Integrated Filing — IndAS



General information about company

Scrip Code 543524
NSE Symbol RAINBOW
MSEI Symbol NOTLISTED
ISIN INE961O01016
Name of company Rainbow Childrens Medicare 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
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 The business of running multi-specialty pediatric and obstetrics and gynecology hospital.
Start date and time of board meeting 13-11-2025   14:00:00
End date and time of board meeting 13-11-2025   16:00:00
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



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 44,479.90 79,772.80
Other income 819.50 2,821.10
Total income 45,299.40 82,593.90
2 Expenses
(a) Cost of materials consumed 6,221.40 10,971.20
(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 5,878.00 11,040.00
(e) Finance costs 1,884.90 3,692.70
(f) Depreciation, depletion and amortisation expense 3,584.10 7,002.80
(f) Other Expenses
1 Professional fee to doctors 10,631.90 19,807.70
2 Canteen expenses 671.40 1,343.70
3 Contract wages 1,194.00 2,230.70
4 Housekeeping expenses 207.70 430.00
5 Power and fuel 754.30 1,483.50
6 Lab and investigations 417.30 815.50
7 Repairs and maintenance 836.60 1,639.70
8 Rates and taxes 450.00 920.40
9 Business promotion and advertisement 707.60 1,222.50
10 Other Expenses 1,623.20 2,619.10
Total other expenses 17,494.00 32,512.80
Total expenses 35,062.40 65,219.50
3 Total profit before exceptional items and tax 10,237.00 17,374.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,237.00 17,374.40
6 Tax expense
7 Current tax 2,926.40 4,640.00
8 Deferred tax (251.80) (208.50)
9 Total tax expenses 2,674.60 4,431.50
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 7,562.40 12,942.90
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 7,562.40 12,942.90
17 Other comprehensive income net of taxes (1.60) (3.10)
18 Total Comprehensive Income for the period 7,560.80 12,939.80
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,525.00 12,874.90
Total profit or loss, attributable to non-controlling interests 37.40 68.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,523.20 12,871.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 37.60 68.80
21 Details of equity share capital
Paid-up equity share capital 10,155.90 10,155.90
Face value of equity share capital 10 10
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 7.41 12.68
Diluted earnings (loss) per share from continuing operations 7.41 12.68
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 7.41 12.68
Diluted earnings (loss) per share from continuing and discontinued operations 7.41 12.68
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) 1 The above statement of unaudited consolidated financial results of Rainbow Childrens Medicare Limited the Company its subsidiaries and other consolidating entity the Company its subsidiaries and other consolidating entity together referred to as the Group which have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of Companies Act 2013 the Act read with relevant rules issued thereunder other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India SEBI were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 November 2025 The statutory auditors have carried out a limited review on the unaudited consolidated financial results and issued an unmodified report thereon 2 The Company has allotted 7483 equity shares of Rs 10 each consequent to the exercise of the stock options by an eligible employee of the Company under the Rainbow Childrens Medicare Limited Employee Stock Unit Plan 2023 Stock Unit Plan 2023 The allotment has been approved by the Nomination and Remuneration committee on 12 August 2025 3 Pursuant to the resolutions passed by the Board of Directors on 09 February 2025 and by the Shareholders on 02 April 2025 the Company approved The Rainbow Childrens Medicare Limited Employee Stock Option Scheme 2025 ESOP 2025 in compliance with the SEBI Share Based Employee Benefits and Sweat Equity Regulations 2021 SEBI SBEB SE Regulations The ESOP 2025 is for issue of employee stock options to eligible employees which may result in an issuance of a maximum number of 1015000 Equity Shares Upon exercise and payment of the exercise price an option holder will be entitled to be allotted one equity share per employee stock option The Nomination and Remuneration Committee NRC of the Company in its meeting held on 13 November 2025 granted 5660 Stock options under the ESOP 2025 to its eligible employees which shall be exercisable into 5660 equity shares having face value of Rs10 each fully paidup The Exercise price per stock option shall be determined at a discount of not more than 20Percent on the latest available closing price of the Companys equity shares on the National Stock Exchange of India Limited being the stock exchange with the highest trading volume as on 13 November 2025 ie the trading day immediately preceding the date on which the grant of options was approved by the NRC The Stock options shall vest after the minimum vesting period of 1 year and not later than the maximum period of 10 years from the date of grant The vested Stock options shall be exercisable within a period of maximum of 2 years from the date of each vesting 4 Pursuant to Securities Subscription Agreement SSA and Shareholders Agreement SHA dated 28 June 2025 the Company has acquired 76 Percent of equity share capital and 100 Percent of Non Convertible Redeemable Preference shares of Ms Prashanthi Medicare Private Limited Prashanthi Hospital for an aggregate cash consideration of Rs 326 million Consequent to this acquisition Prashanthi Hospital became a subsidiary of the Company with effect from 01 July 2025 upon satisfactory completion of the closing conditions under the SSA and has been consolidated with effect from that date The Group has completed the purchase price allocation and recognised Rs 122 million towards the fair value of net assets acquired Rs 204 million towards Goodwill and Rs 79 million towards non controlling interests 5 Pursuant to Securities Subscription Agreement SSA and Shareholders Agreement SHA dated 11 August 2025 the Company has acquired 76 Percent of equity share capital and 100 Percent of Non Convertible Redeemable Preference shares of Ms Pratiksha Women Child Care Hospital Private Limited Pratiksha Hospital for an aggregate cash consideration of Rs 1710 million Consequent to this acquisition Pratiksha Hospital became a subsidiary of the Company with effect from 18 August 2025 upon satisfactory completion of the closing conditions under the SSA and has been consolidated with effect from that date The transaction was accounted in accordance with Ind AS 103 and the initial accounting has been provisionally determined The Group recognised Rs 339 million towards the fair value of net assets acquired Rs 1371 million towards Goodwill and Rs 413 million towards noncontrolling interests 6 The Group is principally engaged in a single business segment viz rendering medical and healthcare services Further the business operation of the group are concentrated in India and hence the group is considered to operate only in one geographical segment 7 The consolidated financial results for the quarter and year to date ended 30 September 2025 are available on the BSE Limited website URL wwwbseindiacom the National Stock Exchange of India Limited website URL wwwnseindiacom and on the Companys website URL wwwrainbowhospitalsin 8 The unaudited consolidated financial results include the financial results of Rainbow Childrens Medicare Limited and the financial results of its subsidiaries Rainbow C R O Private Limited Rainbow Fertility Private Limited Rainbow Women Childrens Hospital Private Limited Rainbow Speciality Hospitals Private Limited Rosewalk Healthcare Private Limited Rainbow Childrens Hospital Private Limited Prashanthi Medicare Private Limited Pratiksha Women Child Care Hospital Private Limited and its other consolidating entity Rainbow Childrens Hospital Foundation



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 1,45,143.80
Capital work-in-progress 5,267.10
Investment property 0.00
Goodwill 15,756.80
Other intangible assets 3,957.40
Intangible assets under development 169.80
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.30
Trade receivables, non-current 0.00
Loans, non-current 2,863.90
Other non-current financial assets 3,150.90
Total non-current financial assets 6,015.10
Deferred tax assets (net) 3,208.70
Other non-current assets 4,915.60
Total non-current assets 1,84,434.30
2 Current assets
Inventories 4,034.20
Current financial asset
Current investments 41,552.70
Trade receivables, current 10,733.00
Cash and cash equivalents 2,681.70
Bank balance other than cash and cash equivalents 2.00
Loans, current 350.00
Other current financial assets 11,201.20
Total current financial assets 66,520.60
Current tax assets (net) 1,452.50
Other current assets 2,223.80
Total current assets 74,231.10
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 2,58,665.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,155.90
Other equity 1,41,638.60
Total equity attributable to owners of parent 1,51,794.50
Non controlling interest 1,498.60
Total equity 1,53,293.10
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 83,385.60
Total non-current financial liabilities 83,385.60
Provisions, non-current 1,146.20
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 84,531.80
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,063.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,863.40
Total Trade payable 12,926.70
Other current financial liabilities 4,986.20
Total current financial liabilities 17,912.90
Other current liabilities 1,612.90
Provisions, current 669.60
Current tax liabilities (Net) 645.10
Deferred government grants, Current 0.00
Total current liabilities 20,840.50
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 1,05,372.30
Total equity and liabilites 2,58,665.40
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 Re-measurement (loss)/gain on defined benefit obligation -250000 -490000
Total Amount of items that will not be reclassified to profit and loss (2.50) (4.90)
2 Income tax relating to items that will not be reclassified to profit or loss (0.90) (1.80)
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 (1.60) (3.10)



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 17,374.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,692.70
Adjustments for decrease (increase) in inventories (1,277.30)
Adjustments for decrease (increase) in trade receivables, current (2,802.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 (415.10)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,831.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,002.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 168.80
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 548.10
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 595.90
Adjustments for share-based payments 65.40
Adjustments for fair value losses (gains) (180.20)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,904.10)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (338.90)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,794.90
Net cash flows from (used in) operations 25,169.30
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4,410.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 20,758.70
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 127.70
Purchase of property, plant and equipment 30,227.20
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 202.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17,416.00
Net cash flows from (used in) investing activities (12,480.60)
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 0.70
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 0.00
Payments of lease liabilities 4,576.20
Dividends paid 3,046.40
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (7,621.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 656.20
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 656.20
Cash and cash equivalents cash flow statement at beginning of period 2,025.50
Cash and cash equivalents cash flow statement at end of period 2,681.70