Integrated Filing — IndAS



General information about company

Scrip Code 543350
NSE Symbol VIJAYA
MSEI Symbol NOTLISTED
ISIN INE043W01024
Name of company VIJAYA DIAGNOSTIC CENTRE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Diagnostic Services
Start date and time of board meeting 04-11-2025   13:00:00
End date and time of board meeting 04-11-2025   14:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 26-05-2022
Indicate Company website link for updated RPT policy of the Company https://www.vijayadiagnostic.com/investors/governance-policies
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
The Company does not have the default on loan and securities.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 18,935.33 36,607.86
Other income 515.21 1,238.55
Total income 19,450.54 37,846.41
2 Expenses
(a) Cost of materials consumed 2,263.79 4,279.65
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,994.13 5,936.68
(e) Finance costs 721.18 1,412.20
(f) Depreciation, depletion and amortisation expense 1,939.68 3,775.82
(f) Other Expenses
1 Other Expenses 5,826.49 11,531.95
Total other expenses 5,826.49 11,531.95
Total expenses 13,745.27 26,936.30
3 Total profit before exceptional items and tax 5,705.27 10,910.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,705.27 10,910.11
6 Tax expense
7 Current tax 1,243.90 2,387.00
8 Deferred tax 191.29 378.46
9 Total tax expenses 1,435.19 2,765.46
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 4,270.08 8,144.65
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 4,270.08 8,144.65
17 Other comprehensive income net of taxes 29.56 22.39
18 Total Comprehensive Income for the period 4,299.64 8,167.04
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 1,027.25 1,027.25
Face value of equity share capital 1 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 4.15 7.92
Diluted earnings (loss) per share from continuing operations 4.14 7.91
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.15 7.92
Diluted earnings (loss) per share from continuing and discontinued operations 4.14 7.91
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 76,795.46
Capital work-in-progress 4,526.92
Investment property 0.00
Goodwill 0.00
Other intangible assets 507.02
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 14,336.11
Trade receivables, non-current 0.00
Loans, non-current 2,929.00
Other non-current financial assets 1,474.30
Total non-current financial assets 18,739.41
Deferred tax assets (net) 0.00
Other non-current assets 2,389.17
Total non-current assets 1,02,957.98
2 Current assets
Inventories 329.98
Current financial asset
Current investments 22,639.71
Trade receivables, current 1,120.09
Cash and cash equivalents 2,157.56
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 3,893.49
Total current financial assets 29,810.85
Current tax assets (net) 0.00
Other current assets 622.16
Total current assets 30,762.99
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,33,720.97
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,027.25
Other equity 83,536.91
Total equity attributable to owners of parent 84,564.16
Non controlling interest
Total equity 84,564.16
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 32,130.02
Total non-current financial liabilities 32,130.02
Provisions, non-current 1,035.89
Deferred tax liabilities (net) 897.33
Deferred government grants, Non-current 0.00
Other non-current liabilities 42.22
Total non-current liabilities 34,105.46
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 128.39
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,676.72
Total Trade payable 3,805.11
Other current financial liabilities 9,416.80
Total current financial liabilities 13,221.91
Other current liabilities 548.47
Provisions, current 613.44
Current tax liabilities (Net) 667.53
Deferred government grants, Current 0.00
Total current liabilities 15,051.35
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 49,156.81
Total equity and liabilites 1,33,720.97
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit liability / (asset) 39.50 29.92
Total Amount of items that will not be reclassified to profit and loss 39.50 29.92
2 Income tax relating to items that will not be reclassified to profit or loss 9.94 7.53
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 0.00 0.00
5 Total Other comprehensive income 29.56 22.39



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 10,910.11
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,322.08
Adjustments for decrease (increase) in inventories 56.40
Adjustments for decrease (increase) in trade receivables, current 143.59
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (966.01)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (6.47)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 735.46
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 291.66
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,775.82
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 71.89
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 419.89
Adjustments for share-based payments 118.06
Adjustments for fair value losses (gains) (338.62)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (423.97)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 20.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,380.00
Net cash flows from (used in) operations 15,290.11
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,073.58
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 13,216.53
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 4.27
Purchase of property, plant and equipment 7,774.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 3,571.60
Cash advances and loans made to other parties 1,373.00
Cash receipts from repayment of advances and loans made to other parties 70.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 418.56
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4,091.69
Net cash flows from (used in) investing activities (8,134.08)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 319.89
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 985.32
Dividends paid 2,054.55
Interest paid 1,289.74
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (4,009.72)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,072.73
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,072.73
Cash and cash equivalents cash flow statement at beginning of period 1,084.83
Cash and cash equivalents cash flow statement at end of period 2,157.56





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Vijaya Diagnostic Centre Limited Dr. S Surendranath Reddy Executive Director - Chairman Any other transaction Rent paid 670.00 Approved 324.43 0.00 0.00
2 Vijaya Diagnostic Centre Limited K Sunil Chandra Executive Director Any other transaction Rent paid 130.00 Approved 63.34 0.00 0.00
3 Vijaya Diagnostic Centre Limited S Suprita Reddy Managing Director & CEO Any other transaction Rent paid 120.00 Approved 59.66 0.00 0.00
4 Vijaya Diagnostic Centre Limited S Geetha Reddy Non-Executive Director Any other transaction Rent paid 490.00 Approved 256.49 0.00 0.00
5 Vijaya Diagnostic Centre Limited B Vishnu Priya Relative of Director Any other transaction Rent paid 10.00 Approved 1.30 0.00 0.00
6 Vijaya Diagnostic Centre Limited Vijaya Hospitals Private Limited Enterprise where Directors have significance influence Any other transaction Rent paid 160.00 Approved 73.10 0.00 0.00
7 Vijaya Diagnostic Centre Limited Medinova Diagnostics Services Limited Subsidiary Sale of goods or services 100.00 Approved 37.56 10.11 40.00
8 Vijaya Diagnostic Centre Limited Medinova Diagnostics Services Limited Subsidiary Any other transaction Loan repayment 2,000.00 Approved 100.00 500.00 400.00 Loan 10.0 3 Years Unsecured Business operations
9 Vijaya Diagnostic Centre Limited Medinova Diagnostics Services Limited Subsidiary Any other transaction Interest income 0.00 Approved 22.36 0.00 0.00
10 Vijaya Diagnostic Centre Limited Medinova Diagnostics Services Limited Subsidiary Any other transaction Rental Income 50.00 Approved 23.26 0.00 0.00
11 Vijaya Diagnostic Centre Limited Medinova Diagnostics Services Limited Subsidiary Any other transaction Services received 100.00 Approved 2.83 0.00 0.00
12 Vijaya Diagnostic Centre Limited Park Health Systems Private Limited Relative of Director having significant influence Sale of goods or services 100.00 Approved 36.11 13.51 13.39
13 Vijaya Diagnostic Centre Limited P H Diagnostic Centre Private Limited Wholly-Owned Subsidiary Sale of goods or services 200.00 Approved 63.06 64.98 126.98
14 Vijaya Diagnostic Centre Limited P H Diagnostic Centre Private Limited Wholly-Owned Subsidiary Loan 3,000.00 Approved 1,303.00 1,626.00 2,929.00 Loan 8.00 5 Years Unsecured Repayment of existing debt and Business operations
15 Vijaya Diagnostic Centre Limited P H Diagnostic Centre Private Limited Wholly-Owned Subsidiary Interest received 0.00 Approved 91.44 0.00 0.00
16 Vijaya Diagnostic Centre Limited P H Diagnostic Centre Private Limited Wholly-Owned Subsidiary Purchase of goods or services 100.00 Approved 7.13 8.36 0.00
17 Vijaya Diagnostic Centre Limited Dr. S Surendranath Reddy Executive Director - Chairman Remuneration 200.00 Approved 100.00 0.00 0.00
18 Vijaya Diagnostic Centre Limited K Sunil Chandra Executive Director Remuneration 100.00 Approved 50.00 0.00 0.00
19 Vijaya Diagnostic Centre Limited S Suprita Reddy Managing Director & CEO Remuneration 275.00 Approved 137.50 0.00 0.00
20 Vijaya Diagnostic Centre Limited Singareddy Rama Chandra Reddy - CFO Key Management Personnel Remuneration 33.00 Approved 15.64 0.00 2.30
21 Vijaya Diagnostic Centre Limited Hansraj Singh Key Management Personnel Remuneration 27.13 Approved 13.45 1.77 1.95
22 Vijaya Diagnostic Centre Limited Hansraj Singh Key Management Personnel Any other transaction ESOP exercise 0.00 Approved 38.64 0.00 0.00
23 Vijaya Diagnostic Centre Limited Dr.D.Nageshwar Reddy Independent Director Remuneration 12.00 Approved 6.00 0.00 0.00
24 Vijaya Diagnostic Centre Limited Mr. S P Singh Independent Director Remuneration 12.00 Approved 6.00 0.00 0.00
25 Vijaya Diagnostic Centre Limited Satyanarayana Murthy Chavali Independent Director Remuneration 12.00 Approved 6.00 0.00 0.00
26 Vijaya Diagnostic Centre Limited Dr. Manjula Anagani Independent Director Remuneration 12.00 Approved 6.00 0.00 0.00
27 Medinova Diagnostic Services Limited Medinova Millennium MRI Services LLP Subsidiary Any other transaction Rent received 100.00 Approved 4.25 1.94 0.00
28 Medinova Diagnostic Services Limited S Geetha Reddy Relative of Director Any other transaction Rent Paid 5.00 Approved 2.40 0.37 0.00
Total value of transaction during the reporting period 2,850.95