Integrated Filing — IndAS

General information about company
Scrip Code	543220
NSE Symbol	MAXHEALTH
MSEI Symbol	NOTLISTED
ISIN	INE027H01010
Name of company	Max Healthcare Institute 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Unaudited
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	Medical and Healthcare Services
Start date and time of board meeting	20-May-2025   12:30:00
End date and time of board meeting	20-May-2025   14:25:00
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	2025-05-20
Indicate Company website link for updated RPT policy of the Company	https://d35oenyzp35321.cloudfront.net/RPT_Policy_2a10152cff.pdf
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 default on loans and debt security.

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	Unaudited	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	6587000000	26636000000
	Other income	981500000	3665400000
	Total income	7568500000	30301400000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1456800000	5409400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	14300000	-11100000
(d)	Employee benefit expense	1259800000	4911000000
(e)	Finance costs	94300000	483900000
(f)	Depreciation, depletion and amortisation expense	361000000	1311900000
(f)	Other Expenses
1	Professional and consultancy fees	1267000000	4753900000
2	Other expenses	843000000	3238900000
	Total other expenses	2110000000	7992800000
	Total expenses	5296200000	20097900000
3	Total profit before exceptional items and tax	2272300000	10203500000
4	Exceptional items	0	-736300000
5	Total profit before tax	2272300000	9467200000
6	Tax expense
7	Current tax	468800000	1973600000
8	Deferred tax	29600000	482900000
9	Total tax expenses	498400000	2456500000
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	1773900000	7010700000
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	1773900000	7010700000
17	Other comprehensive income net of taxes	-1000000	-15100000
18	Total Comprehensive Income for the period	1772900000	6995600000
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	9721400000	9721400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.82	7.21
	Diluted earnings (loss) per share from continuing operations	1.81	7.17
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	1.82	7.21
	Diluted earnings (loss) per share from continuing and discontinued operations	1.81	7.17
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For Notes, kindly refer PDF file of Financial Results available on stock exchanges website viz. www.bseindia.com & www.nseindia.com.

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	13525400000
	Capital work-in-progress	2403200000
	Investment property	46600000
	Goodwill	13193500000
	Other intangible assets	21942700000
	Intangible assets under development	366300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	26137100000
	Trade receivables, non-current	887500000
	Loans, non-current	9050500000
	Other non-current financial assets	2225200000
	Total non-current financial assets	38300300000
	Deferred tax assets (net)	0
	Other non-current assets	1613300000
	Total non-current assets	91391300000
2	Current assets
	Inventories	298000000
	Current financial asset
	Current investments	0
	Trade receivables, current	2952400000
	Cash and cash equivalents	4155100000
	Bank balance other than cash and cash equivalents	9900000
	Loans, current	337800000
	Other current financial assets	309700000
	Total current financial assets	7764900000
	Current tax assets (net)	0
	Other current assets	218000000
	Total current assets	8280900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	99672200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	9721400000
	Other equity	73172200000
	Total equity attributable to owners of parent	82893600000
	Non controlling interest
	Total equity	82893600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5700900000
	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	0
	Total non-current financial liabilities	5700900000
	Provisions, non-current	319700000
	Deferred tax liabilities (net)	4916500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	7600000
	Total non-current liabilities	10944700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	423300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	23900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2797900000
	Total Trade payable	2821800000
	Other current financial liabilities	1859300000
	Total current financial liabilities	5104400000
	Other current liabilities	422600000
	Provisions, current	306900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5833900000
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	16778600000
	Total equity and liabilites	99672200000
	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		Unaudited	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	Unaudited	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	Remeasurement (loss)/gain on defined benefit plans	-1400000	-20200000
	Total Amount of items that will not be reclassified to profit and loss	-1400000	-20200000
2	Income tax relating to items that will not be reclassified to profit or loss	-400000	-5100000
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	-1000000	-15100000

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			Unaudited
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			9467200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			308600000
	Adjustments for decrease (increase) in inventories			-11100000
	Adjustments for decrease (increase) in trade receivables, current			-911600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-350700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			73700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			37800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1311900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			38000000
	Adjustments for provisions, current			77900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			551400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1600000
	Adjustments for dividend income			1455300000
	Adjustments for interest income			1856900000
	Adjustments for share-based payments			426800000
	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)			0
	Other adjustments for non-cash items			90600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1670500000
	Net cash flows from (used in) operations			7796700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1813200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5983500000
	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			6995100000
	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			7700000
	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			31100000
	Purchase of property, plant and equipment			2567100000
	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			3854300000
	Cash receipts from repayment of advances and loans made to other parties			1458600000
	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			1455300000
	Interest received			1748500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1900000
	Net cash flows from (used in) investing activities	-8732600000
	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			2300000
	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			119200000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1644500000
	Repayments of borrowings			32800000
	Payments of lease liabilities			263900000
	Dividends paid			1455800000
	Interest paid			301600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-288100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3037200000
	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			-3037200000
	Cash and cash equivalents cash flow statement at beginning of period			7192300000
	Cash and cash equivalents cash flow statement at end of period			4155100000