Integrated Filing — IndAS

General information about company
Scrip Code	543308
NSE Symbol	KIMS
MSEI Symbol	NA
ISIN	INE967H01025
Name of company	KRISHNA INSTITUTE OF MEDICAL SCIENCES 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	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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 Segment
Start date and time of board meeting	12-May-2025   14:00:00
End date and time of board meeting	12-May-2025   19:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-26
Indicate Company website link for updated RPT policy of the Company	https://www.kimshospitals.com/investors/
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
No Such Instances

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	Standalone	Standalone
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	3459000000	13841000000
	Other income	242000000	567000000
	Total income	3701000000	14408000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	707000000	2795000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6000000	-42000000
(d)	Employee benefit expense	582000000	2364000000
(e)	Finance costs	81000000	232000000
(f)	Depreciation, depletion and amortisation expense	151000000	577000000
(f)	Other Expenses
1	Consultancy charges	709000000	2704000000
2	House keeping expenses	98000000	377000000
3	Power and fuel	39000000	173000000
4	Catering and patient welfare expenses	37000000	153000000
5	Rent	11000000	42000000
6	Repairs and maintenance	94000000	388000000
7	Legal and professional charges	15000000	65000000
8	Travelling and conveyance	33000000	139000000
9	Advertisement and publicity	26000000	115000000
10	Other Expenses	14000000	403000000
	Total other expenses	1076000000	4559000000
	Total expenses	2603000000	10485000000
3	Total profit before exceptional items and tax	1098000000	3923000000
4	Exceptional items	108000000	108000000
5	Total profit before tax	1206000000	4031000000
6	Tax expense
7	Current tax	204000000	951000000
8	Deferred tax	66000000	51000000
9	Total tax expenses	270000000	1002000000
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	936000000	3029000000
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	936000000	3029000000
17	Other comprehensive income net of taxes	8000000	-13000000
18	Total Comprehensive Income for the period	944000000	3016000000
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	800000000	800000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		20880000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.34	7.57
	Diluted earnings (loss) per share from continuing operations	2.34	7.57
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	2.34	7.57
	Diluted earnings (loss) per share from continuing and discontinued operations	2.34	7.57
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

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7238000000
	Capital work-in-progress	5303000000
	Investment property	0
	Goodwill	0
	Other intangible assets	495000000
	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	12258000000
	Trade receivables, non-current	0
	Loans, non-current	2761000000
	Other non-current financial assets	842000000
	Total non-current financial assets	15861000000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	28897000000
2	Current assets
	Inventories	263000000
	Current financial asset
	Current investments	0
	Trade receivables, current	1874000000
	Cash and cash equivalents	261000000
	Bank balance other than cash and cash equivalents	34000000
	Loans, current	70000000
	Other current financial assets	492000000
	Total current financial assets	2731000000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	2994000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31891000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	800000000
	Other equity	20880000000
	Total equity attributable to owners of parent	21680000000
	Non controlling interest
	Total equity	21680000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5771000000
	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	26000000
	Total non-current financial liabilities	5797000000
	Provisions, non-current	207000000
	Deferred tax liabilities (net)	392000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	228000000
	Total non-current liabilities	6624000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1309000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	52000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	892000000
	Total Trade payable	944000000
	Other current financial liabilities	833000000
	Total current financial liabilities	3086000000
	Other current liabilities	346000000
	Provisions, current	139000000
	Current tax liabilities (Net)	16000000
	Deferred government grants, Current	0
	Total current liabilities	3587000000
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	10211000000
	Total equity and liabilites	31891000000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-10000000	18000000
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	2000000	-5000000
5	Total Other comprehensive income	8000000	-13000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4031000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			232000000
	Adjustments for decrease (increase) in inventories			-42000000
	Adjustments for decrease (increase) in trade receivables, current			-468000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-32000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-70000000
	Adjustments for other financial assets, current			-8000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			161000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-22000000
	Adjustments for increase (decrease) in other non-current liabilities			12000000
	Adjustments for depreciation and amortisation expense			577000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			37000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			258000000
	Adjustments for share-based payments			0
	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)			-236000000
	Other adjustments for non-cash items			-80000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-197000000
	Net cash flows from (used in) operations			3834000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			898000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2936000000
	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			2202000000
	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			459000000
	Purchase of property, plant and equipment			3517000000
	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			2928000000
	Cash receipts from repayment of advances and loans made to other parties			1147000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			1895000000
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			2540000000
	Dividends received			0
	Interest received			164000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-34000000
	Net cash flows from (used in) investing activities	-6266000000
	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			4036000000
	Repayments of borrowings			219000000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			431000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3386000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			56000000
	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			56000000
	Cash and cash equivalents cash flow statement at beginning of period			205000000
	Cash and cash equivalents cash flow statement at end of period			261000000