Integrated Filing — IndAS

General information about company
Scrip Code	543524
NSE Symbol	RAINBOW
MSEI Symbol	NOTLISTED
ISIN	INE961O01016
Name of company	Rainbow Childrens Medicare 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	17-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	The business of running multi specialty pediatric and obstetrics and gynecology hospital.
Start date and time of board meeting	24-May-2025   15:00:00
End date and time of board meeting	24-May-2025   18:00:00
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	2025-02-09
Indicate Company website link for updated RPT policy of the Company	https://d31scedd5hpubp.cloudfront.net/investor_files/Policy_on_Materiality_and_Dealing_with_Related_Party_TransactionsFEB2025.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
As per results attached there are no default on loans and debt securities.

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	3539950000	14545070000
	Other income	138950000	489490000
	Total income	3678900000	15034560000
2	Expenses
(a)	Cost of materials consumed	444510000	1898690000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	518470000	1976080000
(e)	Finance costs	174150000	695940000
(f)	Depreciation, depletion and amortisation expense	325480000	1317480000
(f)	Other Expenses
1	Professional fees to doctors	895800000	3484900000
2	Canteen expenses	57780000	257680000
3	Contract wages	104850000	378770000
4	Housekeeping expenses	19780000	78650000
5	Power and fuel	58990000	260760000
6	Lab and investigations	39550000	171090000
7	Repairs and maintenance	79520000	307680000
8	Rates and taxes	42050000	159580000
9	Business promotion and advertisement	52080000	292830000
10	Other Expenses	118430000	533600000
	Total other expenses	1468830000	5925540000
	Total expenses	2931440000	11813730000
3	Total profit before exceptional items and tax	747460000	3220830000
4	Exceptional items	0	0
5	Total profit before tax	747460000	3220830000
6	Tax expense
7	Current tax	193750000	876520000
8	Deferred tax	8310000	-31540000
9	Total tax expenses	202060000	844980000
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	545400000	2375850000
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	545400000	2375850000
17	Other comprehensive income net of taxes	28860000	-2160000
18	Total Comprehensive Income for the period	574260000	2373690000
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	1015520000	1015520000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		13869920000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.37	23.4
	Diluted earnings (loss) per share from continuing operations	5.37	23.27
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	5.37	23.4
	Diluted earnings (loss) per share from continuing and discontinued operations	5.37	23.27
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notestttttt ntttttt n1. The above statement of audited standalone financial results of Rainbow Childrens Medicare Limited the Company which have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under section 133 of Companies Act 2013 the Act read with relevant rules issued thereunder other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India SEBI Listing Obligations and Disclosure Requirements Regulations 2015 were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 24 May 2025. The statutory auditors have expressed an unmodified audit opinion on these results.ttttt n2. The standalone figures for the fourth quarter ended 31 March 2025 are the balancing figures between published audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year. Also the figures up to the end of third quarter were only reviewed and not subjected to audit.ttttt n3. The Board of Directors of the Company on 24 May 2025, recommended dividend for the financial year 2024 25 Rs. 3 per Equity Share of Rs.10 each aggregating to Rs. 304.66 million. The payment is subject to approval of the shareholders at the ensuing Annual General Meeting of the Company.tt ntttttt n4. Refer results pdf.ttt ntttt n5.Pursuant to the resolutions passed by the Board of Directors on 09 February 2025 and by the Shareholders on 02 April 2025 the Company approved The Rainbow Childrens Medicare Limited Employee Stock Option Scheme 2025 ESOP 2025 in compliance with the SEBI Share Based Employee Benefits and Sweat Equity Regulations 2021 SEBI SBEB SE Regulations. The ESOP 2025 scheme is for issue of employee stock options to eligible employees which may result in an issuance of a maximum number of 1015000 Equity Shares. Upon exercise and payment of the exercise price an option holder will be entitled to be allotted one Equity Share per employee stock option. The exercise price per option shall be determined by the Nomination and Remuneration Committee subject to a maximum discount of up to 20% from the market price of shares as on the date of grant. ttttt n6.The Company is principally engaged in a single business segment viz. rendering medical and healthcare services. Further the business operation of the Company are concentrated in India and hence the Company is considered to operate only in one geographical segment.ttttt n7. The audited standalone financial results for the quarter and year ended 31 March 2025 are available on the BSE Limited website URL www.bseindia.com the National Stock Exchange of India Limited website URL www.nseindia.com and on the Companys website URL www.rainbowhospitals.in.ttttt n

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	13575170000
	Capital work-in-progress	276690000
	Investment property	0
	Goodwill	0
	Other intangible assets	102420000
	Intangible assets under development	6930000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	465450000
	Trade receivables, non-current	0
	Loans, non-current	299540000
	Other non-current financial assets	310420000
	Total non-current financial assets	1075410000
	Deferred tax assets (net)	285940000
	Other non-current assets	264760000
	Total non-current assets	15587320000
2	Current assets
	Inventories	227420000
	Current financial asset
	Current investments	5495010000
	Trade receivables, current	784620000
	Cash and cash equivalents	168900000
	Bank balance other than cash and cash equivalents	200000
	Loans, current	30450000
	Other current financial assets	981960000
	Total current financial assets	7461140000
	Current tax assets (net)	99860000
	Other current assets	166460000
	Total current assets	7954880000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23542200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1015520000
	Other equity	13869920000
	Total equity attributable to owners of parent	14885440000
	Non controlling interest
	Total equity	14885440000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	7147050000
	Total non-current financial liabilities	7147050000
	Provisions, non-current	94250000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7241300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	91160000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	767620000
	Total Trade payable	858780000
	Other current financial liabilities	366160000
	Total current financial liabilities	1224940000
	Other current liabilities	125260000
	Provisions, current	65260000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1415460000
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	8656760000
	Total equity and liabilites	23542200000
	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
1	Re-measurement (loss) / gain on defined benefit obligation	38570000	-2880000
	Total Amount of items that will not be reclassified to profit and loss	38570000	-2880000
2	Income tax relating to items that will not be reclassified to profit or loss	9710000	-720000
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	0	0
5	Total Other comprehensive income	28860000	-2160000

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			3220830000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			695940000
	Adjustments for decrease (increase) in inventories			-1560000
	Adjustments for decrease (increase) in trade receivables, current			-78040000
	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			-102730000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			95400000
	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			1317480000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			54030000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-17420000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			120000
	Adjustments for dividend income			0
	Adjustments for interest income			140010000
	Adjustments for share-based payments			-12710000
	Adjustments for fair value losses (gains)			-269800000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-78130000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			7460000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1470030000
	Net cash flows from (used in) operations			4690860000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			840390000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3850470000
	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			800000
	Purchase of property, plant and equipment			1433040000
	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			211010000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1405710000
	Net cash flows from (used in) investing activities	-2626940000
	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			500000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			825340000
	Dividends paid			304640000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1129480000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			94050000
	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			94050000
	Cash and cash equivalents cash flow statement at beginning of period			74850000
	Cash and cash equivalents cash flow statement at end of period			168900000

Signatory Details
Name of signatory	Vikas Maheshwari
Designation of person	Chief Financial Officer
Place	Hyderabad
Date	24-May-2025