5434272025-04-012025-06-305434272025-04-012025-06-30in-capmkt:OtherExpenses1Member5434272025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543427MEDPLUSNOTLISTEDINE804L01022Medplus Health Services LimitedMain BoardEquity2025-04-012026-03-312025-08-022025-07-09INRMillionsQuarterlyFirst quarterSingle segmentIn accordance with Ind AS 108, Operating Segments, segment information has been given in the consolidated financial statements of MedPlus Health Services Private Limited and therefore no separate disclosure on segment information is given in these standalone financial statements2025-08-0214:00:002025-08-0216:45:00Declaration of unmodified opinionfalsefalseDeclaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion <BR> Whether the company has any related party Yes <BR> Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity No2025-04-012025-06-30UnauditedStandalone18388100002645000018652600001918000001175200000498000012264000021520000672100001051300001688480000176780000017678000046910000-54600004145000001353300000000135330000013533000023949000021.131.13001.131.13Notes to the Unaudited standalone financial results <BR> 1.The above unaudited standalone financial results of MedPlus Health Services Limited The Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Ac 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015, as amended listing regulations from time to time. These unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 02, 2025. These financial results have been subjected to limited review by the Statutory Auditors of the Company and the auditors have expressed and issued an unmodified review report on the same. <BR> 2.During the year ended March 31, 2022, the Company has completed its Initial Public Offering IPO of 17,573,342 equity shares of face value of Rs. 2 each for cash at an issue price of Rs. 796 per equity share aggregating to Rs. 13,982.95 million, consisting of Fresh Issue of 7,544,511 equity shares amounting to Rs. 6,000 million and an offer for sale of 10,028,831 equity shares amounting to Rs. 7,982.95 million by the Selling Shareholders. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited NSE and BSE Limited BSE with effect from 23 December 2021. <BR> The utilization of IPO proceeds received by the Company net of IPO related expense is summarized below: Rs. In Millions <BR> Objects as per Prospectus Planned utilisation as per Prospectus Utilisation up to <BR> June 30, 2025 Unutilised amount as on June 30, 2025 <BR> i Investment in Subsidiary Optival Health Solutions Private Limited towards their working capital requirements 4,671.70 4,671.70 <BR> ii General Corporate Purposes 1,117.63 448.53 669.10 <BR> Total 5,789.33 5,120.23 669.10 <BR> The aforesaid unutilised proceeds of Rs. 669.10 million have been placed as fixed deposits with bank. <BR> 3.As per Ind AS 108 Operating segments, the Company has disclosed the segment information only as part of the consolidated financial results. <BR> 4.The standalone figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of said financial year. <BR> 5.The earnings per equity share for the quarters are not annualised. <BR> 6.On January 10, 2023, the Board of Directors of MedPlus Health Services Limited approved the Scheme of Amalgamation the Scheme us 230 to 232 of the Companies Act, 2013, between MedPlus Health Services Limited the transferee Company and MHS Pharmaceuticals Private Limited the transferor Company with an appointed date of April 1, 2023. The Scheme has been approved by the National Company Law Tribunal NCLT Hyderabad bench, vide their order dated August 14, 2024 and a certified copy has been filed by the Company with the Registrar of Companies, Hyderabad, Telangana, on September 2, 2024. <BR> The appointed date as per the NCLT approved Scheme is April 1, 2023, which is the same as the beginning of the preceding period in the standalone financial results and hence in line with the Scheme the combination has been accounted for from that date as per the requirements of Appendix C to Ind AS 103 Business Combinations. Accordingly the amounts relating to the quarter ended June 30 2024 shown in the statement have been restated after recognizing the effect of the Scheme as above. <BR> Impact of the Scheme on the statement of standalone results INR in millions <BR> Sl No Particulars Corresponding 3 Months ended June 30 2024 <BR> I Total income 0.04 <BR> II Total expenses 1.98 <BR> III Profit loss before tax I II 1.94 <BR> IV Tax benefit expense <BR> V Profit loss after tax III IV 1.94 <BR> VI Earnings per equity share face value of Rs. 2 each <BR> a Basic Rs. 0.00 <BR> b Diluted Rs 0.00 <BR> 7 The above financial results are also available at the Stock Exchange s website ie www.bseindia.com www.nseindia.com and the Companys website www.medplusindia.com. <BR> For and on behalf of the Board of Directors of MedPlus Health Services Limited <BR> <BR> G.Madhukar Reddy <BR> Managing Director and Chief Executive Officer <BR> DIN 00098097 <BR> Place Hyderabad <BR> Date August 02, 2025Other Expenses105130000UnauditedtrueB S R and Cotrue2026-04-30