Krishna Institute of Medical Sciences Limited — quarter and year ended 31 March 2026
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current Assets | ||
| Property, plant and equipment | 13,976 | 7,238 |
| Capital work-in-progress | 1,160 | 5,303 |
| Intangible assets | 220 | 208 |
| Right-of-use assets | 1,140 | 287 |
| Financial assets | ||
| (i) Investments | 15,228 | 12,258 |
| (ii) Loans | 6,201 | 2,886 |
| (iii) Other financial assets | 199 | 153 |
| Non-current tax assets (net) | 35 | – |
| Other non-current assets | 354 | 564 |
| Total Non-current Assets – (1) | 38,513 | 28,897 |
| 2. Current Assets | ||
| Inventories | 398 | 263 |
| Financial assets | ||
| (i) Trade receivables | 2,784 | 1,874 |
| (ii) Cash and cash equivalents | 251 | 261 |
| (iii) Bank balances other than (iii) above | 49 | 35 |
| (iv) Loans | 261 | 99 |
| (v) Other financial assets | 325 | 274 |
| Other current assets | 270 | 188 |
| Total Current Assets – (2) | 4,338 | 2,994 |
| 3. Total Assets (3) = (1)+(2) | 42,851 | 31,891 |
| B. EQUITY AND LIABILITIES | ||
| 4. Equity | ||
| Equity share capital | 800 | 800 |
| Other equity | 23,487 | 20,880 |
| Total Equity – (4) | 24,287 | 21,680 |
| 5. Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 11,032 | 5,771 |
| (ii) Lease liabilities | 724 | – |
| (iii) Other financial liabilities | 98 | 26 |
| Provisions | 255 | 207 |
| Other non-current liabilities | 241 | 228 |
| Deferred tax liabilities (net) | 567 | 392 |
| Total Non-current liabilities – (5) | 12,917 | 6,624 |
| 6. Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 3,496 | 1,309 |
| (ii) Lease liabilities | 11 | – |
| (iii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises: | 250 | 52 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 886 | 892 |
| (iv) Other financial liabilities | 344 | 833 |
| Provisions | 181 | 139 |
| Other current liabilities | 479 | 346 |
| Current tax liabilities (net) | – | 16 |
| Total Current liabilities – (6) | 5,647 | 3,587 |
| Total Equity and Liabilities (7) = (4)+(5)+(6) | 42,851 | 31,891 |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|
| I. Cash flows from operating activities: | ||
| Profit before tax for the year | 3,527 | 4,031 |
| Adjustments for operating activities: | ||
| Depreciation and amortisation expense | 861 | 577 |
| Profit on sale of property, plant and equipment | (7) | (128) |
| Provision of expected credit loss for trade receivables (including bad debts) | 21 | 81 |
| Guarantee commission income | – | (161) |
| Rental income | (1) | (1) |
| Interest income | (506) | (224) |
| Deferred Government grants income | (35) | – |
| Interest income on income tax refund | – | (4) |
| Loss/(gain) on fair valuation of Call option (net) | 38 | (108) |
| Gain on mutual funds | (1) | (29) |
| Finance costs | 787 | 232 |
| Operating cash flows before working capital changes | 4,684 | 4,266 |
| Adjustments for: | ||
| – Increase in trade receivables | (931) | (468) |
| – Increase in inventories | (135) | (42) |
| – Increase in other financial assets and other assets | (288) | (110) |
| – Increase in trade payables, other financial liabilities, provisions and other liabilities | 391 | 188 |
| Cash generated from operations | 3,721 | 3,834 |
| Income taxes paid, net of refunds | (796) | (898) |
| Net cash generated from operating activities (1) | 2,925 | 2,936 |
| II. Cash flows from investing activities | ||
| Purchase of property, plant and equipment and other intangible assets, including capital work-in-progress and capital advances | (3,566) | (3,517) |
| Proceeds from sale of property, plant and equipment | 15 | 459 |
| Investment in subsidiaries | (2,970) | (2,202) |
| Advance for investment in subsidiary | (54) | |
| Investment in mutual funds | (900) | (1,895) |
| Proceeds from sale of mutual funds | 901 | 2,540 |
| Loans given to subsidiaries | (4,692) | (2,928) |
| Loans repaid by subsidiaries | 1,466 | 1,147 |
| Redemption of bank deposits (having original maturity of more than three months) | 12 | 12 |
| Investment in bank deposits (having original maturity of more than three months) | (24) | (46) |
| Rental income received | 1 | 1 |
| Interest received | 253 | 163 |
| Net cash flows used in investing activities (2) | (9,558) | (6,266) |
| III. Cash flows from financing activities | ||
| Proceeds from long-term borrowings | 6,682 | 3,871 |
| Repayment of long-term borrowings | (791) | (219) |
| Proceeds from short-term borrowings (net) | 1,541 | 165 |
| Interest paid | (809) | (431) |
| Net cash flows generated from financing activities (3) | 6,623 | 3,386 |
| Net (decrease)/increase in cash and cash equivalents (1+2+3) | (10) | 56 |
| Cash and cash equivalents at the beginning of the year | 261 | 205 |
| Cash and cash equivalents at the end of the year | 251 | 261 |
| Components of cash and cash equivalents | ||
| Cash on hand | 14 | 14 |
| Balances with banks – On current accounts | 237 | 247 |
| Total | 251 | 261 |
| S.No | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| 1 | Non-current Assets | ||
| Property, plant and equipment | 41,862 | 21,988 | |
| Capital work-in-progress | 6,062 | 12,138 | |
| Goodwill | 3,386 | 3,386 | |
| Other intangible assets | 570 | 677 | |
| Right-of-use assets | 11,283 | 7,434 | |
| Investments accounted for using equity method | 875 | 765 | |
| Financial assets | |||
| (i) Investments | 6 | 6 | |
| (ii) Loans | 134 | 55 | |
| (iii) Other financial assets | 778 | 601 | |
| Deferred tax asset (net) | 1,274 | 599 | |
| Non-current tax assets (net) | 550 | 438 | |
| Other non-current assets | 1,433 | 2,300 | |
| Total Non-current Assets – (1) | 68,213 | 50,387 | |
| 2 | Current Assets | ||
| Inventories | 969 | 640 | |
| Financial assets | |||
| (i) Investments | 151 | 220 | |
| (ii) Trade receivables | 5,542 | 3,954 | |
| (iii) Cash and cash equivalents | 554 | 560 | |
| (iv) Bank balances other than (iii) above | 193 | 245 | |
| (v) Loans | 722 | 492 | |
| (vi) Other financial assets | 675 | 485 | |
| Other current assets | 568 | 377 | |
| Total Current Assets – (2) | 9,374 | 6,973 | |
| 3 | Total Assets (3) = (1)+(2) | 77,587 | 57,360 |
| 4 | EQUITY AND LIABILITIES | ||
| Equity | |||
| Equity share capital | 800 | 800 | |
| Other equity | 21,674 | 20,578 | |
| Equity attributable to Shareholders of the company – (4) | 22,474 | 21,378 | |
| 5 | Non-controlling interests – (5) | 3,111 | 2,810 |
| 6 | Total Equity (6) = (4)+(5) | 25,585 | 24,188 |
| 7 | Non-current liabilities | ||
| Financial liabilities | |||
| (i) Borrowings | 26,726 | 16,542 | |
| (ii) Lease liabilities | 9,648 | 6,331 | |
| (iii) Other financial liabilities | 1,494 | 777 | |
| Provisions | 457 | 335 | |
| Other non-current liabilities | 608 | 357 | |
| Deferred tax liabilities (net) | 680 | 468 | |
| Total Non-current liabilities – (7) | 39,613 | 24,810 | |
| 8 | Current liabilities | ||
| Financial liabilities | |||
| (i) Borrowings | 5,714 | 2,567 | |
| (ii) Lease liabilities | 441 | 176 | |
| (iii) Trade payables | |||
| (a) Total outstanding dues of micro enterprises and small enterprises; and | 534 | 150 | |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,694 | 2,541 | |
| (iv) Other financial liabilities | 1,900 | 2,110 | |
| Provisions | 326 | 264 | |
| Other current liabilities | 780 | 538 | |
| Current tax liabilities (net) | – | 16 | |
| Total Current liabilities – (8) | 12,389 | 8,362 | |
| 9 | Total Equity and Liabilities (9) = (6)+(7)+(8) | 77,587 | 57,360 |
| Particulars | For the year ended 31-Mar-26 (Audited) | For the year ended 31-Mar-25 (Audited) |
|---|---|---|
| I. Cash flows from operating activities: | ||
| Profit before tax for the year | 3,339 | 5,581 |
| Adjustments for operating activities: | ||
| Depreciation and amortisation expenses | 2,832 | 1,772 |
| Finance costs | 2,025 | 903 |
| Loss/(profit) on sale of property, plant and equipment (net) | 5 | (109) |
| Provision of expected credit loss for trade receivables (including bad debts) | 97 | 130 |
| Interest income | (121) | (102) |
| Deferred Government grants income | (35) | – |
| Liabilities no longer required written back | (10) | (6) |
| Gain on mutual funds | (5) | (48) |
| Rental income | (16) | (7) |
| Loss/(gain) on fair valuation of Call option (net) | 38 | (108) |
| Income on termination of lease | – | (5) |
| Share of profit from associate | (26) | – |
| Operating cash flows before working capital changes | 8,123 | 8,001 |
| Adjustments for: (Increase)/Decrease | ||
| – in Trade receivables | (1,685) | (934) |
| – in Inventories | (329) | (133) |
| – in Other financial assets and other assets | (465) | (322) |
| Increase in trade payables, other financial liabilities, provisions and other liabilities | 974 | 620 |
| Cash generated from operations | 6,618 | 7,232 |
| Income taxes paid, net of refunds | (1,510) | (1,414) |
| Net cash generated from operating activities (1) | 5,108 | 5,818 |
| II. Cash flows from investing activities | ||
| Purchase of property, plant and equipment and other intangible assets, including capital work-in-progress and capital advances | (14,279) | (10,089) |
| Proceeds from sale of property, plant and equipment | 150 | 472 |
| Investment in associate | (84) | (27) |
| Acquisition of subsidiaries | – | (1,123) |
| Acquisition of business | – | (634) |
| Investment in mutual funds | (1,990) | (3,500) |
| Proceeds from sale of mutual funds | 2,064 | 4,157 |
| Loans given | (864) | (272) |
| Loans repayment received | 555 | – |
| Redemption of bank deposits (having original maturity of more than three months) | 105 | 117 |
| Investment in bank deposits (having original maturity of more than three months) | (287) | (349) |
| Rental income received | 16 | 7 |
| Interest received | 97 | 79 |
| Net cash used in investing activities (2) | (14,517) | (11,162) |
| III. Cash flows from financing activities | ||
| Proceeds from long-term borrowings | 13,423 | 8,487 |
| Repayment of long-term borrowings | (2,095) | (837) |
| Proceeds from short-term borrowings (net) | 1,962 | 288 |
| Issue of preference shares to non-controlling interest | 192 | 64 |
| Issue of shares to non-controlling interest | 288 | – |
| Acquisition of non-controlling interest | (1,505) | (942) |
| Share application money received from non-controlling interest | 8 | – |
| Advance paid for acquisition of non-controlling interest | (54) | – |
| Payment of principal of lease liability | (685) | (131) |
| Payment of interest on lease liability | (59) | (269) |
| Interest paid | (2,072) | (1,229) |
| Net cash flows generated from financing activities (3) | 9,403 | 5,431 |
| Net (decrease)/increase in cash and cash equivalents (1+2+3) | (6) | 87 |
| Cash and cash equivalents acquired through business combination | – | 4 |
| Cash and cash equivalents at the beginning of the year | 560 | 469 |
| Cash and cash equivalents at the end of the year | 554 | 560 |
| Components of cash and cash equivalents | ||
| Cash on hand | 29 | 32 |
| Balances with banks – On current accounts | 391 | 461 |
| Balances with banks – In deposit accounts (with original maturity of 3 months or less) | 134 | 67 |
| Total | 554 | 560 |
| Sr. No | Particulars | Description |
|---|---|---|
| 1 | Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise | Appointment of M/s. Sagar & Associates, Cost Accountants (A peer reviewed firm), as the cost auditors of the Company. |
| 2 | Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment | Appointed on May 15, 2026 for a term of one year i.e April 1, 2026, to March 31, 2027. |
| 3 | Brief profile (in case of appointment) | M/s. Sagar & Associates is a leading firm of Cost & Management Accountants having diversified activities in Cost and Management Accounting area. The firm consisting of qualified Cost Accountants and has |