| Scrip code | 000000 |
|---|---|
| NSE Symbol | NEPHROCARE |
| MSEI Symbol | NA |
| ISIN | INE0SUN01013 |
| Name of Company | NEPHRO CARE INDIA LIMITED |
| Type of company | SME |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-02-2026 16:00:00 |
| End date and time of board meeting | 13-02-2026 17:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 |
| No default on loans and debt securities | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Revenue From Operations | ||
| Revenue from operations | 2,266.22 | 6,198.85 | |
| Other income | 7.99 | 71.64 | |
| Total Income | 2,274.21 | 6,270.49 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 794.34 | 1,912.36 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (27.19) | (122.58) |
| (d) | Employee benefit expense | 384.73 | 1,070.51 |
| (e) | Finance costs | 3.37 | 16.48 |
| (f) | Depreciation and amortisation expense | 140.18 | 351.23 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 922.67 | 2,708.46 |
| Total other expenses | 922.67 | 2,708.46 | |
| Total expenses | 2,218.10 | 5,936.46 | |
| 3 | Profit before exceptional and extraordinary items and tax | 56.11 | 334.03 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 56.11 | 334.03 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 56.11 | 334.03 |
| 8 | Tax Expense | ||
| Current tax | 20.38 | 93.68 | |
| Deferred tax | (6.36) | 3.88 | |
| Total tax expenses | 14.02 | 97.56 | |
| 9 | Net Profit Loss for the period from continuing operations | 42.09 | 236.47 |
| 10 | Profit (loss) from discontinuing operations before tax | 0.00 | 0.00 |
| 11 | Tax expense of discontinuing operations | 0.00 | 0.00 |
| 12 | Net profit (loss) from discontinuing operation after tax | 0.00 | 0.00 |
| 13 | Profit (loss) for period before minority interest | 42.09 | 236.47 |
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | 42.09 | 236.47 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 1,648.64 | 1,648.64 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | ||
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.26 | 1.44 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0 | 0 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | ||
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Income from IPD Services | 1,063.39 | 2,956.01 | ||||
| 2 | Income from OPD Services | 639.58 | 1,830.49 | ||||
| 3 | Income from sale of medicines from pharmacy | 563.25 | 1,424.82 | ||||
| 4 | Income from other sources | 7.99 | 71.64 | ||||
| 5 | Less: Discount | 0.00 | (12.47) | ||||
| Total Segment Revenue | 2,274.21 | 6,270.49 | |||||
| Less: Inter segment revenue | 191.04 | 649.70 | |||||
| Revenue from operations | 2,083.17 | 5,620.79 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Income from IPD Services | 774.11 | 2,195.99 | ||||
| 2 | Income from OPD Services | 476.47 | 1,562.27 | ||||
| 3 | Income from sale of medicines from pharmacy | 52.90 | 285.19 | ||||
| 4 | Income from other sources | 7.99 | 71.64 | ||||
| 5 | Less: Discount | 0.00 | 0.00 | ||||
| Total Profit before tax | 1,311.47 | 4,115.09 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,255.36 | 3,781.07 | |||||
| Profit before tax | 56.11 | 334.02 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Income from IPD Services | 2,422.21 | 2,422.21 | ||||
| 2 | Income from OPD Services | 339.69 | 339.69 | ||||
| 3 | Income from sale of medicines from pharmacy | 480.50 | 480.50 | ||||
| 4 | Income from other sources | 3,673.98 | 3,673.98 | ||||
| 5 | Less: Discount | 0.00 | 0.00 | ||||
| Total Segment Asset | 6,916.38 | 6,916.38 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 6,916.38 | 6,916.38 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Income from IPD Services | 152.59 | 152.59 | ||||
| 2 | Income from OPD Services | 113.24 | 113.24 | ||||
| 3 | Income from sale of medicines from pharmacy | 598.67 | 598.67 | ||||
| 4 | Income from other sources | 429.02 | 429.02 | ||||
| 5 | Less: Discount | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 1,293.52 | 1,293.52 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,293.52 | 1,293.52 | |||||
| Disclosure of notes on segments | |||||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | K.K. Chanani & Associates | Yes | 31-03-2026 | ||
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