Integrated Filing — IndAS



General information about company
Scrip Code 543223
NSE Symbol MAXIND
MSEI Symbol NOTLISTED
ISIN INE0CG601016
Name of company MAX INDIA 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 05-Aug-2025   15:15:00
End date and time of board meeting 05-Aug-2025   17:30:00
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



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 366700000
Other income 46700000
Total income 413400000
2 Expenses
(a) Cost of materials consumed 158100000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -70600000
(d) Employee benefit expense 250500000
(e) Finance costs 35200000
(f) Depreciation, depletion and amortisation expense 57700000
(f) Other Expenses
1 Non-Executive Directors' Compensation (including Sitting fee) 3500000 3500000
2 Legal and professional expenses 39500000 39500000
3 Marketing Expenses 103000000 103000000
4 Premium Expense on Lease surrender 42900000 42900000
5 Other Expenses 118300000 118300000
Total other expenses 307200000
Total expenses 738100000
3 Total profit before exceptional items and tax -324700000
4 Exceptional items 78800000
5 Total profit before tax -245900000
6 Tax expense
7 Current tax 6800000
8 Deferred tax 3000000
9 Total tax expenses 9800000
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 -255700000
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 -700000
16 Total profit (loss) for period -256400000
17 Other comprehensive income net of taxes 1000000
18 Total Comprehensive Income for the period -255400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -256400000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 521700000
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 -5.44
Diluted earnings (loss) per share from continuing operations -5.44
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 -5.44
Diluted earnings (loss) per share from continuing and discontinued operations -5.44
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Senior Living 130300000 130300000
2 Assisted Care 208400000 208400000
3 Business Investments 28500000 28500000
4 Others 0 0
5 Investment in Joint Venture 0 0
Total Segment Revenue 367200000
Less: Inter segment revenue 500000 500000
Revenue from operations 366700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Senior Living -50600000 -50600000
2 Assisted Care -249600000 -249600000
3 Business Investments -10400000 -10400000
4 Others -3500000 -3500000
5 Investment in Joint Venture 0 0
Total Profit before tax -314100000
i. Finance cost 10600000 10600000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax -324700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Senior Living 2721000000 2721000000
2 Assisted Care 2154300000 2154300000
3 Business Investments 2084000000 2084000000
4 Others 17200000 17200000
5 Investment in Joint Venture 124100000 124100000
Total Segment Asset 7100600000 7100600000
Un-allocable Assets 37700000 37700000
Net Segment Asset 7138300000 7138300000
4 Segment Liabilities
Segment Liabilities
1 Senior Living 1259600000 1259600000
2 Assisted Care 1152300000 1152300000
3 Business Investments 121000000 121000000
4 Others 2700000 2700000
5 Investment in Joint Venture 0 0
Total Segment Liabilities 2535600000 2535600000
Un-allocable Liabilities 600000 600000
Net Segment Liabilities 2536200000 2536200000
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
1 Item that will not be reclassified to profit and loss in subsequent period 1000000 1000000
Total Amount of items that will not be reclassified to profit and loss 1000000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 1000000