General information about company

Scrip code523489
NSE SymbolN/A
MSEI SymbolN/A
ISIN*INE889F01017
Name of companyCHENNAI MEENAKSHI MULTISPECIALITY HOSPITAL LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2023
Date of end of financial year31-03-2024
Date of board meeting when results were approved30-05-2024
Date on which prior intimation of the meeting for considering financial results was informed to the exchange22-05-2024
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterYearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedAudited
Segment ReportingSingle segment
Description of single segmentHEALTH CARE SERVICES
Start date and time of board meeting30-05-2024 12:00
End date and time of board meeting30-05-2024 15:30
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202401-04-2023
BDate of end of reporting period31-03-202431-03-2024
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations954.913820.34
Other income17.7447.16
Total income972.653867.5
2Expenses
(a)Cost of materials consumed00
(b)Purchases of stock-in-trade161.82675.64
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade2.82.66
(d)Employee benefit expense 236.03980.47
(e)Finance costs24.0291.88
(f)Depreciation, depletion and amortisation expense28.57115.63
(f)Other Expenses
1OTHER EXPENSES505.91990.84
10
Total other expenses505.91990.84
Total expenses959.143857.12

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202401-04-2023
BDate of end of reporting period31-03-202431-03-2024
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3Total profit before exceptional items and tax13.5110.38
4Exceptional items 00
5Total profit before tax13.5110.38
7Tax expense
8Current tax8.0910.04
9Deferred tax49.6843.08
10Total tax expenses57.7753.12
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations-44.26-42.74
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period-44.26-42.74

Financial Results Ind-AS

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202401-04-2023
BDate of end of reporting period31-03-202431-03-2024
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1REIMBURSEMENT OF NET DEFINED BENEFIT LIABILITY-3.5-2.9
Total Amount of items that will not be reclassified to profit and loss-3.5-2.9
2Income tax relating to items that will not be reclassified to profit or loss 00
3Amount of items that will be reclassified to profit and loss
1Income tax relating to items that will not be reclassified to profit or loss 0.880.73
Total Amount of items that will be reclassified to profit and loss0.880.73
4Income tax relating to items that will be reclassified to profit or loss 00
5Total Other comprehensive income-2.62-2.17

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202401-04-2023
BDate of end of reporting period31-03-202431-03-2024
CWhether results are audited or unauditedAuditedAudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23Total Comprehensive Income for the period-46.88-44.91
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital746.89746.89
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve0
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-0.59-0.57
Diluted earnings (loss) per share from continuing operations-0.59-0.57
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations-0.59-0.57
Diluted earnings (loss) per share from continuing and discontinued operations-0.59-0.57
30Debt equity ratio00
31Debt service coverage ratio00
32Interest service coverage ratio00
33Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)GG



Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period31-03-2024
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment1465.75
Capital work-in-progress0
Investment property0
Goodwill0
Other intangible assets0
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments0
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets100.37
Total non-current financial assets100.37
Deferred tax assets (net)0
Other non-current assets25.17
Total non-current assets1591.29
2Current assets
Inventories40.09
Current financial asset
Current investments0
Trade receivables, current63.97
Cash and cash equivalents278.74
Bank balance other than cash and cash equivalents100
Loans, current0
Other current financial assets0
Total current financial assets442.71
Current tax assets (net)113.87
Other current assets92.92
Total current assets689.59

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period31-03-2024
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets2280.88
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital746.89
Other equity-779.64
Total equity attributable to owners of parent-32.75
Non controlling interest
Total equity-32.75
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current1097.67
Trade payables, non-current0
Other non-current financial liabilities0
Total non-current financial liabilities1097.67
Provisions, non-current105.85
Deferred tax liabilities (net)42.35
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities1245.87
Current liabilities
Current financial liabilities
Borrowings, current44.05
Trade payables, current95.7
Other current financial liabilities0
Total current financial liabilities139.75
Other current liabilities923.15
Provisions, current4.86
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities1067.76
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities2313.63
Total equity and liabilites2280.88
Disclosure of notes on assets and liabilitiesTextual Information(1)

Text Block

Textual Information(1)1. The entire operations of the Company relate to only one segment viz; Hospital.

2. The above results have been reviewed and recommended for adoption by the Audit Committee and approved by the Board of Directors at their meeting held on 30th May, 2024.

3. The financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules,2015, as amended from time to time and other recognised accounting practices and policies generally accepted in India and in compliance with the Regulation 33 of the SEBI (LODR) Regulations, 2015 to the extent applicable.

4. These financial results have been subjected to audit by the statutory auditors of the company.

5. Figures for the previous periods/year have been regrouped/reclassified and rearranged whenever considered necessary to confirm to the classification of current period.

6. The figures for the quarter ended March 31, 2024 and March 31, 2023 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto nine months of relevant financial year which were subjected to limited review by the auditors.



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202401-04-2023
Date of end of reporting period31-03-202431-03-2024
Whether accounts are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments

Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2023
BDate of end of reporting period31-03-2024
CWhether results are audited or unauditedAudited
DNature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax10.38
Adjustments for reconcile profit (loss)
Adjustments for finance costs75.94
Adjustments for decrease (increase) in inventories2.66
Adjustments for decrease (increase) in trade receivables, current53.58
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets1.91
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current-30.68
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current-72.64
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities55.62
Adjustments for increase (decrease) in other non-current liabilities42.35
Adjustments for depreciation and amortisation expense115.63
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss18.77
Adjustments for provisions, current-1.13
Adjustments for provisions, non-current12.23
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income20.4
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)-2.89
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)250.95
Net cash flows from (used in) operations261.33
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)52.4
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities208.93
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment14.62
Purchase of property, plant and equipment220.64
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0.36
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received20.4
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-185.98
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings90
Repayments of borrowings10.92
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid0
Interest paid75.94
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities3.14
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes26.09
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents26.09
Cash and cash equivalents cash flow statement at beginning of period252.65
Cash and cash equivalents cash flow statement at end of period278.74