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 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 In accordance with Ind AS 108, Operating Segments, segment information has been given in the consolidated financial statements of MedPlus Health Services Private Limited and therefore no separate disclosure on segment information is given in these standalone financial statements
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
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
Declaration of unmodified opinion or statement on impact of audit qualificationtDeclaration of unmodified opinion nWhether the company has any related partytYes nWhether the disclosure for the Default on Loans and Debt Securities is applicable to the entitytNo



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 1838810000
Other income 26450000
Total income 1865260000
2 Expenses
(a) Cost of materials consumed 191800000
(b) Purchases of stock-in-trade 1175200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4980000
(d) Employee benefit expense 122640000
(e) Finance costs 21520000
(f) Depreciation, depletion and amortisation expense 67210000
(f) Other Expenses
1 Other Expenses 105130000 105130000
Total other expenses 105130000
Total expenses 1688480000
3 Total profit before exceptional items and tax 176780000
4 Exceptional items 0
5 Total profit before tax 176780000
6 Tax expense
7 Current tax 46910000
8 Deferred tax -5460000
9 Total tax expenses 41450000
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 135330000
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 135330000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 135330000
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 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 1.13
Diluted earnings (loss) per share from continuing operations 1.13
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 1.13
Diluted earnings (loss) per share from continuing and discontinued operations 1.13
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 standalone financial results n1.The above unaudited standalone financial results of MedPlus Health Services Limited The Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Ac 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 standalone 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: 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 t4,671.70 nii General Corporate Purposes 1,117.63 448.53t669.10 nTotalt 5,789.33 t5,120.23t669.10 nThe aforesaid unutilised proceeds of Rs. 669.10 million have been placed as fixed deposits with bank. n3.As per Ind AS 108 Operating segments, the Company has disclosed the segment information only as part of the consolidated financial results. n4.The standalone 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. n5.The earnings per equity share for the quarters are not annualised. n6.On January 10, 2023, the Board of Directors of MedPlus Health Services Limited approved the Scheme of Amalgamation the Scheme us 230 to 232 of the Companies Act, 2013, between MedPlus Health Services Limited the transferee Company and MHS Pharmaceuticals Private Limited the transferor Company with an appointed date of April 1, 2023. The Scheme has been approved by the National Company Law Tribunal NCLT Hyderabad bench, vide their order dated August 14, 2024 and a certified copy has been filed by the Company with the Registrar of Companies, Hyderabad, Telangana, on September 2, 2024. nThe appointed date as per the NCLT approved Scheme is April 1, 2023, which is the same as the beginning of the preceding period in the standalone financial results and hence in line with the Scheme the combination has been accounted for from that date as per the requirements of Appendix C to Ind AS 103 Business Combinations. Accordingly the amounts relating to the quarter ended June 30 2024 shown in the statement have been restated after recognizing the effect of the Scheme as above. nImpact of the Scheme on the statement of standalone results INR in millions nSl NotParticularstCorresponding 3 Months ended June 30 2024 nI Total incomet0.04 nII Total expensest1.98 nIII Profit loss before tax I II 1.94 nIV Tax benefit expense nV Profit loss after tax III IV 1.94 nVI Earnings per equity share face value of Rs. 2 eacht na Basic Rs. 0.00 nb Diluted Rs 0.00 n7 The above financial results are also available at the Stock Exchange s website ie www.bseindia.com www.nseindia.com and the Companys website www.medplusindia.com. nFor and on behalf of the Board of Directors of MedPlus Health Services Limited n 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 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
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