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 10-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2026
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 DIAGNOSTIC
Start date and time of board meeting 10-11-2026   15:00:00
End date and time of board meeting 10-11-2026   15:40:00
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



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 01-07-2026 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 9,907.11 18,671.65
Other income 150.43 259.20
Total income 10,057.54 18,930.85
2 Expenses
(a) Cost of materials consumed 1,124.82 2,124.32
(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 1,495.93 2,937.11
(e) Finance costs 483.74 855.95
(f) Depreciation, depletion and amortisation expense 1,260.75 2,388.97
(f) Other Expenses
1 Impairment Loss (9.23) (14.43)
2 Advertisement 171.73 253.15
3 Rent Expenses 223.48 361.13
4 Power and Fuel 327.29 579.70
5 Professional Fees paid 1,664.54 3,179.43
6 Repair and Maintenance 267.04 442.17
7 Information Technology Expenses 148.34 298.42
8 Security and Housekeeping Charges 296.46 542.29
9 Commission to collection centre 224.15 398.16
10 Other Expenses 491.27 1,044.67
Total other expenses 3,805.07 7,084.69
Total expenses 8,170.31 15,391.04
3 Total profit before exceptional items and tax 1,887.23 3,539.81
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,887.23 3,539.81
6 Tax expense
7 Current tax 465.39 889.70
8 Deferred tax (73.18) (129.45)
9 Total tax expenses 392.21 760.25
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 1,495.02 2,779.56
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 1,495.02 2,779.56
17 Other comprehensive income net of taxes (22.70) (8.46)
18 Total Comprehensive Income for the period 1,472.32 2,771.10
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,500.94 2,801.74
Total profit or loss, attributable to non-controlling interests (5.92) (22.18)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (22.70) (8.46)
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 2.88 5.38
Diluted earnings (loss) per share from continuing operations 2.88 5.38
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 2.88 5.38
Diluted earnings (loss) per share from continuing and discontinued operations 2.88 5.38
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 consolidated financial results 1.The Unaudited consolidated financial results for the quarter and year-to-date ended 30 September 2026 (“the financial results”) of Suraksha Diagnostic Limited (“the Holding Company”) and its subsidiary (Holding company and subsidiaries together referred to as ‘the group’) 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”). 2.These unaudited consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 10th November 2026. The statutory auditor have carried out limited review on these financial results and have issued an unmodified conclusion. 3.The Group 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.These Unaudited consolidated financial results are also available on the Holding Company's website (www.surakshanet.com) and on the stock exchange websites (www.bseindia.com and www.nseinda.com). 5.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


Statement of Asset and Liabilities

Amount in (Lakhs)

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 24,095.75
Capital work-in-progress 1,669.97
Investment property 0.00
Goodwill 388.01
Other intangible assets 13,464.08
Intangible assets under development 191.64
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 4,923.42
Total of other non-current financial assets 4,923.42
Total non-current financial assets 4,923.42
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current tax assets (net) 686.44
2 Other non-current assets 809.56
Total of other non-current assets 1,496.00
Total non-current assets 46,228.87
2 Current assets
Inventories 992.66
Current financial asset
Current investments 0.00
Trade receivables, current 2,526.53
Cash and cash equivalents 566.88
Bank balance other than cash and cash equivalents 1,148.69
Loans, current 0.00
Other current financial assets
Total of other current financial assets 100.02
Total current financial assets 4,342.12
Current tax assets (net) 0.00
Other current assets
1 Other current assets 506.05
Total of other current assets 506.05
Total current assets 5,840.83
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 52,069.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,041.62
Other equity 26,581.57
Total equity attributable to owners of parent 27,623.19
Non controlling interest (119.11)
Total equity 27,504.08
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 450.04
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 13,367.74
2 Other Financial Liabilities 1,387.57
Total of other non-current financial liabilities 14,755.31
Total non-current financial liabilities 15,205.35
Provisions, non-current 93.12
Deferred tax liabilities (net) 806.71
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 16,105.18
Current liabilities
Current financial liabilities
Borrowings, current 195.83
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 266.36
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,062.65
Total Trade payable 2,329.01
Other current financial liabilities
1 Lease Liabilities 1,494.78
2 Other current financial liabilities 3,972.93
Total of other current financial liabilities 5,467.71
Total current financial liabilities 7,992.55
Other current liabilities 447.47
1 Other current liabilities 447.47
Total of other current liabilities 447.47
Provisions, current 20.42
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 8,460.44
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 24,565.62
Total equity and liabilites 52,069.70
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) NOT APPLICABLE



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 01-07-2026 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



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 01-07-2026 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) Of Net Defined Benefit Plan (30.33) (11.31)
2 Income Tax Effect on Above 7.63 2.85
Total Amount of items that will not be reclassified to profit and loss (22.70) (8.46)
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 (22.70) (8.46)



Cash flow statement, indirect

Amount in (Lakhs)

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 3,539.81
Adjustments for reconcile profit (loss)
Adjustments for finance costs 855.95
Adjustments for decrease (increase) in inventories (178.35)
Adjustments for decrease (increase) in trade receivables, current (236.33)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 77.78
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (110.10)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 320.69
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 116.92
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,388.97
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (14.43)
Adjustments for provisions, current (51.15)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 57.67
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 136.48
Adjustments for share-based payments 16.36
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (91.76)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 3,015.74
Net cash flows from (used in) operations 6,555.55
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 676.11
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,879.44
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 0.00
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 16.39
Purchase of property, plant and equipment 3,359.05
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 0.00
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 182.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,596.48)
Net cash flows from (used in) investing activities (4,757.02)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 40.00
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 575.45
Repayments of borrowings 103.03
Payments of lease liabilities 1,381.46
Dividends paid 0.00
Interest paid 7.91
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (876.95)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 245.47
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 245.47
Cash and cash equivalents cash flow statement at beginning of period 321.41
Cash and cash equivalents cash flow statement at end of period 566.88