Integrated Filing — IndAS

General information about company
Scrip Code	539787
NSE Symbol	HCG
MSEI Symbol	NOTLISTED
ISIN	INE075I01017
Name of company	Healthcare Global Enterprises 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	24-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	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	Single segment
Description of single segment	Healthcare
Start date and time of board meeting	24-May-2025   14:15:00
End date and time of board meeting	24-May-2025   19:10:00
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	5851600000	22228500000
	Other income	102300000	348100000
	Total income	5953900000	22576600000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1540800000	5902200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-500000	-96200000
(d)	Employee benefit expense	928100000	3534800000
(e)	Finance costs	441700000	1545600000
(f)	Depreciation, depletion and amortisation expense	580700000	2113400000
(f)	Other Expenses
1	Medical Consultancy Charges	1292000000	4816700000
2	Other Expenses	1034000000	4198200000
	Total other expenses	2326000000	9014900000
	Total expenses	5816800000	22014700000
3	Total profit before exceptional items and tax	137100000	561900000
4	Exceptional items	0	0
5	Total profit before tax	137100000	561900000
6	Tax expense
7	Current tax	125600000	286600000
8	Deferred tax	-57100000	-205300000
9	Total tax expenses	68500000	81300000
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	68600000	480600000
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	-900000	7700000
16	Total profit (loss) for period	67700000	488300000
17	Other comprehensive income net of taxes	2100000	18000000
18	Total Comprehensive Income for the period	69800000	506300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	73600000	444100000
	Total profit or loss, attributable to non-controlling interests	-5900000	-5900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	75500000	460200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-5700000	46100000
21	Details of equity share capital
	Paid-up equity share capital	1394160000	1394160000
	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	0.53	3.19
	Diluted earnings (loss) per share from continuing operations	0.52	3.14
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	0.53	3.19
	Diluted earnings (loss) per share from continuing and discontinued operations	0.52	3.14
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	19630300000
	Capital work-in-progress	247600000
	Investment property	0
	Goodwill	4299500000
	Other intangible assets	489100000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	43100000
	Non-current financial assets
	Non-current investments	70000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	704700000
	Total non-current financial assets	774700000
	Deferred tax assets (net)	249900000
	Other non-current assets	1260200000
	Total non-current assets	26994400000
2	Current assets
	Inventories	530200000
	Current financial asset
	Current investments	0
	Trade receivables, current	4009000000
	Cash and cash equivalents	2358700000
	Bank balance other than cash and cash equivalents	1118300000
	Loans, current	27000000
	Other current financial assets	49800000
	Total current financial assets	7562800000
	Current tax assets (net)
	Other current assets	345000000
	Total current assets	8438000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35432400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1394200000
	Other equity	7830300000
	Total equity attributable to owners of parent	9224500000
	Non controlling interest	676000000
	Total equity	9900500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6045800000
	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	7750900000
	Total non-current financial liabilities	13796700000
	Provisions, non-current	214300000
	Deferred tax liabilities (net)	35400000
	Deferred government grants, Non-current
	Other non-current liabilities	1021300000
	Total non-current liabilities	15067700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3976500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	41400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3301200000
	Total Trade payable	3342600000
	Other current financial liabilities	2558200000
	Total current financial liabilities	9877300000
	Other current liabilities	367000000
	Provisions, current	193500000
	Current tax liabilities (Net)	26400000
	Deferred government grants, Current	0
	Total current liabilities	10464200000
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	25531900000
	Total equity and liabilites	35432400000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	- Remeasurements of the defined benefit plans	4800000	4100000
2	- Income tax effect on (i) above	-2900000	-2900000
	Total Amount of items that will not be reclassified to profit and loss	1900000	1200000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on transaltion of financial statements of foreign operations	200000	16800000
2	Income tax effect on above	0	0
	Total Amount of items that will be reclassified to profit and loss	200000	16800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2100000	18000000

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			561900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1545600000
	Adjustments for decrease (increase) in inventories			-96100000
	Adjustments for decrease (increase) in trade receivables, current			-800500000
	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			0
	Adjustments for other financial assets, current			-101800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			295100000
	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			2113400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			45400000
	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			-800000
	Adjustments for dividend income			0
	Adjustments for interest income			158800000
	Adjustments for share-based payments			65400000
	Adjustments for fair value losses (gains)			-1600000
	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			15000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			7800000
	Total adjustments for reconcile profit (loss)			2928100000
	Net cash flows from (used in) operations			3490000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			318800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3171200000
	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			1971900000
	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			15400000
	Purchase of property, plant and equipment			2088700000
	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			0
	Interest received			94500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-926800000
	Net cash flows from (used in) investing activities	-4877500000
	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			15600000
	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			2220800000
	Repayments of borrowings			775600000
	Payments of lease liabilities			1081600000
	Dividends paid			0
	Interest paid			761600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-42000000
	Net cash flows from (used in) financing activities			-424400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2130700000
	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			-2130700000
	Cash and cash equivalents cash flow statement at beginning of period			1660200000
	Cash and cash equivalents cash flow statement at end of period			-470500000