AGARWALEYE2024-10-012024-12-31 AGARWALEYE2024-10-012024-12-31 AGARWALEYE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member AGARWALEYE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member AGARWALEYE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member AGARWALEYE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member AGARWALEYE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member AGARWALEYE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member AGARWALEYE2024-12-31 AGARWALEYE2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AGARWALEYE2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AGARWALEYE2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AGARWALEYE2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544350 AGARWALEYE NOTLISTED Dr. Agarwal's Health Care Limited Equity 2024-04-01 2025-03-31 2025-02-14 2025-02-11 INR Crores Third quarter 16:30:00 18:00:00 2025-02-14 2025-02-14 Not applicable Single segment Eye care related sales and services 2024-10-01 2024-12-31 Unaudited Consolidated 4307200000.00 127100000.00 4434300000.00 3900000.00 406800000.00 -52700000.00 838700000.00 283500000.00 581800000.00 1962400000.00 4024400000.00 409900000.00 0.00 409900000.00 96700000.00 30800000.00 127500000.00 0.00 282400000.00 0.00 0.00 0.00 0.00 282400000.00 14340000.00 296740000.00 223400000.00 59000000.00 14830000.00 -490000.00 308400000.00 1 0.73 0.72 0.00 0.00 0.73 0.72 The unaudited consolidated financial results, which are published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting (“Ind AS 34 ), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. The statutory auditors of Dr. Agarwal's Health Care Limited (the Company ) have performed a limited review of the unaudited consolidated financial results for the quarter and nine months ended 31th December 2024 and have issued an unmodified review report on these results. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 4th February 2025. The unaudited consolidated financial results for the quarter and nine months ended 31st December 2023 and quarter ended 30th September 2024 included above are prepared based on the information compiled by the management in accordance with Ind AS 34 and have not been subjected to a separate audit or review by the statutory auditors. During the current quarter, the Company has entered into a Business Transfer Agreement dated 04th December 2024 for acquisition of two eye hospitals in Hyderabad for a total consideration of INR 23.30 Crores. The Company has accounted for the same in accordance with Ind AS 103 on a provisional basis as at 31st December 2024. The Group operates in a single segment i.e. Eye Care related sales and services and hence, does not have any additional disclosures to be made under Ind AS 108 - Operating Segments. Subsequent to quarter ended 31st December 2024, the Company has completed its Initial Public Offering (IPO) comprising a fresh issuance of 7,462,686 equity shares with a face value of INR 1 each and Offer for Sale of 67,842,284 Equity Shares of face value of INR 1 each. These shares were offered at an issue price of INR 402 per share, which also included 1,579,399 equity shares reserved for eligible employees. The Company raised a total of INR 3,027 Crores (including INR 300 Crores with respect to fresh issuance of Equity Shares) and the Company's equity shares were subsequently listed on the BSE Ltd. and National Stock Exchange of India Limited with effect from 04th February 2025. As per the PDF of the results filed under outcome of Board Meeting Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 12507800000.00 305900000.00 12813700000.00 8900000.00 1295500000.00 -121900000.00 2397300000.00 837800000.00 1708700000.00 5674100000.00 11800400000.00 1013300000.00 0.00 1013300000.00 284500000.00 50900000.00 335400000.00 0.00 677900000.00 0.00 0.00 0.00 0.00 677900000.00 -32500000.00 645400000.00 508900000.00 169000000.00 -31500000.00 -1000000.00 308400000.00 1 1.74 1.73 0.00 0.00 1.74 1.73 Consultancy Charges for Doctors (Net) 580600000.00 Other Expenses 735100000.00 Surgical lens including other consumables 646700000.00 Consultancy Charges for Doctors (Net) 1825300000.00 Other Expenses 2176400000.00 Surgical lens including other consumables 1672400000.00 Remeasurements of the defined benefit liabilities / (asset) -5890000.00 Remeasurements of the defined benefit liabilities / (asset) -16000000.00 -5890000.00 -16000000.00 -1290000.00 -3700000.00 Exchange difference on translation of foreign subsidiary 18940000.00 Exchange difference on translation of foreign subsidiary -20200000.00 18940000.00 -20200000.00 0.00 0.00