Integrated Filing — IndAS

General information about company
Scrip Code	543328
NSE Symbol	KRSNAA
MSEI Symbol	NOTLISTED
ISIN	INE08LI01020
Name of company	Krsnaa Diagnostics 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	05-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	NA
Start date and time of board meeting	12-May-2025   14:00:00
End date and time of board meeting	12-May-2025   17:00:00
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	1860760000	7171600000
	Other income	43880000	255350000
	Total income	1904640000	7426950000
2	Expenses
(a)	Cost of materials consumed	415450000	1692610000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	327810000	1367780000
(e)	Finance costs	68120000	246510000
(f)	Depreciation, depletion and amortisation expense	219550000	883240000
(f)	Other Expenses
1	Fees to hospitals and others	174070000	606760000
2	Other Expenses	413590000	1603180000
	Total other expenses	587660000	2209940000
	Total expenses	1618590000	6400080000
3	Total profit before exceptional items and tax	286050000	1026870000
4	Exceptional items	0	0
5	Total profit before tax	286050000	1026870000
6	Tax expense
7	Current tax	88790000	218150000
8	Deferred tax	-9520000	32640000
9	Total tax expenses	79270000	250790000
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	206780000	776080000
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	206780000	776080000
17	Other comprehensive income net of taxes	6970000	4910000
18	Total Comprehensive Income for the period	213750000	780990000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	206780000	776080000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	213750000	780990000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	161450000	161450000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		8666250000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.4	24.04
	Diluted earnings (loss) per share from continuing operations	6.28	23.56
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	6.4	24.04
	Diluted earnings (loss) per share from continuing and discontinued operations	6.28	23.56
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	6674340000
	Capital work-in-progress	29630000
	Investment property	0
	Goodwill	0
	Other intangible assets	29490000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	315420000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1182770000
	Total non-current financial assets	1498190000
	Deferred tax assets (net)	33330000
	Other non-current assets	406250000
	Total non-current assets	8671230000
2	Current assets
	Inventories	294760000
	Current financial asset
	Current investments	0
	Trade receivables, current	2777450000
	Cash and cash equivalents	38460000
	Bank balance other than cash and cash equivalents	645900000
	Loans, current	0
	Other current financial assets	282890000
	Total current financial assets	3744700000
	Current tax assets (net)	0
	Other current assets	105260000
	Total current assets	4144720000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12815950000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	161450000
	Other equity	8666250000
	Total equity attributable to owners of parent	8827700000
	Non controlling interest	0
	Total equity	8827700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	471560000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	208290000
	Total non-current financial liabilities	679850000
	Provisions, non-current	28610000
	Deferred tax liabilities (net)	225910000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	934370000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1563710000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	9780000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	961490000
	Total Trade payable	971270000
	Other current financial liabilities	371140000
	Total current financial liabilities	2906120000
	Other current liabilities	54170000
	Provisions, current	55770000
	Current tax liabilities (Net)	37820000
	Deferred government grants, Current	0
	Total current liabilities	3053880000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3988250000
	Total equity and liabilites	12815950000
	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	Re-measurement gains / (losses) on defined benefit plans	9060000	6310000
	Total Amount of items that will not be reclassified to profit and loss	9060000	6310000
2	Income tax relating to items that will not be reclassified to profit or loss	2090000	1400000
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	0
5	Total Other comprehensive income	6970000	4910000

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			1026870000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			246510000
	Adjustments for decrease (increase) in inventories			63310000
	Adjustments for decrease (increase) in trade receivables, current			-1023350000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-40340000
	Adjustments for decrease (increase) in other non-current assets			-620000
	Adjustments for other financial assets, non-current			24160000
	Adjustments for other financial assets, current			-133220000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			193570000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-37780000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			883240000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			8820000
	Adjustments for provisions, current			30670000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-10870000
	Adjustments for other financial liabilities, non-current			70000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			152870000
	Adjustments for share-based payments			40410000
	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			-46090000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			170000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			45790000
	Net cash flows from (used in) operations			1072660000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			199390000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			873270000
	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			312500000
	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			149140000
	Purchase of property, plant and equipment			1266270000
	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			254440000
	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			179100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-996090000
	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			0
	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			0
	Proceeds from borrowings			588210000
	Repayments of borrowings			0
	Payments of lease liabilities			159120000
	Dividends paid			80720000
	Interest paid			210840000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			137530000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14710000
	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			14710000
	Cash and cash equivalents cash flow statement at beginning of period			23750000
	Cash and cash equivalents cash flow statement at end of period			38460000