Integrated Filing — IndAS
General information about company
| Scrip Code |
543223 |
| NSE Symbol |
MAXIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0CG601016 |
| Name of company |
MAX INDIA 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 |
10-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
10-02-2026 13:00:00 |
| End date and time of board meeting |
10-02-2026 15:40:00 |
| 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 |
4,310.00 |
12,493.00 |
|
Other income |
671.00 |
1,639.00 |
|
Total income |
4,981.00 |
14,132.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,065.00 |
4,008.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
218.00 |
(408.00) |
| (d) |
Employee benefit expense |
2,527.00 |
7,546.00 |
| (e) |
Finance costs |
345.00 |
1,103.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
609.00 |
1,780.00 |
| (f) |
Other Expenses |
| 1 |
Non-Executive Directors' Compensation (including Sitting fee) |
96.00 |
302.00 |
| 2 |
Legal and Professional expenses |
392.00 |
1,158.00 |
| 3 |
Other expenses |
1,643.00 |
4,375.00 |
| 4 |
Marketing expenses |
1,389.00 |
3,609.00 |
| 5 |
Premium expense on Lease surrender |
433.00 |
1,167.00 |
|
Total other expenses |
3,953.00 |
10,611.00 |
|
Total expenses |
8,717.00 |
24,640.00 |
| 3 |
Total profit before exceptional items and tax |
(3,736.00) |
(10,508.00) |
| 4 |
Exceptional items |
(287.00) |
498.00 |
| 5 |
Total profit before tax |
(4,023.00) |
(10,010.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
144.00 |
282.00 |
| 8 |
Deferred tax |
(1.00) |
(237.00) |
| 9 |
Total tax expenses |
143.00 |
45.00 |
| 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 |
(4,166.00) |
(10,055.00) |
| 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 |
(119.00) |
(201.00) |
| 16 |
Total profit (loss) for period |
(4,285.00) |
(10,256.00) |
| 17 |
Other comprehensive income net of taxes |
12.00 |
(51.00) |
| 18 |
Total Comprehensive Income for the period |
(4,273.00) |
(10,307.00) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(4,285.00) |
(10,256.00) |
|
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 |
12.00 |
(51.00) |
|
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 |
5,245.00 |
5,245.00 |
|
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 |
-8.17 |
-20.26 |
|
Diluted earnings (loss) per share from continuing operations |
-8.17 |
-20.26 |
| 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 |
-8.17 |
-20.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-8.17 |
-20.26 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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) |
| 1 |
Senior Living |
1,347.00 |
4,146.00 |
| 2 |
Assisted Care |
2,755.00 |
7,594.00 |
| 3 |
Business Investments |
0.00312 |
0.00912 |
| 4 |
Others |
0.00 |
0.00 |
| 5 |
Investment in joint ventures |
0.00 |
0.00 |
|
Total Segment Revenue |
4,414.00 |
12,652.00 |
|
Less: Inter segment revenue |
104.00 |
159.00 |
|
Revenue from operations |
4,310.00 |
12,493.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Senior Living |
(549.00) |
(1,418.00) |
| 2 |
Assisted Care |
(3,079.00) |
(8,392.00) |
| 3 |
Business Investments |
(291.00) |
(717.00) |
| 4 |
Others |
3.00 |
(39.00) |
| 5 |
Investment in joint ventures |
0.00 |
0.00 |
|
Total Profit before tax |
(3,916.00) |
(10,566.00) |
|
i. Finance cost |
(180.00) |
(58.00) |
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
(3,736.00) |
(10,508.00) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Senior Living |
32,647.00 |
32,647.00 |
| 2 |
Assisted Care |
22,208.00 |
22,208.00 |
| 3 |
Business Investments |
11,688.00 |
11,688.00 |
| 4 |
Others |
167.00 |
167.00 |
| 5 |
Investment in joint ventures |
1,073.00 |
1,073.00 |
|
Total Segment Asset |
67,783.00 |
67,783.00 |
|
Un-allocable Assets |
648.00 |
648.00 |
|
Net Segment Asset |
68,431.00 |
68,431.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Senior Living |
12,753.00 |
12,753.00 |
| 2 |
Assisted Care |
12,097.00 |
12,097.00 |
| 3 |
Business Investments |
1,049.00 |
1,049.00 |
| 4 |
Others |
6.00 |
6.00 |
| 5 |
Investment in joint ventures |
0.00 |
0.00 |
|
Total Segment Liabilities |
25,905.00 |
25,905.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
25,905.00 |
25,905.00 |
|
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 |
Item that will not be reclassified to profit and loss in subsequent period (net of tax) |
11.00 |
(53.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
11.00 |
(53.00) |
| 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 |
|
| 1 |
Item that will be reclassified to profit and loss in subsequent period (net of tax)) |
1.00 |
2.00 |
|
Total Amount of items that will be reclassified to profit and loss |
1.00 |
2.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
12.00 |
(51.00) |