Integrated Filing — IndAS

General information about company
Scrip Code	544088
NSE Symbol	MEDIASSIST
MSEI Symbol	NA
ISIN	INE456Z01021
Name of company	MEDI ASSIST HEALTHCARE 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Health Management Services
Start date and time of board meeting	15-May-2025   15:00:00
End date and time of board meeting	15-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	Not applicable
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	Yes
(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	2025-02-05
Indicate Company website link for updated RPT policy of the Company	https://mediassist.in/policy/
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
There is no default made by the Company on Loans and Debt Securities, hence not applicable to the entity.

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	425530000	1505860000
	Other income	6320000	76660000
	Total income	431850000	1582520000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	65540000	247620000
(e)	Finance costs	9630000	36300000
(f)	Depreciation, depletion and amortisation expense	49910000	187970000
(f)	Other Expenses
1	Other Expenses	158870000	665090000
	Total other expenses	158870000	665090000
	Total expenses	283950000	1136980000
3	Total profit before exceptional items and tax	147900000	445540000
4	Exceptional items	0	0
5	Total profit before tax	147900000	445540000
6	Tax expense
7	Current tax	41310000	103710000
8	Deferred tax	-720000	9750000
9	Total tax expenses	40590000	113460000
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	107310000	332080000
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	107310000	332080000
17	Other comprehensive income net of taxes	-5740000	-6970000
18	Total Comprehensive Income for the period	101570000	325110000
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	352610000	352610000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		1944250000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.53	4.72
	Diluted earnings (loss) per share from continuing operations	1.52	4.69
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	1.53	4.72
	Diluted earnings (loss) per share from continuing and discontinued operations	1.52	4.69
24	Debt equity ratio	0.0004	0.0004
25	Debt service coverage ratio	0.007	0.0216
26	Interest service coverage ratio	0.2088	0.1634
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	32390000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	3890000
	Other intangible assets	608750000
	Intangible assets under development	38660000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	827520000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	107200000
	Total non-current financial assets	934720000
	Deferred tax assets (net)	16140000
	Other non-current assets	31080000
	Total non-current assets	1665630000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	370240000
	Trade receivables, current	239290000
	Cash and cash equivalents	120870000
	Bank balance other than cash and cash equivalents	236350000
	Loans, current	400000000
	Other current financial assets	238690000
	Total current financial assets	1605440000
	Current tax assets (net)	0
	Other current assets	40090000
	Total current assets	1645530000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3311160000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	352610000
	Other equity	1944250000
	Total equity attributable to owners of parent	2296860000
	Non controlling interest
	Total equity	2296860000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	66670000
	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	180260000
	Total non-current financial liabilities	246930000
	Provisions, non-current	14110000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	261040000
	Current liabilities
	Current financial liabilities
	Borrowings, current	33330000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	11260000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	89900000
	Total Trade payable	101160000
	Other current financial liabilities	572460000
	Total current financial liabilities	706950000
	Other current liabilities	40440000
	Provisions, current	5870000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	753260000
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	1014300000
	Total equity and liabilites	3311160000
	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
1	Re-measurement of gains/(losses) on defined benefit plans	-1640000	260000
2	Fair value changes in equity instruments through other comprehensive income	-6000000	-9070000
	Total Amount of items that will not be reclassified to profit and loss	-7640000	-8810000
2	Income tax relating to items that will not be reclassified to profit or loss	-1900000	-1840000
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	-5740000	-6970000

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			445540000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			36300000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-85530000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-21620000
	Adjustments for decrease (increase) in other non-current assets			-25820000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3460000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			213280000
	Adjustments for increase (decrease) in other non-current liabilities			-20000
	Adjustments for depreciation and amortisation expense			187970000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-530000
	Adjustments for provisions, non-current			3100000
	Adjustments for other financial liabilities, current			0
	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			0
	Adjustments for share-based payments			9910000
	Adjustments for fair value losses (gains)			-41190000
	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)			-40000
	Other adjustments for non-cash items			12100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			291370000
	Net cash flows from (used in) operations			736910000
	Dividends received			0
	Interest paid			0
	Interest received			-17390000
	Income taxes paid (refund)			80320000
	Other inflows (outflows) of cash			-12630000
	Net cash flows from (used in) operating activities			626570000
	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			0
	Purchase of property, plant and equipment			338060000
	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			400000000
	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			175520000
	Interest received			12050000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			59270000
	Net cash flows from (used in) investing activities	-491220000
	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			81150000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			100000000
	Repayments of borrowings			0
	Payments of lease liabilities			16380000
	Dividends paid			281350000
	Interest paid			1470000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-118050000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			17300000
	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			17300000
	Cash and cash equivalents cash flow statement at beginning of period			103570000
	Cash and cash equivalents cash flow statement at end of period			120870000