INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol NIDAN
MSEI Symbol NOTLISTED
ISIN INE0J6L01013
Name of Company NIDAN LABORATORIES AND HEALTHCARE LIMITED
Type of company SME
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 22-May-2025
Description of presentation currency INR (in Actuals)
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 Single segment
Description of single segment Laboratories and Healthcare Segment
Start date and time of board meeting 28-May-2025   12:30:00
End date and time of board meeting 28-May-2025   17:10:00
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
(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 2025-03-21
Indicate Company website link for updated RPT policy of the Company https://www.nidanhealthcare.co.in/assets/docs/Policies/Policy_on_Materiality_of_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? 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
Not Applicable


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 139948000 245275000
Other income 12197000 22506000
Total Income 152145000 267781000
2 Expenses
(a) Cost of materials consumed 5416000 10215000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2373000 -2452000
(d) Employee benefit expense 26774000 45156000
(e) Finance costs 12645000 21438000
(f) Depreciation and amortisation expense 10731000 24086000
(g) Other Expenses
1 Electricity expenses & Fuel 9101000 18559000
2 Rent, Rates and Taxes 6134000 12965000
3 Repairs & Maintenance - Other 6904000 10375000
4 Pathology expense 10068000 22495000
5 Legal and Professional Charges 15817000 33551000
6 Operational Management fees 29541000 29541000
7 Travelling and Conveyance Expenses 1390000 2192000
8 Commission & Franchisee Share 1243000 2389000
9 Miscellenous Expenses 2020000 3335000
10 Other expenses 3271000 6334000
Total other expenses 85489000 141736000
Total expenses 138682000 240179000
3 Profit before exceptional and extraordinary items and tax 13463000 27602000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 13463000 27602000
6 Extraordinary items 0 0
7 Profit before tax 13463000 27602000
8 Tax Expense
Current tax 2900000 6500000
Deferred tax 1808000 1333000
Total tax expenses 4708000 7833000
9 Net Profit Loss for the period from continuing operations 8755000 19769000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 8755000 19769000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 8755000 19769000
17 Details of equity share capital
Paid-up equity share capital 139000000 139000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 542830000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.63 1.42
Diluted earnings (loss) per share from continuing and discontinued operations 0.63 1.42
20 Debt equity ratio 0.0 0.0016
21 Debt service coverage ratio 0.0 0.0281
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1)The above Financial Results are reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on 28th May 2025. 2) The equity shares of the company are listed on SME Stock Exchange as referred in Chapter XB of SEBI (Issue of Capital and Disclosure requirements)Regulations,2009 and hence exempted from Compulsary adoption of Ind AS for the preparation of Financial statements vide Notification dated 16th February ,2015 issued by ministry of corporate affairs. 3) During the year the Company has done investment in one of the group company of Rs 2000 lakhs 4) The Company does not have different segments and hence segment wise reporting is not applicable to the Company.5) The figures of the corresponding previous half year have been regrouped/rearranged wherever considered necessary to make them comparable


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 27602000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 2571000
Adjustments for depreciation and amortisation expense 24086000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -2000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 24657000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -2452000
Adjustments for decrease (increase) in trade receivables -7435000
Adjustments for decrease (increase) in other current assets -5513000
Adjustments for increase (decrease) in trade payables 3037000
Adjustments for increase (decrease) in other current liabilities 1542000
Adjustments for provisions -293000
Total adjustments for working capital -11114000
Total adjustments for reconcile profit (loss) 13543000
Net cash flows from (used in) operations 41145000
Dividends received 0
Interest paid -18091000
Interest received -20463000
Income taxes paid (refund) 16008000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 22765000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 22765000
4 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 200000000
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 667000
Purchase of property plant and equipment 9402000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 199564000
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 6976000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -2195000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -2195000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 11983000
Dividends paid 0
Interest paid 18091000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -30074000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -30074000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -9504000
6 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 -9504000
Cash and cash equivalents cash flow statement at beginning of period 28498000
Cash and cash equivalents cash flow statement at end of period 18994000


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
Equity and liabilities
1 Shareholders' funds
Share capital 139000000
Reserves and surplus 542830000
Money received against share warrants 0
Total shareholders' funds 681830000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 38951000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 739000
Long-term provisions 5933000
Total non-current liabilities 45623000
6 Current liabilities
Short-term borrowings 72154000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 3078000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6549000
Total Trade payable 9627000
Other current liabilities 14272000
Short-term provisions 5905000
Total current liabilities 101958000
Total equity and liabilities 829411000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 163194000
Producing properties 0
Intangible assets 131000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 1511000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 164836000
ii Non-current investments 200000000
v Deferred tax assets (net) 7687000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 337976000
viii Other non-current assets 6890000
Total non-current assets 717389000
Current assets
Current investments 0
Inventories 5471000
Trade receivables 12679000
Cash and cash equivalents 18994000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 43254000
Other current assets 31624000
Total current assets 112022000
Total assets 829411000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 R.K. Chapawat & Co. Yes 31-May-2026


Signatory Details
Name of signatory
Designation of person
Place
Date


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 Nidan Laboratories and Healthcare Limited Tejal Anil Jayakar Director Remuneration 800000 Approved 800000 65000 62000
2 Nidan Laboratories and Healthcare Limited Tejal Anil Jayakar Director Any other transaction Director sitting fees 17000 Approved 17000 0 10000
3 Nidan Laboratories and Healthcare Limited Mr.Edwin Francis Dabre Director Remuneration 740000 Approved 740000 35000 60000
4 Nidan Laboratories and Healthcare Limited Mr.Edwin Francis Dabre Director Any other transaction Director sitting fees 12000 Approved 12000 0 8000
5 Nidan Laboratories and Healthcare Limited Krupesh Thakur Director Any other transaction Director sitting fees 12000 Approved 12000 0 9000
6 Nidan Laboratories and Healthcare Limited Ms Kunika K Maheshwari Company Secretary Remuneration 120000 Approved 120000 20000 0
7 Nidan Laboratories and Healthcare Limited M/s Varsha Maniar Company Secretary Remuneration 100000 Approved 100000 0 25000
8 Nidan Laboratories and Healthcare Limited Mrs.Roshan Nitin Thorve Relative of KMP Remuneration 600000 Approved 600000 0 323000
9 Nidan Laboratories and Healthcare Limited Dr.Nitin Vitthalrao Thorve Chief Executive officer Any other transaction Rent 2400000 Approved 2400000 0 0
10 Nidan Laboratories and Healthcare Limited Dr.Nitin Vitthalrao Thorve Chief Executive officer Remuneration 2400000 Approved 2400000 0 0
11 Nidan Laboratories and Healthcare Limited Dr.Nitin Vitthalrao Thorve Chief Executive officer Any other transaction Loan taken 1721000 Approved 1721000 395000 661000
12 Nidan Laboratories and Healthcare Limited Dr.Nitin Vitthalrao Thorve Chief Executive officer Any other transaction Loan repaid 1455000 Approved 1455000 0 0
13 Nidan Laboratories and Healthcare Limited Mr Nilesh Bhide Director Any other transaction Director sitting fees 16000 Approved 16000 0 13000
14 Nidan Laboratories and Healthcare Limited Mr. Abhinay Nerukar Director Any other transaction Director sitting fees 19000 Approved 19000 0 13000
15 Nidan Laboratories and Healthcare Limited Abhijeet Ramesh Dhanegaonkar Director Any other transaction Director sitting fees 14000 Approved 14000 0 10000
16 Nidan Laboratories and Healthcare Limited Thorve Patil Realtors Private limited KMP have significant influence Any other transaction Loan received back 0 Approved 0 199000 199000
17 Nidan Laboratories and Healthcare Limited Akanksha Developers KMP have significant influence Any other transaction Capital advance received back 829000 Approved 829000 36950000 36121000
18 Nidan Laboratories and Healthcare Limited Junnar Sugar Limited KMP have significant influence Any other transaction Loan given 37941000 Approved 37941000 345463000 152362000
19 Nidan Laboratories and Healthcare Limited Junnar Sugar Limited KMP have significant influence Any other transaction Investment in Equity shares 200000000 Approved 200000000 0 200000000
20 Nidan Laboratories and Healthcare Limited Junnar Sugar Limited KMP have significant influence Any other transaction Loan received back including interest 244488000 Approved 244488000 0 0
21 Nidan Laboratories and Healthcare Limited Junnar Sugar Limited KMP have significant influence Any other transaction Interest on loan given 13444000 Approved 13444000 0 0
22 Nidan Laboratories and Healthcare Limited Pune Built Art Infrastructure Private Limited KMP have significant influence Any other transaction Loan payable 0 Approved 0 1259000 0
Total value of transaction during the reporting period 507128000