Integrated Filing — IndAS

General information about company
Scrip Code	507747
NSE Symbol	TTKHLTCARE
MSEI Symbol	NOTLISTED
ISIN	INE910C01018
Name of company	TTK 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   12:00:00
End date and time of board meeting	23-May-2025   13:30:00
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	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	2022-02-09
Indicate Company website link for updated RPT policy of the Company	https://ttkhealthcare.com/wp-content/uploads/2019/09/RPT-Policy-09022022.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
There is no Default on loans and Debt Securities, hence Not Applicable

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	1903596000	8014934000
	Other income	186887000	712549000
	Total income	2090483000	8727483000
2	Expenses
(a)	Cost of materials consumed	495780000	1953381000
(b)	Purchases of stock-in-trade	481110000	1869485000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-101840000	-133702000
(d)	Employee benefit expense	364015000	1509096000
(e)	Finance costs	9047000	33242000
(f)	Depreciation, depletion and amortisation expense	21669000	83337000
(f)	Other Expenses
1	Other Expenses	544503000	2468392000
	Total other expenses	544503000	2468392000
	Total expenses	1814284000	7783231000
3	Total profit before exceptional items and tax	276199000	944252000
4	Exceptional items	-58639000	139066000
5	Total profit before tax	217560000	1083318000
6	Tax expense
7	Current tax	54000000	265500000
8	Deferred tax	2077000	1249000
9	Total tax expenses	56077000	266749000
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	161483000	816569000
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	161483000	816569000
17	Other comprehensive income net of taxes	-56256000	-33973000
18	Total Comprehensive Income for the period	105227000	782596000
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	141303000	141303000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		10465036000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.43	57.79
	Diluted earnings (loss) per share from continuing operations	11.43	57.79
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	11.43	57.79
	Diluted earnings (loss) per share from continuing and discontinued operations	11.43	57.79
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n1TheabovefinancialresultsfortheFourthQuarterandYearendedMarch312025inrespectofTTKHealthcareLimitedtheCompanyhavebeenreviewedbytheAuditCommitteeatitsmeetingheldonMay222025andapprovedbytheBoardofDirectorsoftheCompanyatitsmeetingheldonMay232025attheRegisteredOfficeoftheCompanyalsowiththeprovisionofVideoConferencingfacilityTheStatutoryAuditorshaveauditedtheaboveresultsandhaveissuedanunmodifiedopinion n2DuringtheFirstQuarterofthisfinancialyeartheCompanyhadsoldLeaseholdlandwithbuildingatMahindraWorldCityChennaiforaconsiderationofRs2300lakhsandtheprofitonsaleamountingtoRs197705lakhsNethasbeenconsideredintheaboveresults n3DuringtheFourthQuarterofthisfinancialyeartheCompanyhaswrittenofftheentirevalueofMaleContraceptivespertainingtotheProtectiveDevicesDivisionamountingtoRs58639lakhsthatweremeantforexportunderUSAIDProgramowinga90daypauseonforeigndevelopmentassistanceandsubsequentcancellationofPurchaseOrdersastheinventorywascustommadeandnotmarketabletoalternatebuyers n4ImplementationoftheCodeofSocialSecurity2020whichislikelytoimpactthecontributionsbytheCompanytowardsProvidentFundGratuityandotherrelatedareashasbeendeferredbytheGovernmentbeyondApril012021HowevertheCompanybasedontheinitialassessmentmadeaprovisionforRs350lakhsintheFourthQuarterofFY202021andproposestotakefurtherappropriateactionaftertheRulesaremadeapplicable n5TheBoardhasrecommendedadividendofRs10100perEquityShareofRs10eachforthefinancialyearendedMarch312025 n6ThefiguresfortheQuarterendedMarch312025andMarch312024arethebalancingfiguresbetweentheAuditedFiguresinrespectofthefullfinancialyearandthepublishedyeartodatefiguresuptotheendoftheThirdQuarteroftherelevantfinancialyearwhichweresubjectedtolimitedreview n7Thepreviousperiodsyearsfigureshavebeengroupedandreclassifiedwherevernecessarytoconformtothecurrentperiodsyearspresentation n8ThisstatementisalsoavailableonthewebsiteofBSELimitedwwwbseindiacomNationalStockExchangeofIndiaLimitedwwwnseindiacomandalsoonthewebsiteoftheCompanywwwttkhealthcarecom

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	808989000
	Capital work-in-progress	828000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	112182000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	699079000
	Total non-current financial assets	811261000
	Deferred tax assets (net)	59508000
	Other non-current assets	92363000
	Total non-current assets	1772949000
2	Current assets
	Inventories	1085886000
	Current financial asset
	Current investments	0
	Trade receivables, current	905285000
	Cash and cash equivalents	90064000
	Bank balance other than cash and cash equivalents	7774836000
	Loans, current	0
	Other current financial assets	148461000
	Total current financial assets	8918646000
	Current tax assets (net)	11727000
	Other current assets	1022659000
	Total current assets	11038918000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12811867000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	141303000
	Other equity	10509179000
	Total equity attributable to owners of parent	10650482000
	Non controlling interest
	Total equity	10650482000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17728000
	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	17728000
	Provisions, non-current	34426000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	52154000
	Current liabilities
	Current financial liabilities
	Borrowings, current	224467000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	234217000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	834184000
	Total Trade payable	1068401000
	Other current financial liabilities	512016000
	Total current financial liabilities	1804884000
	Other current liabilities	38831000
	Provisions, current	208465000
	Current tax liabilities (Net)	57051000
	Deferred government grants, Current
	Total current liabilities	2109231000
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	2161385000
	Total equity and liabilites	12811867000
	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)
1	Animal Welfare	306010000	1263705000
2	Consumer Products	529085000	2449252000
3	Medical Devices	225966000	901453000
4	Protective Devices	475960000	2066387000
5	Foods	365395000	1330598000
6	Others	1180000	3539000
	Total Segment Revenue	1903596000	8014934000
	Less: Inter segment revenue
	Revenue from operations	1903596000	8014934000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Animal Welfare	32037000	109852000
2	Consumer Products	28543000	234532000
3	Medical Devices	64265000	221505000
4	Protective Devices	63176000	25262000
5	Foods	13296000	44989000
6	Others	-990000	1470000
	Total Profit before tax	200327000	637610000
	i. Finance cost	9047000	9047000
	ii. Other Unallocable Expenditure net off Unallocable income	-26280000	-26280000
	Profit before tax	217560000	1083318000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Animal Welfare	385937000	385937000
2	Consumer Products	452196000	452196000
3	Medical Devices	713597000	713597000
4	Protective Devices	1371576000	1371576000
5	Foods	693164000	693164000
6	Others	28973000	28973000
	Total Segment Asset	3645443000	3645443000
	Un-allocable Assets	9166424000	9166424000
	Net Segment Asset	12811867000	12811867000
4	Segment Liabilities
	Segment Liabilities
1	Animal Welfare	292065000	292065000
2	Consumer Products	656801000	656801000
3	Medical Devices	136774000	136774000
4	Protective Devices	432452000	432452000
5	Foods	166560000	166560000
6	Others	13692000	13692000
	Total Segment Liabilities	1698344000	1698344000
	Un-allocable Liabilities	463041000	463041000
	Net Segment Liabilities	2161385000	2161385000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Notes n1SegmentshavebeenidentifiedinlinewiththeIndianAccountingStandardonSegmentReportingIndAS108basedonreviewofperformancebytheTopManagement n2DetailsofproductsincludedineachoftheSegmentsareasbelow n niAnimalWelfarecompriseproductsforVeterinaryuse niiConsumerProductscomprisemarketinganddistributionofWoodwardsGripewaterEVARangeofCosmeticsGoodHomerangeofScrubbersAirFreshenersetc niiiMedicalDevicesincludeArtificialHeartValvesOrthopaedicImplantsetc nivProtectiveDevicescomprisemanufacturingandmarketingofMaleContraceptivesandotheralliedproducts nvFoodscomprisemanufacturingandmarketingofFoodProducts nviOthersincludePrintingandPublishingofMapsandAtlases n3UnallocableExpenseNetofUnallocableIncomeincludes n naProfitsaleofleaseholdlandwithbuildingamountingtoRs197705lakhsNetatMahindraWorldCity n nbWritedownofinventoryamountingtoRs58639lakhsthatweremeantforexportunderUSAIDprogram n4ThesegmentwiserevenueresultsassetsandliabilitiesfiguresrelatetorespectiveamountsdirectlyidentifiabletoeachofthesegmentsTheunallocableexpenditureincludesexpensesincurredoncommonservicesatthecorporatelevelandalsothoseexpensesnotidentifiabletoanyspecificsegment n5Thepreviousperiodsyearsfigureshavebeengroupedandreclassifiedwherevernecessarytoconformtothecurrentperiodsyearspresentation

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	Items that will not be reclassified subsequently to profit or loss	-65849000	-40294000
	Total Amount of items that will not be reclassified to profit and loss	-65849000	-40294000
2	Income tax relating to items that will not be reclassified to profit or loss	-9593000	-6321000
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
5	Total Other comprehensive income	-56256000	-33973000

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			1083318000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33242000
	Adjustments for decrease (increase) in inventories			-115988000
	Adjustments for decrease (increase) in trade receivables, current			-47801000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			31780000
	Adjustments for decrease (increase) in other non-current assets			0
	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			47748000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			53012000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			83337000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-210802000
	Adjustments for provisions, current			0
	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			988000
	Adjustments for dividend income			1085000
	Adjustments for interest income			694067000
	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			0
	Other adjustments to reconcile profit (loss)			-25341000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-844977000
	Net cash flows from (used in) operations			238341000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			278098000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-39757000
	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			232957000
	Purchase of property, plant and equipment			128398000
	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			0
	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			1085000
	Interest received			652111000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-556721000
	Net cash flows from (used in) investing activities	201034000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			4621000
	Repayments of borrowings			0
	Payments of lease liabilities			6213000
	Dividends paid			141303000
	Interest paid			37911000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-180806000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-19529000
	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			-19529000
	Cash and cash equivalents cash flow statement at beginning of period			109593000
	Cash and cash equivalents cash flow statement at end of period			90064000