 pts less than its Healthcare Service Provider peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-9.4

10m

-3.6

15m

-3.6

30m

-4.0

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-4.9-0.4-4.5-0.9-4.0

Next day

-3.7+1.4-5.1-1.0-2.6

+0.5+0.2+0.3-0.1+0.5

+0.0+3.9-3.9+0.5-0.5

+0.8+5.2-4.5+1.6-0.8

-0.6+4.2-4.8+2.4-2.9

-3.6+6.0-9.6+2.0-5.6

15d

-7.0+3.5-10.5+1.3-8.3

-21.4-0.7-20.8-5.6-15.8

-38.6-9.9-28.6-9.8-28.8

-35.4+9.9-45.3-4.8-30.5

UpDownMarket · Nifty Microcap 250Sector · Healthcare Service Provider peers, median of 25Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

The board of Gian Life Care Ltd approved its unaudited financial results for the quarter and half year ended September 30, 2025. Standalone revenue from operations fell sharply to Rs. 66 lakhs in Q2 FY26 from Rs. 194.67 lakhs in Q2 FY25, and the company slipped into a loss of Rs. 40.75 lakhs (standalone) / Rs. 45.82 lakhs (consolidated) for H1 FY26, versus a profit in the prior year period. The auditor (MSNT & Associates LLP) issued a qualified review report, flagging that Rs. 743.78 lakhs of cash is sitting on the balance sheet while statutory dues of Rs. 426.66 lakhs and a bank loan of Rs. 359.78 lakhs (classified as NPA) remain unpaid. The auditor also could not physically verify the cash and was unable to confirm its existence and appropriateness. EPS turned negative at Rs. (0.40) standalone and Rs. (0.45) consolidated for H1 FY26.

Likely market impact

This is a negative disclosure for shareholders. The combination of a steep revenue decline, a swing to losses, an NPA-tagged bank loan, unpaid statutory dues, and an auditor unable to verify the cash balance raises serious concerns about financial health and governance. Investors should expect stock price pressure and heightened scrutiny on the company's ability to continue as a going concern.