Integrated Filing — IndAS



General information about company
Scrip Code 543427
NSE Symbol MEDPLUS
MSEI Symbol NOTLISTED
ISIN INE804L01022
Name of company Medplus Health Services 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 02-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 02-Aug-2025   14:00:00
End date and time of board meeting 02-Aug-2025   16:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Consolidated
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 15426340000
Other income 150190000
Total income 15576530000
2 Expenses
(a) Cost of materials consumed 191800000
(b) Purchases of stock-in-trade 10529480000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 676080000
(d) Employee benefit expense 2004410000
(e) Finance costs 273650000
(f) Depreciation, depletion and amortisation expense 656180000
(f) Other Expenses
1 Other Expenses 717270000 717270000
Total other expenses 717270000
Total expenses 15048870000
3 Total profit before exceptional items and tax 527660000
4 Exceptional items 0
5 Total profit before tax 527660000
6 Tax expense
7 Current tax 143920000
8 Deferred tax -39690000
9 Total tax expenses 104230000
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 423430000
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 423430000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 423430000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 423580000
Total profit or loss, attributable to non-controlling interests 150000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 423580000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 150000
21 Details of equity share capital
Paid-up equity share capital 239490000
Face value of equity share capital 2
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 3.54
Diluted earnings (loss) per share from continuing operations 3.53
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 3.54
Diluted earnings (loss) per share from continuing and discontinued operations 3.53
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) Notes to the Unaudited consolidated financial results: n1.The above unaudited consolidated financial results of MedPlus Health Services Limited ('The Company') and its subsidiaries (together referred as 'The Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“listing regulations”) from time to time. These unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 02, 2025. These financial results have been subjected to limited review by the Statutory Auditors of the Company and the auditors have expressed and issued an unmodified review report on the same. n2.During the year ended March 31, 2022, the Company has completed its Initial Public Offering (IPO) of 17,573,342 equity shares of face value of Rs. 2 each for cash at an issue price of Rs. 796 per equity share aggregating to Rs. 13,982.95 million, consisting of Fresh Issue of 7,544,511 equity shares amounting to Rs. 6,000 million and an offer for sale of 10,028,831 equity shares amounting to Rs. 7,982.95 million by the Selling Shareholders. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) with effect from 23 December 2021. nThe utilization of IPO proceeds received by the Company (net of IPO related expense) is summarized below: n(Rs. In Millions) nObjects as per ProspectustPlanned utilisation as per ProspectustUtilisation up to nJune 30, 2025tUnutilised amount as on June 30, 2025* ni) Investment in Subsidiary - Optival Health Solutions Private Limited towards their working capital requirementst4,671.70 t4,671.70t- nii) General Corporate Purposes t 1,117.63 t448.53t669.10 nTotalt 5,789.33 t5,120.23 t669.10 n*The aforesaid unutilised proceeds of Rs. 669.10 million have been placed as fixed deposits with bank. n3.The consolidated figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of said financial year. n4.The earnings per equity share for the quarters are not annualised. n5.The above financial results are also available at the Stock Exchange's website i.e. www.bseindia.com, www.nseindia.com and the Company's website www.medplusindia.com. nFor and on behalf of the Board of Directors of nMedPlus Health Services Limited nG.Madhukar Reddy nManaging Director and Chief Executive Officer nDIN: 00098097 nPlace: Hyderabad nDate: August 02, 2025



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a. Retail 15121190000 15121190000
2 b. Diagnostics Services 302900000 302900000
3 c. Others 2250000 2250000
Total Segment Revenue 15426340000
Less: Inter segment revenue
Revenue from operations 15426340000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. Retail 449540000 449540000
2 b. Diagnostics Services 770000 770000
3 c. Others 1070000 1070000
Total Profit before tax 451380000
i. Finance cost 270000 270000
ii. Other Unallocable Expenditure net off Unallocable income -76550000 -76550000
Profit before tax 527660000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. Retail 26783080000 26783080000
2 b. Diagnostics Services 1427400000 1427400000
3 c. Others 5930000 5930000
Total Segment Asset 28216410000 28216410000
Un-allocable Assets 6284530000 6284530000
Net Segment Asset 34500940000 34500940000
4 Segment Liabilities
Segment Liabilities
1 a. Retail 15669740000 15669740000
2 b. Diagnostics Services 983750000 983750000
3 c. Others 1570000 1570000
Total Segment Liabilities 16655060000 16655060000
Un-allocable Liabilities 0 0
Net Segment Liabilities 16655060000 16655060000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 B S R and Co Yes 30-Apr-2026