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	Consolidated
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	Multi segment
Description of single segment
Start date and time of board meeting	20-May-2025   13:05:00
End date and time of board meeting	20-May-2025   14:24:00
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

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	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	10003400000	41384600000
	Other income	312800000	1482300000
	Total income	10316200000	42866900000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2181700000	9201600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	70600000	181700000
(d)	Employee benefit expense	1829600000	7603900000
(e)	Finance costs	324300000	1238100000
(f)	Depreciation, depletion and amortisation expense	639500000	2488400000
(f)	Other Expenses
1	Professional fees to consultant doctors	2299800000	9211700000
2	Laboratory outsourcing charges	69900000	292100000
3	Other expenses	1631100000	7248300000
4	0	0	0
5	0	0	0
6	0	0	0
7	0	0	0
8	0	0	0
9	0	0	0
10	0	0	0
	Total other expenses	4000800000	16752100000
	Total expenses	9046500000	37465800000
3	Total profit before exceptional items and tax	1269700000	5401100000
4	Exceptional items	-264200000	-501400000
5	Total profit before tax	1005500000	4899700000
6	Tax expense
7	Current tax	180100000	1257300000
8	Deferred tax	-130100000	86400000
9	Total tax expenses	50000000	1343700000
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	955500000	3556000000
12	Profit (loss) from discontinued operations before tax	0	50712000000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	50712000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-100100000	-189100000
16	Total profit (loss) for period	855400000	54078900000
17	Other comprehensive income net of taxes	-19900000	-21100000
18	Total Comprehensive Income for the period	835500000	54057800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	790200000	53778300000
	Total profit or loss, attributable to non-controlling interests	65200000	65200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	771000000	53757900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	64500000	299900000
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		25799800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.59	6.16
	Diluted earnings (loss) per share from continuing operations	1.58	6.15
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	101.82
	Diluted earnings (loss) per share from discontinued operations	0	101.7
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.59	107.98
	Diluted earnings (loss) per share from continuing and discontinued operations	1.58	107.85
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	36278300000
	Capital work-in-progress	2907400000
	Investment property	0
	Goodwill	2641200000
	Other intangible assets	280700000
	Intangible assets under development	22500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2313500000
	Non-current financial assets
	Non-current investments	123400000
	Trade receivables, non-current	0
	Loans, non-current	12500000
	Other non-current financial assets	840200000
	Total non-current financial assets	976100000
	Deferred tax assets (net)	62100000
	Other non-current assets	1567300000
	Total non-current assets	47049100000
2	Current assets
	Inventories	923500000
	Current financial asset
	Current investments	14200000
	Trade receivables, current	2578100000
	Cash and cash equivalents	1645900000
	Bank balance other than cash and cash equivalents	12154100000
	Loans, current	0
	Other current financial assets	1161900000
	Total current financial assets	17554200000
	Current tax assets (net)	0
	Other current assets	537000000
	Total current assets	19014700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	66063800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4995200000
	Other equity	29285500000
	Total equity attributable to owners of parent	34280700000
	Non controlling interest	2233800000
	Total equity	36514500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4837100000
	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	13515400000
	Total non-current financial liabilities	18352500000
	Provisions, non-current	417800000
	Deferred tax liabilities (net)	1461200000
	Deferred government grants, Non-current	525700000
	Other non-current liabilities	0
	Total non-current liabilities	20757200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1584700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	194600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4067400000
	Total Trade payable	4262000000
	Other current financial liabilities	2186800000
	Total current financial liabilities	8033500000
	Other current liabilities	616600000
	Provisions, current	46700000
	Current tax liabilities (Net)	200000
	Deferred government grants, Current	95100000
	Total current liabilities	8792100000
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	29549300000
	Total equity and liabilites	66063800000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Hospitals	9708300000	40299000000
2	Clinics	94000000	577900000
3	Wholesale Pharmacies*	176500000	1267200000
4	Others	24600000	79300000
5	0	0	0
6	0	0	0
7	0	0	0
8	0	0	0
9	0	0	0
10	0	0	0
11	0	0	0
12	0	0	0
13	0	0	0
14	0	0	0
15	0	0	0
	Total Segment Revenue	10003400000	42223400000
	Less: Inter segment revenue	0	0
	Revenue from operations	10003400000	42223400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Hospitals	1565400000	6864000000
2	Clinics	-10900000	-53300000
3	Wholesale Pharmacies*	-87500000	-335300000
4	Others	-74000000	-241600000
5	0	0	0
6	0	0	0
7	0	0	0
8	0	0	0
9	0	0	0
10	0	0	0
11	0	0	0
12	0	0	0
13	0	0	0
14	0	0	0
15	0	0	0
	Total Profit before tax	1393000000	6233800000
	i. Finance cost	324300000	324300000
	ii. Other Unallocable Expenditure net off Unallocable income	163300000	163300000
	Profit before tax	905400000	55422600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Hospitals	50136600000	50136600000
2	Clinics	485500000	485500000
3	Wholesale Pharmacies*	528400000	528400000
4	Others	344100000	344100000
5	0	0	0
6	0	0	0
7	0	0	0
8	0	0	0
9	0	0	0
10	0	0	0
11	0	0	0
12	0	0	0
13	0	0	0
14	0	0	0
15	0	0	0
	Total Segment Asset	51494600000	51494600000
	Un-allocable Assets	14569200000	14569200000
	Net Segment Asset	66063800000	66063800000
4	Segment Liabilities
	Segment Liabilities
1	Hospitals	27594700000	27594700000
2	Clinics	104000000	104000000
3	Wholesale Pharmacies*	235100000	235100000
4	Others	0	0
5	0	0	0
6	0	0	0
7	0	0	0
8	0	0	0
9	0	0	0
10	0	0	0
11	0	0	0
12	0	0	0
13	0	0	0
14	0	0	0
15	0	0	0
	Total Segment Liabilities	27933800000	27933800000
	Un-allocable Liabilities	1615500000	1615500000
	Net Segment Liabilities	29549300000	29549300000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of net defined benefit liability	-30900000	-30900000
	Total Amount of items that will not be reclassified to profit and loss	-30900000	-30900000
2	Income tax relating to items that will not be reclassified to profit or loss	-7900000	-7900000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating financial statements of foreign operations	3700000	2500000
	Total Amount of items that will be reclassified to profit and loss	3700000	2500000
4	Income tax relating to items that will be reclassified to profit or loss	600000	600000
5	Total Other comprehensive income	-19900000	-21100000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4899700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1269600000
	Adjustments for decrease (increase) in inventories			181700000
	Adjustments for decrease (increase) in trade receivables, current			-344900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-331600000
	Adjustments for other financial assets, current			0
	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			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2546800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			1500000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-909800000
	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			1270200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			7500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-70300000
	Other adjustments to reconcile profit (loss)			-768900000
	Other adjustments for non-cash items			184500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			495900000
	Net cash flows from (used in) operations			5395600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1145100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4250500000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			75631500000
	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			78800000
	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			18900000
	Purchase of property, plant and equipment			3460400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			106900000
	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			734500000
	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			644200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-11765300000
	Net cash flows from (used in) investing activities	60148700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			138200000
	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			30900000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1884600000
	Repayments of borrowings			2166900000
	Payments of lease liabilities			1144500000
	Dividends paid			61753200000
	Interest paid			567200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-63578100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			821100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2500000
	Net increase (decrease) in cash and cash equivalents			823600000
	Cash and cash equivalents cash flow statement at beginning of period			822300000
	Cash and cash equivalents cash flow statement at end of period			1645900000