Vijaya Diagnostic Centre Limited — quarter and year ended 31 March 2026
Standalone Financial Results (quarter and year ended 31 March 2026) — Rs. in Lakhs except as stated
| Sl. No. | Particulars | Quarter ended 31 March 2026 Audited (Refer Note 3) | Quarter ended 31 December 2025 Unaudited (Refer Note 7) | Quarter ended 31 March 2025 Audited (Refer Note 3 & 7) | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited (Refer Note 7) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 20,626.71 | 19,308.31 | 16,163.85 | 76,542.88 | 63,400.30 | |
| (b) Other income | 722.75 | 554.51 | 548.91 | 2,515.81 | 1,852.09 | |
| Total income | 21,349.46 | 19,862.82 | 16,712.76 | 79,058.69 | 65,252.39 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 2,367.27 | 2,291.98 | 2,064.74 | 8,938.90 | 7,923.24 | |
| (b) Employee benefits expense | 3,137.70 | 3,065.11 | 2,626.05 | 12,139.49 | 10,383.38 | |
| (c) Finance costs | 874.11 | 795.23 | 660.04 | 3,081.54 | 2,499.24 | |
| (d) Depreciation and amortisation expense | 2,141.93 | 2,124.75 | 1,714.77 | 8,042.50 | 6,466.43 | |
| (e) Other expenses | 6,002.50 | 5,682.97 | 4,990.79 | 23,217.42 | 19,624.71 | |
| Total expenses | 14,523.51 | 13,960.04 | 12,056.39 | 55,419.85 | 46,897.00 | |
| 3 | Profit before tax and exceptional items [1-2] | 6,825.95 | 5,902.78 | 4,656.37 | 23,638.84 | 18,355.39 |
| 4 | Exceptional items (Refer Note 5) | – | – | 102.96 | – | 102.96 |
| 5 | Profit before tax [3-4] | 6,825.95 | 5,902.78 | 4,553.41 | 23,638.84 | 18,252.43 |
| 6 | Tax expense | |||||
| (a) Current tax | 1,472.17 | 1,155.00 | 940.23 | 5,014.17 | 3,892.56 | |
| (b) Deferred tax | 88.64 | 326.54 | 270.70 | 793.64 | 766.90 | |
| Total tax expense | 1,560.81 | 1,481.54 | 1,210.93 | 5,807.81 | 4,659.46 | |
| 7 | Profit for the period/year [5 – 6] | 5,265.14 | 4,421.24 | 3,342.48 | 17,831.03 | 13,592.97 |
| 8 | Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) Remeasurement of defined benefit liability / (asset) | 56.93 | (3.64) | (21.98) | 83.21 | (34.84) | |
| (b) Income-tax relating to above item | (14.33) | 0.92 | 5.53 | (20.94) | 8.77 | |
| Other comprehensive income for the period/year (net of tax) | 42.60 | (2.72) | (16.45) | 62.27 | (26.07) | |
| 9 | Total comprehensive income for the period/year [7 + 8] | 5,307.74 | 4,418.52 | 3,326.03 | 17,893.30 | 13,566.90 |
| 10 | Paid-up equity share capital (Face value of Re. 1 each) (Refer Note 6 & 7) | 1,028.97 | 1,027.25 | 1,026.37 | 1,028.97 | 1,026.37 |
| 11 | Other equity (Refer Note 7) | 93,316.29 | 76,987.34 | |||
| 12 | Earnings per equity share (face value of Re. 1 each fully paid up) (Refer Note 6 & 7) | |||||
| – Basic (in Rs.) | 5.12 | 4.30 | 3.25 | 17.33 | 13.23 | |
| – Diluted (in Rs.) | 5.11 | 4.29 | 3.24 | 17.31 | 13.20 |
Standalone Balance Sheet — Rs. in Lakhs except as stated
| Sl. No. | Particulars | As at 31 March 2026 Audited | As at 31 March 2025 Audited (Refer Note 7) |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| (a) Property, plant and equipment | 51,565.59 | 41,852.76 | |
| (b) Capital work-in-progress | 3,424.01 | 6,717.83 | |
| (c) Right-of-use assets | 34,210.96 | 24,930.61 | |
| (d) Other intangible assets | 454.67 | 530.59 | |
| (e) Intangible assets under development | 78.65 | – | |
| (e) Financial assets | |||
| (i) Investments | 14,264.82 | 14,336.11 | |
| (ii) Loans | 2,709.00 | 1,626.00 | |
| (iii) Other financial assets | 4,579.79 | 1,446.03 | |
| (f) Other tax assets (net) | – | 116.15 | |
| (g) Other non-current assets | 3,082.22 | 864.00 | |
| Total non-current assets | 114,369.71 | 92,420.08 | |
| II | Current assets | ||
| (a) Inventories | 445.71 | 386.38 | |
| (b) Financial assets | |||
| (i) Investments | 22,493.27 | 18,308.88 | |
| (ii) Trade receivables | 2,103.27 | 1,283.68 | |
| (iii) Cash and cash equivalents | 3,776.47 | 1,084.12 | |
| (iv) Bank balances other than (iii) above | 1,305.96 | 3,123.71 | |
| (v) Other financial assets | 801.05 | 4,902.72 | |
| (c) Other current assets | 680.02 | 587.96 | |
| Total current assets | 31,605.75 | 29,677.45 | |
| TOTAL ASSETS (I + II) | 145,975.46 | 122,097.53 | |
| I | EQUITY AND LIABILITIES | ||
| Equity | |||
| (a) Equity share capital | 1,028.97 | 1,026.37 | |
| (b) Other equity | 93,316.29 | 76,987.34 | |
| Total equity | 94,345.26 | 78,013.71 | |
| II | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 37,805.95 | 27,254.72 | |
| (b) Provisions | 1,051.52 | 943.71 | |
| (c) Deferred tax liabilities (net) | 1,325.90 | 511.31 | |
| (d) Other non-current liabilities | 46.60 | 30.14 | |
| Total non-current liabilities | 40,229.97 | 28,739.88 | |
| III | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 1,816.89 | 1,943.87 | |
| (ii) Trade payables | |||
| – Total outstanding dues of micro enterprises and small enterprises; and | 256.16 | 90.75 | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,236.48 | 2,979.65 | |
| (iii) Other financial liabilities | 4,745.62 | 9,003.55 | |
| (b) Other current liabilities | 489.11 | 413.32 | |
| (c) Provisions | 764.57 | 558.71 | |
| (d) Current tax liabilities (net) | 91.40 | 354.09 | |
| Total current liabilities | 11,400.23 | 15,343.94 | |
| Total liabilities ( II + III ) | 51,630.20 | 44,083.82 | |
| TOTAL EQUITY AND LIABILITIES (I + II + III) | 145,975.46 | 122,097.53 |
Standalone Statement of Cash Flows — Rs. in Lakhs except as stated
| Particulars | For the period ended 31 March 2026 Audited | For the period ended 31 March 2025 Audited (Refer Note 7) |
|---|---|---|
| (A) Cash flows from operating activities | ||
| Profit before tax | 23,638.84 | 18,252.44 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 8,042.50 | 6,466.44 |
| Net gain on sale/retirement of property, plant and equipment | (69.10) | 28.81 |
| Interest income under the effective interest method | (727.01) | (609.07) |
| Profit on sale of mutual fund investments (net) | (729.34) | (773.51) |
| Fair value gain on investments measured at FVTPL | (437.92) | (409.69) |
| Share of Profit from VDC Diagnostics (Karnataka) LLP | (435.72) | – |
| Loss allowance for trade receivables | 60.00 | – |
| Equity-settled share-based payment transactions (ESOP) | 172.85 | 159.20 |
| Finance costs | 2,905.84 | 2,290.80 |
| Liabilities no longer required written back | (5.29) | (31.44) |
| Operating profit before working capital adjustments | 32,415.65 | 25,373.98 |
| Working capital adjustments: | ||
| Decrease / (Increase) in trade receivables | (859.59) | 30.43 |
| Decrease / (Increase) in inventories | (59.33) | 64.37 |
| (Increase) in other financial assets | (16.26) | (108.38) |
| (Increase) in other assets and deposits | (1,715.54) | (1,051.82) |
| Increase in trade payables | 427.53 | 5.11 |
| Increase in provisions and other liabilities | 424.34 | 161.17 |
| Increase in other financial liabilities | 140.35 | 93.78 |
| Cash generated from operating activities | 30,757.15 | 24,568.64 |
| Income tax paid, net | (5,160.71) | (3,730.83) |
| Net cash generated from operating activities | 25,596.44 | 20,837.81 |
| Particulars | For the period ended 31 March 2026 Audited | For the period ended 31 March 2025 Audited (Refer Note 7) |
|---|---|---|
| (B) Cash flows from investing activities | ||
| Acquisition of property, plant and equipment, capital work-in-progress (CWIP), other intangible assets and intangible assets under development (including capital advances and capital creditors) | (16,581.53) | (7,349.36) |
| Proceeds from sale of property, plant and equipment | 128.68 | 212.54 |
| Investment in liquid mutual funds/bonds, net | (3,017.13) | (6,212.70) |
| Deposits made having original maturity of more than 3 months | (5,026.13) | (8,485.00) |
| Deposits redeemed having original maturity of more than 3 months | 7,686.99 | 5,595.21 |
| Loans given to subsidiaries | (1,543.00) | (840.00) |
| Loans repaid by subsidiaries | 460.00 | – |
| Investment and Profit withdrawal from VDC LLP | 507.01 | – |
| Interest received on deposits having original maturity of more than 3 months | 596.45 | 223.72 |
| Interest received on loans given to subsidiaries | 204.59 | 168.30 |
| Net cash used in investing activities | (16,584.07) | (16,687.29) |
| Particulars | For the period ended 31 March 2026 Audited | For the period ended 31 March 2025 Audited (Refer Note 7) |
|---|---|---|
| (C) Cash flows from financing activities | ||
| Principal payment of lease liabilities | (1,744.52) | (1,839.59) |
| Finance costs paid | (2,841.04) | (2,228.58) |
| Proceeds from the exercise of employee stock options | 319.89 | 410.42 |
| Dividend paid | (2,054.35) | (1,026.23) |
| Net cash used in financing activities | (6,320.02) | (4,683.98) |
| Particulars | Amount (Rs. in Lakhs) | |
|---|---|---|
| Net increase/(decrease) in cash and cash equivalents (A + B + C) | 2,692.35 | (533.46) |
| Cash and cash equivalents at the beginning of the period | 1,084.12 | 1,617.58 |
| Cash and cash equivalents at the end of the period | 3,776.47 | 1,084.12 |
Cash and cash equivalents as per above comprise of the following — Rs. in Lakhs except as stated
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| Cash on hand | 71.84 | 100.38 |
| Balances in wallets | 15.81 | – |
| Balances with banks | ||
| – in current accounts | 1,174.80 | 482.74 |
| – in deposit accounts having maturity less than three months | 2,514.02 | 501.00 |
| Total cash and cash equivalents | 3,776.47 | 1,084.12 |
Consolidated Financial Results (quarter and year ended 31 March 2026) — Rs. in Lakhs except as stated
| Sl. No. | Particulars | Quarter ended