INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol AAKAAR
MSEI Symbol NOTLISTED
ISIN INE1GYP01013
Name of Company AAKAAR MEDICAL TECHNOLOGIES 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 15-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 15-05-2026   03:35:00
End date and time of board meeting 15-05-2026   04:00:00
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 Not applicable
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
(III) 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 19-12-2024
Indicate Company website link for updated RPT policy of the Company www.aakaarmedical.in
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
Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 4,163.92 6,696.41
Other income 63.48 80.44
Total Income 4,227.40 6,776.85
2 Expenses
(a) Cost of materials consumed 238.17 440.98
(b) Purchases of stock-in-trade 1,501.79 2,899.13
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (63.90) (519.61)
(d) Employee benefit expense 674.68 1,401.08
(e) Finance costs 75.54 179.61
(f) Depreciation and amortisation expense 7.92 12.83
(g) Other Expenses
1 Other Expenses 771.69 1,443.65
Total other expenses 771.69 1,443.65
Total expenses 3,205.89 5,857.67
3 Profit before exceptional and extraordinary items and tax 1,021.51 919.18
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,021.51 919.18
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,021.51 919.18
8 Tax Expense
Current tax 281.34 262.80
Deferred tax (1.99) (7.38)
Total tax expenses 279.35 255.42
9 Net Profit Loss for the period from continuing operations 742.16 663.76
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 742.16 663.76
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 742.16 663.76
17 Details of equity share capital
Paid-up equity share capital 14,17,28,160.00 14,17,28,160.00
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 40,37,78,154.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.24 4.99
Diluted earnings (loss) per share from continuing and discontinued operations 5.24 4.99
20 Debt equity ratio 0.3400 0.3400
21 Debt service coverage ratio 11.3900 4.0900
22 Interest service coverage ratio 16.5100 6.5600
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 919.18
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 165.45
Adjustments for depreciation and amortisation expense 12.83
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (1.51)
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 30.42
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 207.19
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (519.61)
Adjustments for decrease (increase) in trade receivables (952.50)
Adjustments for decrease (increase) in other current assets 20.46
Adjustments for increase (decrease) in trade payables (161.18)
Adjustments for increase (decrease) in other current liabilities (79.78)
Adjustments for provisions 33.09
Total adjustments for working capital (1,659.52)
Total adjustments for reconcile profit (loss) (1,452.33)
Net cash flows from (used in) operations (533.15)
Dividends received 0.00
Interest paid 0.00
Interest received (77.97)
Income taxes paid (refund) 225.01
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (836.13)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (836.13)
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 57.82
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 57.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 4.93
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 4.87
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 4.87
Cash flows from used in financing activities
Proceeds from issuing shares 2,700.29
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 254.60
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (566.05)
Net cash flows from (used in) financing activities before extraordinary items 1,879.64
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,879.64
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,048.38
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,048.38
Cash and cash equivalents cash flow statement at beginning of period 554.65
Cash and cash equivalents cash flow statement at end of period 1,603.03


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,417.28
Reserves and surplus 4,037.78
Money received against share warrants 0.00
Total shareholders' funds 5,455.06
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
1 Provision for Gratuity 98.29
Total of Other long-term liabilities 98.29
Long-term provisions 0.00
Total non-current liabilities 98.29
6 Current liabilities
Short-term borrowings 1,853.43
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 70.06
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 118.40
Total Trade payable 188.46
Other current liabilities
1 Other Current Liabilities 204.32
Total of Other long-term liabilities 204.32
Short-term provisions 142.10
Total current liabilities 2,388.31
Total equity and liabilities 7,941.66
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 16.94
Producing properties 0.00
Intangible assets 12.06
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 39.74
Total Property, Plant and Equipment and Intangible assets 68.74
ii Non-current investments 0.00
v Deferred tax assets (net) 46.97
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 31.21
Other non-current assets
1 Other Non Current Assets 133.53
Total of Other non-current assets 133.53
Total non-current assets 280.45
Current assets
Current investments 0.00
Inventories 1,975.04
Trade receivables 3,722.52
Cash and cash equivalents 1,616.90
Bank balance other than cash and cash equivalents 7.43
Short-term loans and advances 3.34
Other current assets
1 Other Current Assets 335.98
Total of Other current assets 335.98
Total current assets 7,661.21
Total assets 7,941.66
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 31-03-2026 31-03-2026
Whether results 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)
1 Aesthetic Devices & Device Consumables 401.00 736.00
2 Aesthetic Products 3,764.00 5,961.00
Total Segment Revenue 4,165.00 6,697.00
Less: Inter segment revenue
Revenue from operations 4,165.00 6,697.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Aesthetic Devices & Device Consumables 268.00 436.00
2 Aesthetic Products 1,408.00 2,385.00
Total Profit before tax 1,676.00 2,821.00
i. Finance cost 284.07 180.00
ii. Other Unallocable Expenditure net off Unallocable income 370.42 1,721.82
Profit before tax 1,021.51 919.18
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Aesthetic Devices & Device Consumables 1,035.00 1,035.00
2 Aesthetic Products 4,672.00 4,672.00
Total Segment Asset 5,707.00 5,707.00
Un-allocable Assets 2,364.00 2,364.00
Net Segment Asset 8,071.00 8,071.00
4 Segment Liabilities
Segment Liabilities
1 Aesthetic Devices & Device Consumables 0.00 0.00
2 Aesthetic Products 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 2,356.00 2,356.00
Net Segment Liabilities 2,356.00 2,356.00
Disclosure of notes on segments




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-06-2025
Amount Raised 2,700.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable false
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
Comments of the Audit Committee after review
Comments of the auditors, if any
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
1 Working Capital Requirement No 2,363.99 0.00 9.35 0.00


Signatory Details

Name of signatory Rakesh Parekh
Designation of person Chief Financial Officer
Place MUMBAI
Date 15-05-2026


Amount in (Lakhs)

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 Aakaar Medical Technologies Limited Dilip Ramesh Meswani Founder, Managing Director and Promoter Remuneration 2.25 NA 2.25 14-06-2025 13.50 0.00 0.00
2 Aakaar Medical Technologies Limited Dilip Ramesh Meswani Founder, Managing Director and Promoter Loan 250.00 NA 250.00 25-02-2025 89.50 89.50 0.00 Loan 9.00 5 years Unsecured Working Capital Textual Information(1)
3 Aakaar Medical Technologies Limited Dilip Ramesh Meswani Founder, Managing Director and Promoter Any other transaction Interest on loan 164.25 NA 164.25 25-02-2025 3.50 0.00 0.00
4 Aakaar Medical Technologies Limited Bindi Dilip Meswani Chairperson and Promoter Any other transaction Consultation Fees 1.25 NA 1.25 13-08-2025 7.50 0.00 0.00
5 Aakaar Medical Technologies Limited Bindi Dilip Meswani Chairperson and Promoter Any other transaction Rent 2.00 NA 2.00 25-02-2025 12.60 0.00 0.00
6 Aakaar Medical Technologies Limited Milouni Dilip Meswani Manager and Promoter Grp Member and daughter of MD Remuneration 1.10 NA 1.10 13-08-2025 6.60 0.00 0.00
7 Aakaar Medical Technologies Limited Rita Meswani Sister of MD and Promoter Grp Member Remuneration 0.30 NA 0.30 13-08-2025 1.80 0.00 0.00
8 Aakaar Medical Technologies Limited Abhash Dilip Meswani Son of Founder & MD and Promoter Grp Member Any other transaction Rent 1.00 NA 1.00 25-02-2025 6.55 0.00 0.00
9 Aakaar Medical Technologies Limited Dr. Rahul Sawakhande C.E.O. & Director Remuneration 8.33 NA 8.33 14-06-2025 49.98 0.00 0.00
10 Aakaar Medical Technologies Limited Dr. Rahul Sawakhande C.E.O. & Director Any other transaction Loan given to CEO 41.95 NA 41.95 25-02-2025 1.39 35,94,800.00 34,55,465.00 Loan 0 12 years Unsecured Purchase of ESOP granted Textual Information(2)
11 Aakaar Medical Technologies Limited Rajendra Dhandhukia Independent Director Any other transaction Professional Fees 1.00 NA 1.00 25-02-2025 0.71 0.00 0.00
12 Aakaar Medical Technologies Limited Deepanjan Periwal Independent Director Any other transaction Professional Fees 1.00 NA 1.00 25-02-2025 0.96 0.00 0.00
13 Aakaar Medical Technologies Limited Anoopkumar Pillai Company Secretary & Compliance Officer Remuneration 1.00 NA 1.00 25-02-2025 6.00 0.00 0.00
14 Aakaar Medical Technologies Limited Rakesh Parekh Chief Financial Officer Remuneration 5.17 NA 5.17 15-12-2025 5.17 0.00 0.00
15 Aakaar Medical Technologies Limited Aesthetic Solutions -HUF Founder and MD is the Karta of HUF Sale of goods or services 10.00 NA 10.00 25-02-2025 2.23 0.00 0.00
16 Aakaar Medical Technologies Limited Rajendra Dhandhukia Independent Director Any other transaction Sitting Fees 0.71 NA 0.71 25-02-2025 0.71 0.00 0.00
17 Aakaar Medical Technologies Limited Deepanjan Periwal Independent Director Any other transaction Sitting Fees 0.96 NA 0.96 25-02-2025 0.96 0.00 0.00
18 Aakaar Medical Technologies Limited Bindi Dilip Meswani Chairperson and Promoter Any other transaction Interest on loan 3.69 NA 3.69 25-02-2025 0.05 0.00 0.00
19 Aakaar Medical Technologies Limited Shweta Shah Chief Financial Officer Remuneration 13.48 NA 13.48 25-02-2025 2.96 0.00 0.00
20 Aakaar Medical Technologies Limited Sharda Meswani Mother of Founder & MD and Promoter Grp Member Any other transaction Interest on loan 2.80 NA 2.80 25-02-2025 0.14 0.00 0.00
Total value of transaction during the reporting period 212.81



Text Block

Textual Information(1) Current year loan repayment done for 89.5 Lakhs
Textual Information(2) Loan given by Company to CEO FY 24-25