Integrated Filing — IndAS



General information about company
Scrip Code 532998
NSE Symbol LOTUSEYE
MSEI Symbol NOTLISTED
ISIN INE947I01017
Name of company LOTUS EYE HOSPITAL AND INSTITUTE 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Single segment
Start date and time of board meeting 29-May-2025   16:50:00
End date and time of board meeting 29-May-2025   17:40:00
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 2025-02-12
Indicate Company website link for updated RPT policy of the Company www.lotuseye.org
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
Company has no outstanding loans



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 115125000 495625000
Other income 5099000 13013000
Total income 120224000 508638000
2 Expenses
(a) Cost of materials consumed 18786000 82363000
(b) Purchases of stock-in-trade 16392000 74044000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2538000 -1836000
(d) Employee benefit expense 28712000 116121000
(e) Finance costs 945000 3550000
(f) Depreciation, depletion and amortisation expense -5823000 30068000
(f) Other Expenses
1 Service Expenses 24077000 94460000
2 Other Expenses 26277000 96140000
Total other expenses 50354000 190600000
Total expenses 111904000 494910000
3 Total profit before exceptional items and tax 8320000 13728000
4 Exceptional items 100000 98000
5 Total profit before tax 8420000 13826000
6 Tax expense
7 Current tax 1288000 3634000
8 Deferred tax 4609000 2799000
9 Total tax expenses 5897000 6433000
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 2523000 7393000
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 2523000 7393000
17 Other comprehensive income net of taxes -1049000 -1482000
18 Total Comprehensive Income for the period 1474000 5911000
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 207963000 207963000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 392040000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.12 0.36
Diluted earnings (loss) per share from continuing operations 0.12 0.36
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 0.12 0.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.12 0.36
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 487418000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 53300000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 23878000
Total non-current financial assets 23878000
Deferred tax assets (net) 816000
Other non-current assets 14624000
Total non-current assets 580036000
2 Current assets
Inventories 38296000
Current financial asset
Current investments 0
Trade receivables, current 13230000
Cash and cash equivalents 20111000
Bank balance other than cash and cash equivalents 21397000
Loans, current 0
Other current financial assets 0
Total current financial assets 54738000
Current tax assets (net) 0
Other current assets 22667000
Total current assets 115701000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 695737000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 207963000
Other equity 392040000
Total equity attributable to owners of parent 600003000
Non controlling interest
Total equity 600003000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 1221000
Total non-current financial liabilities 1221000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 20267000
Total non-current liabilities 21488000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5471000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 28158000
Total Trade payable 33629000
Other current financial liabilities 18245000
Total current financial liabilities 51874000
Other current liabilities 21207000
Provisions, current 1165000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 74246000
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 95734000
Total equity and liabilites 695737000
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 Remeasurement of post-employment defined benefit plans -1453000 -2053000
Total Amount of items that will not be reclassified to profit and loss -1453000 -2053000
2 Income tax relating to items that will not be reclassified to profit or loss -404000 -571000
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 -1049000 -1482000



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 13826000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3550000
Adjustments for decrease (increase) in inventories -6180000
Adjustments for decrease (increase) in trade receivables, current -651000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 2406000
Adjustments for decrease (increase) in other non-current assets 247000
Adjustments for other financial assets, non-current -363000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 22481000
Adjustments for increase (decrease) in trade payables, current -939000
Adjustments for increase (decrease) in trade payables, non-current -768000
Adjustments for increase (decrease) in other current liabilities -1030000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 30068000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -888000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1964000
Adjustments for other financial liabilities, non-current 77000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 3581000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -4395000
Other adjustments to reconcile profit (loss) -98000
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) 41900000
Net cash flows from (used in) operations 55726000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 6254000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 49472000
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 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 375000
Purchase of property, plant and equipment 48272000
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 3581000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4395000
Net cash flows from (used in) investing activities -39921000
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 0
Repayments of borrowings 0
Payments of lease liabilities 12309000
Dividends paid 107000
Interest paid 3550000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -15966000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -6415000
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 -6415000
Cash and cash equivalents cash flow statement at beginning of period 26526000
Cash and cash equivalents cash flow statement at end of period 20111000





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 Anbarasu and Jalapathi No


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 Lotus Eye Hospital and Institute Limited (LEHIL) Lotus Vision Research Trust (LVRT) MD of LEHIL is Managing Trustee of LVRT Sale of goods or services Nil 2198000 0 0
2 Lotus Eye Hospital and Institute Limited (LEHIL) Lotus Vision Research Trust (LVRT) MD of LEHIL is Managing Trustee of LVRT Purchase of goods or services Nil 3887000 -165000 0
3 Lotus Eye Hospital and Institute Limited (LEHIL) Lotus Vision Research Trust (LVRT) MD of LEHIL is Managing Trustee of LVRT Any other transaction Electricity Charges Nil 894000 0 0
4 Lotus Eye Hospital and Institute Limited (LEHIL) Coimbatore Kidney Care And Research Limited CEO is Managing Director of Coimbatore Kidney Centre Sale of goods or services Nil 35000 3000 0
5 Lotus Eye Hospital and Institute Limited (LEHIL) Sangeetha Sundaramoorthy Promoter/Managing Director Remuneration Nil 2100000 0 -258000
6 Lotus Eye Hospital and Institute Limited (LEHIL) Sangeetha Sundaramoorthy Promoter/Managing Director Sale of goods or services Nil 157000 0 -85000
7 Lotus Eye Hospital and Institute Limited (LEHIL) KS Ramalingam Key Managerial Personnel Remuneration Nil 600000 -85000 -100000
8 Lotus Eye Hospital and Institute Limited (LEHIL) Kavetha Sundaramoorthy Promoter/Director Any other transaction Sitting Fees Nil 40000 0 0
9 Lotus Eye Hospital and Institute Limited (LEHIL) DR Kaarthikeyan Director Any other transaction Sitting Fees Nil 0 0 0
10 Lotus Eye Hospital and Institute Limited (LEHIL) Yogesh shah Director Any other transaction Sitting Fees Nil 0 0 0
11 Lotus Eye Hospital and Institute Limited (LEHIL) Perumalsamy Mahendran Director Any other transaction Sitting Fees Nil 40000 0 0
12 Lotus Eye Hospital and Institute Limited (LEHIL) S Natesan Director Any other transaction Sitting Fees Nil 40000 0 0
13 Lotus Eye Hospital and Institute Limited (LEHIL) Alagiriswamy Director Any other transaction Sitting Fees Nil 0 0 0
14 Lotus Eye Hospital and Institute Limited (LEHIL) Karthik Veeramani Director Any other transaction Sitting Fees Nil 40000 0 0
15 Lotus Eye Hospital and Institute Limited (LEHIL) Achuth menon Company Secretary Remuneration Nil 618000 -99000 -100000
16 Lotus Eye Hospital and Institute Limited (LEHIL) Ramanujam Regunathan Chief Financial Officer Remuneration Nil 1140000 -165000 -145000
Total value of transaction during the reporting period 11789000