Integrated Filing — IndAS



General information about company
Scrip Code 543524
NSE Symbol RAINBOW
MSEI Symbol NOTLISTED
ISIN INE961O01016
Name of company Rainbow Childrens Medicare Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 26-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment The business of running multi-specialty pediatric and obstetrics and gynecology hospital.
Start date and time of board meeting 26-Jul-2025   14:15:00
End date and time of board meeting 26-Jul-2025   15:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
As per results attached there are no default on loans and debt securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 3347480000
Other income 192850000
Total income 3540330000
2 Expenses
(a) Cost of materials consumed 439500000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 492360000
(e) Finance costs 173930000
(f) Depreciation, depletion and amortisation expense 325930000
(f) Other Expenses
1 Professional fees to doctors 867810000 867810000
2 Canteen expenses 63590000 63590000
3 Contract wages 97750000 97750000
4 Housekeeping expenses 20860000 20860000
5 Power and fuel 68990000 68990000
6 Lab and investigations 39660000 39660000
7 Repairs and maintenance 74890000 74890000
8 Rates and taxes 43930000 43930000
9 Business promotion and advertisement 47390000 47390000
10 Other Expenses 95540000 95540000
Total other expenses 1420410000
Total expenses 2852130000
3 Total profit before exceptional items and tax 688200000
4 Exceptional items 0
5 Total profit before tax 688200000
6 Tax expense
7 Current tax 165190000
8 Deferred tax 5810000
9 Total tax expenses 171000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 517200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 517200000
17 Other comprehensive income net of taxes -540000
18 Total Comprehensive Income for the period 516660000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1015520000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.09
Diluted earnings (loss) per share from continuing operations 5.09
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.09
Diluted earnings (loss) per share from continuing and discontinued operations 5.09
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above statement of unaudited standalone financial results of Rainbow Childrens Medicare Limited the Company which have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of Companies Act 2013 the Act read with relevant rules issued thereunder other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations 2015 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26 July 2025 The statutory auditors have carried out a limited review on the unaudited standalone financial results and issued an unmodified report thereon n n2 The standalone figures for the fourth quarter ended 31 March 2025 are the balancing figures between published audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year n n3 Final dividend for the financial year 2024 25 of Rs 3 per Equity Share of Rs 10 each aggregating to Rs 304.66 million was approved by the shareholders at the 27th Annual General Meeting held on 05 July 2025 and the same was paid on 05 July 2025 n n4 Pursuant to the resolutions passed by the Board of Directors on 09 February 2025 and by the Shareholders on 02 April 2025 the Company approved The Rainbow Childrens Medicare Limited Employee Stock Option Scheme 2025 ESOP 2025 in compliance with the SEBI Share Based Employee Benefits and Sweat Equity Regulations 2021 SEBI SBEB SE Regulations The ESOP 2025 is for issue of employee stock options to eligible employees which may result in an issuance of a maximum number of 1015000 Equity Shares Upon exercise and payment of the exercise price an option holder will be entitled to be allotted one equity share per employee stock option n nThe Nomination and Remuneration Committee NRC of the Company in its meeting held on 26 July 2025 granted 140810 Stock options under the ESOP 2025 to its eligible employees which shall be exercisable into 140810 equity shares having face value of Rs10 each fully paid up The Exercise price per stock option shall be determined at a discount of not more than 20 percentage on the latest available closing price of the Companys equity shares on the National Stock Exchange of India Limited being the stock exchange with the highest trading volume as on 25 July 2025 ie the trading day immediately preceding the date on which the grant of options was approved by the NRC The Stock options shall vest after the minimum vesting period of 1 year and not later than the maximum period of 10 years from the date of grant The vested Stock options shall be exercisable within a period of maximum of 2 years from the date of each vesting n n5 Pursuant to the resolution passed by the Business Strategy and Investment Committee in its meeting held on 28 June 2025 the Company executed the Securities Subscription Agreement and Shareholders Agreement for acquisition of 76 percentage of fully diluted equity share capital and 100 percentage of Non Convertible Redeemable Preference shares NCRPS of Ms Prashanthi Medicare Private Limited Prashanthi Hospital which operates 100 beds hospital at Warangal Telangana for an aggregate cash consideration of Rs 326 million On 01 July 2025 the Company completed the acquisition of 76 percentage of the fully diluted equity share capital and 100 percentage of the NCRPS of Prashanthi Hospital pursuant to which it became a subsidiary of the Company n n6 The Company is principally engaged in a single business segment viz rendering medical and healthcare services Further the business operation of the Company are concentrated in India and hence the Company is considered to operate only in one geographical segment n n7 The standalone financial results for the quarter ended 30 June 2025 are available on the BSE Limited website URL wwwbseindiacom the National Stock Exchange of India Limited website URL wwwnseindiacom and on the Companys website URL wwwrainbowhospitalsin



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 a. Re-measurement (loss) / gain on defined benefit obligation -720000 -720000
Total Amount of items that will not be reclassified to profit and loss -720000
2 Income tax relating to items that will not be reclassified to profit or loss -180000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -540000