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	Consolidated
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

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	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	19097400000	70284600000
	Other income	469200000	1556400000
	Total income	19566600000	71841000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	4101400000	14964100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-7100000	-193600000
(d)	Employee benefit expense	3155900000	11740100000
(e)	Finance costs	552100000	1650200000
(f)	Depreciation, depletion and amortisation expense	1008300000	3594200000
(f)	Other Expenses
1	Professional and consultancy fees	4063400000	14747000000
2	Other Expenses	2667600000	10539000000
	Total other expenses	6731000000	25286000000
	Total expenses	15541600000	57041000000
3	Total profit before exceptional items and tax	4025000000	14800000000
4	Exceptional items	0	-736300000
5	Total profit before tax	4025000000	14063700000
6	Tax expense
7	Current tax	721300000	3361100000
8	Deferred tax	113700000	-56200000
9	Total tax expenses	835000000	3304900000
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	3190000000	10758800000
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	3190000000	10758800000
17	Other comprehensive income net of taxes	-1300000	-45500000
18	Total Comprehensive Income for the period	3188700000	10713300000
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	3.28	11.07
	Diluted earnings (loss) per share from continuing operations	3.26	11.01
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	3.28	11.07
	Diluted earnings (loss) per share from continuing and discontinued operations	3.26	11.01
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	54619300000
	Capital work-in-progress	9004500000
	Investment property	46600000
	Goodwill	34802600000
	Other intangible assets	25547400000
	Intangible assets under development	2700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	28900000
	Trade receivables, non-current	887500000
	Loans, non-current	3834500000
	Other non-current financial assets	2040400000
	Total non-current financial assets	6791300000
	Deferred tax assets (net)	280400000
	Other non-current assets	5124300000
	Total non-current assets	136219100000
2	Current assets
	Inventories	1062100000
	Current financial asset
	Current investments	0
	Trade receivables, current	6873100000
	Cash and cash equivalents	6615800000
	Bank balance other than cash and cash equivalents	203100000
	Loans, current	103700000
	Other current financial assets	581400000
	Total current financial assets	14377100000
	Current tax assets (net)
	Other current assets	486500000
	Total current assets	15925700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	152144800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	9721400000
	Other equity	84087300000
	Total equity attributable to owners of parent	93808700000
	Non controlling interest	0
	Total equity	93808700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	27676100000
	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	2723500000
	Total non-current financial liabilities	30399600000
	Provisions, non-current	980700000
	Deferred tax liabilities (net)	6481900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2336200000
	Total non-current liabilities	40198400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2426800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	82500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7996700000
	Total Trade payable	8079200000
	Other current financial liabilities	5218100000
	Total current financial liabilities	15724100000
	Other current liabilities	1625300000
	Provisions, current	788300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	18137700000
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	58336100000
	Total equity and liabilites	152144800000
	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		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	Unaudited	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 loss on defined business plans	-2600000	-51000000
	Total Amount of items that will not be reclassified to profit and loss	-2600000	-51000000
2	Income tax relating to items that will not be reclassified to profit or loss	-1400000	-8000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-100000	-2500000
	Total Amount of items that will be reclassified to profit and loss	-100000	-2500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1300000	-45500000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			14063700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1487500000
	Adjustments for decrease (increase) in inventories			-192000000
	Adjustments for decrease (increase) in trade receivables, current			-2090700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-227400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			109100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			814700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3594200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			351800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			7000000
	Adjustments for dividend income			0
	Adjustments for interest income			1054500000
	Adjustments for share-based payments			545900000
	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			402800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3742200000
	Net cash flows from (used in) operations			17805900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3209400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			14596500000
	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			6247000000
	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			0
	Purchase of property, plant and equipment			9655300000
	Proceeds from sales of investment property			64100000
	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			2450000000
	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			950900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1027600000
	Net cash flows from (used in) investing activities	-16317400000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			13494500000
	Repayments of borrowings			10536700000
	Payments of lease liabilities			1736100000
	Dividends paid			1455800000
	Interest paid			1406200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1638000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3358900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1200000
	Net increase (decrease) in cash and cash equivalents			-3357700000
	Cash and cash equivalents cash flow statement at beginning of period			9973500000
	Cash and cash equivalents cash flow statement at end of period			6615800000