Integrated Filing — IndAS



General information about company
Scrip Code 544293
NSE Symbol SURAKSHA
MSEI Symbol NOTLISTED
ISIN INE877V01027
Name of company SURAKSHA DIAGNOSTIC 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 DIAGNOSTIC
Start date and time of board meeting 08-Aug-2025   17:40:00
End date and time of board meeting 08-Aug-2025   18:26:00
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
No default



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 702790000
Other income 10957000
Total income 713747000
2 Expenses
(a) Cost of materials consumed 86880000
(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 124148000
(e) Finance costs 26585000
(f) Depreciation, depletion and amortisation expense 91537000
(f) Other Expenses
1 Impairment Loss -8904000 -8904000
2 Advertisement 6339000 6339000
3 Rent Expenses 13904000 13904000
4 Power and fuel 23750000 23750000
5 Professional fees paid 117736000 117736000
6 Repairs and maintenance 20834000 20834000
7 Information technology expenses 13365000 13365000
8 Security and housekeeping charges 16502000 16502000
9 Commission to collection centre 11616000 11616000
10 Other Expenses 38247000 38247000
Total other expenses 253389000
Total expenses 582539000
3 Total profit before exceptional items and tax 131208000
4 Exceptional items 0
5 Total profit before tax 131208000
6 Tax expense
7 Current tax 28567000
8 Deferred tax 4154000
9 Total tax expenses 32721000
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 98487000
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 98487000
17 Other comprehensive income net of taxes 1946000
18 Total Comprehensive Income for the period 100433000
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 104162000
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 1.89
Diluted earnings (loss) per share from continuing operations 1.89
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 1.89
Diluted earnings (loss) per share from continuing and discontinued operations 1.89
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.The standalone financial results for the quarter ended 30 June 2025 of Suraksha Diagnostic Limited have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard Ind AS notified under Section 133 of the Companies Act 2013 as amended read with relevant rules thereunder and other accounting principles generally accepted in India and in accordance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended the regulations. n2. These financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 08 August 2025. The statutory auditor have carried out limited review on these financial results and have issued an unmodified conclusion. n3. The standalone figures for the quarter ended 31 March 2025 are the balancing figures between the audited standalone figures in respect of the full financial year and the published unaudited year to date standalone figures up to the third quarter of the financial year. n4. The figures for the quarter ended June 30 2024 have been extracted from the audited special purpose Ind AS Interim standalone financial statements of the Company prepared for the purpose of inclusion in the offer documents. n5. The Company is primarily engaged in the business of diagnostic centres for carrying out various pathology and radiology services and as such there are no separate reportable segments as per Ind AS 108 Operating Segments. n6. During the quarter ended 31 March 2025 the Company had entered into a Share Subscription Agreement for subscribing to 95841 equity shares of Rs.10 each representing 16.17 percent of the total equity share capital of Fetomat Wellness Private Limited. Subsequent to financial year ended 31 March 2025 the Company had entered into Share Purchase Agreements with existing shareholders of Fetomat for acquisition of 277582 equity shares of Rs. 10 each representing 46.83 percent of the total equity share capital of Fetomat resulting in Fetomat becoming a subsidiary of the Company. n7. These financial results are also available on the Companys website at www.surakshanet.com and on the stock exchange websites www.bseindia.com and www.nseinda.com. n8. Previous periods years figures have been regrouped reclassified wherever necessary to conform to current periods years classification.



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 Remeasurement gain/(loss) of net defined benefit plan 2600000 2600000
2 Income tax effect on above -654000 -654000
Total Amount of items that will not be reclassified to profit and loss 1946000
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 1946000





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 MSKA & Associates Yes 31-Jul-2027