| Scrip Code | 544350 |
|---|---|
| NSE Symbol | AGARWALEYE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE943P01029 |
| Name of company | DR. AGARWAL'S HEALTH CARE 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 | 05-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2026 |
| 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 | Eye care related sales and services |
| Start date and time of board meeting | 05-11-2026 16:45:00 |
| End date and time of board meeting | 05-11-2026 17:53:00 |
| 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 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 65,546.00 | 1,26,948.00 | |
| Other income | 975.00 | 1,616.00 | |
| Total income | 66,521.00 | 1,28,564.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5.00 | 37.00 |
| (b) | Purchases of stock-in-trade | 5,936.00 | 12,388.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (90.00) | (657.00) |
| (d) | Employee benefit expense | 12,998.00 | 25,102.00 |
| (e) | Finance costs | 2,300.00 | 4,637.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,267.00 | 16,098.00 |
| (f) | Other Expenses | ||
| 1 | Consumption of surgical lens including other consumables | 8,293.00 | 15,380.00 |
| 2 | Consultancy charges for doctors (net) | 9,577.00 | 18,411.00 |
| 3 | Other Expenses | 11,246.00 | 21,665.00 |
| Total other expenses | 29,116.00 | 55,456.00 | |
| Total expenses | 58,532.00 | 1,13,061.00 | |
| 3 | Total profit before exceptional items and tax | 7,989.00 | 15,503.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,989.00 | 15,503.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,349.00 | 4,844.00 |
| 8 | Deferred tax | (45.00) | (528.00) |
| 9 | Total tax expenses | 2,304.00 | 4,316.00 |
| 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 | 5,685.00 | 11,187.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 5,685.00 | 11,187.00 |
| 17 | Other comprehensive income net of taxes | (373.00) | (138.00) |
| 18 | Total Comprehensive Income for the period | 5,312.00 | 11,049.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,474.00 | 10,636.00 | |
| Total profit or loss, attributable to non-controlling interests | 211.00 | 551.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 5,101.00 | 10,498.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 211.00 | 551.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,170.00 | 3,170.00 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 1.65 | 3.2 | |
| Diluted earnings (loss) per share from continuing operations | 1.64 | 3.19 | |
| 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 | 1.65 | 3.2 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.64 | 3.19 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Please refer to our PDF disclosure of Corrigendum to the Outcome of Board Meeting dated November 05, 2026 filed in this regard for the notes on Unaudited (Consolidated & Standalone) Financial Results of the Company for the quarter and half year ended September 30, 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,09,627.00 | |
| Capital work-in-progress | 24,998.00 | |
| Investment property | ||
| Goodwill | 76,756.00 | |
| Other intangible assets | 42,604.00 | |
| Intangible assets under development | 1,182.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Other Financial Assets | 18,414.00 |
| Total of other non-current financial assets | 18,414.00 | |
| Total non-current financial assets | 18,414.00 | |
| Deferred tax assets (net) | 3,198.00 | |
| Other non-current assets | ||
| 1 | Right of Use Assets | 86,086.00 |
| 2 | Non Current Tax Assets (Net) | 793.00 |
| 3 | Other Non-Current Assets | 4,809.00 |
| Total of other non-current assets | 91,688.00 | |
| Total non-current assets | 3,68,467.00 | |
| 2 | Current assets | |
| Inventories | 10,835.00 | |
| Current financial asset | ||
| Current investments | 7,068.00 | |
| Trade receivables, current | 18,703.00 | |
| Cash and cash equivalents | 10,054.00 | |
| Bank balance other than cash and cash equivalents | 22.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,451.00 | |
| Total current financial assets | 37,298.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other Current Assets | 4,124.00 |
| Total of other current assets | 4,124.00 | |
| Total current assets | 52,257.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 4,20,724.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,170.00 | |
| Other equity | 2,20,571.00 | |
| Total equity attributable to owners of parent | 2,23,741.00 | |
| Non controlling interest | (127.00) | |
| Total equity | 2,23,614.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 15,575.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease Liabilities | 88,270.00 |
| 2 | Other Financial Liabilities | 39,569.00 |
| Total of other non-current financial liabilities | 1,27,839.00 | |
| Total non-current financial liabilities | 1,43,414.00 | |
| Provisions, non-current | 2,883.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 1,46,297.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 4,485.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,957.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 14,245.00 | |
| Total Trade payable | 17,202.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 9,845.00 |
| 2 | Other Financial Liabilities | 13,339.00 |
| Total of other current financial liabilities | 23,184.00 | |
| Total current financial liabilities | 44,871.00 | |
| Other current liabilities | 3,941.00 | |
| 1 | Other Current Liabilities | 3,941.00 |
| Total of other current liabilities | 3,941.00 | |
| Provisions, current | 916.00 | |
| Current tax liabilities (Net) | 1,085.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 50,813.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1,97,110.00 | |
| Total equity and liabilites | 4,20,724.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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) on defined benefit plans | 15.00 | (144.00) |
| Total Amount of items that will not be reclassified to profit and loss | 15.00 | (144.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 3.00 | (37.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign subsidiary | (385.00) | (31.00) |
| Total Amount of items that will be reclassified to profit and loss | (385.00) | (31.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (373.00) | (138.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| 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 | 15,503.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,971.00 | |||||
| Adjustments for decrease (increase) in inventories | (1,432.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (4,077.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,819.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 6.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (1,297.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 1,434.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 16,098.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 2,281.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (105.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 583.00 | |||||
| Adjustments for share-based payments | 414.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 1,753.00 | |||||
| Other adjustments to reconcile profit (loss) | (135.00) | |||||
| Other adjustments for non-cash items | (93.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 16,416.00 | |||||
| Net cash flows from (used in) operations | 31,919.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,873.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 28,046.00 | |||||
| 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 | 7,108.00 | |||||
| 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 | 13.00 | |||||
| Purchase of property, plant and equipment | 25,712.00 | |||||
| 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 | 2,232.00 | |||||
| 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 | 485.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 11,201.00 | |||||
| Net cash flows from (used in) investing activities | (23,353.00) | |||||
| 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 | 0.00 | |||||
| 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 | 236.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 4,333.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 7,810.00 | |||||
| Dividends paid | 35.00 | |||||
| Interest paid | 418.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (3,694.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 999.00 | |||||
| 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 | 999.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 9,055.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 10,054.00 | |||||