Integrated Filing — IndAS



General information about company
Scrip Code 544350
NSE Symbol AGARWALEYE
MSEI Symbol NOTLISTED
ISIN INE943P01029
Name of company DR. AGARWAL'S HEALTH CARE 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 Eye Care related sales and services
Start date and time of board meeting 12-Aug-2025   15:30:00
End date and time of board meeting 12-Aug-2025   17:00:00
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 4874200000
Other income 133900000
Total income 5008100000
2 Expenses
(a) Cost of materials consumed 2100000
(b) Purchases of stock-in-trade 492100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -17800000
(d) Employee benefit expense 955200000
(e) Finance costs 247000000
(f) Depreciation, depletion and amortisation expense 629500000
(f) Other Expenses
1 Surgical Lens including other consumables 622300000 622300000
2 Consultancy Charges for Doctors 700900000 700900000
3 Other Expenses 840800000 840800000
Total other expenses 2164000000
Total expenses 4472100000
3 Total profit before exceptional items and tax 536000000
4 Exceptional items 0
5 Total profit before tax 536000000
6 Tax expense
7 Current tax 175500000
8 Deferred tax -20100000
9 Total tax expenses 155400000
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 380600000
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 380600000
17 Other comprehensive income net of taxes 68500000
18 Total Comprehensive Income for the period 449100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 300500000
Total profit or loss, attributable to non-controlling interests 80100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 367900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 81200000
21 Details of equity share capital
Paid-up equity share capital 316200000
Face value of equity share capital 1
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 0.95
Diluted earnings (loss) per share from continuing operations 0.95
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 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.95
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) As per Board Outcome dated August 12, 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)
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
1 Remeasurements of the defined benefit liabilities / (asset) -1400000 -1400000
Total Amount of items that will not be reclassified to profit and loss -1400000
2 Income tax relating to items that will not be reclassified to profit or loss -300000
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 -69600000
5 Total Other comprehensive income 68500000