Integrated Filing — IndAS



General information about company
Scrip Code 544293
NSE Symbol SURAKSHA
MSEI Symbol NOTLISTED
ISIN INE877V01027
Name of company SURAKSHA DIAGNOSTIC 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 DIAGNOSTIC
Start date and time of board meeting 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   18:30:00
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 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 650947000 2520900000
Other income 8168000 38460000
Total income 659115000 2559360000
2 Expenses
(a) Cost of materials consumed 88480000 295191000
(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 102034000 428903000
(e) Finance costs 20633000 83853000
(f) Depreciation, depletion and amortisation expense 87288000 352977000
(f) Other Expenses
1 Impairment Loss 8023000 21858000
2 Advertisement 12701000 40420000
3 Rent expense 13681000 35502000
4 Power and fuel 11105000 72791000
5 Professional fees paid to doctors 112495000 426168000
6 Repairs and maintenance 23363000 82014000
7 Information technology expenses 15616000 53228000
8 Security and housekeeping charges 15761000 58998000
9 Commission to collection centers 9451000 34896000
10 other 46359000 158508000
Total other expenses 268555000 984383000
Total expenses 566990000 2145307000
3 Total profit before exceptional items and tax 92125000 414053000
4 Exceptional items 0 0
5 Total profit before tax 92125000 414053000
6 Tax expense
7 Current tax 14708000 102938000
8 Deferred tax 5708000 1336000
9 Total tax expenses 20416000 104274000
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 71709000 309779000
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 71709000 309779000
17 Other comprehensive income net of taxes -634000 -2039000
18 Total Comprehensive Income for the period 71075000 307740000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 73887000 318200000
Total profit or loss, attributable to non-controlling interests -2178000 -8462000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 73253000 316202000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2184000 -8462000
21 Details of equity share capital
Paid-up equity share capital 104162000 104162000
Face value of equity share capital 2 2
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 1.42 5.97
Diluted earnings (loss) per share from continuing operations 1.42 5.97
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 1.42 5.97
Diluted earnings (loss) per share from continuing and discontinued operations 1.42 5.97
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The consolidated financial results for the quarter and financial year ended 31 March 2025 of Suraksha Diagnostic Limited the Holding Company and its subsidiary have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard Ind AS notified under Section 133 of the Companies Act 2013 as amended read with relevant rules thereunder and other accounting principles generally accepted in India and in accordance with Regulation 33 of the SEBI Listing Regulations 2015 as amended. The Holding company and subsidiaries together referred to as the group. n2. These financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 28 May 2025. These financial results for the year ended 31 March 2025 have been audited by the statutory auditor and they have issued an unmodified opinion. n3. The consolidated figures for the quarter ended 31 March 2025 are the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year to date consolidated figures up to the third quarter of the financial year. n4. The figures for the quarter ended 31 March 2024 are presented based on the information complied by the management in accordance with Ind AS and have not been subject to review or audit by the statutory auditors or by any other auditor. However the management has prepared the results for the said period by applying consistent accounting policies. n5. During the year ended 31 March 2025 the Holding company has completed an Initial Public Offering entirely as offer for sale of 19189330 equity shares by existing share holders with face value of Rs 2 and listed on both The National Stock Exchange of India Limited and Bombay Stock Exchange on 06 December 2024. n6. During the year ended 31 March 2025 0.0001 percent Compulsorily Convertible Preference Shares aggregating to 162859 preference shares of par value Rs 100 each were converted into 8955761 equity shares of par value of Rs 2 each in the Holding Company. n7. During the year ended 31 March 2025 the Nomination and Remuneration Committee of the Holding Company had approved grant of 208164 stock options to employees under the Suraksha Employee Stock Option Scheme 2024. The Company has accounted for these stock options in accordance with Ind AS 102 Share Based Payments. n8. The Group is primarily engaged in the business of diagnostic centres for carrying out various pathology and radiology services and as such there are no separate reportable segments as per Ind AS 108 Operating Segments. n9. During the quarter ended 31 March 2025 the Holding Company had entered into a Share Subscription Agreement for subscribing to 95841 equity shares of Rs 10 each representing 16.17 percent of the total equity share capital of Fetomat Wellness Private Limited. Subsequent to financial year ended 31 March 2025 the Holding Company had entered into Share Purchase Agreements with existing shareholders of Fetomat for acquisition of 277582 equity shares of Rs 10 each representing 46.83 percent of the total equity share capital of Fetomat resulting in Fetomat becoming a subsidiary of the Holding Company. n10. These financial results are also available on the Holding Company's website at www.surakshanet.com and on the stock exchange websites www.bseindia.com and www.nseinda.com. n11. Previous period's or year's figures have been regrouped or reclassified wherever necessary to conform to current period’s or year's classification. 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1471371000
Capital work-in-progress 100993000
Investment property 0
Goodwill 0
Other intangible assets 757901000
Intangible assets under development 4934000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 10000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 426913000
Total non-current financial assets 436913000
Deferred tax assets (net) 0
Other non-current assets 91602000
Total non-current assets 2863714000
2 Current assets
Inventories 80489000
Current financial asset
Current investments 0
Trade receivables, current 138123000
Cash and cash equivalents 22468000
Bank balance other than cash and cash equivalents 178589000
Loans, current 0
Other current financial assets 25302000
Total current financial assets 364482000
Current tax assets (net) 0
Other current assets 26557000
Total current assets 471528000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3335242000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 104162000
Other equity 2008235000
Total equity attributable to owners of parent 2112397000
Non controlling interest -10086000
Total equity 2102311000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 28754000
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 712280000
Total non-current financial liabilities 741034000
Provisions, non-current 10222000
Deferred tax liabilities (net) 54510000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 805766000
Current liabilities
Current financial liabilities
Borrowings, current 29498000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19674000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 116761000
Total Trade payable 136435000
Other current financial liabilities 226099000
Total current financial liabilities 392032000
Other current liabilities 33804000
Provisions, current 1252000
Current tax liabilities (Net) 77000
Deferred government grants, Current 0
Total current liabilities 427165000
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 1232931000
Total equity and liabilites 3335242000
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 Remeasurement gain/(loss) of net defined benefit plan -847000 -2725000
2 Income tax effect on above 213000 686000
Total Amount of items that will not be reclassified to profit and loss -634000 -2039000
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
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 -634000 -2039000



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 414053000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 83853000
Adjustments for decrease (increase) in inventories -13706000
Adjustments for decrease (increase) in trade receivables, current -72122000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -13159000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -30941000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 144000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 16342000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 352976000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 21858000
Adjustments for provisions, current 1036000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 9148000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 32452000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 2112000
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 264000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 325353000
Net cash flows from (used in) operations 739406000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 105815000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 633591000
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 10000000
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 1410000
Purchase of property, plant and equipment 420240000
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 35592000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2603000
Net cash flows from (used in) investing activities -395841000
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 -28113000
Repayments of borrowings 0
Payments of lease liabilities 207001000
Dividends paid 0
Interest paid 6368000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1000000
Net cash flows from (used in) financing activities -240482000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2732000
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 -2732000
Cash and cash equivalents cash flow statement at beginning of period 25200000
Cash and cash equivalents cash flow statement at end of period 22468000





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 MSKA & ASSOCIATES Yes 31-Jul-2027