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Health Services LimitedMain BoardEquity2025-04-012026-03-312026-05-202026-05-03INRMillionsQuarterlyFourth quarterSingle segmentIn accordance with Ind AS 108, Operating Segments, segment information has been given in the consolidated financial statements of MedPlus Health Services Limited and therefore no separate disclosure on segment information is given in these standalone financial statements2026-05-2014:00:002026-05-2018:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2021-08-03https://www.medplusindia.com/uploads/content/Related-Party-Transaction-Policy.pdftrue1falseDeclaration 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? No2026-01-012026-03-31AuditedStandalone24803600002486000025052200001813600001736300000135000014711000013970000543500001402200002274660000230560000023056000067950000-41100006384000001667200000000166720000375000017047000024011000021.391.39001.391.39000Notes to the audited standalone financial results: <BR> <BR> 1.The above audited standalone financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 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. These audited 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 May 20, 2026. These financial results have been audited by the Statutory Auditors of the Company and the auditors have expressed an unqualified opinion 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. 6,000.00 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: <BR> Objects as per Prospectus Planned utilisation as per Prospectus Utilisation up to <BR> March 31, 2026 Unutilised amount as on March 31, 2026 <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 1,117.63 - <BR> Total 5,789.33 5,789.33 - <BR> 3. During the year ended March 31, 2026, the Central Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ‘New Labour Codes’, effective from November 21, 2025 primarily impacting the wage definition to be considered for the purpose of defined benefit obligation relating to gratuity and defined benefit contribution relating to leave encashment. <BR> As a result of this plan amendment, the Company’s defined benefit obligation and defined benefit contribution increased by Rs. 1.58 and Rs. 0.47 respectively during the year ended March 31, 2026. A corresponding past service cost was recognized in the statement of profit and loss during the current year. The Company continues to monitor the Central / State Rules as notified and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 4.As per Ind AS 108 'Operating segments', the Company has disclosed the segment information as part of the consolidated financial results. <BR> 5.The results for the quarter ended March are the balancing amounts between the figures in respect of the full financial year and the published figures up to the third quarter of the respective financial year. <BR> 6.The earnings per equity share for the quarters are not annualised. <BR> 7.The above financial results are also available at the Stock Exchange's website i.e. www.bseindia.com, www.nseindia.com and the Company's website www.medplusindia.com. <BR> For and on behalf of the Board of Directors of <BR> MedPlus Health Services Limited <BR> G. Madhukar Reddy <BR> Managing Director & Chief Executive Officer <BR> DIN: 00098097 <BR> Place: Hyderabad <BR> Date: May 20, 20262025-04-012026-03-31AuditedStandalone86056600001076600008713320000812410000570385000071900005429900008314000026386000046815000078815900008317300000831730000226140000-18530000207610000062412000000006241200003750000627870000240110000205.215.2005.215.2000Debt to equity ratio is zero, since the Company doesn't have borrowings as at March 31, 2026 and March 31, 2025.Debt Service Coverage ratio is zero, since the Company doesn't have borrowings as at March 31, 2026 and March 31, 2025.Interest Service Coverage ratio is zero, since the company doesn't have any debt as on 31st March 2026Other Expenses140220000Other 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