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DIAGNOSTIC LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-13INRLakhsQuarterlyFourth quarterSingle segmentDIAGNOSTIC2026-05-2114:00:002026-05-2117:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-05https://www.surakshanet.com/pdf/investor/Related%20Party%20Transaction%20Policy10-02-2025.pdffalsefalseNo default2026-01-012026-03-31AuditedStandalone785559000130280007985870001003180000013232300038652000106856000314866000693015000105572000010557200023931000145490003848000006709200000006709200028380006993000010416200021.291.29001.291.29000Notes to the audited standalone financial results <BR> 1. The audited standalone financial results for the quarter and year ended 31 March 2026 (“the financial results”) of Suraksha Diagnostic Limited (“the Company”) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and other accounting principles generally accepted in India and in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulations”). <BR> 2. The figures of the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended 31 December 2025 and 31 December 2024 respectively, which were subjected to limited review by the statutory auditors. <BR> 3. These financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 21 May 2026. These financiel results for the year ended 31 March 2026 have been audited by the statutory auditor and they have issued an unmodified opinion. <BR> 4. The Company is primarily engaged in the business of diagnostic centres for carrying out various pathology and radiology services and as such there are no separate reportable segments as per Ind AS 108 –‘Operating Segments’. <BR> 5. The Government of India had announced the implementation of the four Labour Codes - 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’) with effect from 21 November 2025. <BR> On 8 May 2026, the Ministry of Labour & Employment notified the final Central Rules under these Codes. The Company has assessed the impact of these changes, including the notified Rules, based on available information and actuarial valuation, and concluded that the impact accounted is not material to these standalone financial results. The Company continues to monitor the notification of State Rules. <BR> 6. The Board of Directors at its meeting held on 21 May 2026, proposed a dividend of Rs. 0.50 per equity share for FY2025-26 (FY 2024-25 Rs. Nil per equity). <BR> 7. In a step-down subsidiary of the Company, a dispute with the Government of Meghalaya (the public partner) has resulted in operational losses. As a result, the recoverability of the Company’s investments and loans advanced to subsidiary & trade receivables from step-down subsidiary, aggregating to Rs. 392.20 lakhs as at 31 March 2026 is under assessment. The Management is in the process of filing a fresh arbitration through its subsidiary and the Company believes that the outcome will be in their favour. Accordingly, no provision has been considered necessary in respect of the aforesaid matter. <BR> 8. The Company has completed the acquisition of Fetomat Wellness Privale Limited ('Fetomat') on April 08, 2025 by acquisition of 373423 equity shares of equity shares of Rs. 10/- each representing 63% of the total equity share capital of Fetomat, resulting in Fetomat becoming a subsidiary of the Company. <BR> 9. These audited standalone financial results are also available on the Company's website (www.surakshanet.com) and on the stock exchange websites (www.bseindia.com and www.nseinda.com). <BR> 10. Previous period's/year's figures have been regrouped/reclassified wherever necessary to conform to current period’s/ year's classification. <BR> 2025-04-012026-03-31AuditedStandalone30067910004352300030503140003610010000051670000012339900039601500011810480002578163000472151000047215100010728200024247000131529000034062200000003406220005694000346316000104162000223938040006.546.54006.546.54000Impairment Loss2945000Advertisement8720000Rent Expenses19609000Power and Fuel20389000Professional Fees paid132656000Repair and Maintenance19956000Information Technology Expenses13155000Security and Housekeeping Charges25741000Commission to collection centre19096000Other Expenses52599000Impairment Loss4671000Advertisement47090000Rent Expenses53895000Power and Fuel91306000Professional Fees paid513970000Repair and Maintenance90029000Information Technology Expenses48372000Security and Housekeeping Charges79973000Commission to collection centre59364000Other Expenses192378000168533300034986100000115051800018258000006311100002757170002115440005503720000112322000386666400081156000024861800023045000229386000068910005079400000456330006347290000045013930001041620002393804000249796600024979660001320000000133964000013409600008185000806710000014298160001529800023343000170891000194234000334126000543658000284710001482000005736110000020034270004501393000Notes to the audited standalone financial results <BR> 1. The audited standalone financial results for the quarter and year ended 31 March 2026 (“the financial results”) of Suraksha Diagnostic Limited (“the Company”) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) notified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and other accounting principles generally accepted in India and in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Regulations”). <BR> 2. The figures of the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published figures of nine months ended 31 December 2025 and 31 December 2024 respectively, which were subjected to limited review by the statutory auditors. <BR> 3. These financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on 21 May 2026. These financiel results for the year ended 31 March 2026 have been audited by the statutory auditor and they have issued an unmodified opinion. <BR> 4. The Company is primarily engaged in the business of diagnostic centres for carrying out various pathology and radiology services and as such there are no separate reportable segments as per Ind AS 108 –‘Operating Segments’. <BR> 5. The Government of India had announced the implementation of the four Labour Codes - 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’) with effect from 21 November 2025. <BR> On 8 May 2026, the Ministry of Labour & Employment notified the final Central Rules under these Codes. The Company has assessed the impact of these changes, including the notified Rules, based on available information and actuarial valuation, and concluded that the impact accounted is not material to these standalone financial results. The Company continues to monitor the notification of State Rules. <BR> 6. The Board of Directors at its meeting held on 21 May 2026, proposed a dividend of Rs. 0.50 per equity share for FY2025-26 (FY 2024-25 Rs. Nil per equity). <BR> 7. In a step-down subsidiary of the Company, a dispute with the Government of Meghalaya (the public partner) has resulted in operational losses. As a result, the recoverability of the Company’s investments and loans advanced to subsidiary & trade receivables from step-down subsidiary, aggregating to Rs. 392.20 lakhs as at 31 March 2026 is under assessment. The Management is in the process of filing a fresh arbitration through its subsidiary and the Company believes that the outcome will be in their favour. Accordingly, no provision has been considered necessary in respect of the aforesaid matter. <BR> 8. The Company has completed the acquisition of Fetomat Wellness Privale Limited ('Fetomat') on April 08, 2025 by acquisition of 373423 equity shares of equity shares of Rs. 10/- each representing 63% of the total equity share capital of Fetomat, resulting in Fetomat becoming a subsidiary of the Company. <BR> 9. These audited standalone financial results are also available on the Company's website (www.surakshanet.com) and on the stock exchange websites (www.bseindia.com and www.nseinda.com). <BR> 10. Previous period's/year's figures have been regrouped/reclassified wherever necessary to conform to current period’s/ year's classification. 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