Business summary · September 2026

Clinikk with Practo

Two operating businesses — retail care at the clinics, and insurance — plus two assets carrying ₹1.60 Cr of assigned value and no revenue today: the clinical software and the health records.

₹9.24 Cr
FY27E revenue
+22%
Retail growth, FY26→FY27E
−45%
Insurance decline, FY26→FY27E
₹1.58 Cr
FY27E burn, down from ₹4.71 Cr
01 · The two businesses

Retail growing 22%. Insurance falling 45%, and four times the size.

Retail — clinics (COCO + FOCO)

₹2.36 Cr FY27E · +21.6%

₹1.78 → ₹1.94 → ₹2.36 Cr

  • COCO ₹1.69 Cr revenue · 80% GM · hub fixed costs ₹2.27 Cr = 134% of revenue · burns ₹1.5–1.7 Cr a year, three years running
  • FOCO ₹0.23 → ₹0.67 Cr (+191%) · franchisee funds capex and ramp-up losses · no fixed or marketing cost to Clinikk

Insurance — plans + commission

₹6.88 Cr FY27E · −44.9%

₹12.32 → ₹12.48 → ₹6.88 Cr

  • Corporate partnerships (B2B2C) ₹7.25 → ₹1.48 Cr, −80% · contract cancelled · the entire company decline sits here
  • Retail & MSME ₹5.04 → ₹4.71 Cr (−6.5%) · Insurance commission ₹0.19 → ₹0.69 Cr (+263%) at ~100% GM

One cancelled contract explains the entire decline

The B2B2C corporate partnership (Rapido) has been cancelled. It was ₹7.25 Cr of FY26 revenue; FY27E carries ₹1.48 Cr of residual tail. Total revenue −37% (₹14.71 → ₹9.24 Cr); excluding that line the rest grows — retail +22%, insurance commission +263%, Retail & MSME −6.5%.

02 · Revenue

Where the money comes from

Revenue by business, ₹ Cr
Insurance peaks FY26, halves FY27E as the cancelled B2B2C contract runs out. Retail grows throughout.
Retail — clinics Insurance — plans & commission Ancillary
Revenue, ₹ CrFY25FY26FY27EFY26→27E
Retail — clinics1.781.942.36+21.6%
COCO health hubs1.781.711.69−1.2%
FOCO health hubs—0.230.67+191%
Insurance12.3212.486.88−44.9%
Corporate partnerships (B2B2C) cancelled7.007.251.48−79.6%
Retail & MSME5.325.044.71−6.5%
Insurance commission—0.190.69+263%
Ancillary0.340.290.01−96%
Total revenue14.4314.719.24−37.2%
Gross margin7.527.774.34−44.1%
Gross margin %52.1%52.8%47.0%−5.8pt

FY27E = company full-year estimate (Apr 2026 – Mar 2027): 4 months actual + 8 months forecast. Trailing twelve months confirms the trend — ₹16.02 Cr to Jul 2025 vs ₹11.81 Cr to Jul 2026, −26%.

03 · Burn

Burn down 66%. EBITDA additionally carries deferred founder salaries.

₹1.58 Cr
FY27E burn
₹13.2L
Average monthly burn, FY27E
−66%
Burn reduction FY26→FY27E
₹3.94 Cr
FY27E EBITDA, incl. deferred & one-time
Gross margin against total operating cost, ₹ Cr
The gap is the burn. It narrows because cost falls faster than margin.
Gross margin Operating cost
₹ CrFY25FY26FY27E Apr–Jul '26
actual
Aug '26–Mar '27
borne by Practo
Revenue14.4314.719.243.076.17
Gross margin7.527.774.341.472.88
Total operating cost13.2412.485.922.343.59
of which HQ / G&A6.565.892.341.051.29
Burn(5.72)(4.71)(1.58)(0.87)(0.71)
Deferred — incl. future founder salaries—0.651.920.591.34
One-time—0.270.440.170.27
Final EBITDA(5.72)(5.62)(3.94)(1.63)(2.31)

FY27E splits into four months already incurred by Clinikk (Apr–Jul 2026) and the remaining eight months. Operating cost is derived as gross margin less burn.

Two measures, and what separates them

Burn is the cash operating loss — ₹1.58 Cr in FY27E. Final EBITDA adds deferred expenses, which include future founder salaries, plus one-time items — giving ₹3.94 Cr.

The FY27E bridge is ₹1.58 Cr burn + ₹1.92 Cr deferred + ₹0.44 Cr one-time. ₹1.34 Cr of the deferred amount falls in Aug '26–Mar '27, which is why EBITDA for that stretch (₹2.31 Cr) is more than three times its burn (₹0.71 Cr).

04 · The two assets

Software and health records — ₹1.60 Cr of assigned value, no revenue today

Software

₹1.25 Cr build cost avoided
  • 3 proprietary apps — doctor, patient, operations
  • Cloud-native · openEHR + FHIR · ABDM-ready
  • Integration hub: labs, pharmacies, hospitals, insurers
  • In production internally · 0 external customers

Health records

₹35 L assigned value
  • ~90,000 unique patients · 224,924 clinical encounters
  • 34,224 patients with repeat encounters — longitudinal, not one-off
  • Company-stated counts · consent basis and DPDP position not yet evidenced
AssetBasis of valueValueRevenue
SoftwareEngineer cost and time to rebuild the equivalent stack in-house₹1.25 Crnil
Health records~90,000 patients · 224,924 encounters₹0.35 Crnil
Total assigned valueOne-time, outside the operating P&L₹1.60 Crnil

Both values are one-time and sit outside the revenue and burn figures above. Further detail on the software stack and the record set is still to come.

05 · Patients

Patients rate the clinics extremely well

4.87★
Weighted average, 12 hubs
6,861
Google reviews
8 / 12
Hubs at 4.9
4.8
Lowest-rated hub

Read directly from all twelve Google Maps listings, 5 September 2026. Recurring review themes: friendly doctor (69), polite staff (27), clear explanations (24).

Health hubRatingReviews

Bannerghatta Road currently shows a temporarily-closed status on its listing.

06 · Summary

The four assets — revenue today against assigned value

AssetRevenue FY27Evs FY26Gross marginOne-time value
Operating businesses
Retail — clinics₹2.36 Cr+21.6%₹1.43 Cr 61%—
Insurance₹6.88 Cr−44.9%₹2.90 Cr 42%—
Assets
Softwarenil——₹1.25 Cr
Health recordsnil——₹0.35 Cr
Total₹9.24 Cr−37.2%₹4.34 Cr 47%₹1.60 Cr

Total revenue includes ₹0.01 Cr of ancillary income not shown separately. Gross margin percentages are of each line's own revenue. One-time values sit outside the operating P&L: software at engineer cost and time to rebuild, health records as assigned.

Carries the P&L

Retail and insurance produce all ₹9.24 Cr of revenue and all ₹4.34 Cr of gross margin. Insurance is 74% of revenue but shrinking; retail is 26% and growing. Against ₹5.92 Cr of operating cost, the two together burn ₹1.58 Cr across FY27E — ₹0.87 Cr already incurred and ₹0.71 Cr falling to Practo for the rest of the year. EBITDA of ₹3.94 Cr additionally carries deferred and one-time items.

Carries value, not revenue

Software and health records contribute nothing to revenue, margin or burn. Their ₹1.60 Cr is one-time and realised on transfer — ₹1.25 Cr of build cost avoided and ₹0.35 Cr assigned to the record set.

07 · Assets and liabilities

Net liability position of ₹2.13 Cr

₹1.18 Cr
Total assets
₹3.31 Cr
Total liabilities, payable
(₹2.13 Cr)
Net position
₹0.73 Cr
Of which contingent on plan wind-down
₹ LakhAmount
Assets
Tangible assets — depreciated value59.94
Rental deposits32.54
Commission receivable8.18
Inventory7.95
Cash and cash equivalents6.35
Receivables2.71
Total assets117.67
Liabilities
Employee obligations — net of ₹57.00 L not payable94.32
Member and customer obligations contingent72.66
Borrowings and related-party balances55.24
Trade payables and accrued expenses39.05
Franchise deposits21.47
Insurance and claims obligations20.60
Property and lease obligations15.33
Statutory and tax dues12.38
Total liabilities331.05
Net position(213.38)

Three things that shape the number

₹57.00 L of employee obligations is not payable and is excluded above. Gross employee obligations are ₹151.32 L; the payable figure is ₹94.32 L, still the largest single line at 28% of liabilities.

₹72.66 L of member and customer obligations is contingent, arising only if the plan business is shut down in one go and customers are refunded for services that can no longer be delivered. Excluding it, the net position is (₹1.41 Cr).

Four exposures are currently carried at nil — contract termination obligations, litigation and regulatory exposure, wind-down and transition costs, and future transition funding.

Source: "Assets and Liabilities" tab. Disputed amounts of ₹54.19 L are excluded from the liabilities above and from the total, as marked in the source, as is ₹57.00 L of employee obligations confirmed as not payable; the tab's own total of ₹442.24 L includes both. Including both lines, the net position would be (₹3.25 Cr).

P&L from the company MIS ("for claude" tab); balance-sheet items from the "Assets and Liabilities" tab. Operating cost is derived as gross margin less burn including HQ. Google ratings read directly from all twelve listings on 5 September 2026. No view on consideration is offered.