Integrated Filing — IndAS



General information about company

Scrip Code 544088
NSE Symbol MEDIASSIST
MSEI Symbol NOTLISTED
ISIN INE456Z01021
Name of company MEDI ASSIST HEALTHCARE SERVICES 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
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 Health Management Services
Start date and time of board meeting 06-02-2026   14:00:00
End date and time of board meeting 06-02-2026   17:15:00
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

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 23,967.80 66,278.10
Other income 756.40 1,723.10
Total income 24,724.20 68,001.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(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 10,337.40 28,868.80
(e) Finance costs 838.90 2,076.20
(f) Depreciation, depletion and amortisation expense 2,113.00 5,617.40
(f) Other Expenses
1 Other Expenses 9,168.60 24,774.50
Total other expenses 9,168.60 24,774.50
Total expenses 22,457.90 61,336.90
3 Total profit before exceptional items and tax 2,266.30 6,664.30
4 Exceptional items (1,419.50) (1,419.50)
5 Total profit before tax 846.80 5,244.80
6 Tax expense
7 Current tax 862.60 2,822.40
8 Deferred tax (429.40) (1,061.00)
9 Total tax expenses 433.20 1,761.40
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 413.60 3,483.40
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 413.60 3,483.40
17 Other comprehensive income net of taxes 249.30 518.10
18 Total Comprehensive Income for the period 662.90 4,001.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 417.00 3,451.30
Total profit or loss, attributable to non-controlling interests (3.40) 32.10
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 651.70 3,872.80
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11.20 128.70
21 Details of equity share capital
Paid-up equity share capital 3,722.90 3,722.90
Face value of equity share capital 5 5
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 0.51 4.81
Diluted earnings (loss) per share from continuing operations 0.51 4.81
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 0.51 4.81
Diluted earnings (loss) per share from continuing and discontinued operations 0.51 4.81
24 Debt equity ratio 0 0.7500
25 Debt service coverage ratio 0 0.3300
26 Interest service coverage ratio 0 3.3800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NA



Remarks

Debt equity ratio Debt Equity ratio is calculated considering Total Liabilities as at Dec 31, 2025 i.e 5929.34 millions and Total Equity i.e Shareholders Funds i.e 7956.52 millions. This ratio is calculated for the year to date 9 months period April to Dec 31, 2025.
Debt service coverage ratio Debt Service Coverage Ratio is calculated considering EBITDA (Earnings Before Interest, taxes, Depreciation & Amortization) i.e 1263.48 millions and Debt Service which includes Borrowings paid during the period April to Dec 31, 2025 which is 3568.91 millions and Finance cost as per Profit and Loss Account which is 207.62 millions and total is 3776.53 millions. This ratio is calculated for the year to date 9 months period April to Dec 31, 2025.
Interest service coverage ratio Interest Service Coverage ratio is calculated considering EBIT (Earnings Before Interest and Taxes) i.e 701.74 millions divided by Interest cost which is the Finance cost reflecting in profit & loss account i.e 207.62 millions. This ratio is calculated for the year to date 9 months period April to Dec 31, 2025.


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 Re-measurement of gains/(losses) on defined benefit plans 186.10 244.60
2 Fair value changes in equity instruments through other comprehensive income 15.60 16.00
Total Amount of items that will not be reclassified to profit and loss 201.70 260.60
2 Income tax relating to items that will not be reclassified to profit or loss (11.00) (15.90)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 36.60 241.60
Total Amount of items that will be reclassified to profit and loss 36.60 241.60
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 249.30 518.10