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July 06, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited P. J Towers, Dalal Street, Fort "Exchange Plaza", C-1, Block G, Mumbai – 400 001 Bandra-Kurla Complex, Bandra (E), Scrip Code: 544009 Mumbai 400 051 Symbol: BLUEJET Subject: Submission of Audited Standalone Financial Statements for the Financial Year ended March 31, 2026. Dear Sir/ Madam, We wish to inform you that the Board of Directors of Blue Jet Healthcare Limited (“the Company”) at its meeting held on May 25, 2026, has approved the audited standalone financial statements of the Company for the financial year ended March 31, 2026, together with the notes and schedules thereto and the audit report thereon, including the comparative figures for the financial year ended March 31, 2025, prepared in accordance with the applicable provisions of the Companies Act, 2013 and the applicable accounting standards. A copy of the audited standalone financial statements together with the notes and schedules thereto along with the audit report thereon is enclosed herewith for your records. Please note that the audited standalone financial statements of the Company for the financial year ended March 31, 2026, together with the notes and schedules thereto and the audit report thereon, are subject to adoption by the shareholders of the Company at the ensuing Annual General Meeting. The above intimation will also be available on the website of the Company i.e., www.bluejethealthcare.com. We request you to take the above on your record. For Blue Jet Healthcare Limited Sweta Poddar Company Secretary and Compliance Officer Membership No: F12287 kkc & associates llp Chartered Accountants (formerly Khimji Kunverji & Co LLP) Independent Auditor’s Report The Members of Blue Jet Healthcare Limited Report on the audit of the Financial Statements Opinion 1. We have audited the accompanying Financial Statements of Blue Jet Healthcare Limited ('the Company’), which comprise the Balance Sheet as at 31 March 2026, the Statement of Profit And Loss {including Other Comprehensive Income), Statement of Changes in Equity and Statement of Cash Flows for the year ended on that date, and notes to the Financial Statements, including a summoaf rmatyeri al accounting policies and other explanatory information (‘the Financial Statements'). 2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Financial Statements give the information required by the Companies Act, 2013 (‘Act’) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (‘Ind AS’) and other accounting principles generally accepted in India, of the State of Affairs of the Company as at 31 March 2026, and its Profit and Other Comprehensive Loss, Changesin Equity and its Cash Flows for the year ended on that date. Basis for Opinion 3. We conducted our audit in accordance with the Standards on Auditing {'SAs'} specified under section 143(10) of the Act. Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ('ICAI") together with the ethical requirements that are relevant to our audit of the Financial Statements under the provisions of the Act, and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the Financial Statements. Key Audit Matters 4. Keyaudit matters are those matters that, in our professional judgment, were of most significance in our audit of the Financial Statements of the current year. These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key Audit Matter How the matter was addressed in our audit Appropriateness of Revenue Recognition Our audit procedures include: e The Company recognises the revenue in | » We assessed the revenue recognition policies accordance with Ind AS 115 “Revenue forcompliancwieth IndA S 115, specifically the from Contract with Customers”. identification of performance obligations and the recognition of revenue upon satisfaction of underlying obligations. Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T: 4912261437333 E:info@kkellp.in W: www.kkellp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India kke & associates llp Chartered Accountants {formerly Khimji Kunverji & Co LLP) Key Audit Matter How the matter was addressed in our audit * Revenue from the sale of goods is|e We reviewed underlying customer contracts recognised at a point in time when the to identify significant terms, including control has been transferred, which performance obligations, transfer of control, generally coincides with the terms as and conditions affecting the timing of agreed by the customers. revenue recognition, and evaluated whether * The above was considered as a key audit revenue is recognised at a point in time in matter since revenue is significant to the Ind accordance with such terms. AS financial statements, and is required to [# We tested the design and operational be recognised in accordance with the terms effectiveness of internal controls over the of the customer contracts, which involve revenue recognition process, focusing on management judgements as described contract review and appropriate timing of above. revenue recognition. « We performed substantive testing of revenue transactions (including cut-off procedures) to verify that revenue is recognised upon transferof control and in accordance with the terms of the customer contracts. e We have evaluated the adequacy of presentation and disclosures. Other Information 5. The Company’s Board of Directors are responsible for the other information. The other information comprises the information included in the Company’s annual report but does not include the Financial Statements and our auditors’ report thereon. The Other Information is expected to be made available to us after the date of this auditor's report. 6. Ouropinion on the Financial Statements does not cover the other information and we do not express any form of assurance conclusion thereon. 7. In connection with our audit of the Financial Statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the Financial Statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. 8. When we read the Annual Report, if we conclude that there is a material misstatement therein, we are required to communicate the mattert o those charged with governance and take appropriate action as applicable under the relevant laws and regulations. Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T:+9122 61437333 E:info@kkellp.in W: www.kkcllp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India kkc & associates llp Chartered Accountants (formerly Khimji Kunverji & Co LLP) Responsibilities of Management and Those Charged with Governance for the Financial Statements 9. The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Act, with respect to the preparation of these Financial Statements that give a true and fair view of the State of Af [Showing first 8,000 characters — download PDF for full document]