Lakeshore Hospital And Research Centre Ltd (VPS Lakeshore) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Lakeshore Hospital And Research Centre Ltd

Lakeshore Hospital and Research Centre Limited Consolidated Balance Sheet (Rs. In Lakhs)

Particular	31-03-2025	31-03-2024
Non- Current assets
Property, Plant and Equipment	34,228.70	34,595.78
Capital work-in-progress	465.70	189.46
Other intangible assets	83.77	111.01
Right-of-use assets	310.58	366.99
Other financial assets	786.91	1,602.83
Non-current tax assets	855.30	953.69
Other non-current assets	484.02	585.34
Current assets
Inventories	1,092.02	1,070.93
Trade receivables	3,393.24	2,687.14
Cash and cash equivalents	4,445.13	993.28
Bank balances other than above	6,188.14	6,672.41
Loans	4.73	2.48
Other financial assets	627.03	675.32
Other current assets	364.39	261.11
Total Assets	53,329.66	50,767.77
Equity
Equity Share Capital	10,000.00	10,000.00
Other Equity	32,223.61	30,022.23
Non-current liabilities
Lease liabilities	292.39	361.15
Provisions	1,384.64	1,219.83
Deferred tax liabilities (net)	1,684.49	1,736.73
Other non-current liabilities	591.92	565.12
Current liabilities
Lease liabilities	77.06	66.94
Trade payables
Total outstanding dues of micro and small enterprises	361.49	267.02
Total outstanding dues of creditors other than above	3,504.30	3,015.12
Other financial liabilities	2,694.87	2,979.80
Other current liabilities	383.89	420.92
Provisions	131.00	112.91
Total equity and liabilities	53,329.66	50,767.77

Lakeshore Hospital and Research Centre Limited Consolidated Profit & Loss (Rs. In Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue from operations	40,752.21	39,622.01
Other Income	823.06	666.89
Total income	41,575.27	40,288.90
Expenses
Purchase of Medicines & Consumables	11,696.05	11,132.09
Change in inventories of medicines & consumables	(21.09)	200.92
Employee benefit expense	7,937.20	7,506.38
Finance cost	33.23	92.65
Depreciation and amortization expense	2,604.81	2,369.92
Other expenses	14,051.09	13,487.10
Total expenses	36,301.29	34,789.06
Profit Before Tax	5,273.98	5,499.84
Current tax	1,410.02	1,352.40
Tax of earlier years	0.70	0.87
Deferred tax	(48.69)	(240.68)
Profit for the year	1,362.03	1,112.59
Other Comprehensive Income	3,911.38	4,387.25
Items that will not be reclassified subsequently to profit or loss:
Remeasurements of post-employment benefit obligations	(14.12)	(13.28)
Income tax relating to items that will not be reclassified to profit or loss	3.55	3.34
Total Comprehensive Income for the year	3,901.38	4,377.31
Earnings per equity share (in Rs.)
Basic	3.91	4.39
Diluted	3.91	4.39

Lakeshore Hospital and Research Centre Limited Consolidated Cash Flow Statement (Rs. In Lakhs)

Particular	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Profit Before Tax	5,259.86	5,486.56
Adjustments for:
Depreciation and amortisation expense	2,604.81	2,369.92
Interest expenses	33.23	92.65
Interest income	(675.39)	(532.83)
Net (Profit)/ Loss on sale/write off of Property, Plant and Equipment	38.72	(7.72)
Government grant income	(61.25)	(43.36)
Provision for doubtful debts	243.91	10.93
Operating Cash Flow before Working Capital Changes	7,443.89	7,376.15
Adjustments for:
(Increase) / decrease in inventories	(21.09)	200.92
(Increase) / decrease in trade and other receivables	290.61	(1,275.99)
Increase / (decrease) in trade and other payables	429.68	(38.26)
Operating Profit After Working Capital Changes	8143.09	6,262.82
Direct Taxes Paid (net of refund)	(1,312.33)	(1,848.31)
Net Cash Flows from Operating Activities	6,83076	4,414.51
Cash Flow From Investing Activities
Additions to Property, Plant & Equipment (including capital work in progress)	(2,269.39)	(4,555.83)
Sale or withdrawal of property, plant and equipment	6.82	51.62
Interest received	677.74	574.38
Net Cash Flow From Investing Activities	(1,584.83)	(3,929.83)
Cash Flow From Financing Activities
Proceeds/(Repayment) of Buyers credit/ Term Loan	-	(1,302.41)
Dividend paid	(1,702.20)	(1,696.26
Payment of lease liabilities	(91.87)	(91.88)
Interest paid	-	(64.01)
Net Cash Flow From Financing Activities	(1,794.07)	(3,154.56)
Net Increase in Cash and Cash Equivalents	3,451.86	(2,669.88)
Opening balance of cash and cash equivalents	993.27	3,663.15
Closing balance of cash and cash equivalents	3,451.86	(2,669.88)

Summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activities

In FY 2025, profit before tax was ₹52,598.6 lakhs, slightly lower than ₹54,865.6 lakhs in FY 2024. After adding back non-cash charges like depreciation (₹26,048.1 lakhs) and provisions for doubtful debts, and adjusting for interest income/expenses, the operating cash flow before working capital changes stood at ₹74,438.9 lakhs, nearly flat compared to ₹73,761.5 lakhs last year.

Working capital changes were favorable: receivables decreased and payables increased, improving cash generation. Thus, the operating profit after working capital changes rose to ₹81,430.9 lakhs against ₹62,628.2 lakhs in FY 2024. After tax payments of ₹13,123.3 lakhs, the company posted a net operating inflow of ₹68,307.6 lakhs, much higher than ₹44,145.1 lakhs in FY 2024.

Investing Activities

The company spent ₹22,693.9 lakhs on property, plant, and equipment, down from ₹45,558.3 lakhs last year, showing lower capex. It earned ₹6,777.4 lakhs from interest income and received small proceeds from asset sales. Overall, the net investing outflow was ₹15,848.3 lakhs, far lower than ₹39,298.3 lakhs in FY 2024, easing pressure on cash.

Financing Activities

In FY 2025, the company paid a dividend of ₹17,022 lakhs, similar to last year, and lease liability payments of ₹918.7 lakhs. There were no major term loan repayments or interest outflows this year, unlike FY 2024. Hence, the net financing outflow stood at ₹17,940.7 lakhs, compared to ₹31,545.6 lakhs last year, reflecting reduced financing pressure.

Net Cash Position

Overall, the company achieved a net increase in cash of ₹34,518.6 lakhs in FY 2025, a big turnaround from a net decrease of ₹26,698.8 lakhs in FY 2024. The closing cash balance rose to ₹34,518.6 lakhs, compared to ₹9,932.7 lakhs at the beginning of the year, reflecting a much stronger liquidity position.

Lakeshore Hospital and Research Centre Limited Financial Ratios

Particular	31-03-2025	31-03-2024
Current Ratio	2.25	1.80
Debt Service Coverage Ratio	59.74	42.17
Return on Equity Ratio	0.10	0.11
Inventory Turnover Ratio	10.80	9.67
Trade receivable Turnover Ratio	13.36	16.92
Trade Payable Turnover Ratio	3.28	3.27
Net Capital Turnover Ratio	4.55	7.20
Net Profit Ratio	0.10	0.11
Return on Capital Employed Ratio	0.13	0.14

Summary of the financial ratio for the years 2025 and 2024:

Current Ratio
The current ratio has improved from 1.80 in 2024 to 2.25 in 2025. This indicates that the company’s liquidity position has strengthened, as it now has more than twice the current assets compared to its current liabilities. This improvement suggests better short-term financial stability.

Debt Service Coverage Ratio (DSCR)
The debt service coverage ratio rose sharply from 42.17 in 2024 to 59.74 in 2025. Such a high DSCR highlights that the company generates far more than the required earnings to cover its debt obligations, reflecting an extremely strong capacity to service debt.

Return on Equity (ROE)
The return on equity declined slightly from 0.11 in 2024 to 0.10 in 2025. This shows that shareholders earned a marginally lower return on their invested equity, pointing to a small reduction in profitability available to equity holders.

Inventory Turnover Ratio
The inventory turnover ratio improved from 9.67 in 2024 to 10.80 in 2025. This means the company is selling and replenishing its stock faster than before, reflecting stronger efficiency in inventory management.

Trade Receivables Turnover Ratio
The trade receivables turnover ratio decreased from 16.92 in 2024 to 13.36 in 2025. A lower turnover indicates slower collection of receivables, which may tie up cash flow and reflect either longer credit periods allowed to customers or delays in payments.

Trade Payables Turnover Ratio
The trade payables turnover ratio remained almost stable, moving only slightly from 3.27 in 2024 to 3.28 in 2025. This stability shows that the company’s payment practices with suppliers have remained consistent over the two years.

Net Capital Turnover Ratio
The net capital turnover ratio fell sharply from 7.20 in 2024 to 4.55 in 2025. This decline indicates reduced efficiency in using working capital to generate revenue, which may be due to increased working capital requirements or lower revenue growth.

Net Profit Ratio
The net profit ratio fell marginally from 0.11 in 2024 to 0.10 in 2025. This slight decline reflects that the company retained a slightly smaller portion of its revenue as profit compared to the previous year.

Return on Capital Employed (ROCE)
The return on capital employed decreased from 0.14 in 2024 to 0.13 in 2025. This suggests a small reduction in the efficiency of using total capital to generate profits, pointing towards marginally weaker returns from overall business operations.

Lakeshore Hospital Annual Reports, Balance Sheet and Financials