Integrated Filing — IndAS



General information about company
Scrip Code 539551
NSE Symbol NH
MSEI Symbol NOTLISTED
ISIN INE410P01011
Name of company Narayana Hrudayalaya Ltd.
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 16-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 Unaudited
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   16:00:00
End date and time of board meeting 23-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 Unaudited 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 14754380000 54829770000
Other income 268420000 920350000
Total income 15022800000 55750120000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 3053900000 11409070000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -680000 -45320000
(d) Employee benefit expense 2753880000 10927200000
(e) Finance costs 406820000 1464080000
(f) Depreciation, depletion and amortisation expense 825000000 2781130000
(f) Other Expenses
1 Professional fees to doctors 2366680000 9324080000
2 Other expenses 3003390000 10450870000
Total other expenses 5370070000 19774950000
Total expenses 12408990000 46311110000
3 Total profit before exceptional items and tax 2613810000 9439010000
4 Exceptional items -83630000 -83630000
5 Total profit before tax 2530180000 9355380000
6 Tax expense
7 Current tax 420110000 1298400000
8 Deferred tax 147670000 158790000
9 Total tax expenses 567780000 1457190000
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 1962400000 7898190000
12 Profit (loss) from discontinued operations before tax 17590000 15130000
13 Tax expense of discontinued operations 7130000 7010000
14 Net profit (loss) from discontinued operation after tax 10460000 8120000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1972860000 7906310000
17 Other comprehensive income net of taxes -58630000 337520000
18 Total Comprehensive Income for the period 1914230000 8243830000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1972120000 7901550000
Total profit or loss, attributable to non-controlling interests 740000 4760000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -58620000 337540000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -10000 -20000
21 Details of equity share capital
Paid-up equity share capital 2043610000 2043610000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 34219940000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.66 38.86
Diluted earnings (loss) per share from continuing operations 9.66 38.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.05 0.04
Diluted earnings (loss) per share from discontinued operations 0.05 0.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.71 38.9
Diluted earnings (loss) per share from continuing and discontinued operations 9.71 38.9
24 Debt equity ratio 0.0067 0.0067
25 Debt service coverage ratio 0.0257 0.0251
26 Interest service coverage ratio 0.0722 0.0739
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 38141400000
Capital work-in-progress 697440000
Investment property
Goodwill 1189280000
Other intangible assets 1080800000
Intangible assets under development 161790000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1042610000
Trade receivables, non-current 0
Loans, non-current 904070000
Other non-current financial assets 529200000
Total non-current financial assets 2475880000
Deferred tax assets (net) 77170000
Other non-current assets 3328100000
Total non-current assets 47151860000
2 Current assets
Inventories 1102610000
Current financial asset
Current investments 9800360000
Trade receivables, current 5554920000
Cash and cash equivalents 4571850000
Bank balance other than cash and cash equivalents 1895590000
Loans, current 0
Other current financial assets 1255890000
Total current financial assets 23078610000
Current tax assets (net) 0
Other current assets 841690000
Total current assets 25022910000
3 Non-current assets classified as held for sale 475520000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 72650290000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2043610000
Other equity 34219940000
Total equity attributable to owners of parent 36263550000
Non controlling interest 18800000
Total equity 36282350000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19664820000
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 2213600000
Total non-current financial liabilities 21878420000
Provisions, non-current 484530000
Deferred tax liabilities (net) 636150000
Deferred government grants, Non-current 0
Other non-current liabilities 1437430000
Total non-current liabilities 24436530000
Current liabilities
Current financial liabilities
Borrowings, current 2468700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 359440000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5385100000
Total Trade payable 5744540000
Other current financial liabilities 1149100000
Total current financial liabilities 9362340000
Other current liabilities 1231460000
Provisions, current 585100000
Current tax liabilities (Net) 283960000
Deferred government grants, Current 0
Total current liabilities 11462860000
3 Liabilities directly associated with assets in disposal group classified as held for sale 468550000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 36367940000
Total equity and liabilites 72650290000
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Medical and Healthcare related Services 14999440000 56085180000
2 Unallocated 277780000 932350000
3 Others 185370000 312920000
Total Segment Revenue 15462590000 57330450000
Less: Inter segment revenue 89160000 89160000
Revenue from operations 15373430000 57104370000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Medical and Healthcare related Services 2714160000 10153230000
2 Unallocated 277780000 932350000
3 Others -37350000 -250990000
Total Profit before tax 2954590000 10834590000
i. Finance cost 406820000 406820000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2547770000 9370510000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Medical and Healthcare related Services 58735100000 58735100000
2 Unallocated 12480450000 12480450000
3 Others 1434740000 1434740000
Total Segment Asset 72650290000 72650290000
Un-allocable Assets 0 0
Net Segment Asset 72650290000 72650290000
4 Segment Liabilities
Segment Liabilities
1 Medical and Healthcare related Services 12986350000 12986350000
2 Unallocated 23078630000 23078630000
3 Others 302960000 302960000
Total Segment Liabilities 36367940000 36367940000
Un-allocable Liabilities 0 0
Net Segment Liabilities 36367940000 36367940000
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 Unaudited 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 Re-measurement gains/ (losses) on defined benefit plans -22900000 -75520000
2 Equity instruments through other comprehensive income, net 22830000 22830000
Total Amount of items that will not be reclassified to profit and loss -70000 -52690000
2 Income tax relating to items that will not be reclassified to profit or loss -4350000 -16120000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains/ (losses) in cash flow hedges 210000 -8540000
2 Effective portion of gains/ (losses) of net investment hedge in a foreign operation 1350000 8750000
3 Exchange differences in translating the financial statement of foreign operations. -64400000 373870000
Total Amount of items that will be reclassified to profit and loss -62840000 374080000
4 Income tax relating to items that will be reclassified to profit or loss 70000 -10000
5 Total Other comprehensive income -58630000 337520000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 9355380000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1464080000
Adjustments for decrease (increase) in inventories -3130000
Adjustments for decrease (increase) in trade receivables, current -1489660000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1860080000
Adjustments for decrease (increase) in other non-current assets 2521460000
Adjustments for other financial assets, non-current -1008300000
Adjustments for other financial assets, current -59600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -291120000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -231520000
Adjustments for increase (decrease) in other non-current liabilities 110190000
Adjustments for depreciation and amortisation expense 2781130000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 30490000
Adjustments for provisions, non-current 72640000
Adjustments for other financial liabilities, current 371130000
Adjustments for other financial liabilities, non-current -163000000
Adjustments for unrealised foreign exchange losses gains 121710000
Adjustments for dividend income 0
Adjustments for interest income 206550000
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 -100870000
Other adjustments to reconcile profit (loss) -82490000
Other adjustments for non-cash items -168170000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1808340000
Net cash flows from (used in) operations 11163720000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1262910000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 9900810000
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 29950000
Purchase of property, plant and equipment 10737620000
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 164080000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2627600000
Net cash flows from (used in) investing activities -13171190000
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 5000000000
Proceeds from borrowings 5049310000
Repayments of borrowings 2232300000
Payments of lease liabilities 526080000
Dividends paid 812400000
Interest paid 1160460000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 5318070000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2047690000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 6520000
Net increase (decrease) in cash and cash equivalents 2054210000
Cash and cash equivalents cash flow statement at beginning of period 2417430000
Cash and cash equivalents cash flow statement at end of period 4471640000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells LLP Yes 31-Jul-2027