Integrated Filing — IndAS



General information about company
Scrip Code 543980
NSE Symbol JLHL
MSEI Symbol NOTLISTED
ISIN INE682M01012
Name of company Jupiter Life Line Hospitals 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 09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 Single segment
Description of single segment Healthcare Services
Start date and time of board meeting 09-May-2025   15:00:00
End date and time of board meeting 09-May-2025   16:30:00
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



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 3267410000 12615450000
Other income 70280000 286750000
Total income 3337690000 12902200000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 594890000 2329190000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16580000 -27560000
(d) Employee benefit expense 538030000 2144990000
(e) Finance costs 55710000 105540000
(f) Depreciation, depletion and amortisation expense 176170000 569840000
(f) Other Expenses
1 Professional fees 812190000 3121230000
2 Others 523170000 2081960000
Total other expenses 1335360000 5203190000
Total expenses 2716740000 10325190000
3 Total profit before exceptional items and tax 620950000 2577010000
4 Exceptional items 0 0
5 Total profit before tax 620950000 2577010000
6 Tax expense
7 Current tax 140000000 604340000
8 Deferred tax 32220000 37670000
9 Total tax expenses 172220000 642010000
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 448730000 1935000000
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 448730000 1935000000
17 Other comprehensive income net of taxes -11750000 -11750000
18 Total Comprehensive Income for the period 436980000 1923250000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 448580000 1931970000
Total profit or loss, attributable to non-controlling interests 150000 3030000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 655660000 655660000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 12906800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.84 29.47
Diluted earnings (loss) per share from continuing operations 6.84 29.47
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 6.84 29.47
Diluted earnings (loss) per share from continuing and discontinued operations 6.84 29.47
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9728470000
Capital work-in-progress 1851100000
Investment property 0
Goodwill 0
Other intangible assets 45530000
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 1330000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 547030000
Total non-current financial assets 548360000
Deferred tax assets (net) 0
Other non-current assets 4930000
Total non-current assets 12178390000
2 Current assets
Inventories 240990000
Current financial asset
Current investments 1142680000
Trade receivables, current 418900000
Cash and cash equivalents 3683190000
Bank balance other than cash and cash equivalents 1203470000
Loans, current 0
Other current financial assets 3790000
Total current financial assets 6452030000
Current tax assets (net) 0
Other current assets 177480000
Total current assets 6870500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 19048890000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 655660000
Other equity 12906760000
Total equity attributable to owners of parent 13562420000
Non controlling interest 40000
Total equity 13562460000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3217450000
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 623410000
Total non-current financial liabilities 3840860000
Provisions, non-current 49690000
Deferred tax liabilities (net) 71170000
Deferred government grants, Non-current 0
Other non-current liabilities 400000
Total non-current liabilities 3962120000
Current liabilities
Current financial liabilities
Borrowings, current 39680000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 105310000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 923820000
Total Trade payable 1029130000
Other current financial liabilities 50910000
Total current financial liabilities 1119720000
Other current liabilities 248430000
Provisions, current 153670000
Current tax liabilities (Net) 2490000
Deferred government grants, Current 0
Total current liabilities 1524310000
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 5486430000
Total equity and liabilites 19048890000
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)
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 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 Remeasurements of the net defined benefit plans -15690000 -15690000
Total Amount of items that will not be reclassified to profit and loss -15690000 -15690000
2 Income tax relating to items that will not be reclassified to profit or loss -3940000 -3940000
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 -11750000 -11750000



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 2577010000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 105540000
Adjustments for decrease (increase) in inventories -27570000
Adjustments for decrease (increase) in trade receivables, current 19090000
Adjustments for decrease (increase) in trade receivables, non-current 120010000
Adjustments for decrease (increase) in other current assets 210000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 41830000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 73700000
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 -7560000
Adjustments for depreciation and amortisation expense 569840000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 29160000
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 0
Adjustments for dividend income 80000
Adjustments for interest income 197550000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -18570000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -44640000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 14130000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -47080000
Total adjustments for reconcile profit (loss) 630460000
Net cash flows from (used in) operations 3207470000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 674430000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2533040000
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 31200000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 4030000
Purchase of property, plant and equipment 3207260000
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 888160000
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 80000
Interest received 197550000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -2086240000
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 3257130000
Repayments of borrowings 0
Payments of lease liabilities 109390000
Dividends paid 65570000
Interest paid 75890000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3006280000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3453080000
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 3453080000
Cash and cash equivalents cash flow statement at beginning of period 230110000
Cash and cash equivalents cash flow statement at end of period 3683190000





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 Aswin P Malde & Co. Yes 31-Jan-2026