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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment DIAGNOSTIC
Start date and time of board meeting 12-08-2026   15:00:00
End date and time of board meeting 12-08-2026   16:30:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Appliacble



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 8,408.62 8,408.62
Other income 156.41 156.41
Total income 8,565.03 8,565.03
2 Expenses
(a) Cost of materials consumed 971.16 971.16
(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 1,385.26 1,385.26
(e) Finance costs 367.00 367.00
(f) Depreciation, depletion and amortisation expense 1,060.09 1,060.09
(f) Other Expenses
1 Impairment Loss 75.96 75.96
2 Advertisement 58.52 58.52
3 Rent Expenses 135.18 135.18
4 Power and fuel 250.95 250.95
5 Professional fees paid 1,386.68 1,386.68
6 Repairs and maintenance 175.13 175.13
7 Information technology expenses 148.58 148.58
8 Security and housekeeping charges 232.14 232.14
9 Commission to collection centre 179.46 179.46
10 Other Expenses 517.68 517.68
Total other expenses 3,160.28 3,160.28
Total expenses 6,943.79 6,943.79
3 Total profit before exceptional items and tax 1,621.24 1,621.24
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,621.24 1,621.24
6 Tax expense
7 Current tax 419.31 419.31
8 Deferred tax (56.27) (56.27)
9 Total tax expenses 363.04 363.04
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 1,258.20 1,258.20
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 1,258.20 1,258.20
17 Other comprehensive income net of taxes 14.24 14.24
18 Total Comprehensive Income for the period 1,272.44 1,272.44
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 2.42 2.42
Diluted earnings (loss) per share from continuing operations 2.42 2.42
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 2.42 2.42
Diluted earnings (loss) per share from continuing and discontinued operations 2.42 2.42
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) 1. The unaudited standalone financial results for the quarter ended 30 June 2026 (“the financial results”) of Suraksha Diagnostic Limited (“the Company”) 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 (“the Regulations”). 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 12 August 2026. The statutory auditor have carried out limited review on these financial results and have issued an unmodified conclusion. 2. The figures of the quarters ended 31 March 2026 is balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended 31 December 2025, which were subjected to limited review by the statutory auditors. 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. In a step-down subsidiary of the Company, a dispute with the Government of Meghalaya (the public partner) has resulted in operational losses. As a result, the recoverability of the Company’s investments, loans advanced to subsidiary and trade receivables from step-down subsidiary aggregating to Rs. 393.67 lakhs as at 30 June 2026 is under assessment. The Management has initiated arbitration proceedings through its subsidiary and the next hearing is scheduled on 21 August 2026 at the Hon'ble High Court of Meghalaya. The Company's management believes that the outcome of the arbitration will be in their favour. However, considering the dispute is subjudice, the management on prudent basis has provided Rs. 81.16 lakhs towards provisions on the said balances in the financial results. 5. These unaudited standalone financial results are also available on the Company's website (www.surakshanet.com) and on the stock exchange websites (www.bseindia.com and www.nseinda.com). 6. Previous period's/year's figures have been regrouped/reclassified wherever necessary to conform to current period’s/ year's 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 19.02 19.02
2 Income tax effect on above (4.78) (4.78)
Total Amount of items that will not be reclassified to profit and loss 14.24
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 14.24 14.24





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 No
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