Buy

Last Updated: 14 Feb 2026, 10:31 pm IST | Report Date: Feb 14, 2026

Gujarat Kidney And Super Speciality Limited Stock Analysis

Name: Gujarat Kidney And Super Speciality Limited (GKSL) Stock Analysis
Brand: NSE India
Rating: 7.5 (1 reviews)

GKSL NSE India

Gujarat Kidney And Super Speciality Limited (GKSL) is a India-based company listed on NSE. This AI-powered analysis provides investment insights based on quarterly earnings reports and financial performance metrics.

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Gujarat Kidney And Super Speciality Limited demonstrates strong operational performance with consolidated revenue surging 80% YoY to Rs 2,324.59 lacs in Q3 FY26, driven by aggressive expansion through subsidiaries and entities under control. Consolidated PAT grew 46% YoY to Rs 370.62 lacs, with healthy EBITDA margins around 27-28% at consolidated level. The standalone business shows stable profitability with PAT of Rs 233.26 lacs (up 5% YoY) and improving margins, while the aggressive acquisition-led growth strategy has dramatically expanded the group's hospital network footprint. However, the sharp rise in employee costs (up 40% standalone, 35% consolidated YoY) and finance costs (up 58% consolidated) reflects integration challenges and higher leverage from recent expansions.

Based on: Gujarat Kidney And Super Speciality Limited - Financial Results (14/2/2026) (Feb 14, 2026)

+ Key Strengths

Exceptional consolidated revenue growth of 79.8% YoY (Rs 2,324.59 lacs vs Rs 1,178.93 lacs in Q3 FY25), indicating successful network expansion

Strong nine-month consolidated PAT of Rs 1,198.58 lacs (up 46.8% YoY from Rs 816.68 lacs), demonstrating sustained profitability despite rapid expansion

Healthy standalone margins with PAT margin of 23.9% in Q3 FY26 and EBITDA margins above 40%, reflecting core business strength

Improved deferred tax asset position with Rs 13.52 lacs benefit in 9M FY26 vs Rs 37.96 lacs previous year, indicating better long-term tax planning

Consolidated EPS improvement to Rs 1.84 for 9M FY26 vs Rs 1.70 previous year despite equity dilution from acquisitions

Sequential quarterly momentum with consolidated revenue growing 80% QoQ from Rs 1,292.88 lacs (Q2) to Rs 2,324.59 lacs (Q3), showing accelerating traction

- Key Risks

Sharp 58.3% YoY increase in consolidated finance costs to Rs 59.85 lacs in Q3 FY26 (vs Rs 16.65 lacs Q3 FY25), signaling higher debt burden from acquisitions

Employee benefit expenses surged 35% YoY at consolidated level (Rs 398.45 lacs vs Rs 295.13 lacs), pressuring margins and indicating integration costs

Material consumed costs jumped 196% YoY to Rs 305.33 lacs in Q3 FY26 consolidated (vs Rs 103.27 lacs), suggesting operational scaling challenges

Other expenses ballooned to Rs 931.37 lacs (up 190% YoY) at consolidated level, raising concerns about cost control post-acquisitions

Non-controlling interests capturing Rs 76.47 lacs of Q3 PAT (20.6% of total), diluting shareholder value from minority stakes in subsidiaries

Prior period tax adjustment of Rs 14.13 lacs in FY25 indicates potential accounting reconciliation issues from complex group structure

Forward Outlook

The company has aggressively expanded its hospital network through acquisition of 2 subsidiaries (Raj Palmland Hospital, Harmony Medicare) and 2 entities under control (Gujarat Surgical Hospital, Surya Hospital), driving the 80% consolidated revenue surge. This rapid inorganic growth strategy positions GKSL to capitalize on rising healthcare demand in Gujarat, though near-term quarters will focus on integration and margin normalization as evident from elevated employee and other costs. The sequential 80% QoQ revenue jump from Q2 to Q3 FY26 suggests strong patient volume ramp-up post-acquisitions. Forward catalysts include operational leverage as newly acquired facilities reach optimal utilization, potential for cross-referrals across the 5-entity network, and margin recovery once integration costs stabilize. Management has not disclosed specific expansion plans, but the aggressive M&A activity suggests continued focus on multi-specialty hospital rollout across tier-2/3 cities in Gujarat over the next 12-18 months.

All Scores

Date	Report	Score	Sentiment	AI
Feb 14, 2026	Gujarat Kidney And Super Speciality Limited - Financial Results (14/2/2026)	7.5	Buy	Claude
Gujarat Kidney And Super Speciality Limited demonstrates strong operational performance with consolidated revenue surging 80% YoY to Rs 2,324.59 lacs in Q3 FY26, driven by aggressive expansion through subsidiaries and entities under control. Consolidated PAT grew 46% YoY to Rs 370.62 lacs, with healthy EBITDA margins around 27-28% at consolidated level. The standalone business shows stable profitability with PAT of Rs 233.26 lacs (up 5% YoY) and improving margins, while the aggressive acquisition-led growth strategy has dramatically expanded the group's hospital network footprint. However, the sharp rise in employee costs (up 40% standalone, 35% consolidated YoY) and finance costs (up 58% consolidated) reflects integration challenges and higher leverage from recent expansions. STRENGTHS: Exceptional consolidated revenue growth of 79.8% YoY (Rs 2,324.59 lacs vs Rs 1,178.93 lacs in Q3 FY25), indicating successful network expansion / Strong nine-month consolidated PAT of Rs 1,198.58 lacs (up 46.8% YoY from Rs 816.68 lacs), demonstrating sustained profitability despite rapid expansion / Healthy standalone margins with PAT margin of 23.9% in Q3 FY26 and EBITDA margins above 40%, reflecting core business strength / Improved deferred tax asset position with Rs 13.52 lacs benefit in 9M FY26 vs Rs 37.96 lacs previous year, indicating better long-term tax planning / Consolidated EPS improvement to Rs 1.84 for 9M FY26 vs Rs 1.70 previous year despite equity dilution from acquisitions / Sequential quarterly momentum with consolidated revenue growing 80% QoQ from Rs 1,292.88 lacs (Q2) to Rs 2,324.59 lacs (Q3), showing accelerating traction RISKS: Sharp 58.3% YoY increase in consolidated finance costs to Rs 59.85 lacs in Q3 FY26 (vs Rs 16.65 lacs Q3 FY25), signaling higher debt burden from acquisitions / Employee benefit expenses surged 35% YoY at consolidated level (Rs 398.45 lacs vs Rs 295.13 lacs), pressuring margins and indicating integration costs / Material consumed costs jumped 196% YoY to Rs 305.33 lacs in Q3 FY26 consolidated (vs Rs 103.27 lacs), suggesting operational scaling challenges / Other expenses ballooned to Rs 931.37 lacs (up 190% YoY) at consolidated level, raising concerns about cost control post-acquisitions / Non-controlling interests capturing Rs 76.47 lacs of Q3 PAT (20.6% of total), diluting shareholder value from minority stakes in subsidiaries / Prior period tax adjustment of Rs 14.13 lacs in FY25 indicates potential accounting reconciliation issues from complex group structure

What is the AI Stock Score?

The AI Stock Score is a composite rating from 0-10 generated by analyzing quarterly earnings reports using three leading AI models (Google Gemini, Anthropic Claude, and OpenAI ChatGPT). Each AI independently evaluates financial performance, growth prospects, risks, and market positioning to provide an objective investment perspective.

How should I interpret Buy/Hold/Sell ratings?

Buy (7.0-10.0): Strong fundamentals and positive outlook. Hold (4.0-6.9): Mixed signals, suitable for existing positions. Sell (0-3.9): Deteriorating fundamentals or significant risks. These are AI-generated opinions for informational purposes only, not investment advice.

How is the composite score calculated?

The composite score is the mathematical average of the latest scores from each AI provider. For example, if Gemini rates 7.5, Claude rates 4.5, and ChatGPT rates 6.0, the composite score would be (7.5+4.5+6.0)/3 = 6.0. This multi-AI approach reduces bias from any single model.

How often are scores updated?

Scores are automatically generated within hours of quarterly earnings results being published on NSE. The system monitors earnings announcements 4 times daily and processes new reports immediately. Check the "Last Updated" date at the top of this page for the most recent analysis timestamp.

Is this financial advice?

No. This is AI-generated analysis for informational and educational purposes only. MarketsHost is not a SEBI-registered Research Analyst or Investment Adviser. AI models can produce inaccurate results. Always consult a qualified financial advisor and conduct your own due diligence before making investment decisions.