Integrated Filing — IndAS

General information about company
Scrip Code	540975
NSE Symbol	ASTERDM
MSEI Symbol	NOTLISTED
ISIN	INE914M01019
Name of company	ASTER DM HEALTHCARE 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	14-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	Hospital Operations
Start date and time of board meeting	20-May-2025   13:05:00
End date and time of board meeting	20-May-2025   16:24:00
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://www.asterdmhealthcare.in/fileadmin/user_upload/Policy_on_dealing_with_Related_party_transactions_09.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

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	5738600000	23204800000
	Other income	351300000	57386700000
	Total income	6089900000	80591500000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1128000000	4554900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	33000000	18200000
(d)	Employee benefit expense	860600000	3750900000
(e)	Finance costs	232500000	855700000
(f)	Depreciation, depletion and amortisation expense	377600000	1445200000
(f)	Other Expenses
1	Professional fees to consultant doctors	1328600000	5258300000
2	Laboratory outsourcing charges	169300000	738700000
3	Other expenses	1070100000	4318600000
	Total other expenses	2568000000	10315600000
	Total expenses	5199700000	20940500000
3	Total profit before exceptional items and tax	890200000	59651000000
4	Exceptional items	-264200000	3231500000
5	Total profit before tax	626000000	62882500000
6	Tax expense
7	Current tax	120000000	748200000
8	Deferred tax	-104700000	44600000
9	Total tax expenses	15300000	792800000
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	610700000	62089700000
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	610700000	62089700000
17	Other comprehensive income net of taxes	-10300000	-10300000
18	Total Comprehensive Income for the period	600400000	62079400000
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	4995200000	4995200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		27861500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.23	124.67
	Diluted earnings (loss) per share from continuing operations	1.22	124.52
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	1.23	124.67
	Diluted earnings (loss) per share from continuing and discontinued operations	1.22	124.52
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	17591900000
	Capital work-in-progress	554100000
	Investment property
	Goodwill	0
	Other intangible assets	12500000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	10089600000
	Trade receivables, non-current
	Loans, non-current	3161200000
	Other non-current financial assets	1101300000
	Total non-current financial assets	14352100000
	Deferred tax assets (net)	764100000
	Other non-current assets	256700000
	Total non-current assets	33531400000
2	Current assets
	Inventories	417300000
	Current financial asset
	Current investments	0
	Trade receivables, current	1381300000
	Cash and cash equivalents	1198400000
	Bank balance other than cash and cash equivalents	11688700000
	Loans, current	0
	Other current financial assets	1179700000
	Total current financial assets	15448100000
	Current tax assets (net)	0
	Other current assets	250800000
	Total current assets	16116200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	49647600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4995200000
	Other equity	28399700000
	Total equity attributable to owners of parent	33394900000
	Non controlling interest
	Total equity	33394900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2984600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	8061000000
	Total non-current financial liabilities	11045600000
	Provisions, non-current	149100000
	Deferred tax liabilities (net)	489600000
	Deferred government grants, Non-current	359600000
	Other non-current liabilities	0
	Total non-current liabilities	12043900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	789200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	95200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2383900000
	Total Trade payable	2479100000
	Other current financial liabilities	517600000
	Total current financial liabilities	3785900000
	Other current liabilities	332600000
	Provisions, current	15700000
	Current tax liabilities (Net)
	Deferred government grants, Current	74600000
	Total current liabilities	4208800000
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	16252700000
	Total equity and liabilites	49647600000
	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	13800000	13800000
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	-3500000	-3500000
5	Total Other comprehensive income	-10300000	-10300000

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			62882500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			855700000
	Adjustments for decrease (increase) in inventories			18200000
	Adjustments for decrease (increase) in trade receivables, current			-202600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-28100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			233900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			99700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1445200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1500000
	Adjustments for provisions, current			28100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-117400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			55779000000
	Adjustments for interest income			1398000000
	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			-3807100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			108800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-58545700000
	Net cash flows from (used in) operations			4336800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			664500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3672300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			17591400000
	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			11100000
	Purchase of property, plant and equipment			1383100000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			5600000
	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			810200000
	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			55779000000
	Interest received			580600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-11533200000
	Net cash flows from (used in) investing activities	60230000000
	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			30900000
	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			1250200000
	Repayments of borrowings			1343900000
	Payments of lease liabilities			804100000
	Dividends paid			61735900000
	Interest paid			378300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-62981100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			921200000
	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			921200000
	Cash and cash equivalents cash flow statement at beginning of period			277200000
	Cash and cash equivalents cash flow statement at end of period			1198400000