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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 05-02-2026   15:00:00
End date and time of board meeting 05-02-2026   16:25:00
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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,558.09 22,212.32
Other income 98.66 304.95
Total income 7,656.75 22,517.27
2 Expenses
(a) Cost of materials consumed 857.65 2,606.83
(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 1,303.31 3,843.77
(e) Finance costs 309.86 847.47
(f) Depreciation, depletion and amortisation expense 1,010.88 2,891.59
(f) Other Expenses
1 Impairment Loss 85.85 17.26
2 Advertisement 189.97 383.70
3 Rent Expenses 121.97 391.91
4 Power and fuel 235.53 709.17
5 Professional fees paid 1,312.38 3,813.14
6 Repairs and maintenance 239.96 700.73
7 Information technology expenses 104.74 352.17
8 Security and housekeeping charges 189.49 542.32
9 Commission to collection centre 138.79 402.68
10 Other Expenses 459.61 1,348.74
Total other expenses 3,078.29 8,661.82
Total expenses 6,559.99 18,851.48
3 Total profit before exceptional items and tax 1,096.76 3,665.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,096.76 3,665.79
6 Tax expense
7 Current tax 239.35 833.51
8 Deferred tax 43.35 96.98
9 Total tax expenses 282.70 930.49
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 814.06 2,735.30
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 814.06 2,735.30
17 Other comprehensive income net of taxes 9.52 28.56
18 Total Comprehensive Income for the period 823.58 2,763.86
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 1.56 5.25
Diluted earnings (loss) per share from continuing operations 1.56 5.25
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 1.56 5.25
Diluted earnings (loss) per share from continuing and discontinued operations 1.56 5.25
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) Notes to the unaudited standalone financial results 1. The unaudited standalone financial results for the quarter and nine months ended 31 December 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. 2. These unaudited standalone financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 05 February 2026. The statutory auditor have carried out limited review on these financial results and have issued an unmodified conclusion. 3. 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. 4. On 21 November 2025 the Government of India notified four Labour Codes - the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions Code 2020 collectively referred to as the New Labour Codes. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations under the New Labour Codes. The Company has assessed and the incremental impact of these changes on the basis of the best information available for the period ended 31 December 2025 is not material to these financial results. The Management also continues to monitor the finalisation of Central or State Rules and clarifications from the Government on other aspects of the New Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5. In a step down subsidiary of the Company an ongoing dispute with the Government of Meghalaya the public partner has resulted in operational losses. As a result the recoverability of the Company’s investments and loans advanced to subsidiary & trade receivables from step-down subsidiary, aggregating to Rs 345.56 lakhs as at 31 December 2025 is under assessment. Based on the legal opinion obtained and managements assessment the Company believes that the outcome of the on going proceedings will be in favour of the step-down subsidiary. Accordingly no provision has been considered necessary in respect of the aforesaid matter in the unaudited standalone financial results for the quarter and period ended 31 December 2025. 6. These unaudited consolidated financial results are also available on the Holding Companys website www.surakshanet.com and on the stock exchange websites www.bseindia.com and www.nseinda.com. 7. 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


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 12.72 38.16
2 Income tax effect on above (3.20) (9.60)
Total Amount of items that will not be reclassified to profit and loss 9.52 28.56
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 0.00 0.00
5 Total Other comprehensive income 9.52 28.56





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 LLP Yes 31-07-2027