SHALBY2023-07-012023-09-30 SHALBY2023-07-012023-09-30 SHALBY2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member SHALBY2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member SHALBY2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member SHALBY2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member SHALBY2023-09-30 SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member SHALBY2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member SHALBY2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member SHALBY2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member SHALBY2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SHALBY2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SHALBY2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member SHALBY2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540797 SHALBY NOTLISTED Shalby Limited Equity 2023-04-01 2024-03-31 2023-10-27 2023-10-19 INR Millions Half yearly 10:40:00 12:15:00 2023-10-27 2023-10-27 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 2379840000.00 53840000.00 2433680000.00 489050000.00 194640000.00 -161780000.00 385560000.00 31710000.00 123000000.00 945170000.00 2007350000.00 426330000.00 0.00 426330000.00 177710000.00 -27160000.00 150550000.00 0.00 275780000.00 0.00 0.00 0.00 0.00 275780000.00 -4140000.00 271640000.00 275830000.00 -50000.00 -4140000.00 0.00 1073100000.00 10 2.57 2.57 0.00 0.00 2.57 2.57 Notes. 1. The above unaudited financial results for the quarter and half year ended September 30, 2023 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on October 27 ,2023. The Statutory Auditors of the Company have carried out a Limited Review for said unaudited financial results. 2. These financial results have been prepared in accordance with Indian Accounting Standards (Ind- AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendment thereafter. 3. Shalby Limited Employees Welfare Trust has acquired 7,00,000 Equity Shares of Shalby Limited in June 2022 pursuant to Employee Stock Option Scheme-2021. During the quarter ended September 30, 2023, the Company has granted 48,000 Stock Options. Till September 30, 2023, Company has granted 2,87,235 Stock Options to eligible employees, out of which total 45,000 Stock Options were lapsed. 4. Pursuant to loan agreement dated April 15, 2023, the loan amounting to Rs. 500.00 Million granted by the Company to its wholly-owned subsidiary, Mars Medical Devices Limited (MMDL), has been converted in 5,00,00,000 preference shares of the face value of Rs. 10/- (Rupees Ten only) each at a price of Rs. 10/- (Rupees Ten only) during the quarter ended September 30, 2023. 5. During the quarter ended September 30, 2023, Mars Medical Devices Limited, wholly-owned subsidiary of the Company has invested 2,00,000 Preference Shares of the face value of SGD 10 (Singapore Dollar Ten only) in its subsidiary Shalby Global Technologies Pte. Ltd. at a price of SGD 10 (Singapore Dollar Ten only). 6. The consolidated financial result includes the results of the Company and 10 Subsidiary companies (Covering 2 stepdown subsidiaies). The company together with its subsidiaries is herein referred to as the Group . 7. The Company is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P /2018/144 dated 26th November, 2018 8. The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and post-employment benefits has received Presidential assent and has been published in the Gazette of India. However, the effective date of the Code and final rules for quantifying the financial impact are yet to be notified. The Group will assess the impact of the Code when relevant provisions are notified and will record related impact, if any, in the period the Code becomes effective. 9. As per Indian Accounting Standard ( Ind AS ) 108 - Segment Reporting , segment information has been provided in Consolidated Financial Results. The business segments of the company comprise of Healthcare Activities & Manufacturing of Implant. Disclosure for the same is given in the separate note. 10. Previous period figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 4734690000.00 99180000.00 4833870000.00 979650000.00 394670000.00 -245470000.00 777570000.00 59250000.00 242410000.00 1869770000.00 4077850000.00 756020000.00 0.00 756020000.00 331140000.00 -59070000.00 272070000.00 0.00 483950000.00 0.00 0.00 0.00 0.00 483950000.00 -980000.00 482970000.00 484090000.00 -140000.00 -970000.00 0.00 1073100000.00 10 4.51 4.51 0.00 0.00 4.51 4.51 Fees to Doctors and Consultants 519600000.00 Other expenses 425570000.00 Fees to Doctors and Consultants 1026310000.00 Other expenses 843460000.00 -820000.00 6632490000.00 60770000.00 0.00 101560000.00 61110000.00 61430000.00 0.00 0.00 0.00 0.00 0.00 113830000.00 113830000.00 0.00 308100000.00 7339290000.00 2058420000.00 1338560000.00 1387190000.00 100430000.00 410000.00 0.00 545560000.00 3372150000.00 257860000.00 128810000.00 5817240000.00 0.00 0.00 13156530000.00 1073100000.00 8565220000.00 9638320000.00 9637500000.00 889670000.00 0.00 3610000.00 893280000.00 35910000.00 550040000.00 0.00 108170000.00 1587400000.00 719070000.00 942930000.00 134360000.00 1796360000.00 120350000.00 14920000.00 0.00 0.00 1931630000.00 0.00 0.00 3519030000.00 13156530000.00 Healthcare Services 2233350000.00 Manufacturing of Implants 146490000.00 Healthcare Services 4424720000.00 Manufacturing of Implants 309970000.00 2379840000.00 4734690000.00 2379840000.00 4734690000.00 Healthcare Services 476230000.00 Manufacturing of Implants -49910000.00 Healthcare Services 858590000.00 Manufacturing of Implants -102590000.00 426320000.00 756000000.00 Notes As per Indian Accounting Standard 108 ‘Operating Segments’, the Company has reported ‘Segment Information’, as described below: a) The Healthcare Services segment includes business of setting up and managing hospitals and medical diagnostics services. b) The Manufacturing segment represents manufacturing of Implants. 426320000.00 756000000.00 Healthcare Services 10691880000.00 Manufacturing of Implants 2464630000.00 13156510000.00 Healthcare Services 1304100000.00 Manufacturing of Implants 2214910000.00 3519010000.00 59250000.00 -204380000.00 -324270000.00 0.00 -29700000.00 1790000.00 -4080000.00 -190000.00 0.00 61310000.00 0.00 -15940000.00 -5780000.00 199040000.00 0.00 0.00 12280000.00 5280000.00 -50000.00 -3240000.00 0.00 18670000.00 6890000.00 0.00 0.00 0.00 0.00 -47180000.00 0.00 -307640000.00 448380000.00 0.00 0.00 0.00 141780000.00 0.00 306600000.00 0.00 0.00 2995860000.00 2834050000.00 0.00 0.00 0.00 0.00 5150000.00 158820000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13460000.00 0.00 35050000.00 0.00 56650000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 172010000.00 32750000.00 0.00 129610000.00 51800000.00 0.00 910000.00 -385260000.00 -22010000.00 0.00 -22010000.00 122440000.00 100430000.00 -3790000.00 -280000.00 350000.00 700000.00 0.00 0.00