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 Standalone
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 related sales and 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
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 2025-05-14
Indicate Company website link for updated RPT policy of the Company https://dragarwals.co.in/wp-content/uploads/2024/09/Policy-on-Related-Party-Transactions.pdf
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on any loans availed.



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 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 2810200000 10438900000
Other income 269300000 538100000
Total income 3079500000 10977000000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 284800000 1081400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -22200000 -103700000
(d) Employee benefit expense 505700000 1863400000
(e) Finance costs 209000000 903000000
(f) Depreciation, depletion and amortisation expense 422000000 1560100000
(f) Other Expenses
1 Surgical Lens including other consumables 386800000 1493300000
2 Consultancy Charges for Doctors 463000000 1785300000
3 Other Expenses 457800000 1868200000
Total other expenses 1307600000 5146800000
Total expenses 2706900000 10451000000
3 Total profit before exceptional items and tax 372600000 526000000
4 Exceptional items -32100000 -140000000
5 Total profit before tax 340500000 386000000
6 Tax expense
7 Current tax 63200000 129700000
8 Deferred tax 12200000 37000000
9 Total tax expenses 75400000 166700000
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 265100000 219300000
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 265100000 219300000
17 Other comprehensive income net of taxes 4300000 -3300000
18 Total Comprehensive Income for the period 269400000 216000000
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 315900000 315900000
Face value of equity share capital 0 0
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 0.85 0.74
Diluted earnings (loss) per share from continuing operations 0.84 0.73
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 0.85 0.74
Diluted earnings (loss) per share from continuing and discontinued operations 0.84 0.73
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 4750300000
Capital work-in-progress 158100000
Investment property 0
Goodwill 4690600000
Other intangible assets 2660800000
Intangible assets under development 21700000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 4781900000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 699600000
Total non-current financial assets 5481500000
Deferred tax assets (net) 146900000
Other non-current assets 4148700000
Total non-current assets 22058600000
2 Current assets
Inventories 466800000
Current financial asset
Current investments 2511000000
Trade receivables, current 725900000
Cash and cash equivalents 558200000
Bank balance other than cash and cash equivalents 1381400000
Loans, current 0
Other current financial assets 559000000
Total current financial assets 5735500000
Current tax assets (net)
Other current assets 106800000
Total current assets 6309100000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 28367700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 315900000
Other equity 19020500000
Total equity attributable to owners of parent 19336400000
Non controlling interest
Total equity 19336400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 715400000
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 4821100000
Total non-current financial liabilities 5536500000
Provisions, non-current 76400000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 5612900000
Current liabilities
Current financial liabilities
Borrowings, current 736800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 144200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 861200000
Total Trade payable 1005400000
Other current financial liabilities 1510600000
Total current financial liabilities 3252800000
Other current liabilities 147000000
Provisions, current 18600000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3418400000
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 9031300000
Total equity and liabilites 28367700000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Standalone: nOther Non Current Assets Include Right of Use Assets of 381.13, Non CUrrent Tax Assets Net of 24.25. nOther Current financial liabilities include Current lease liabilities of 44.56. nOther Non Current financial liabilities include Non current lease liabilities of 378.51 nConsolidated: nOther Non current assets include Right of use Assets of 632.78 nOther Non current financial liabilities include Non current lease liabilities of 434.27 nOther current financial liabilities include current lease liabilities of 63.83



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 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 Unaudited 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 Actuarial (loss) / gain on defined benefit obligation 5800000 -4400000
Total Amount of items that will not be reclassified to profit and loss 5800000 -4400000
2 Income tax relating to items that will not be reclassified to profit or loss 1500000 -1100000
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 4300000 -3300000



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 386000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 618700000
Adjustments for decrease (increase) in inventories -168300000
Adjustments for decrease (increase) in trade receivables, current -327400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -66500000
Adjustments for decrease (increase) in other non-current assets -39200000
Adjustments for other financial assets, non-current 800000
Adjustments for other financial assets, current -281100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 176400000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 41300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1560100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 140000000
Adjustments for provisions, current 21300000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 1000000
Adjustments for unrealised foreign exchange losses gains -4500000
Adjustments for dividend income 41900000
Adjustments for interest income 91000000
Adjustments for share-based payments 51000000
Adjustments for fair value losses (gains) -140000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 137200000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 42700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1630600000
Net cash flows from (used in) operations 2016600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -63400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2080000000
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 5032900000
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 1400000
Purchase of property, plant and equipment 1828500000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 75300000
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 65700000
Interest received 27500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1067500000
Net cash flows from (used in) investing activities -5774600000
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 0
Repayments of borrowings 1893100000
Payments of lease liabilities 654600000
Dividends paid 0
Interest paid 260000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3740800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 46200000
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 46200000
Cash and cash equivalents cash flow statement at beginning of period 512000000
Cash and cash equivalents cash flow statement at end of period 558200000





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 Yes 30-Apr-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 31-Jan-2025
Amount Raised 3000000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review None
Comments of the auditors, if any None
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory THANIKAINATHAN ARUMUGAM
Designation of person Company Secretary and Compliance Officer
Place CHENNAI
Date 28-May-2025




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 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Corporate Gurantee 9400000 Approved 2700000 0 0
2 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Mauritius) Ltd. Wholly owned subsidiary Any other transaction Corporate Gurantee Not Applicable 100000 0 0
3 Dr. Agarwal's Health Care Limited Aditya Jyot Eye Hospital Private Limited Subsidiary Any other transaction Corporate Gurantee 1000000 Approved 1000000 0 0
4 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Brand Fees 10000000 Approved 2900000 0 0
5 Dr. Agarwal's Health Care Limited Aditya Jyot Eye Hospital Private Limited Subsidiary Any other transaction Brand Fees 2000000 Approved 100000 0 0
6 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Mauritius) Ltd. Wholly owned subsidiary Any other transaction Brand Fees Not Applicable 300000 0 0
7 Dr. Agarwal's Health Care Limited Orbit Healthcare Services (Ghana) Limited Step down subsidiary Any other transaction Brand Fees Not Applicable 100000 0 0
8 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Kenya) Limited Step down subsidiary Any other transaction Brand Fees Not Applicable 200000 0 0
9 Dr. Agarwal's Health Care Limited Orbit Healthcare Services Madagascar SARL Step down subsidiary Any other transaction Brand Fees 2500000 Approved 100000 0 0
10 Dr. Agarwal's Health Care Limited Orbit Healthcare Services Mozambique Limitada Step down subsidiary Any other transaction Brand Fees 2500000 Approved 200000 0 0
11 Dr. Agarwal's Health Care Limited Orbit Health Care Services Limited, Rwanda Step down subsidiary Any other transaction Brand Fees Not Applicable 100000 0 0
12 Dr. Agarwal's Health Care Limited Orbit Healthcare Services (Tanzania) Limited Step down subsidiary Any other transaction Brand Fees 2500000 Approved 200000 0 0
13 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Uganda) Limited Step down subsidiary Any other transaction Brand Fees Not Applicable 100000 0 0
14 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Zambia) Limited Step down subsidiary Any other transaction Brand Fees 2500000 Approved 400000 0 0
15 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Mauritius) Ltd. Wholly owned subsidiary Sale of goods or services Not Applicable 3300000 1500000 2600000 Textual Information(1)
16 Dr. Agarwal's Health Care Limited Orbit Healthcare Services (Ghana) Limited Step down subsidiary Sale of goods or services Not Applicable 3600000 8100000 4600000 Textual Information(2)
17 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Kenya) Limited Step down subsidiary Sale of goods or services Not Applicable 18200000 5000000 23600000 Textual Information(3)
18 Dr. Agarwal's Health Care Limited Orbit Healthcare Services Madagascar SARL Step down subsidiary Sale of goods or services 9700000 Approved 4300000 6300000 6600000 Textual Information(4)
19 Dr. Agarwal's Health Care Limited Orbit Healthcare Services Mozambique Limitada Step down subsidiary Sale of goods or services 8000000 Approved 7200000 1100000 6300000 Textual Information(5)
20 Dr. Agarwal's Health Care Limited Orbit Healthcare Services (Tanzania) Limited Step down subsidiary Sale of goods or services 19000000 Approved 4600000 38400000 40600000 Textual Information(6)
21 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Uganda) Limited Step down subsidiary Sale of goods or services Not Applicable 1600000 7100000 7000000 Textual Information(7)
22 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Zambia) Limited Step down subsidiary Sale of goods or services 29600000 Approved 6300000 58300000 64700000 Textual Information(8)
23 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Interest received 31600000 Approved 15800000 0 0
24 Dr. Agarwal's Health Care Limited IdeaRx Services Private Limited Associate Purchase of goods or services 39500000 Approved 39000000 0 0
25 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Reimbursement of Software Maintenance Expenses 15000000 Approved 4300000 0 0
26 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Reimbursement of Consultancy Charges 16000000 Approved 7100000 0 0
27 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Reimbursement of Salaries 45000000 Approved 26900000 0 0
28 Dr. Agarwal's Health Care Limited Orbit Health Care Services (Mauritius) Ltd. Wholly owned subsidiary Any other transaction Recovery of expenses of Software maintenance Not Applicable 500000 0 0
29 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Recovery of expenses of Repairs and Maintenance 2500000 Approved 1200000 0 0
30 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Recover of expenses - Directors fees 40500000 Approved 24700000 0 0
31 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Recovery of ESOP expenses 32200000 Approved 16000000 0 0
32 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Any other transaction Recovery of ESOP expenses 1300000 Approved 400000 0 0
33 Dr. Agarwal's Health Care Limited Aditya Jyot Eye Hospital Private Limited Subsidiary Any other transaction Recovery of ESOP expenses 3000000 Approved 700000 0 0
34 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Sale of goods or services 5000000 Approved 4600000 0 0
35 Dr. Agarwal's Health Care Limited Dr. Thind Eye Care Private Limited Subsidiary Any other transaction Recovery of Salary cost 7500000 Approved 4000000 0 0
36 Dr. Agarwal's Health Care Limited Dr. Thind Eye Care Private Limited Subsidiary Any other transaction Recovery of Software maintenance expenses 1000000 Approved 400000 0 0
37 Dr. Agarwal's Health Care Limited Dr. Thind Eye Care Private Limited Subsidiary Any other transaction Recovery of travelling expenses 3000000 Approved 2000000 0 0
38 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Purchase of fixed assets 5000000 Approved 3700000 0 0
39 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Purchase of fixed assets 3500000 Approved 3100000 0 0
40 Dr. Agarwal's Health Care Limited Aditya Jyot Eye Hospital Private Limited Subsidiary Any other transaction Collections receivable to the company on behalf of Related Party (net of settlement) 4800000 Approved 1400000 0 0
41 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Collections receivable to the company on behalf of Related Party (net of settlement) 46200000 Approved 28200000 0 0
42 Dr. Agarwal's Health Care Limited Aditya Jyot Eye Hospital Private Limited Subsidiary Any other transaction Other Financial Asset 1000000 Not Applicable 0 2800000 2300000
43 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Any other transaction Other Financial Asset 20000000 Not Applicable 0 3500000 4000000
44 Dr. Agarwal's Health Care Limited Dr. Agarwal's Eye Hospital Limited Subsidiary Any other transaction Other Financial Asset 9400000 Not Applicable 0 33800000 70300000
45 Dr. Agarwal's Health Care Limited Dr. Thind Eye Care Private Limited Subsidiary Any other transaction Other Financial Asset 7500000 Not Applicable 0 8900000 7700000
46 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Any other transaction Interest Accrued but not Due on Loans 31600000 Approved 0 111700000 126000000
47 Dr. Agarwal's Health Care Limited Idea Rx Services Private Limited Associate Any other transaction Trade Payable 39500000 Approved 0 14500000 20900000
48 Dr. Agarwal's Health Care Limited Elisar Life Sciences Private Limited Subsidiary Any other transaction Trade Payable 3500000 Approved 0 0 3400000
49 Dr. Agarwal's Health Care Limited Dr. Adil Agarwal Promoter Remuneration 40000000 Approved 31000000 0 0
50 Dr. Agarwal's Health Care Limited Dr. Anosh Agarwal Promoter Remuneration 40000000 Approved 32200000 0 0
51 Dr. Agarwal's Health Care Limited Dr. Ashar Agarwal Promoter Remuneration 20000000 Approved 15700000 0 0
52 Dr. Agarwal's Health Care Limited Dr. Ashvin Agarwal Promoter Remuneration 10000000 Approved 7800000 0 0
53 Dr. Agarwal's Eye Hospital Limited Dr. Agarwal's Eye Institute Enterprise over which the Key Management Personnel (of the Company and the Holding Company) is in a position to exercise control/joint control Purchase of goods or services Not Applicable 31900000 0 0
54 Dr. Agarwal's Eye Hospital Limited Dr. Agarwal's Eye Institute Enterprise over which the Key Management Personnel (of the Company and the Holding Company) is in a position to exercise control/joint control Any other transaction Rental Deposit Not Applicable 0 45800000 45800000
55 Dr. Agarwal's Eye Hospital Limited Dr. Agarwal's Eye Institute Enterprise over which the Key Management Personnel (of the Company and the Holding Company) is in a position to exercise control/joint control Any other transaction Trade Payable Not Applicable 0 5500000 5500000
56 Dr. Agarwal's Eye Hospital Limited IdeaRx Services Private Limited Associate Purchase of fixed assets Not Applicable 14300000 4500000 3600000
57 Dr. Agarwal's Eye Hospital Limited Amar Agarwal Director Remuneration Not Applicable 18100000 0 0
58 Dr. Agarwal's Eye Hospital Limited Athiya Agarwal Director Remuneration Not Applicable 5800000 0 0
59 Dr. Agarwal's Eye Hospital Limited Amar Agarwal Promoter Any other transaction Reimbursement of Expenses Not Applicable 5300000 0 0
60 Dr. Agarwal's Eye Hospital Limited Dr. Ashvin Agarwal Promoter Any other transaction Reimbursement of Expenses Not Applicable 2900000 0 0
61 Aditya Jyot Eye Hospital Private Limited IdeaRx Services Private Limited Associate Purchase of goods or services Not Applicable 200000 0 0
62 Dr. Thind Eye Care Private Limited Dr. Jaswant Singh Thind Promoter and Director of Subsidiary Any other transaction Rent expenses 7500000 Approved 7400000 0 0
63 Dr. Thind Eye Care Private Limited Harjinder Kaur Relative of Director of Subsidiary Any other transaction Rent expenses 1000000 Approved 800000 0 0
64 Dr. Thind Eye Care Private Limited Dr. Jaswant Singh Thind Promoter and Director of Subsidiary Any other transaction Other receivable Nil 0 3400000 9700000
65 Dr. Thind Eye Care Private Limited Dr. Jaswant Singh Thind Promoter and Director of Subsidiary Any other transaction Rental Deposit Nil 0 6200000 6200000
66 Dr. Thind Eye Care Private Limited Harjinder Kaur Relative of Director of Subsidiary Any other transaction Rental Deposit Nil 0 700000 700000
67 Dr. Thind Eye Care Private Limited Dr. Jaswant Singh Thind Promoter and Director of Subsidiary Remuneration 15000000 Approved 12000000 0 0
68 Orbit Health Care Services (Mauritius) Ltd. Orbit Healthcare Services (Kenya) Limited Subsidiary Interest received Not Applicable 3000000 0 0
69 Orbit Health Care Services (Mauritius) Ltd. Orbit Health Care Services (Tanzania) Limited Subsidiary Interest received Not Applicable 4200000 0 0
70 Orbit Health Care Services (Mauritius) Ltd. Orbit Healthcare Services Limited, Rwanda Subsidiary Any other transaction Loan Repayment Not Applicable 4200000 0 0
71 Orbit Health Care Services (Mauritius) Ltd. Orbit Healthcare Services (Kenya) Limited Subsidiary Any other transaction Loan Receivable Not Applicable 10100000 171800000 189700000
72 Orbit Health Care Services (Mauritius) Ltd. Orbit Healthcare Services Limited, Rwanda Subsidiary Any other transaction Loan Receivable Not Applicable 0 127800000 139200000
73 Orbit Health Care Services (Mauritius) Ltd. Orbit Health Care Services (Tanzania) Limited Subsidiary Any other transaction Loan Receivable 0 Nil 0 170800000 178000000
74 Orbit Health Care Services (Mauritius) Ltd. Orbit Health Care Services (Uganda) Limited Subsidiary Any other transaction Loan Receivable Not Applicable 0 97600000 99700000
75 Orbit Health Care Services (Mauritius) Ltd. Orbit Healthcare Services (Zambia) Limited Subsidiary Any other transaction Loan Receivable 35000000 Approved 16900000 145000000 162400000
76 Orbit Health Care Services (Ghana) Ltd. Orbit Healthcare Services (Kenya) Limited Subsidiary Any other transaction Loan provided Not Applicable 12900000 0 12900000
Total value of transaction during the reporting period 478300000



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Textual Information(1) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(2) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(3) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(4) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(5) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(6) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(7) Closing balance has been accounted considering the exchange rate fluctuations.
Textual Information(8) Closing balance has been accounted considering the exchange rate fluctuations.