Financial Results for Quarter ended June 2026

Y. M. STIAII CO. CHARTERED ACGOUNTANTS 345, Third Floor, Tower A, Atlantis K -10, Opp. Reliance Centro, Sarabhai Main Road, Vadodara -390007, ND A . . Ph.: (O) 0265- 40099S, M: 98253 21490 E-mail : shilpJog@hotmail.com Website : www.caymshah.in lndependent Auditor's Review Report on the Quarter Ended Un-Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEB| (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, Review Report to The Board of Directors Guiarat Kidney And Superspeciality Limited We have reviewed the accompanying statement of unaudited standalone financial results of Gujarat Kidney and Superspeciality Limited (the "Company") for the 1't quarter Ended 3O'n June 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing ObliBations and Disclosure Requirements) Regulations, 2015, read with SEB| Circular No. CIR/C!D/CMDU44/2OI9, dated ?9-01-20L9. (The Circular). 2. The preparation ofthe Statement in accordance with the recoBnition and measurement principles laid down in lndian Accounting Standard 34, lnterim Financial Reporting (lND AS 34) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (lndian Accounting Standards) Rules, 2013 read with SEBl Circular No. CIR/CFD/CM Dl/44/2079, is the responsibility of the Company's management and has been taken on record by the Board of Directors of the Company. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (5RE) 2014, Review of lnterim Financial lnformation Performed by the lndependent Auditor of the Entity issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perfornr the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the applicable lndian Accounting Standards (lND AS) specified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies bas not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed or that it contains any material misstatement. 5. The accompanying IND AS financial results for the corresponding quarter ended 30 06-2026, have been subject to a limited review or audit and based on the information compiled by Management and has been taken on record by the Board of Directors. Date: 14.08.2026 FOR Y. M. SHAH & Co. 4 Chartered Accountants Place: Vadodara F. R. No.: 11.41 SARODA 4t'l N0.1111: og Shah Pa rtne r M. No. 044305 UDIN: 26044305QBKCVO8858 Y. M. STIATI CO. CHARTERED ACCOUNTANTS INDIA 345, Third Floor, Tower A, Atlantis K -'10, Opp, Reliance Centro, Sarabhai Main Road, Vadodara -390007. Ph.: (O) 0265- a009SgO, M: 9825321493. E-mail : shilp_yog@hotmail.com . Website : www.caymshah.in lndependent Auditor's Review Report on the Quarter Ended Un-Audited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors Gujarat Kidney And Superspeciality Limited. 1. We have reviewed the accompanying statement of unaudited Consolidated financial results of Gujarat Kidney and Superspeciality Limited (the "Company") for the 15r quarter Ended 3O'n June 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with sFBl circular No. cl{/cFo/cMo1./44/2119, dated 29-03-2019. (The circular). 2. The preparation of the Statement in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34, lnterim Financial Reporting (lND AS 34) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (lndian Accounting Standards) Rules, 2013 read with SEBI Circular No. CIR/CFD/CM DV44/20L9, is the responsibility of the Company's management and has been taken on record by the Board of Directors of the Company. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (sRE) 2014, Review of lnterim Financial lnformation Performed by the lndependent Auditor ofthe Entity issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an auclit and accordingly, we do not express an audit opinion. 4. Based c,n our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the applicable lndian Accounting Standards (lND AS) specified under Section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting practices and policies bas not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Oisclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed or that it contains any material misstatement. 5. The accompanying IND AS Consolidated financial results for the corresponding quarter ended 30-06- 2025, have been subject to a limited review or audit and based on the information compiled by Management and has been taken on record by the Board of Directors. Date:14.08.2026 FOR Y. M. SHAH & Co. Chartered Accou ntants Place: Vadodara F. R. No.: 114124 BAROOA 5h Shah Pa rtne r M. No. 044305 U Dl N: 26044305AKUH541 81