Integrated Filing — IndAS



General information about company
Scrip Code 544350
NSE Symbol AGARWALEYE
MSEI Symbol NOTLISTED
ISIN INE943P01029
Name of company DR. AGARWAL'S HEALTH CARE 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 20-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 Eye Care Services
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-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



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 4602200000 17110000000
Other income 154300000 460200000
Total income 4756500000 17570200000
2 Expenses
(a) Cost of materials consumed 2900000 11800000
(b) Purchases of stock-in-trade 441800000 1737300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6200000 -128100000
(d) Employee benefit expense 871400000 3268700000
(e) Finance costs 250100000 1087900000
(f) Depreciation, depletion and amortisation expense 603900000 2307400000
(f) Other Expenses
1 Surgical Lens including other consumables 592200000 2264600000
2 Consultancy Charges for Doctors 642800000 2468100000
3 Other Expenses 747400000 2923800000
Total other expenses 1982400000 7656500000
Total expenses 4146300000 15941500000
3 Total profit before exceptional items and tax 610200000 1628700000
4 Exceptional items -25000000 -30200000
5 Total profit before tax 585200000 1598500000
6 Tax expense
7 Current tax 108000000 392500000
8 Deferred tax 51700000 102600000
9 Total tax expenses 159700000 495100000
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 425500000 1103400000
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 425500000 1103400000
17 Other comprehensive income net of taxes 27400000 -5100000
18 Total Comprehensive Income for the period 452900000 1098300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 325700000 834600000
Total profit or loss, attributable to non-controlling interests 99800000 268800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 351600000 829000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 101300000 269300000
21 Details of equity share capital
Paid-up equity share capital 315900000 315900000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 18350000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.04 2.8
Diluted earnings (loss) per share from continuing operations 1.03 2.78
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 1.04 2.8
Diluted earnings (loss) per share from continuing and discontinued operations 1.03 2.78
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 7076800000
Capital work-in-progress 1438800000
Investment property
Goodwill 7348200000
Other intangible assets 4479700000
Intangible assets under development 93000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 972800000
Total non-current financial assets 972800000
Deferred tax assets (net) 319700000
Other non-current assets 7046000000
Total non-current assets 28775000000
2 Current assets
Inventories 802700000
Current financial asset
Current investments 2637300000
Trade receivables, current 1235600000
Cash and cash equivalents 1036100000
Bank balance other than cash and cash equivalents 1545200000
Loans, current 0
Other current financial assets 498500000
Total current financial assets 6952700000
Current tax assets (net)
Other current assets 185300000
Total current assets 7940700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 36715700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 315900000
Other equity 18350000000
Total equity attributable to owners of parent 18665900000
Non controlling interest 602300000
Total equity 19268200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1572900000
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 10844800000
Total non-current financial liabilities 12417700000
Provisions, non-current 182600000
Deferred tax liabilities (net) 69600000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 12669900000
Current liabilities
Current financial liabilities
Borrowings, current 895800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 212600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1317900000
Total Trade payable 1530500000
Other current financial liabilities 1892300000
Total current financial liabilities 4318600000
Other current liabilities 276300000
Provisions, current 33500000
Current tax liabilities (Net) 149200000
Deferred government grants, Current 0
Total current liabilities 4777600000
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 17447500000
Total equity and liabilites 36715700000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Other Non Current Assets include Right of Use Assets, Non Current Txa Assets . nOther Non Current Liabilities include Non Current Lease liabilities nOther Current Liabilities include current lease 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 defined benefit liabilities / (asset) 11500000 -4500000
Total Amount of items that will not be reclassified to profit and loss 11500000 -4500000
2 Income tax relating to items that will not be reclassified to profit or loss 2900000 -800000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign subsidiary 18800000 -1400000
Total Amount of items that will be reclassified to profit and loss 18800000 -1400000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 27400000 -5100000



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 1598500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 798200000
Adjustments for decrease (increase) in inventories -264800000
Adjustments for decrease (increase) in trade receivables, current -436400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -84700000
Adjustments for decrease (increase) in other non-current assets -39200000
Adjustments for other financial assets, non-current -160600000
Adjustments for other financial assets, current -312100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 266000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 51500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 2307400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 30200000
Adjustments for provisions, current 44300000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -7300000
Adjustments for unrealised foreign exchange losses gains 20000000
Adjustments for dividend income 0
Adjustments for interest income 73400000
Adjustments for share-based payments 83800000
Adjustments for fair value losses (gains) -20000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 133400000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 34500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2370800000
Net cash flows from (used in) operations 3969300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 366000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3603300000
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 5158300000
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 5300000
Purchase of property, plant and equipment 3086400000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 122500000
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 33500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 825300000
Net cash flows from (used in) investing activities -7503100000
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 6548500000
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 615300000
Repayments of borrowings 2025500000
Payments of lease liabilities 989500000
Dividends paid 7900000
Interest paid 322400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3818500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -81300000
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 -81300000
Cash and cash equivalents cash flow statement at beginning of period 1117500000
Cash and cash equivalents cash flow statement at end of period 1036200000





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 and Sells Yes 30-Apr-2028