Regency Hospital Limited (Regency Hospital) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Regency Hospital Limited

Regency Hospital Limited Consolidated Balance Sheet (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Non-current assets
Plant, property and equipment	294.95	279.43
Right of use assets	159.26	50.56
Capital work in progress	294.99	114.13
Other Intangible assets	0.85	0.72
Intangible assets under development	11.16	5.37
Investment	4.70	3.80
Other financial assets	27.93	20.31
Income tax assets	6.90	6.83
Other non-current assets	23.64	9.60
Current assets
Inventories	17.78	15.66
Investments	10.17	139.07
Trade receivables	87.42	79.36
Cash and cash equivalent	6.73	9.55
Other Bank balances	1.56	11.07
Other current assets	13.98	7.16
Total assets	1,053.52	752.63
Equity
Equity share capital	146.88	14.04
Instrument entirely equity in nature	-	2.28
Other equity	285.86	364.14
Noncurrent liabilities
Borrowings	283.87	163.27
Lease liabilities	147.03	44.23
Other financial liabilities	2.72	2.72
Deferred tax liability	12.26	12.73
Provisions	3.50	-
Current liabilities
Borrowings	46.42	53.32
Lease liabilities	12.16	7.83
Trade payables
Total outstanding dues of micro and small enterprises	4.90	0.62
Total outstanding dues other than above	43.83	35.37
Other financial liabilities	34.49	20.50
Other current liabilities	29.10	29.39
Provisions	0.47	2.12
Total equity and liabilities	1,053.52	752.63

Regency Hospital Limited Consolidated Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue from Operations	548.01	478.30
Other Income	13.63	7.37
Total Income	561.64	485.68
Expenses
Cost of material consumed	142.78	123.10
Employee benefits expense	86.36	74.82
Finance costs	18.46	19.26
Depreciation & amortization expense	31.93	29.28
Other Expenses	217.63	190.74
Total Expenses	497.37	437.22
Profit/Loss Before tax and share of profit/(loss) of associate	64.27	48.45
Share of profit/(loss) of associate	1.00	0.88
Profit/(loss) before tax	65.28	49.34
Current Tax	15.32	12.03
Current tax relating to earlier years	1.22	0.86
Deferred Tax	-0.52	-1.38
Profit/ Loss for the period	49.26	37.82
Other comprehensive income
Other comprehensive income not to be reclassified to profit or loss :
Remeasurement of post-employment benefit obligations	-0.95	-0.77
Income effect on above items	0.24	0.19
Total comprehensive income for the period	48.55	37.24
Earning per share
Basic	3.48	2.99
Diluted	3.35	2.81

Regency Hospital Limited Consolidated Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit/(loss) Before Tax	54.27	48.45
Adjustment for: -
Other comprehensive income	-0.95	-0.77
Depreciation and amortisation	31.93	29.28
Loss on sale of PPE	4.71	0.38
Finance costs other than lease liability	13.14	14.22
Interest income	-1.16	-1.01
Profit on sale of mutual funds	-10.80	-4.38
Bad debts and provisions for doubtful debts	15.62	14.38
Gain on termination of ROU	-	-0.03
Interest on lease liability	5.31	5.04
Working capital adjustments:
(increase)/decrease in inventories	-2.01	-0.66
(increase)/decrease in trade receivables	-30.08	-25.31
(increase)/decrease in financial & other assets	-14.33	-11.27
increase/(decrease) in trade payables	19.41	0.89
(increase)/decrease in financial & other liabilities	-4.71	2.57
(increase)/decrease in provisions	1.77	1.53
Cashflow generated from operations	92.13	73.33
Direct taxes paid	-16.60	-15.82
Net Cash from/(used in) Operating Activities	75.53	57.51
Cash Flow from Investing Activities
Purchase of PPE and intangible assets	-218.07	-89.06
Right of use	-	-
Proceeds from sale of PPE	0.27	1.24
Purchase of current investment	-103.02	-247.99
Proceeds from sale of current investment	151.23	113.62
Investment in bank deposits	7.81	-7.19
Interest received	1.16	1.01
Net Cash from / (used in) Investing Activities	-160.68	-228.37
Cash Flow from Financing Activities
Repayment of principle component of lease liabilities	-8.80	-8.52
Proceeds from issue of preference shares including securities premium	-	150.00
Payment of interest on lease obligation	-5.31	-5.04
(repayment)/Proceeds from short term borrowings	-9.52	1.09
Proceeds from long term borrowings	147.26	58.83
Repayment of principle component of ling term borrowings	-28.94	-24.63
Interest paid	-12.88	-13.91
Share issue expense	-	-12.93
Net Cash from/(used in) Financing Activities	81.80	144.87
Net Increase/decrease in Cash & cash equivalents	-3.28	-25.98
Cash and cash equivalents at the beginning of the year	9.55	35.87
Cash and cash equivalents at the end of the year	6.73	9.55

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

Cash Flow from Operating Activities:
The operating cash flow of Regency Hospital Limited improved during FY2025, with net cash generated from operating activities increasing from ₹57.51 crore in FY2024 to ₹75.53 crore in FY2025. The increase was mainly driven by higher profit before tax of ₹54.27 crore along with non-cash adjustments such as depreciation and amortisation. However, significant increases in trade receivables and other financial assets reduced operating cash inflow, indicating higher funds tied up in working capital. Despite these increases, the company maintained strong operational cash generation after paying taxes.

Cash Flow from Investing Activities:
Cash flow from investing activities remained negative at ₹160.68 crore in FY2025, although it improved compared to ₹228.37 crore outflow in FY2024. The major outflow was due to substantial capital expenditure of ₹218.07 crore on property, plant, equipment and intangible assets, indicating expansion and capacity development by the company. This was partially offset by proceeds from sale of investments and interest income. Overall, the investing activities reflect the company’s continued investment in long-term assets and infrastructure.

Cash Flow from Financing Activities:
Financing activities generated a net inflow of ₹81.80 crore in FY2025, lower than ₹144.87 crore in FY2024. The inflow was mainly supported by proceeds from long-term borrowings of ₹147.26 crore, while repayments of borrowings, lease liabilities, and interest payments reduced the net cash inflow. In FY2024, financing cash flows were higher due to funds raised through preference share issuance. The FY2025 financing pattern indicates greater reliance on debt to support expansion and investment requirements.

Net Cash Position:
Overall, the company reported a net decrease in cash and cash equivalents of ₹3.28 crore in FY2025, compared to a larger decline of ₹25.99 crore in FY2024. As a result, cash and cash equivalents stood at ₹6.73 crore at the end of FY2025, down from ₹9.55 crore at the beginning of the year. The decline in cash balance is primarily due to heavy capital expenditure and investment activities, though strong operating cash flows and financing inflows partially supported the liquidity position.

Financial ratios of Regency Hospital Limited.

Particulars	31-03-2025	31-03-2024
Debt equity ratio	0.77	0.57
Debt service coverage ratio	1.50	1.76
Current ratio	1.34	1.77
Trade receivables ratio	3.78	3.53
Inventory turnover ratio	10.23	9.52
Net profit ratio	8.31%	7.62%
Trade payables turnover ratio	15.86	15.77
Net capital turnover ratio	9.85	4.29
Return on capital employed	10.58%	11.16%
Return on equity	0.11	0.13
Return on investment	8.88%	6.15%

Summary of Financial Ratio of Regency Hospital Limited for the year 2025 and 2024.

Debt–Equity Ratio:
The debt–equity ratio increased from 0.57 in FY2024 to 0.77 in FY2025, indicating that Regency Hospital Limited has relied more on debt financing during the year. Although the ratio has increased, it still remains at a moderate level, suggesting a balanced capital structure with manageable financial risk.

Debt Service Coverage Ratio:
The DSCR declined from 1.76 to 1.50, indicating a slightly reduced ability of the company to service its debt obligations from operating earnings. However, the ratio remains above 1, suggesting that the company is still capable of meeting its interest and principal repayment commitments.

Current Ratio:
The current ratio decreased from 1.77 in FY2024 to 1.34 in FY2025, reflecting a decline in short-term liquidity. This suggests that the company’s current assets relative to current liabilities have reduced, though the ratio still indicates an adequate ability to meet short-term obligations.

Trade Receivables Turnover Ratio:
The trade receivables turnover ratio improved slightly from 3.53 to 3.78, indicating better efficiency in collecting receivables. This suggests that the company has strengthened its credit management and collection processes during the year.

Inventory Turnover Ratio:
The inventory turnover ratio increased from 9.52 to 10.23, indicating improved inventory management. A higher ratio suggests that inventory is being sold and replenished more frequently, reflecting efficient inventory utilization.

Net Profit Ratio:
The net profit ratio improved from 7.62% to 8.31%, indicating better profitability during FY2025. This improvement suggests enhanced cost control and operational efficiency, leading to higher profit generation from revenue.

Trade Payables Turnover Ratio:
The trade payables turnover ratio increased marginally from 15.77 to 15.86, suggesting that the company is making payments to suppliers at a slightly faster pace. This reflects stable supplier payment practices.

Net Capital Turnover Ratio:
The net capital turnover ratio increased significantly from 4.29 to 9.85, indicating a substantial improvement in the efficiency with which the company is utilizing its working capital to generate revenue.

Return on Capital Employed:
ROCE declined slightly from 11.16% to 10.58%, suggesting a minor decrease in the efficiency of capital utilization. This may be due to increased capital employed or relatively slower growth in operating profits.

Return on Equity:
ROE decreased from 0.13 to 0.11, indicating a slight reduction in returns generated for shareholders. This suggests that profitability relative to shareholders’ equity has moderated during the year.

Return on Investment:
The ROI improved from 6.15% to 8.88%, reflecting better returns generated from investments. This indicates improved investment efficiency and stronger financial performance compared to the previous year.