Krishna Institute of Medical Sciences Q2 FY27 Results: Consolidated Net Profit ₹74.60 Crore on Total Income of ₹1,363 Crore

Krishna Institute of Medical Sciences (NSE: KIMS) reported consolidated total income of ₹1,363.00 crore and net profit of ₹74.60 crore for the quarter ended 30 Sep 2026, and standalone total income of ₹552.00 crore and net profit of ₹92.90 crore, in a filing on 4 Nov 2026.

Key highlights

Summary

Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.

Consolidated total income rose 41.3% year on year to ₹1,363.00 crore, while net profit rose 3.6% to ₹74.60 crore and profit before tax rose 9.0% to ₹105.50 crore. Revenue from operations rose 39.9% to ₹1,344.40 crore. Depreciation rose 82.6% to ₹120.70 crore from ₹66.10 crore a year earlier.

Profit before tax includes an exceptional gain of ₹13.20 crore. The notes say it pertains to valuation of call options under agreements the Company executed to acquire equity stakes in entities with whom it has operations and management agreements to run their hospitals. Before that gain, profit before tax was ₹92.30 crore.

Tax expense of ₹30.90 crore was 29.3% of profit before tax, and other income of ₹18.60 crore was 17.6% of it. Other income rose 342.9% from a year earlier.

Finance costs were ₹65.50 crore, up 45.6% from a year earlier and down 21.5% from ₹83.40 crore in the June quarter. They were 4.9% of revenue from operations.

Figures are in ₹ crore; YoY compares with Q2 FY26 and QoQ with Q1 FY27. Click Total income or Net profit to see the rows behind them.

Standalone total income rose 24.8% year on year to ₹552.00 crore. Revenue from operations rose 21.9% to ₹524.30 crore, and other income rose 122.4% to ₹27.80 crore. Standalone other income was 22.5% of profit before tax of ₹123.30 crore.

Net profit rose 46.3% to ₹92.90 crore, faster than total income, and profit before tax rose 43.2% to ₹123.30 crore. Finance costs fell 33.7% to ₹11.80 crore from ₹17.80 crore a year earlier.

Tax expense of ₹30.40 crore was 24.7% of profit before tax. The statutory auditors, S.R. Batliboi & Associates LLP, issued an unmodified limited review on both the consolidated and standalone results. The notes describe one reportable segment, Medical and Healthcare services.

Inference

The filing describes a Qualified Institutions Placement of 19,867,549 equity shares at ₹755 each, aggregating ₹1,500 crore, with issue expenses of ₹24.40 crore. The notes say the unutilised balance is temporarily invested in mutual funds and kept in monitoring account. It also describes 7,702,182 convertible warrants allotted on 19 Aug 2026 at ₹779 each, aggregating ₹600 crore, of which ₹150 crore, or 25%, was received upfront, with the balance of ₹450.00 crore payable on exercise within 18 months.

Subsequent to the quarter, the Company acquired 51% of Sarvottam Health Care Private Limited (Trust Multi Speciality Hospital) for a total cash consideration of ₹79.50 crore. The board also approved the merger of wholly-owned subsidiary KIMS Hospitals Private Limited into the holding company, transaction documents for an operations and management agreement for Westfort Hospital, Thrissur, with LOVR Institute of Medical Sciences Limited, and the reappointment for five years of Abhinay Bollineni as Director and CEO, of Bhaskara Rao Bollineni as Chairman and Managing Director (including beyond age 70), and of Dandamudi Anitha as Whole-time Director, with a postal ballot notice for these reappointments.

The filing does not give the reason for the rise in finance costs or depreciation, the effective tax rate, or whether the Sarvottam acquisition is included in this quarter's results.