Integrated Filing — IndAS



General information about company
Scrip Code 543950
NSE Symbol YATHARTH
MSEI Symbol NOTLISTED
ISIN INE0JO301016
Name of company YATHARTH HOSPITAL & TRAUMA CARE SERVICES 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 HOSPITAL BUSINESS
Start date and time of board meeting 26-May-2025   12:30:00
End date and time of board meeting 26-May-2025   14:16:00
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 2025-05-26
Indicate Company website link for updated RPT policy of the Company https://www.yatharthhospitals.com/investors
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
No default on Loans and Debt Securities is applicable to the company.



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 1119920000 4542410000
Other income 40980000 116920000
Total income 1160900000 4659330000
2 Expenses
(a) Cost of materials consumed 231830000 878860000
(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 213910000 823890000
(e) Finance costs 1530000 6160000
(f) Depreciation, depletion and amortisation expense 47090000 186630000
(f) Other Expenses
1 Other Expenses 356420000 1569480000
Total other expenses 356420000 1569480000
Total expenses 850780000 3465020000
3 Total profit before exceptional items and tax 310120000 1194310000
4 Exceptional items 0 0
5 Total profit before tax 310120000 1194310000
6 Tax expense
7 Current tax 89500000 314910000
8 Deferred tax 1660000 2480000
9 Total tax expenses 91160000 317390000
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 218960000 876920000
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 218960000 876920000
17 Other comprehensive income net of taxes 1540000 1650000
18 Total Comprehensive Income for the period 220500000 878570000
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 963540000 963540000
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 2.55 9.89
Diluted earnings (loss) per share from continuing operations 2.55 9.89
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 2.55 9.89
Diluted earnings (loss) per share from continuing and discontinued operations 2.55 9.89
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1537780000
Capital work-in-progress 1533650000
Investment property
Goodwill 0
Other intangible assets 73590000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1598060000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 210930000
Total non-current financial assets 1808990000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 4954010000
2 Current assets
Inventories 92900000
Current financial asset
Current investments 742230000
Trade receivables, current 1707600000
Cash and cash equivalents 2387760000
Bank balance other than cash and cash equivalents 607170000
Loans, current 0
Other current financial assets 5162050000
Total current financial assets 10606810000
Current tax assets (net)
Other current assets 92770000
Total current assets 10792480000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 15746490000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 963540000
Other equity 14287910000
Total equity attributable to owners of parent 15251450000
Non controlling interest
Total equity 15251450000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 24820000
Deferred tax liabilities (net) 44460000
Deferred government grants, Non-current
Other non-current liabilities 43600000
Total non-current liabilities 112880000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45770000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 60880000
Total Trade payable 106650000
Other current financial liabilities 184100000
Total current financial liabilities 290750000
Other current liabilities 23970000
Provisions, current 67440000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 382160000
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 495040000
Total equity and liabilites 15746490000
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 Items that will not be reclassified to nrofit or loss 2060000 2200000
Total Amount of items that will not be reclassified to profit and loss 2060000 2200000
2 Income tax relating to items that will not be reclassified to profit or loss 520000 550000
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 1540000 1650000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1194310000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6160000
Adjustments for decrease (increase) in inventories -53630000
Adjustments for decrease (increase) in trade receivables, current -273050000
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 58940000
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 186630000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 10410000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -20760000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 62700000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -28910000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -176910000
Net cash flows from (used in) operations 1017400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 130570000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 886830000
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 925450000
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 0
Purchase of property, plant and equipment 2049400000
Proceeds from sales of investment property 0
Purchase of investment property -650620000
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 744950000
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 62700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 28910000
Net cash flows from (used in) investing activities -2977570000
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 6002990000
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 -2554260000
Repayments of borrowings 35330000
Payments of lease liabilities -58960000
Dividends paid 0
Interest paid 6160000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3466200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1375460000
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 1375460000
Cash and cash equivalents cash flow statement at beginning of period 1012300000
Cash and cash equivalents cash flow statement at end of period 2387760000





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 M/S R Nagpal Associates Yes 30-Apr-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Dr. Ajay Kumar Tyagi Chairman Remuneration NIL 6000000 0 0
2 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Dr. Kapil Kumar Managing Director Remuneration NIL 6000000 0 0
3 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Dr. Manju Tyagi Director Remuneration NIL 6000000 0 0
4 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Dr. Neena Tyagi Director Remuneration NIL 6000000 0 0
5 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Yatharth Tyagi Director Remuneration NIL 6000000 0 0
6 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Dr. Sanjeev Upadhyaya Independent Director Any other transaction Sitting fees NIL 290000 0 50000
7 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Mukesh Sharma Independent Director Any other transaction Sitting fees NIL 330000 0 80000
8 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mrs. Promila Bharadwaj Independent Director Any other transaction Sitting fees NIL 500000 0 90000
9 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Ritesh Mishra Company Secretary & Compliance Officer Remuneration NIL 570000 130000 120000
10 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Amit Kumar Singh Chief Executive officer Remuneration NIL 2160000 700000 350000
11 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Pankaj Prabhakar Chief Financial Officer Remuneration NIL 1210000 300000 320000
12 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mrs Shilpi Singh Relative of KMP Remuneration NIL 0 0 0
13 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Nitin Gupta President Finance &Group Chief Operating Officer Remuneration NIL 5430000 770000 650000
14 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Neeraj Vinayak Head Strategy & Investor Relation Remuneration NIL 3340000 390000 330000
15 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Mr. Sonu Goyal Group Chief Financial Controller Remuneration NIL 3720000 630000 460000
16 YATHARTH HOSPITAL & TRAUMA CARE SERVICES LIMITED Shree Rama Roadways Shareholder of subsidiary Loan NIL 30000000 0 0 Loan 0.0725 Short Term Unsecured Business Activity
Total value of transaction during the reporting period 77550000