Integrated Filing — IndAS

General information about company
Scrip Code	542919
NSE Symbol	ARTEMISMED
MSEI Symbol	NOTLISTED
ISIN	INE025R01021
Name of company	Artemis Medicare Services Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Healthcare Services
Start date and time of board meeting	12-May-2025   15:30:00
End date and time of board meeting	12-May-2025   16:30:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2399001000	9369167000
	Other income	123450000	329859000
	Total income	2522451000	9699026000
2	Expenses
(a)	Cost of materials consumed	585055000	2274386000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	54000
(d)	Employee benefit expense	391430000	1483726000
(e)	Finance costs	78322000	319448000
(f)	Depreciation, depletion and amortisation expense	117428000	451649000
(f)	Other Expenses
1	Other Expenses	1063574000	4093105000
	Total other expenses	1063574000	4093105000
	Total expenses	2235809000	8622368000
3	Total profit before exceptional items and tax	286642000	1076658000
4	Exceptional items	0	0
5	Total profit before tax	286642000	1076658000
6	Tax expense
7	Current tax	37699000	213222000
8	Deferred tax	19704000	41674000
9	Total tax expenses	57403000	254896000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	229239000	821762000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	229239000	821762000
17	Other comprehensive income net of taxes	5021000	-984000
18	Total Comprehensive Income for the period	234260000	820778000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	230292000	826258000
	Total profit or loss, attributable to non-controlling interests	-1051000	-1051000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	235309000	825324000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1049000	-4546000
21	Details of equity share capital
	Paid-up equity share capital	137602000	137602000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		7554252000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.47	5.37
	Diluted earnings (loss) per share from continuing operations	1.45	5.31
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	1.47	5.37
	Diluted earnings (loss) per share from continuing and discontinued operations	1.45	5.31
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The value of Earning per share for the quarter is not annualised. n nNotes: n n1. The above audited Consolidated financial results of Artemis Medicare Services Limited (the Company) and one Subsidiary Company (together referred as 'the Group') for the quarter and year ended March 31, 2025, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the nCompany at their respective meetings held on May 12, 2025. The statutory auditors have expressed an unmodified opinion on the aforesaid financial results. n n2. The above financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015, as amended (Ind AS), as prescribed under Section 133 of the Companies Act 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and the other recognised accounting practices and policies to the extent applicable and is in compliance with presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). n n3. The results for the quarter ended March 31, 2025 and March 31, 2024, are the balancing figures between audited figures in respect of full financial year ended March 31, 2025 and March 31, 2024 respectively and published and unaudited respectively year to date figures up to the third quarter of the respective financial year then ended. n nPlease Refer remaining notes from audited financial results filed in PDF format.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6552361000
	Capital work-in-progress	387240000
	Investment property
	Goodwill	416207000
	Other intangible assets	478414000
	Intangible assets under development	16756000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	14817000
	Other non-current financial assets	56330000
	Total non-current financial assets	71147000
	Deferred tax assets (net)	0
	Other non-current assets	263314000
	Total non-current assets	8185439000
2	Current assets
	Inventories	99773000
	Current financial asset
	Current investments	0
	Trade receivables, current	1013240000
	Cash and cash equivalents	415885000
	Bank balance other than cash and cash equivalents	3539483000
	Loans, current	16494000
	Other current financial assets	212767000
	Total current financial assets	5197869000
	Current tax assets (net)
	Other current assets	90989000
	Total current assets	5388631000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	13574070000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	137602000
	Other equity	8239157000
	Total equity attributable to owners of parent	8376759000
	Non controlling interest	58760000
	Total equity	8435519000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2094794000
	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	396404000
	Total non-current financial liabilities	2491198000
	Provisions, non-current	128475000
	Deferred tax liabilities (net)	357578000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2977251000
	Current liabilities
	Current financial liabilities
	Borrowings, current	363424000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	176315000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	834920000
	Total Trade payable	1011235000
	Other current financial liabilities	382660000
	Total current financial liabilities	1757319000
	Other current liabilities	263018000
	Provisions, current	140963000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2161300000
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	5138551000
	Total equity and liabilites	13574070000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 defined employee benefit plans	5011000	-8108000
2	Deferred Tax adjustment on revaluation that will not be reclassified to profit or loss	1271000	5083000
	Total Amount of items that will not be reclassified to profit and loss	6282000	-3025000
2	Income tax relating to items that will not be reclassified to profit or loss	1261000	-2041000
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
5	Total Other comprehensive income	5021000	-984000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1076658000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			284631000
	Adjustments for decrease (increase) in inventories			1054000
	Adjustments for decrease (increase) in trade receivables, current			-96548000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-42829000
	Adjustments for decrease (increase) in other non-current assets			2808000
	Adjustments for other financial assets, non-current			-9728000
	Adjustments for other financial assets, current			-34625000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			70554000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			44259000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			451649000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			14981000
	Adjustments for provisions, non-current			14649000
	Adjustments for other financial liabilities, current			68376000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1066000
	Adjustments for dividend income			0
	Adjustments for interest income			266245000
	Adjustments for share-based payments			9298000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-25818000
	Other adjustments for non-cash items			30475000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			518007000
	Net cash flows from (used in) operations			1594665000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			138498000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1456167000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			26429000
	Purchase of property, plant and equipment			931514000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			124511000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3073269000
	Net cash flows from (used in) investing activities	-3853843000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			1742000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			3300000000
	Proceeds from borrowings			208021000
	Repayments of borrowings			359006000
	Payments of lease liabilities			96624000
	Dividends paid			59755000
	Interest paid			235825000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-91081000
	Net cash flows from (used in) financing activities			2667472000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			269796000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			269796000
	Cash and cash equivalents cash flow statement at beginning of period			146088000
	Cash and cash equivalents cash flow statement at end of period			415884000