Integrated Filing — IndAS



General information about company
Scrip Code 543308
NSE Symbol KIMS
MSEI Symbol NA
ISIN INE967H01025
Name of company KRISHNA INSTITUTE OF MEDICAL SCIENCES 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 Single segment
Description of single segment Healthcare Related Activities
Start date and time of board meeting 06-Aug-2025   13:30:00
End date and time of board meeting 06-Aug-2025   14:30:00
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 8716000000
Other income 71000000
Total income 8787000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 1917000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -77000000
(d) Employee benefit expense 1510000000
(e) Finance costs 326000000
(f) Depreciation, depletion and amortisation expense 534000000
(f) Other Expenses
1 Consultancy charges 2133000000 2133000000
2 House keeping expenses 293000000 293000000
3 Power and fuel 186000000 186000000
4 Catering and patient welfare expenses 91000000 91000000
5 Repairs and maintenance 228000000 228000000
6 Rent 43000000 43000000
7 Legal and professional charges 39000000 39000000
8 Rates and taxes 31000000 31000000
9 Advertisement and publicity 115000000 115000000
10 Other Expences 281000000 281000000
Total other expenses 3440000000
Total expenses 7650000000
3 Total profit before exceptional items and tax 1137000000
4 Exceptional items 0
5 Total profit before tax 1137000000
6 Tax expense
7 Current tax 324000000
8 Deferred tax -37000000
9 Total tax expenses 287000000
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 850000000
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 850000000
17 Other comprehensive income net of taxes -5000000
18 Total Comprehensive Income for the period 845000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 786000000
Total profit or loss, attributable to non-controlling interests 64000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 782000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 63000000
21 Details of equity share capital
Paid-up equity share capital 800000000
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 1.96
Diluted earnings (loss) per share from continuing operations 1.96
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 1.96
Diluted earnings (loss) per share from continuing and discontinued operations 1.96
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
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)
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 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 6000000
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 -1000000
5 Total Other comprehensive income -5000000