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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
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 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 Unaudited
Segment Reporting Single segment
Description of single segment DIAGNOSTIC
Start date and time of board meeting 10-11-2025   14:30:00
End date and time of board meeting 10-11-2025   16:15:00
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 Declaration of unmodified opinion



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 Consolidated Consolidated
1 Income
Revenue from operations 7,872.90 15,131.53
Other income 85.14 175.71
Total income 7,958.04 15,307.24
2 Expenses
(a) Cost of materials consumed 890.08 1,765.13
(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 1,339.16 2,616.63
(e) Finance costs 277.58 548.07
(f) Depreciation, depletion and amortisation expense 1,014.32 1,962.56
(f) Other Expenses
1 Impairment loss 20.45 (68.59)
2 Advertisement 158.86 234.02
3 Professional fees paid to doctors 1,427.19 2,701.20
4 Power and fuel 237.69 476.44
5 Repairs and maintenance 254.75 464.20
6 Information technology expenses 113.78 247.43
7 Security and housekeeping charges 195.66 367.82
8 Commission to collection centers 147.73 263.89
9 Sample testing and collection charges 134.59 231.39
10 Other Expenses 541.51 1,045.49
Total other expenses 3,232.21 5,963.29
Total expenses 6,753.35 12,855.68
3 Total profit before exceptional items and tax 1,204.69 2,451.56
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,204.69 2,451.56
6 Tax expense
7 Current tax 309.83 597.65
8 Deferred tax 12.09 53.63
9 Total tax expenses 321.92 651.28
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 882.77 1,800.28
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 882.77 1,800.28
17 Other comprehensive income net of taxes (0.42) 19.04
18 Total Comprehensive Income for the period 882.35 1,819.32
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 898.64 1,838.38
Total profit or loss, attributable to non-controlling interests (15.87) (38.10)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 898.22 1,857.42
Total comprehensive income for the period attributable to owners of parent non-controlling interests (15.87) (38.10)
21 Details of equity share capital
Paid-up equity share capital 1,041.62 1,041.62
Face value of equity share capital 2 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 1.73 3.53
Diluted earnings (loss) per share from continuing operations 1.73 3.53
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 1.73 3.53
Diluted earnings (loss) per share from continuing and discontinued operations 1.73 3.53
24 Debt equity ratio 0.00 0.00
25 Debt service coverage ratio 0.00 0.00
26 Interest service coverage ratio 0.00 0.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The unaudited consolidated financial results for the quarter and six months ended 30 September 2025 of Suraksha Diagnostic Limited and its subsidiary Holding company and subsidiaries together referred to as the group have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 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. 2. These unaudited consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 10 November 2025. The statutory auditor have carried out limited review on these financial results and have issued an unmodified conclusion. 3. The Group 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. 4. The Holding Company has completed the acquisition of Fetomat Wellness Private Limited on 08 April 2025 by acquisition of 373423 equity shares of equity shares of Rs 10 each representing 63 percent of the total equity share capital of Fetomat resulting in Fetomat becoming a subsidiary of the Company. As per Ind AS 103 Business Combinations, the transaction has been accounted for and the difference between the consideration paid on acquisition and the fair value of net identifiable assets acquired attributed to the Holding Company has been accounted for as Goodwill as on the date of acquisition. 5. These unaudited consolidated financial results are also available on the Holding Companys website www.surakshanet.com and on the stock exchange websites at www.bseindia.com and www.nseinda.com. 6. Previous periods or years figures have been regrouped or reclassified wherever necessary to conform to current periods or years classification.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 16,698.11
Capital work-in-progress 188.10
Investment property
Goodwill 388.01
Other intangible assets 10,556.04
Intangible assets under development 90.53
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 1,505.07
Total non-current financial assets 1,505.07
Deferred tax assets (net)
Other non-current assets 1,256.74
Total non-current assets 30,682.60
2 Current assets
Inventories 844.61
Current financial asset
Current investments 0.00
Trade receivables, current 1,362.76
Cash and cash equivalents 210.72
Bank balance other than cash and cash equivalents 4,148.70
Loans, current 0.00
Other current financial assets 100.98
Total current financial assets 5,823.16
Current tax assets (net)
Other current assets 674.42
Total current assets 7,342.19
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 38,024.79
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,041.62
Other equity 21,997.52
Total equity attributable to owners of parent 23,039.14
Non controlling interest (96.90)
Total equity 22,942.24
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 76.26
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 10,131.24
Total non-current financial liabilities 10,207.50
Provisions, non-current 93.89
Deferred tax liabilities (net) 603.29
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 10,904.68
Current liabilities
Current financial liabilities
Borrowings, current 193.46
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 124.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,514.10
Total Trade payable 1,638.70
Other current financial liabilities 2,044.40
Total current financial liabilities 3,876.56
Other current liabilities 282.72
Provisions, current 13.27
Current tax liabilities (Net) 5.32
Deferred government grants, Current
Total current liabilities 4,177.87
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 15,082.55
Total equity and liabilites 38,024.79
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 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

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 Consolidated Consolidated
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 -56000 2544000
2 Income tax effect on above 14000 -640000
Total Amount of items that will not be reclassified to profit and loss (0.42) 19.04
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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
5 Total Other comprehensive income (0.42) 19.04



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,451.56
Adjustments for reconcile profit (loss)
Adjustments for finance costs 548.07
Adjustments for decrease (increase) in inventories (38.57)
Adjustments for decrease (increase) in trade receivables, current 100.19
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (408.85)
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 168.64
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 257.70
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (70.31)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,962.57
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (68.59)
Adjustments for provisions, current 17.86
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (302.63)
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 146.12
Adjustments for share-based payments 57.75
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 11.74
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,089.45
Net cash flows from (used in) operations 4,541.01
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 871.70
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,669.31
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 327.10
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 9.17
Purchase of property, plant and equipment 2,346.15
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 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 163.32
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 320.23
Net cash flows from (used in) investing activities (2,180.53)
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 332.76
Payments of lease liabilities 1,149.35
Dividends paid 0.00
Interest paid 20.63
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,502.74)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (13.96)
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 (13.96)
Cash and cash equivalents cash flow statement at beginning of period 224.68
Cash and cash equivalents cash flow statement at end of period 210.72





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-07-2027