| 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 | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 18-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | 27-05-2026 16:00:00 |
| End date and time of board meeting | 27-05-2026 16:45:00 |
| 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 |
| 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 | 01-01-2026 | 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 | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 2,674.63 | 8,873.48 | |
| Other income | 83.11 | 154.75 | |
| Total Income | 2,757.74 | 9,028.23 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 831.67 | 2,744.03 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 16.37 | (106.21) |
| (d) | Employee benefit expense | 412.50 | 1,483.00 |
| (e) | Finance costs | (0.61) | 15.87 |
| (f) | Depreciation and amortisation expense | 156.17 | 507.40 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 1,211.84 | 3,920.32 |
| Total other expenses | 1,211.84 | 3,920.32 | |
| Total expenses | 2,627.94 | 8,564.41 | |
| 3 | Profit before exceptional and extraordinary items and tax | 129.80 | 463.82 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 129.80 | 463.82 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 129.80 | 463.82 |
| 8 | Tax Expense | ||
| Current tax | 41.66 | 135.33 | |
| Deferred tax | (12.29) | (8.41) | |
| Total tax expenses | 29.37 | 126.92 | |
| 9 | Net Profit Loss for the period from continuing operations | 100.43 | 336.90 |
| 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 | 100.43 | 336.90 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 0.00 | 0.00 |
| 16 | Net profit (Loss) for the period | 100.43 | 336.90 |
| 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 | 4,036.71 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.61 | 2.04 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.61 | 2.04 | |
| 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 |
| 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 | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 463.82 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for depreciation and amortisation expense | 507.40 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| 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) | 0.00 | |
| Other adjustments for non-cash items | (35.98) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 471.42 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (106.21) | |
| Adjustments for decrease (increase) in trade receivables | (281.68) | |
| Adjustments for decrease (increase) in other current assets | (227.76) | |
| Adjustments for increase (decrease) in trade payables | 286.91 | |
| Adjustments for increase (decrease) in other current liabilities | (208.72) | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | (537.46) | |
| Total adjustments for reconcile profit (loss) | (66.04) | |
| Net cash flows from (used in) operations | 397.78 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 176.71 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 221.07 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 221.07 | |
| 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 | 769.41 | |
| 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 | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 726.19 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (43.22) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (43.22) | |
| Cash flows from used in financing activities | ||
| Proceeds from issuing shares | 0.00 | |
| 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 | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 4.90 | |
| Net cash flows from (used in) financing activities before extraordinary items | 4.90 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 4.90 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 182.75 | |
| 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 | 182.75 | |
| Cash and cash equivalents cash flow statement at beginning of period | 465.83 | |
| Cash and cash equivalents cash flow statement at end of period | 648.58 | |
| 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 | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 1,648.64 | ||
| Reserves and surplus | 4,036.71 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 5,685.35 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 490000 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 0.00 | ||
| Deferred tax liabilities (net) | 13.81 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 40.50 | ||
| Total non-current liabilities | 54.31 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 0.00 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 42.96 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 627.54 | ||
| Total Trade payable | 670.50 | ||
| Other current liabilities | |||
| 1 | Other Current Liabilities | 621.90 | |
| Total of Other long-term liabilities | 621.90 | ||
| Short-term provisions | 235.13 | ||
| Total current liabilities | 1,527.53 | ||
| Total equity and liabilities | 7,272.09 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 3,401.08 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 0.00 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 42.56 | ||
| Intangible assets under development or work-in-progress | 10.89 | ||
| Total Property, Plant and Equipment and Intangible assets | 3,454.53 | ||
| ii | Non-current investments | 174.68 | |
| v | Deferred tax assets (net) | 0.00 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 169.41 | |
| Other non-current assets | |||
| 1 | Other Non Current Assets | 394.86 | |
| Total of Other non-current assets | 394.86 | ||
| Total non-current assets | 4,193.48 | ||
| Current assets | |||
| Current investments | 1,001.58 | ||
| Inventories | 228.81 | ||
| Trade receivables | 604.27 | ||
| Cash and cash equivalents | 648.57 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 3.84 | ||
| Other current assets | |||
| 1 | Other Current Assets | 591.54 | |
| Total of Other current assets | 591.54 | ||
| Total current assets | 3,078.61 | ||
| Total assets | 7,272.09 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) |
|---|
| 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 | 01-01-2026 | 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Income from IPD Services | 1,374.47 | 4,330.48 | ||||
| 2 | Income from OPD Services | 688.69 | 2,519.18 | ||||
| 3 | Income from sale of medicines from pharmacy | 611.48 | 2,036.30 | ||||
| 4 | Less: Discount | 0.00 | (12.47) | ||||
| 5 | Add: Profit on Sale of Investment | 0.00 | 44.47 | ||||
| 6 | Add: Interest Income | 2.76 | 10.75 | ||||
| 7 | Add: Technician Charges for Dialysis | 0.00 | 1.10 | ||||
| 8 | Add: Dialysis machine Rental charges | 5.93 | 18.31 | ||||
| 9 | Add: Others | 74.41 | 80.10 | ||||
| Total Segment Revenue | 2,757.74 | 9,028.22 | |||||
| Less: Inter segment revenue | 257.08 | 906.78 | |||||
| Revenue from operations | 2,500.66 | 8,121.44 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Income from IPD Services | 1,075.19 | 3,271.18 | ||||
| 2 | Income from OPD Services | 556.26 | 2,118.53 | ||||
| 3 | Income from sale of medicines from pharmacy | 176.65 | 461.84 | ||||
| 4 | Less: Discount | 0.00 | 0.00 | ||||
| 5 | Add: Profit on Sale of Investment | 0.00 | 0.00 | ||||
| 6 | Add: Interest Income | 0.00 | 0.00 | ||||
| 7 | Add: Technician Charges for Dialysis | 0.00 | 0.00 | ||||
| 8 | Add: Dialysis machine Rental charges | 0.00 | 0.00 | ||||
| 9 | Add: Others | 83.11 | 154.75 | ||||
| Total Profit before tax | 1,891.21 | 6,006.30 | |||||
| i. Finance cost | (0.61) | 15.87 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,762.02 | 5,526.62 | |||||
| Profit before tax | 129.80 | 463.81 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Income from IPD Services | 3,247.03 | 3,247.03 | ||||
| 2 | Income from OPD Services | 449.88 | 449.88 | ||||
| 3 | Income from sale of medicines from pharmacy | 659.56 | 659.56 | ||||
| 4 | Less: Discount | 0.00 | 0.00 | ||||
| 5 | Add: Profit on Sale of Investment | 0.00 | 0.00 | ||||
| 6 | Add: Interest Income | 0.00 | 0.00 | ||||
| 7 | Add: Technician Charges for Dialysis | 0.00 | 0.00 | ||||
| 8 | Add: Dialysis machine Rental charges | 0.00 | 0.00 | ||||
| 9 | Add: Others | 2,915.62 | 2,915.62 | ||||
| Total Segment Asset | 7,272.09 | 7,272.09 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 7,272.09 | 7,272.09 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Income from IPD Services | 261.07 | 261.07 | ||||
| 2 | Income from OPD Services | 118.98 | 118.98 | ||||
| 3 | Income from sale of medicines from pharmacy | 687.21 | 687.21 | ||||
| 4 | Less: Discount | 0.00 | 0.00 | ||||
| 5 | Add: Profit on Sale of Investment | 0.00 | 0.00 | ||||
| 6 | Add: Interest Income | 0.00 | 0.00 | ||||
| 7 | Add: Technician Charges for Dialysis | 0.00 | 0.00 | ||||
| 8 | Add: Dialysis machine Rental charges | 0.00 | 0.00 | ||||
| 9 | Add: Others | 514.58 | 514.58 | ||||
| Total Segment Liabilities | 1,581.84 | 1,581.84 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,581.84 | 1,581.84 | |||||
| Disclosure of notes on segments | |||||||
| 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 | K.K. Chanani & Associates | Yes | 28-02-2026 | ||
|---|---|---|---|---|---|