News ArticleAster DM Quality Care Releases Unaudited Financial Results for Q2 and H1 September 2026
Includes impact of Scheme of Amalgamation effective July 1, 2026, reviewed by Deloitte Haskins & Sells with no material misstatements
Aster DM Quality Care Limited announced its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026. The results include the effects of the Scheme of Amalgamation with Quality Care India Limited effective from July 1, 2026, and have been reviewed by Deloitte Haskins & Sells with no material misstatement identified.
Aster DM Quality Care Limited
Financial Results
Aster DM Quality Care Limited announced its unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026, incorporating the Scheme of Amalgamation with Quality Care India Limited effective 1 July 2026, as reviewed by its statutory auditors Deloitte Haskins & Sells.
The Board of Directors approved the unaudited financial results for the quarter and six months ended 30 September 2026 during a meeting on 6 November 2026. These results have been reviewed by Deloitte Haskins & Sells in accordance with applicable Indian accounting standards and SEBI regulations.
The Scheme of Amalgamation between Aster DM Quality Care Limited and Quality Care India Limited became effective from 1 July 2026 as per the National Company Law Tribunal order dated 19 June 2026. The amalgamation was accounted for at carrying values of assets, liabilities, and reserves from the transferor company within the financial results of Aster DM Quality Care Limited without restating prior period figures.
The unaudited standalone financials include interim financial information of the ESOP trust, which has assets totaling INR 19.56 crore as of 30 September 2026, and revenues and net profit amounts for the quarter and half year, which management considers immaterial to the company’s results.
Deloitte's review did not identify any material misstatements or issues with the disclosures. The results have been filed in compliance with SEBI Listing Obligations and Disclosure Requirements Regulations.
Highlights
- Unaudited financial results for quarter and half year ended 30 September 2026 approved by Board on 6 November 2026.
- Scheme of Amalgamation effective 1 July 2026 with Quality Care India Limited included at carrying values in current financial results.
- Interim financial information of ESOP trust included, with total assets of INR 19.56 crore as at 30 September 2026.
- Limited review by Deloitte Haskins & Sells found no material misstatements or disclosure issues.
- Previous period figures not restated following the amalgamation, as per accounting standard Ind AS 103.
Key Data Snapshot
What happened
- Aster DM Quality Care Limited's Board approved unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026.
- The results incorporate the Scheme of Amalgamation with Quality Care India Limited effective from 1 July 2026, accounted at carrying value as per Ind AS 103.
- The unaudited results were reviewed by Deloitte Haskins & Sells which found no material misstatements.
- The ESOP trust financials are included but considered immaterial to the Company's consolidated results.
Key details
- The Board meeting commenced at 01:35 PM IST and concluded at 03:56 PM IST on 6 November 2026.
- No restatement of previous period figures was done post-amalgamation in line with applicable accounting standards.
- The Scheme of Amalgamation was approved by the National Company Law Tribunal on 19 June 2026.
- ESOP trust's net cash inflow was INR 2.10 crore for six months ended 30 September 2026.
Regulatory and governance context
- The filing complies with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including Regulation 33 and 30.
- Deloitte performed the review per Standard on Review Engagements (SRE) 2410 and SEBI circulars relevant to quarterly financial disclosures.
- The financial results are prepared in accordance with Indian Accounting Standard 34 on Interim Financial Reporting.
- The amalgamation accounting followed Ind AS 103 on Business Combinations.
Highlights
- Unaudited financial results for quarter and half year ended 30 September 2026 approved by Board on 6 November 2026.
- Scheme of Amalgamation effective 1 July 2026 with Quality Care India Limited included at carrying values in current financial results.
- Interim financial information of ESOP trust included, with total assets of INR 19.56 crore as at 30 September 2026.
- Limited review by Deloitte Haskins & Sells found no material misstatements or disclosure issues.
- Previous period figures not restated following the amalgamation, as per accounting standard Ind AS 103.
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
- Indian Accounting Standard 34 (Interim Financial Reporting)
- Indian Accounting Standard 103 (Business Combinations)
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