Integrated Filing (Finance) Ind AS

CHENNAI MEENAKSHI MULTISPECIALITY HOSPITAL LIMITED

General Information

Scrip code*	523489
NSE Symbol*	NOTLISTED
MSEI Symbol*	NOTLISTED
ISIN*	INE889F01017
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	HEALTH CARE SERVICES
Start date of board meeting	25-05-2026
Start time of board meeting	12:00:00
End date of board meeting	25-05-2026
End time of board meeting	15:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	14-08-2024
Indicate Company website link for updated RPT policy of the Company	https://cmmh.in/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Textual Information(1)

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Textual Information(1)

During the quarter and financial year ended 31.03.2026, there were no default on loans and the Company has not issued any Debt securities.Accordingly, disclosure under said point is not applicable to the Company.

Financial Results - Ind-AS

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue 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.
1	Income
	Revenue from operations	981.05	3,703.90
	Other income	23.91	111.76
	Total income	1,004.96	3,815.66
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	210.47	750.05
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3.11	1.19
(d)	Employee benefit expense	233.31	972.20
(e)	Finance costs	22.72	89.81
(f)	Depreciation, depletion and amortisation expense	25.76	109.08
(g)	Other Expenses
1	Other Expenses	509.81	2,008.01
	Total other expenses	509.81	2,008.01
	Total expenses	1,005.18	3,930.34
3	Total profit before exceptional items and tax	(0.22)	(114.68)
4	Exceptional items	0.00	0.00
5	Total profit before tax	(0.22)	(114.68)
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	1.91	(2.96)
9	Total tax expenses	1.91	(2.96)
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	(2.13)	(111.72)
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	(2.13)	(111.72)
17	Other comprehensive income net of taxes	6.86	(7.09)
18	Total Comprehensive Income for the period	4.73	(118.81)
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	746.89	746.89
	Face value of equity share capital	10.00	10.00
22	Reserves excluding revaluation reserve		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	(0.03)	(1.50)
	Diluted earnings (loss) per share from continuing operations	(0.03)	(1.50)
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.00	0.00
	Diluted earnings (loss) per share from discontinued operations	0.00	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	(0.03)	(1.50)
	Diluted earnings (loss) per share from continuing and discontinued operations	(0.03)	(1.50)
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results	Textual Information(1)

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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 25th May, 2026.
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, 2026 and March 31, 2025 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.
7. On 21st November 2025, the Government of India notified the four new Labour Codes consolidated 29 labour laws. The Company has done the assessment and considered an impact of changes and accordingly accounted for additional expense of Rs 4.31 lakhs towards gratuity and leave liabilities.

Other Comprehensive Income

Amount in (Lakhs)

Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of net defined benefit liability/assets	9.17	(9.48)
2	Income tax relating to items that will not be reclassified to profit or loss	(2.31)	2.39
	Total Amount of items that will not be reclassified to profit and loss	6.86	(7.09)
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	6.86	(7.09)

Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1,277.39
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	0.10
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	0.00
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets
1	Other non-current assets	25.00
	Total of other non-current financial assets	25.00
	Total non-current financial assets	25.00
	Deferred tax assets (net)
	Other non-current assets
	Total of other non-current assets
	Total non-current assets	1,302.49
2	Current assets
	Inventories	42.26
	Current financial asset
	Current investments	0.00
	Trade receivables, current	89.51
	Cash and cash equivalents	64.48
	Bank balance other than cash and cash equivalents	459.76
	Loans, current	0.00
	Other current financial assets
	Total of Other current financial assets
	Total current financial assets	613.75
	Current tax assets (net)	119.26
	Other current assets
1	Other Current Assests	46.33
	Total of other current assets	46.33
	Total current assets	821.60
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2,124.09
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	746.89
	Other equity	(1,054.43)
	Total equity attributable to owners of parent	(307.54)
	Non controlling interest
	Total equity	(307.54)
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1,062.64
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total of other non-current financial liabilities
	Total non-current financial liabilities	1,062.64
	Provisions, non-current	121.03
	Deferred tax liabilities (net)	25.31
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	1,208.98
	Current liabilities
	Current financial liabilities
	Borrowings, current	0.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	150.84
	Total Trade payable	150.84

	Other current financial liabilities
	Total of other current financial liabilities
	Total current financial liabilities	150.84
	Other current liabilities
1	Other current liabilities	1,023.32
	Total of other current liabilities	1,023.32
	Provisions, current	48.49
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1,222.65
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2,431.63
	Total equity and liabilites	2,124.09
	Disclosure of notes on assets and liabilities	Textual Information(1)

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Textual Information(1)

Cash flow statement indirect

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	(114.68)
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	74.45
	Adjustments for decrease (increase) in inventories	1.19
	Adjustments for decrease (increase) in trade receivables, current	(9.85)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	20.43
	Adjustments for decrease (increase) in other non-current assets	0.17
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	0.00
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	(5.91)
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	(11.83)
	Adjustments for increase (decrease) in other non-current liabilities	(5.35)
	Adjustments for depreciation and amortisation expense	109.08
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	18.63
	Adjustments for provisions, non-current	(3.29)
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	32.26
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	(9.48)
	Other adjustments for non-cash items	0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	145.98
	Net cash flows from (used in) operations	31.30
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	(5.35)
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	36.65
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	0.00
	Purchase of property, plant and equipment	9.91
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	184.76
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	32.26
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) investing activities	(162.41)
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	0.00
	Payments of lease liabilities	0.00
	Dividends paid	0.00
	Interest paid	74.45
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	(74.45)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(200.21)
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	(200.21)
	Cash and cash equivalents cash flow statement at beginning of period	264.69
	Cash and cash equivalents cash flow statement at end of period	64.48

Details of Impact of Audit Qualification

Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results			Yes
Sr.No	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	Elias George & Co., Chartered Accountants, Chennai	Yes	31-12-2027

Audit qualification

Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors Comments on (i) or (ii) above
No records available

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Amount in (Lakhs)

													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
No records available

Objects for which funds have been raised and where there has been a deviation, in the following table:
Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
No records available