Sharma East India Hospitals & Medical Research Ltd — Results, 23-05-2025: Result

SHARMA EAST INDIA HOSPITALS AND MEDICAL RESEARCH LTD.

Regd. Office: Jaipur Hospital, Near SMS Stadium, Lal Kothi, Tonk Road, Jaipur-302015 (Raj.)

Phone: 0141-2742557, 2742266 CIN: L85110RJ1989PLC005206

E-Mail: sharmaeastindia@gmail.com Website: www.jaipurhospital.co.in

Date: 23 May 2025

To,

Department of Corporate Service (DCS-CRD),

BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street, Fort,

Mumbai – 400 001

Subject: Outcome of Board Meeting held on May 23 2025, Pursuant to Regulation 30 of the SEBI (Listing

Obligation and Disclosure Requirements) Regulations. 2015.

Reference: SHARMA EAST INDIA HOSPITALS AND MEDICAL RESEARCH LTD. Script Code:

524548.

Dear Sir,

In pursuance of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements)

Regulations, 2015 we hereby submit following documents:

1. Audited Standalone financial results for the quarter and year ended March 31, 2025;

2. Statement of Standalone Assets and Liabilities for the year ended March 31, 2025;

3. Declaration with respect to financial Results for the year ended March, 2025;

4. Auditors report for the year ended March 31, 2025.

You are requested to kindly take the same on your record.

Kindly take the same on your record and acknowledge receipt of the same.

Thanking you.

Yours Faithfully

For SHARMA EAST INDIA HOSPITALS & MEDICAL RESEARCH LIMITED

_____________________

Bhawana Sharma

(Company Secretary

And Compliance Officer)

M. No. A61665

SHARMA

EAST

INDIA

HOSPITALS

&

MEDICAL

RESEARCH

LIMITED

NEAR

SMS

STADIUM,

LAL

KOTHI,

TONK

ROAD

JAIPUR

CIN:

L85110RJ1989PLC005206

Audited

Financial

Results

for

the

Quarter

and

Year

ended

March

31,

2025

s.

No.

1

Income

from

Operations

(a)

Revenue

from

Operations

(b)

Other

Income

1

Total

Revenue

2 Expenses

Particulars

(a)

Cost

of

materials

consumed

(b)

Purchase

of

stock

in

trade

(c)

Change

in

Inventories

of

stock

in

trade

(d)

Employee

benefits

expense

(e)

Finance

cost

(f)

Depreciation

and

amortisation

expense

(g)

Share

of

consultants

(h)

Accomodation

&

Surgery

Expenses

(i)

Other

Expenses

Total

Expenses

31.03.2025

(Audited)

598.39

23.39

621.78

42.45

186.05

(110.83)

129.20

14.29

67.40

205.05

65.46

599.07

3 Profit/(Loss)

before

exceptional

items

&

tax

(1-2)

4 Exceptional

Items

le.

22.71

5 Profit/(Loss)

before

tax

(3-4)

6ITax

expense

~d,»\)~

.

~,,,,,"

v<"~

~\~

~

22.71

Quarter

Ended

31.12.2024

(Unaudited)

815.07

4.05

819.12

138.48

168.71

(5.34)

116.25

15.29

36.31

212.85

97.69

780.24

38.88

38.88

(Rs.

In

lakhs,

Except

per

share

Data)

31.03.2024

(Audited)

180.11

530.66

710.77

108.69

53.51

(16.60)

79.98

14.02

45.55

165.73

115.05

106.76

672.69

38.08

38.08

Year

Ended

31.03.2025

(Audited)

2,987.20

31.39

3,018.59

---

416.25

677.86

(129.91)

456.16

71.60

183.65

761.65

6.52

433.53

l.,§_77.31

141.28

141.28

31.03.2024

(Audited)

1,852.34

530.66

2,383.00

394.88

126.67

(16.60)

260.10

94.69

148.04

455.80

513.58

305.47

2,282.63

100.37

100.37

Current

tax

/ MAT

Taxation

for

Earlier

years

Deferred

tax

-~~

.

~~

~~

__.......

.....

IW""'

{7.25)

10.11

15.99

23.58

15.99

toC

t

~~

(0.06)

-

13.44

(0.06)

13.44

Total

Tax

Expenses

7 Profit/(Loss)

for

the

period

(5-6)

8

Other

Comprehensive

Income

Changes

inf

air

value

of

investments

ir/equity

shares

carred

at

fair

value

through

OCI

(i)

I

Items

that

will

not

be

reclassified

to

profit

or

loss

{ii)

Income

tax

relating

to

items

that

will

not

be

reclassified

to

profit

or

loss

Other

Comprehensive

Income

for

the

period

9

Total

Comprehensive

Income

(7+8)

10

Paid

up

equity

share

capital

(face

value

of

Rs.

10/-

each)

11

Earnings

per

share

Basic

Diluted

6.6

-

4.64

6.6

4.64

(13.98)

10.11

34.07

16.85

34.07

36.69

I

28.77

I

4.01

I

124.43

I

66.30

36.69

28.77

4.01

124.43

66.30

328.38

328.38

328.38

328.38

328.38

1.12

0.88

0.12

3.79

2.02

1.12

0.88

0.12

3.79

2.02

nmn,r:

:::,

r

Notes:-

1.

The

above

results

have

been

reviewed

by

the

Audit

Committee

and

approved

by

the

Board

of

Directors

of

the

Company

at

its

meeting

held

on

23

th

May,

2025.

The

statutory

Auditors

have

carried

out

an

Audit

of

above

Financial

Results.

2.

The

Company

is

not

a

Large

Corporate

as

per

the

applicability

criteria

given

under

the

SEBI

circular

SEBIHO/DDHS/CIR/P/2018/144

Dated

"26

Nov~mber,

2018."

3.

The

figures

of

the

quarter

ended

March

are

the

balancing

figures

between

the

audited

figures

in

respect

to

the

full

Financial

year

upto

March

and

the

published

year

to

date

figures

upto

December

of

each

year,

being

the

date

of

the

end

of

the

third

quarter

of

respective

financial

years,

which

were

subject

to

Limited

review

by

the

Statutory

Auditors.

4.

The

figures

of

the

previous

period

/

year

have

been

re-grouped

/re-arranged

and

/

or

recast

wherever

found

necessary.

For

SHARMA

EAST

IN~~s.HOSPITALS

&

1

~

MED'.\£~:RES~-LIMITED

"'~~,~

.

or\sed

S\gnato,V

1

ailendra

Kumar

Sharma

(Managing·

Director)

DIN

00432070

23.05.2025

At

Jaipur

SHARMA

EAST

INDIA

HOSPITALS

&

MEDICAL

RESEARCH

LIMITED

JAIPUR

HOSPITAL,

NEAR

SMS

STADIUM,

LAL

KOTHI,

TONK

ROAD

JAIPUR,

RAJASTHAN

CIN:

L85110RJ1989PLC005206

BALANCE

SHEET

AS

AT

31ST

MARCH,

2025

Amount

In

Lakhs

Parttculars

I.

ASSETS

( 1)

Non-Current

Assets

(a)

Property,

Plant

and

Equipment

(b)

Capital

Work-in-Progress

(c)

Financial

Assets

(i)

Investments

(ii)

Others

(d)

Other

Non

Current

Assets

Total

Non-

Current

Assets

(2)

Current

Assets

(a)

Inventories

(b)

Financial

Assets

(i)

Trade

Receivables

(ii)

Cash

and

Cash

Equivalents

(iii)

Other

Balances

with

Banks

(iv)

Others

(c)

Other

Current

Assets

Total

Current

Assets

Total

Assets

II.

EQUITY

AND

LIABILITIES

(1)

EQUITY

(a)

Equity

Share

Capital

(b)

Other

Equity

Total

EQuity

(2)

LIABILITIES

(A)

Non-Current

Liabilities

(a)

Financial

Liabilities

(i)

Borrowings

(ii)

Other

Financial

Liabilities

(b)

Deferred

Tax

Liabilities

(Net)

(c)

Other

Non

Current

Liabilities

Total

Non

-

current

liabilities

(8)

Current

Liabilities

(a)

Financial

Liabilities

(i)

Borrowings

(ii)

Trade

Payables

(A)

total

outstanding

dues

of

micro

enterprises

and

small

enterprises;

and

(B)

total

outstanding

dues

of

creditors

other

than

micro

enterprises

and

small

enterprises.

(Iii)

Other

Financial

Liabilities

(b)

Other

Current

Liabilities

(c)

Provisions

Total

Current

liabilities

Total

Equity

and

Liabilities

Note

No.

As

at

31st

March

2025

1

936.50

-

2

204.77

3

146.64

4

31.86

1.319.77

5

316.89

6

654.35

7

44.82

-

8

9.14

9

422.49

1,447.69

2,767.46

10

415.75

11

831.92

1,247.67

12

117.03

-

13

21.29

-

138.32

14

108.83

15

-

627.98

16

562.56

17

58.52

18

23.58

1,381.47

2,767.46

1\ta

:t

t

1nd,a

Hosp

-A

fOf

snarma

Eaiesearch

um\tcu

a.Med

•

~

As

at

31st

March

2024

769.74

-

204.77

829.83

-

1,804.34

68.19

258.48

51.31

-

8.52

325.89

712.39

2,516.73

415.75

707.49

1,123.24

116.79

-

27.96

-

144.75

387.40

-

499.88

261.67

83.80

15.99

1,248.74

2,516.73

SHARMA

EAST

INDIA

HOSPITALS

&

MEDICAL

RESEARCH

LIMITED

JAIPUR

HOSPITAL,

NEAR

SMS

STADIUM,

LAL

KOTHI,

TONK

ROAD

JAIPUR,

RAJASTHAN

CIN:

L85110RJ1989PLC005206

STATEMENT

OF

CASH

FLOWS

FOR

THE

YEAR

ENDED

31ST

MARCH

2025

Amount

1n

Lakhs

PARTICULARS

For

the

year

ended

For

the

year

ended

March

March

31,

2025

31,

2024

A.

Cash

Flow

from

Operating

Activities

Profit

before

tax

141.28

100.37

Adjustments

to

reconcile

profit

before

tax

to

net

cash

flows:

Depreciation

and

impairment

of

property,

plant

and

equipment

183.65

148.04

l(Gain)/loss

on

disposal

of

property

plant

and

eQuipment

(15.42)

(522.31)

•-•----•

inC"omP

(9.

1

7J

(2.27)

Finance

costs

71.60

94.70

lnC"rprnon.,.I

lnt

..

r

..

d

-

-

Movements

in

provisions

7.60

15.99

Other

adjustments

to

reconcile

profit

or

loss

-

(0.17)

Operating

Profit

before

working

capital

changes

379.54

(165.65)

Workin11

Capital

Changes:

lncrease/(Decrease)

in

non

current

financial

assests

683.19

-

(lncrease)/0ecrease

in

trade

and

other

receivables

and

prepayments

(395.88)

170.08

(lncrease)/Decrease

in

other

assets

& liabilities

(32.47)

(755.40)

(lncrease)/Decrease

in

other

current

assets

(96.60)

298.71

(lncrease)/Decrease

in

inventories

(248.70)

(16.26)

lncrease/(Decrease)

in

other

current

financial

liabilities

300.90

234.62

lncrease/(Decrease)

in

other

current

liabilities

(25.28)

30.05

lncrease/(Decrease)in

trade

and

other

payables

128.09

119.88

Cash

Generated

from

Operations

692.79

(83.97)

Income

tax

paid

(23.52)

(29.43)

Net

Cash

from

Operating

Activities

(A)

669.27

(113.40)

B.

Cash

Flow

from

Investing

Activities

Proceeds

from

sale

of

property,

plant

and

equipment

41.50

669.05

Purchase

of

property,

plant

and

equipment

(including

Capital

Work

in

Progress)

(376.49)

(154.

73)

Interest

recevied

9.17

2.28

Net

Cash

used

in

Investing

Activities(B)

(325.82)

516.60

C.

Cash

Flow

from

Financing

Activities

Proceeds

from/

(Repayment

of)

Short

Term

Borrowings

(278.57)

(279.61)

Proceeds

from/

(Repayment

of)

Long

Term

Borrowings

0.23

(46.18)

Interest

Paid

(71.60)

(94.70)

Net

cash

used

in

Financing

Activities

(C)

(349.94)

(420.49)

Net

increase/(Decrease)

in

cash

and

cash

equivalents(A+B+C)

(6.49)

(17.29)

Cash

and

cash

equivalents

at

the

be11innin11

of

the

year

51.31

68.60

Cash

and

cash

equivalents

at

the

end

of

the

vear

44.82

51.31

Cash

and

Cash

Equivalent

includes:-

(Refer

Note

No.

7)

Cash

in

hand

7.44

12.94

Balance

with

Banks

in

current

accounts

37.38

38.37

Total

44.82

-~

51.31

Authorised

SltftllD'Y

J

GOPAL SHARMA & CO.

Chartered Accountants

G-2, Plot No. – 2A, Golden Palace, Krishna Marg, C-scheme,

Jaipur-302001, Rajasthan

Phone: 0141-2360700, Mail: gopalsharmaco@gmail.com

Independent Auditor’s Report on the Quarterly and Year to Date Audited Financial Results of the

Company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure

Requirements) Regulations, 2015 as amended

To,

The Board of Directors

Sharma East India Hospitals & Medical Research Limited

Opinion

We have audited the accompanying Statement of Audited Financial Results for the Quarter and Year

Ended March 31, 2025 (“Statement”) of Sharma East India Hospitals & Medical Research Limited (the

“Company”), attached herewith, being submitted by the Company pursuant to the requirement of

Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as

amended (the “Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the

Statement:

i. is presented in accordance with the requirements of the Listing Regulations in this regard; and

ii. gives a true and fair view in conformity with the applicable accounting standards and other accounting

principles generally accepted in India, of the net profit and other comprehensive income and other

financial information of the Company for the quarter and year ended March 31, 2025.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section

143(10) of the Companies Act, 2013, as amended (“the Act’). Our responsibilities under those Standards

are further described in the “Auditor’s Responsibilities for the Audit of the Financial Results” section of

our report. We are independent of the Company in accordance with the Code of Ethics issued by the

Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our

audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have

fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics.

We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our

opinion.

Management’s Responsibilities for the Financial Results

The Statement has been prepared on the basis of the annual financial statements. The Board of Directors

of the Company are responsible for the preparation and presentation of the Statement that gives a true and

fair view of the net profit and other comprehensive income of the Company and other financial

information in accordance with the applicable accounting standards prescribed under Section 133 of the

Act read with relevant rules issued thereunder and other accounting principles generally accepted in India

and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes

maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding

GOPAL SHARMA & CO.

Chartered Accountants

G-2, Plot No. – 2A, Golden Palace, Krishna Marg, C-scheme,

Jaipur-302001, Rajasthan

Phone: 0141-2360700, Mail: gopalsharmaco@gmail.com

of the assets of the Company and for preventing and detecting frauds and other irregularities; selection

and application of appropriate accounting policies, making judgments and estimates that are reasonable

and prudent; and the design, implementation and maintenance of adequate internal financial controls, that

were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant

to the preparation and presentation of the Statement that give a true and fair view and are free from

material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors are responsible for assessing the Company’s ability to

continue as a going concern, disclosing, as applicable, matters related to going concern and using the

going concern basis of accounting unless the Board of Directors either intends to liquidate the Company

or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from

material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our

opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted

in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise

from fraud or error and are considered material if, individually or in the aggregate, they could reasonably

be expected to influence the economic decisions of users taken on the basis of the Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional

skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, whether due to fraud or

error, design and perform audit procedures responsive to those risks, and obtain audit evidence

that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a

material misstatement resulting from fraud is higher than for one resulting from error, as fraud

may involve collusion, forgery, intentional omissions, misrepresentations, or the override of

internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit

procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are

also responsible for expressing our opinion on whether the company has adequate internal

financial controls with reference to financial statements in place and the operating effectiveness

of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures made by the Board of Directors.

• Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty exists

related to events or conditions that may cast significant doubt on the Company’s ability to

GOPAL SHARMA & CO.

Chartered Accountants

G-2, Plot No. – 2A, Golden Palace, Krishna Marg, C-scheme,

Jaipur-302001, Rajasthan

Phone: 0141-2360700, Mail: gopalsharmaco@gmail.com

continue as a going concern. If we conclude that a material uncertainty exists, we are required to

draw attention in our auditor’s report to the related disclosures in the financial results or, if such

disclosures are inadequate, to modify our opinion, our conclusions are based on the audit

evidence obtained up to the date of our auditor’s report. However, future events or conditions

may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Statement, including the

disclosures, and whether the Statement represents the underlying transactions and events in a

manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope

and timing of the audit and significant audit findings, including any significant deficiencies in internal

control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant

ethical requirements regarding independence, and to communicate with them all relationships and other

matters that may reasonably be thought to bear on our independence, and where applicable, related

safeguards.

Other Matter

The Statement includes the results for the quarter ended March 31, 2025 being the balancing figure

between the audited figures in respect of the full financial year ended March 31, 2025 and the published

unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected

to a limited review by us, as required under the Listing Regulations.

FOR GOPAL SHARMA & CO.

CHARTERED ACCOUNTANTS

Jaipur

May 23, 2025

CA. GAUTAM SHARMA

PARTNER

Membership No. 079225

Firm Registration No. 002803C

UDIN: 25079225BMMJFH3726

•

SHARMA

EAST

INDIA

HOSPITALS

AND

MEDICAL

RESEARCH

LTD.

Regd.

Office:

Jaipur

Hospital,

Near

SMS

Stadium,

Lal

Kothi,

Tonk

Road,

Jaipur-302015

(Raj.)

Phone:

0141-2742557,

2742266

CIN:

L85110RJ1989PLC005206

E-Mail:

sharmaeastindia@gmail.com

Website:

www.jaipurhospital.co.in

Department

of

Corporate

Service

BSE

Limited,

Registered

Office:

Floor

25,

P.

J. Towers,

Dalal

Street,

Fort,

Mumbai

400001.

MAHARASHTRA.

T:

2272

1233

/ 1234

IF:

2272

3121

/ 37191

www.bseindia.com

May

23

2025

Subiect:

Declaration

with

respect

to

Auditor's

Report

with

unmodified

opinion

for

the

Financial

Year

ended

March

31,

2025.

Reference:

SHARMA

EAST

INDIA

HOSPITALS

AND

MEDICAL

RESEARCH

LTD.

Script

Code:

524548

•

Dear

Sir,

I , Shailendra

Kumar

Sharma,

Managing

Director

of

SHARMA

EAST

INDIA

HOSPITALS

AND

MEDICAL

RESEARCH

LTD.,

having

registered

office

at

Jaipur

Hospital,

Near

SMS

Stadium,

Lal

Kothi,

Tonk

Road,

Jaipur-302015

(Raj.)

hereby

declare

that

the

Mis.

GOPAL

SHARMA

&

CO.,

Chartered

Accountants

FRN:

002803C,

the

Statutory

Auditors

of

the

company

represented

by

its

Partner

GAUTAM

SHARMA

holding

membership

Number

079225

have

issued

an

audit

report

with

unmodified

opinion

on

audited

financial

results

for

the

Quarter

and

Year

Ended

March

31,

2025.

The

declaration

is issued

in

compliance

of

Regulation

33(3)(d)

of

the

SEBI

(LODR)

Regulations,

2015

as

ame~ded

vide

its

circular

no

CIR/CFDICMDI56/2016

dated

27th

May,

2016.

This

is for

your

information

and

Records.

Thanking

you,

Yours

faithfully,

For

SHARMA

EAST

INDIA

HOSPITALS

AND

MEDICAL

RESEARCH

LTD.

aile

um~!Jmtorv

Managilf¥JmWor

g

•

;

DIN:

00432070