Krsnaa Diagnostics Limited submitted an investor presentation containing unaudited financial results (standalone and consolidated) for the quarter and half year ended September 30, 2026, pursuant to Regulation 30 of SEBI LODR Regulations, 2015.

Financial Performance Highlights (Q2 FY27 vs Q2 FY26)

  • Revenue: ₹2,710 million, increased 32% from ₹2,060 million
  • EBITDA: ₹719 million, increased 20% from ₹602 million
  • EBITDA Margin: 27%, decreased from 29% (2% margin compression)
  • PAT: ₹246 million, increased 3% from ₹239 million
  • PAT Margin: 9%, decreased from 12% (3% margin compression)

The margin moderation is attributed to upfront fixed costs associated with Rajasthan laboratories, equipment, manpower, and logistics carried ahead of full utilization.

Operational Metrics (Q2 FY27 vs Q2 FY26)

  • Tests Performed: 30.3 million, increased 85% from 16.4 million
  • Patients Served: 7.3 million, increased 35% from 5.4 million
  • NABL Accreditations (Pathology): 57, unchanged from previous year
  • NABH Accreditations (Radiology): 75, increased 108% from 36

Half-Year Financial Performance (H1 FY27 vs H1 FY26)

  • Revenue: ₹5,065 million vs ₹3,990 million
  • EBITDA: ₹1,307 million vs ₹1,126 million
  • PAT: ₹411 million vs ₹445 million

Detailed Consolidated Financial Performance (Q2 FY27)

Income Statement Breakdown:

  • Cost of Material Consumed: ₹558 million (21% of revenue)
  • Employee Benefits Expense: ₹367 million (14% of revenue)
  • Fees to Channel Partners and Collection Centers: ₹507 million (19% of revenue)
  • Other Expenses: ₹558 million (21% of revenue)
  • Finance Costs: ₹155 million (6% of revenue)
  • Depreciation: ₹291 million (11% of revenue)
  • Other Income: ₹62 million (2% of revenue)
  • Tax: ₹82 million (3% of revenue)

Balance Sheet Position (as of September 30, 2026 vs March 31, 2026):

  • Total Assets: ₹20,635.84 million vs ₹18,237.16 million
  • Property, Plant and Equipment: ₹8,488.28 million vs ₹6,516.27 million
  • Capital Work-in-Progress: ₹52.02 million vs ₹2,080.72 million
  • Trade Receivables: ₹4,745.56 million vs ₹2,955.06 million
  • Cash and Cash Equivalents: ₹774.01 million vs ₹302.22 million
  • Bank Balances: ₹1,142.17 million vs ₹3,304.95 million

Liabilities and Equity:

  • Total Equity: ₹10,386.39 million vs ₹9,803.88 million
  • Equity Share Capital: ₹162.19 million (unchanged)
  • Money Received Against Share Warrants: ₹229.37 million vs ₹0
  • Borrowings (Non-current): ₹4,027.95 million vs ₹4,371.44 million
  • Borrowings (Current): ₹1,565.46 million vs ₹533.61 million
  • Trade Payables: ₹2,317.41 million vs ₹632.02 million

Business Highlights

  • Company operates 200+ CT & MRI centers across 19 states in India
  • Partnership model business structure
  • PET CT specialized care services
  • Retail business growth initiatives including doctor engagement activities, conferences, Independence Day camps, and social media awareness campaigns
  • Expansion into Gargoti (Maharashtra), Ahhilya Nagar (Maharashtra), and Varanasi (Uttar Pradesh)

Disclosure Notes

1. Financial results are best monitored on an annual basis due to business cyclicity and quarter-specific events

2. EBITDA calculation excludes CSR & ESOP expenses

3. All financial figures in INR millions except for NABL and NABH accreditation counts