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    Now summarize the following text:
    October 27, 2024 
 
National Stock Exchange of India Limited 
Exchange Plaza, Plot No. C/1, G Block, 
Bandra Kurla Complex, Bandra (E), Mumbai – 400 051. Symbol: RAINBOW BSE Limited 
Corporate Relationship Department, 
Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400001. Scrip Code: 543524 
 
Sub: Outcome of the Board Meeting held on October 27, 2024. 
 
Ref: Disclosures under Regulation 30 of SEBI (Listing Obligations and Disclosure 
Requirements) Regulations, 2015 ("Listing Regulations"). 
 
Dear Sir/ Madam, 
 
Please take note that the Board of Directors of M/s. Rainbow Children’s Medicare Limited                        
(“the Company ”) in their meeting held today i.e., October 27, 2024, approved Unaudited 
Financial Results (Standalone and Consolidated) of the Company for the Quarter and Half 
Year ended September 30, 2024. 
 
A copy of the signed Results along with Limi ted Review Reports issued by the Statutory 
Auditors M/s. S. R. Batliboi & Associates LLP, Chartered Accountants, are attached herewith. 
 
The Board Meeting commenced at 4:00 P.M. and concluded at 6:15 P.M. 
 
We request you to kindly take the same on record. 
 
Thanking You, 
 
Yours Faithfully, 
 
For Rainbow Children’s Medicare Limited 
 
 
Ashish Kapil 
Company Secretary and Compliance Officer 
 
Encl.:  As above S.R. BATL/801 & ASSOCIATES LLP 
Chartered Accountants THE SKYVIEW 10 
18th Floor, "NORTH LOBBY" 
Survey No. 83/1, Raidurgam 
Hyderabad · 500 032, India 
Tel : <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Independ ent Auditor's Review Report on the Quai·terly and Year to Date Unaudited Standalone Financial 
Results of Rainbow Children's Medicare Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations 
and Disclosure Requirements) Regulations, 2015, as amended 
Review Report to 
The Board of Directors 
Rainbow Children's Medicare Limited 
I. We have reviewed the accompanying statement of unaudited standalone financial results of Rainbow 
Children's Medicare Limited (the "Company") for the quarter ended 30 September 2024 and year to date 
from O I April 2024 to 30 September 2024 (the "Statement") attached herewith, being submitted by the Company 
pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 
Regulations, 20 I 5, as amended (the "Listing Regulations"). 
2.The Company's Management is responsible for the preparation of the Statement in accordance with the 
recognition and measurement principles laid down in Indian Accounting Standard 34, (Incl AS 34) "Interim
Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant
rules issued thereunder and other accounting principles generally accepted in India and in compliance with
Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of
Directors. Our responsibility is to express a conclusion on the Statement based on our review.
3.We conducted our review of the Statement in accordance with the Standard on Review Engagements
(SRE) 24 I 0, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity"
issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the 
review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of
interim financial infonnation consists of making inquiries, primarily of persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is suhstantially less in scope
than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain
assurance that we would become aware of all significant matters that might be identified in an audit.
Accordingly, we do not express an audit opinion.
4.Based on our review conducted as above, nothing has come to our attention that causes us to believe that the
accompanying Statement, prepared in accordance with the recognition and measurement principles laid down
in the aforesaid Indian Accounting Standards (' Incl AS') speci tied under Section 133 of the Companies
Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally
accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations,
including the manner in which it is to be disclosed, or that it contains any material misstatement.
For S.R. BATLlBOI & ASSOCIATES LLP 
Chartered Accountants 
!CAI Firm registration number: IO I 049W/E300004
per Atin Bhargava 
Partner 
Membership No.: 504777 
Place: Hyderabad 
Date: 27 October 2024 
S.R. Balliboi & Associates LLP. a Limited liability Partnership with LLP Identity No. AA8·4295 
Regd. Office: 22. Camac Street. Block ·a·. 3rd Floor. Kolkata-700 016 Rainbow Children's Medicare Limited 
CIN: L851 I0TG.1998PLC029914 
Regislerccl Office: 8-2-120/103/1, Survey No. 403, Road No.2, Banjara Hills, Hyderabad, Telangana-500034 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>, e-mail : companysecretary@r ainbowhospilals.in 
Statement of Unaudited Standalone Financial Results for the quarter and year to dale ended 30 September 2024 
(Rs. in Millions excent oer share data 
Particulars Ouarlcr ended l·lalf\'ear ended Year ended 
30 Sentember 2024 30 June 2024 30 Se1Jtcmbcr 2023 30 Seotember 2024 30 Sentcmber 2023 31 March 2024 
Unaudited Unaudited Unaudited Unaudited Unaudited Audited 
I.INCOME 
a. Revenue from operations 4,039.25 3,150.23 3,186.65 7,189.48 5,890.15 12,365.62 
b. Other income 107.24 114.82 88.79 222.06 164.72 369.48 
Total income 4,146.49 3,265.05 3,275.44 7,411.54 6,054.87 12,735.10 
2.EXPENSES 
a. Cost of materials consumed 521.96 412,61 402.59 934.57 762.31 1.571.27 
b. Employee benefits expense 515.11 470.55 384.89 985.66 800.56 1.687.09 
c. Finance costs 173.89 174.39 125.85 348.28 264.34 560.66 
d. Depreciation and amortisation expense 332.23 324.38 250.09 656.61 486.49 1.051.51 
e. Professional fees to doctors 899.84 797.76 751.16 1.697.60 1,407.64 2,877.30 
f. Oilier expenses 667.50 569.07 504.88 1.236.57 951.05 2.095.10 
Total expenses 3,110.53 2,748.76 2,419.46 5,859.29 4,672.39 9,842.93 
3. Profit before tax I 1-21 1,035.96 516.29 855.98 1,552.25 1,382.48 2,892.17 
4. Tax ex1>enscs: 
a. Current tax 291.22 151.38 232.10 442.60 379.47 745.43 
b. Deferred tax credit (25.40) (22.36) (15.96) (47.76) (30.12) (2.17) 
c. Adjustment of tax relating to earlier years (3.30) (3.30) -
Total tax expense 262.52 129.02 216.14 391.54 349.35 743.26 
S. Profit after tax 13-41 773.44 387.27 639.84 1,160.71 1,033.13 2,148.91 
6. Other comprehensive income 
Items that will not be reclassified subsequently to the 
Statement of Profit or Loss 
Re-measurement gain on defined benefit obligation 7.40 1.21 2.22 8.61 3.43 17.21 
Income tax effect (1.87 (0.301 (0.56' (2.17' C0.861 (4.33 
Other comprehensive income, net of tax --5.53 0.91 1.66 6.44 2.57 12.88 
7. Total comprehensive income 15+6I 778.97 388.18 641.50 1,167.15 1,035.70 2,161.79 
8. Paid-up equi1y share eapital (Face value of R�. 10 each) 1.015.52 1.015.02 1,015.02 1.015.52 1.015.02 1,015.02 
9. Other equity 11,837.49 
10. Ear.ning per share (Face value of Rs.10 each) 
a. Basic (Rs) 7.62 3.82 6.30 11.43 10.18 21.17 
b. Diluted (Rs) 7.62 3.82 6.30 11.43 10.18 21.17 
(Not a111111alised! fNot m11111alisedi (Not a111111alised) rNot a111111alised! rNot a111111a/ised! Notes: 
ll1e above statement of unaudited standalone financial results of Rainbow Children's Medicare Limited ("the Company"), which have been prepared in accordance with 
Indian Accounting Standards ("Ind AS") prescribed under section 133 of Companies Act, 2013 ("the Act") read with relevant mies issued thereunder, other accounting 
principles generally accepted in India and in tenns of Regulation 33 of Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure 
Requirements) Regulations, 2015 were reviewed and recommended by the Audit Commillce and approved by the Board of Directors at their respective meetings held on 
27 October 2024. The Statutory Auditors have carried out a limited review on the unaudited standalone financial results 
2 Final dividend for the financial year 2023-24 of Rs. 3 per Equity Share of Rs. IO each aggregating to Rs. 304.64 million was approved by the shareholders at the 26"' 
Annual General Meeting held on 30 July 2024 and the same was paid on 30 July 2024. 
3 During the financial year 2022-23, the Company has completed Initial Public Offering of29, 168,579 Equity Shares of face value of Rs. IO each of the Company for at an 
issue price of Rs. 542 per equity share (including a share premium of Rs. 532 per equity share, eligible employees bidding in the employee's reservation portion were 
ofTered a discount of Rs. 20 per equity share) aggregating to Rs. 15,808.49 million comprising a rresh issue of 5,167,679 Equity Shares aggregating to Rs. 2,800.00 
million and an ofTer for sale of 24,000,900 Equity shares aggregating to Rs. 13,008.49 million. TI1e equity shares of the Company were listed on National Stock 
Exchange of India Limited (NSE) and BSE Limited (BSE) w.e.f 10 May 2022. 
The Company had received a net amount of Rs. 2,661.40 million (net of Company's share of !PO expenses Rs. 138.60 million which are proportionately allocated 
between Company and selling shareholders as per the respective offer size) fl-om proceeds out of fresh issue of Equity Shares. The Company's share oflPO expenses Rs. 
138.60 million have been adjusted with securities premium as per the Companies Act, 2013. 
DetRils of utilisRtion of IPO proceeds: (Rs in Millions) 
Status as RI 30 September 2024
ObjeclS of tbe issue Amount as Amount to be spent as per Amount to be spent as Utilisation up to Unspent balance 
proposed in offer offer document per offer document 30 September 2024 as RI 30 September 2024
document up to 31 March 2025* for the year 2024-25 (D) (E) = (B) -(D) 
(A) (B) (C) 
Early redemption of NCDs issued by our Company to CDC 400.00 400.00 400.00 
Emerging Markets Limited, in full 
Capital expenditure towards setting up of new hospitals and 1,700.00 1,700.00 200.00 1,555.25 144.75 
purchase of medical equipment for such new hospitals 
General corporate purposes • 561.40 576.10 576.10 
Total 2,661.40 2,676.10 200.00 2,531.35 144,75 
• During the financial year 2023-24, the Company has received an amount of Rs. 14. 70 million towards the Company's share of unspent IPO expenses. ll1e same has 
been adjusted with securities premium as per the Companies Act, 2013. The Board of Directors of the Company in their meeting held on 30 October 2023 had approved 
to spend the amount of Rs. 14. 70 million towards the General corporate purposes, refer column (B) in the table above. After this change, amount to be utilised for 
General corporate purposes is Rs. 576.10 million. 
Net !PO proceeds which are unutilised as at 30 September 2024 amounting to Rs. 144.75 million (column E) have been temporarily invested in fixed deposits and held 
in current account with banks. 
4 During the financial year 2022-23, the Company secured bids for two land parcels in Gurngram, Haryana, measuring 9,414.87 square meters (approximately 2.32 acres) 
and 4,987 square meters (approximately 1.23 acres), located in Sector 44 and Sector 56, respectively. These parcels were auctioned by Haryana Shehri Yikas 
Pradhikaran ("HSVP"). On 05 July 2023, the Company received the allotment lellers from HSVP, confirming the allocation of these properties following the full 
payment of consideration amounts totaling Rs. 1,338.62 million for the Sector 44 parcel and Rs. 290.45 million for the Sector 56 parcel. During the quarter, the 
Company completed the registration of these properties. 
5 a) The Company has allotted 44,000 and 5986 equity shares of Rs. IO each, consequent to the exercise of the stock options hy the eligihle employees of the Company 
under the Rainbow Children's Medicare Limited -Employee Stock Unit Plan 2023 ("Stock Unit Plan 2023"). The allotment has been approved by the Nomination and 
Remuneration committee on 17 July 2024 and 22 August 2024 respectively. 
b) Subsequently on 27 October 2024, the Company has accepted the resignation ofan eligible employee. Accordingly, the Company has reversed an amount of Rs 52.05 
million pcnaining to the share based expense accounted for unvested options as per lnd AS I 02-"Share based payments" in previous periods. 
6 The Company is principally engaged in a single business segment viz., rendering medical and healthcare services. Further the business operation of the Company are 
concentrated in India, and hence, the Company is considered to operate only in one geographical segment. 
7 The unaudited standalone financial results for the quarter and year to date ended 30 September 2024, are available on the BSE Limited website (URL: 
www.bseindia.com), the National Stock Exchange oflndia Limited website (URL: www.nscindia.com) and on the Company's website (URL: www.rainbowhospitals.in). 
Place : Hyderabad 
Date: 27 October 2024 behalf of the Boa1d of D11ecto1s of 
ow Children's Medicare Limited 
fl) 
Dr, Ramesh Kancharla 
Chairman and Managing Director 
DIN: 00212270 Standalone Statement of Assets and Liabilities 
ASSETS 
Non-current assets 
a.Property, plant and equipment
b.Capital work-in-progress
c.Right-of-use of assets
d.Other intangible assets
e.Intangible assets under development
f.Financial assets
(i)Investments
(ii)Loans
(iii)Other financial assets
g. Deferred tax assets (net)
h.Non-current tax assets (net)
i.Other non-current assets
Total non-current assets
Current assets 
a.Inventories
b.Financial assets
(i)Investments
(ii)Trade receivables
(iii)Cash and cash equivalentsParticulars 
(iv)Bank balances other than (iii) above
( v)Other financial assets
c. Other current assets 
Total current assets 
TOT AL ASSETS 
EQUITY AND LIABILITIES 
EQUITY 
a.Equity share capital
b.Other equity
TOTAL EQUITY
LIABILITIES 
Non-current liabilities 
a. Financial liabilities
(i)Lease liabilities
b. Provisions
Total non-current liabilities
Current liabilities 
a.Financial liabilities
(i)Lease liabilities
(ii)Trade payables
a) Total outstanding dues to micro enterprises and small enterprises
b) Total outstanding dues to creditors other than micro enterprises and small
en terp1·i ses
(iii)Other financial liabilities
b. Other cwTent liabilities
c.Provisions
d. Current tax liabilities (net) 
Total current liabilities 
TOT AL EQUITY AND LIABILITIES As at 
30 September 2024 
Unaudited 
8,023.07 
171.53 
5,693.70 
102.94 
6.65 
465.45 
301.28 
537.75 
299.27 
122.95 
110.15 
15,834.74 
248.55 
4,058.63 
975.48 
135.67 
120.12 
931.16 
117.00 
6,586.61 
22,421.35 
1,015.52 
12,658.44 
13,673.96 
7,133.64 
109.21 
7,242.85 
166.87 
85.88 
892.78 
179.22 
127.94 
29.66 
22.19 
1,504.54 
22,421.35 (Rs. in Millions) 
31 March 2024 
Audited 
6,230.82 
138.24 
5,915.44 
40.70 
60.92 
465.45 
332.51 
252.41 
253.68 
136.00 
1,735.22 
15,561.39 
225.86 
2,996.16 
715.59 
74.85 
0.07 
1,792.84 
137.60 
5,942.97 
21,504.36 
1,015.02 
11,837.49 
12,852.51 
7,193.80 
72.94 
7,266.74 
153.20 
86.09 
677.30 
324.49 
114.36 
29.66 
0.01 
1,385.11 
21,504.36 Standalone Statement of Cash Flows 
(Rs. in Millions) 
Particulars For the half year ended For the half year ended 
30 Sentember 2024 30 Sentember 2023 
Unaudited Unaudited 
Cash nows from operating activities 
Profit before tax 1,552.25 J,382.48 
Adjustments: 
Depreciation and amortisation expense 656.61 486.49 
Dividend income - (41 92) 
Gain on redemption of mutual funds (22.21) 
Net gain on financial assets measured at fair value through profit or loss (133.63) 
Unrealised forei1,�1 exchange loss, net 0.36 0.14 
Interest income on financial assets carries at amortised cost (65.52) (121.83) 
Employee stock option cost (17.63) 22.88 
Finance cost 348.28 264.34 
Allowance / (reversal) for expected credit loss 44.01 (76.14) 
Net gain on sale of property, plant and equipment (0.42) (0.75) 
Liabilities no longer required wrinen back (0.27) (0.22) 
2,361.83 1,915.47 
Adjustments for working capital: 
(Increase) / decrease in inventories (22.69) 16.06 
Increase in trade receivables (303.90) (70.28) 
(Increase)/ decrease in financial and other assets (6.01) 21.51 
Increase/ (decrease) in trade payables 216 16 (43.66) 
Increase/ (decrease) in financial liabilities and provisions 51.16 (19.51) 
Cash generated from operations 2,296.55 1,819.59 
Income tax paid, net (404.07) (382.74) 
Net cash from operating activities (A) 1,892.48 1,436.85 
Cash nows from investing activities 
Purchase of property, plont and equipment, intangibles, intangible assets under development including (794.31) (2,414.72) 
capital advances, capital creditors and capital work-in-progress 
Proceeds from sale of property, plant and equipment 0.42 0.75 
Bank deposits redeemed with maturity of more than three months, net 468.87 2,250.63 
Interest received I 10.12 80.69 
Dividend received 41.92 
Gain on redemption of mutual funds, net 22.21 
Investment in mutual funds (4,114.79) (2,952.47) 
Redemption of mutual funds 3,185.95 2,107.76 
Loans realised 45.51 
Net cash used in investing activities (B) (1,121.53) (839.93) 
Cash flows from financing activities 
Principal payment of lease liabilities (405.99) (323.29) 
Proceeds from issue of share capital 0.50 
Refund of share issue expenses - 14.70 
Dividend paid (304.64) 1304.51] 
Net cash used in financing activities (C) (710.13) (613.10) 
Net increase/ (decrease) in cash and cash equivalents (A+B+c) 60.82 (16.18) 
Cash and cash equivalents at the beginning of the period 74.85 I 18.13 
Cash and cash equivalents at the end of the period (note a) 135.67 101.95 
Notes: 
a) Components of cash and cash equivalents As at As at 
30 Seotember 2024 30 Sentember 2023 
Cash on hand 6.65 5.40 
Balance with banks: 
-Current accounts 84.02 96.55 
-On deposit accounts (with original maturity of 3 months or less) 45.00 
135.67 I 01.95 S.R. BATLIBOI & ASSOCIATES LLP 
Chartered Accountants THE SKYVIEW 10 
18th Floor, "NORTH l.OBBY" 
Survey No. 83/ 1, Raidurgam 
Hyderabad -500 032, India 
Tel : <PRESIDIO_ANONYMIZED_PHONE_NUMBER> 
Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial 
Results of the Rainbow Children's Medicare Limited Pursuant to the Regulation 33 of the SEBI (Listing 
Obligations and Disclosure Requirements) Regulations, 2015, as amended 
Review Report to 
The Board of Directors 
Rainbow Children's Medicare Limited 
I.We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Rainbow
Children's Medicare Limited (the "Holding Company") and its subsidiaries (the Holding Company and its
subsidiaries together refened to as "the Group"), for the quarter ended 30 September 2024 and year to date from 0 I
April 2024 to 30 September 2024 (the "Statement") attached herewith, being submitted by the Holding Company
pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended (the "Listing Regulations").
2.The Holding Company's Management is responsible for the preparation of the Statement in accordance with the 
recognition and measurement principles laid clown in Indian Accounting Standard 34, (Ind AS 34) "Interim
Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules
issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation
33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors.
Our responsibility is to express a conclusion on the Statement based on our review.
3.We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410,
"Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the
Institute of Chartered Accountants of India. This standard requires that we plan and perfo1m the review to obtain
moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial
information consists of making inquiries. primarily of persons responsible for financial and accounting matters, and
applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in
accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would
become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit
opinion.
We also perfom1ed procedures in accordance with the Master Circular issued by the Securities and Exchange Board 
of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 
4.The Statement includes the results of the following entities:
Holding company: 
Rainbow Children's Medicare Limited 
Su bsiclia ries: 
a)Rainbow Speciality Hospitals Private Limited
b)Rosewalk Healthcare Private Limited
c)Rainbow CR O Private Limited
cl) Rainbow Fertility Private Limited
e)Rainbow Children's Hospital Private Limited
f)Rainbow Woman & Children's Hospital Private Limited
S.R. Batliboi & Associates LLP, a Limited Liability Parlnershio with LLP Identity No. AAB-4295 
Regd. Office: 22. Camac Street. Block ·a·, 3rd f'toor, Kolkata-700 016 S.R. BATL/80/ & ASSOCIATES LLP 
Chartered Accountants 
5.Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the
consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our
attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and
measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section
133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting
principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the
Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
6.The accompanying Statement includes the unaudited interim financial results, in respect of 2 subsidiaries, whose
unaudited interim financial results include total assets of Rs. 686.0 I million as at 30 September 2024, total revenues
of Rs 178.44 million and Rs 349.05 million, total net profit a tier tax of Rs. 15.12 million and Rs. 23.69 million, total
comprehensive income of Rs. 15.23 million and Rs. 23.93 million, for the quarter ended 30 September 2024 and
the year to date from O I April 2024 lo 30 September 2024 respectively, and net cash outflows of Rs. I 0.6 I million
for the period from O I April 2024 to 30 September 2024, as considered in the Statement which have been reviewed
by their respective independent auditors.
The independent auditor's repo11s on interim financial results of these entities have been furnished to us by the 
Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of 
these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated 111 
paragraph 3 above. 
7.The accompanying Statement includes unaudited interim financial results in respect of 4 subsidiaries, whose interim
financial results reflect total assets of Rs. 59.49 million as at 30 September 2024, and total revenues of Rs 1.0 I
million and Rs 2.15 million, total net profit after tax of Rs. 1.43 million and Rs. 2.90 million, total comprehensive
income of Rs. 1.43 million and Rs. 2.90 million, for the quarter ended 30 September 2024 and the year to date from
0 I April 2024 to 30 September 2024 respectively and net cash inflows of Rs. 1.92 million for the period from O I
April 2024 to 30 September 2024.
The unaudited interim financial results of these subsidiaries have not been reviewed by their auditors and have been 
approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the 
affairs of these subsidiaries, is based solely on such unaudited interim financial results. According to the information 
and explanations given to us by the Management, these interim financial results are not material to the Group. 
Our conclusion on the Statement in respect or matters stated in para 6 and 7 is not modified with respect to our 
reliance on the work clone and the reports of the other auditors and the financial results ce11ifiecl by the Management. 
For S.R. Batliboi & Associates LLP
Chai1ered Accountants 
JCAJ Firm registration number: 10l049W/E300004 
per Atin Bhargav 
Partner 
Membership No.: 
Place: Hyderabad 
Date: 27 October 2024 Rainbow Children's Medicare Limilcd 
CIN: L85110TG19981'LC029914 
Regislered Office: 8-2-120/103/1, Sun•ey No. 403, Road No.2, Banjara Hills, Hyderabad, Telangana-500034 
Tel: <PRESIDIO_ANONYMIZED_PHONE_NUMBER>, e-m•il: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> 
Statement of Unaudiled Consolidated Financial Results for the quarter and year to date ended 30 Seplember 2024 
(Rs. in Millions excent ner share dal•) 
Particulars Oua rter end('d Ha If vea r ended Year ended 
30 September 2024 30 June 2024 30 Seplember 2023 30 September 2024 30 September 2023 31 March 2024 
Unaudited Unaucliled Unaudited Unaudiled Unaudited Audiled 
I.INCOME 
a. Revenue from operations 4,174.60 3,302.17 3,326.75 7,476.77 6,198.40 12,969.00 
b. Other income 112.73 119.34 78.23 232.07 156.78 370.64 
Total income 4,287.33 3,421.51 3,404.98 7,708.84 6,l55.18 13,339.64 
2. EXPENSES 
a. Cost ofma1erials consumed 516.72 424.79 422.45 941.51 806.44 1,652.80 
b. Employee bcncfilS expense 537.47 489.98 407.33 1,027.45 843.30 1,761.70 
c. Finance costs 181.02 181.62 133.38 362.64 279.45 590.54 
d. Depreciation and amortisation expense 349.00 341.43 267.96 690.43 521.24 1,120.82 
e. Professional fees to doctors 952.26 849.64 794.85 1,801.90 1,493.24 3,053.66 
f. Olher expenses 697.34 600.52 526.51 1,297.86 1,002.77 2,211.99 
Tolal expenses 3,233.81 2,887.98 2,552.48 6,121.79 4,946.44 10,391.51 
3. Profit before tax 11·21 1,053.52 533.53 852.50 1,587.05 1,408.74 2,948.13 
4. Tax expenses: 
a. Current tax 293.94 156.53 237.49 450.47 394.29 770.39 
b. Deferred tax credit (27.17) (20.28) (16.58) (47.45) (32.04) (5.13) 
c. Adjustment of tax relating to earlier years (3.30) (3.30) 
Total tax expense 263.47 136.25 220.91 399.72 362.25 765.26 
5. Profit after tax 13-41 790.05 397.28 631.59 1,187.33 1,046.49 2,182.87 
6. Other comprehensiYC income 
hems 1hal will not be reclassified subsequently 10 lhe 
Sta1emen1 of Profil or Loss 
Re-measurement gain on defined benefit obligation 7.51 1.34 2.58 8.85 3.81 17.70 
Income tax effect (1.87) (0.31) (0.57) (2.18) (0.88) (4.36) 
Other comprehensive income, net of tax 5.64 1.03 2.01 6.67 2.93 13.34 
7. Tota) comprehensive income 15+61 795.69 398.31 633.60 1,194.00 1,049.42 2 196.21 
Profi111i1er tax atlrilmlable to: 
Owners oflhe Company 788.69 395.33 629.08 1,184.02 1,039.03 2,170.01 
Non-controlling interests 1.36 1.95 2.51 3.31 7.46 12.86 
Profit after tax 790.05 397.28 631.59 I 187.33 I 046.49 2 182.87 
Other· compn:hcnsive income attdbutable to: 
ov�11ers of the Company 5.63 1.03 2.00 6.66 2.92 13.33 
Non-controlling interests 0.01 0.00 0.01 0.01 0.01 0.01 
Olher comprehensive inc.ome 5.64 1.03 2.01 6.67 2.93 13.34 
Total comprehensive income attribulable to: 
O\\s1crs of !he Company 794.32 396.36 631.08 1,190.68 1,041.95 2,183.34 
Non-controlling interests 1.37 1.95 2.52 3.32 7.47 12.87 
Total comprehensive income 795.69 398.31 633.60 I 194.00 1,049.42 2,196.21 
8. Paid-up e<Juity share capilal (Face value of Rs. 10 each) 1,015.52 1,015.02 1,015.02 1,015.52 1,015.02 1,015.02 
9. Olber equily 11,574.25 
10. Earning per share (Face \'Slue of Rs.IO each) 
a. Basic (Rs) 7.77 3.89 6.20 11.66 10.24 21.38 
b. Diluted (Rs) 7.77 3.89 6.20 I 1.66 10.24 21.38 
(Not ar1r111a/ised) (Not annualised) {Not am,ua/ised) (Not ar11111alised) (Not annualised) Notes: 
The above statement of unaudited consolidated financial results of Rainbow Children's Medicare Limited ("the Company"). and its subsidiaries (the Company and its 
subsidiaries together referred to as "the Group") which have been prepared in accordance with Indian Accounting Standards ("Ind AS") prescribed under section 133 of 
Companies Act, 2013 ("the Act") read with relevant rules issued thereunder, other accounting p,inciples generally accepted in India and guidelines issued by the Securities and 
Exchange Board of India ("SEBI") were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 
October 2024. The Statutory Auditors have carried out a limited review on the unaudited consolidated financial results. 
2 Final dividend for the financial year 2023-24 of Rs. 3 per Equity Share of Rs. IO each aggregating to Rs. 304.64 million was approved by tl,e shareholders at the 26"' Annual 
General Meeting held on 30 July 2024 and the same was paid on 30 July 2024. 
3 During the financial year 2022-23, the Company has completed Initial Public Offering of 29,168,579 Equity Shares of face value of Rs. IO each of tl1e Company for at an issue 
price of Rs. 542 per equity share (including a share premium of Rs. 532 per equity share, eligible employees bidding in the employee's reservation portion were offered a 
discount of Rs. 20 per equity share) aggregating to Rs. 15,808.49 million comprising a fresh issue of 5,167,679 Equity Shares aggregating to Rs. 2,800.00 million and an offer 
for sale of 24,000,900 Equity shares agf,'fegating to Rs. 13,008.49 million. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) 
and BSE Limited (BSE) w.e.f IO May 2022. 
The Company had received a net amount of Rs. 2,661.40 million (net of Company's share of !PO expenses Rs. 138.60 million which are proportionately allocated between the 
Company and selling shareholders as per the respective offer size) from proceeds out of fresh issue of Equity Shares. The Company's share of WO Expenses Rs. 138.60 million 
have been adjusted with securities premium as per Companies Act , 2013. 
Details of utilisation of IPO proceeds: (Rs. in Millions) 
Status as at 30 September 2024 
Objects of the issue Amount as proposed in Amount to be spent as Amount to be spent as Utilisation up to Unspent balance 
offer document per offer document per offer document 30 September as al 30 September 
(A) up to 31 March 2025* for the year 2024-2S 2024 2024 
(B) (C) (D) (E)-(B)-(D) 
Early redemption ofNCDs issued by our Company to CDC Emerging 400.00 400.00 400.00 
Markets Limited, in full 
Capital expenditure towards selling up of new hospitals and purchase of 1,700.00 1,700.00 200.00 1,555.25 144.75 
medical equipment for such new hospitals 
General corporate purposes* 561.40 576.10 576.10 
Total 2,661.40 2,676.10 200.00 2,531.35 144.75 
• During the financial year 2023-24, the Company has received an amount of Rs. 14. 70 million towards the Company's share of unspent !PO expenses. The same has been 
adjusted with securities premium as per the Companies Act, 2013. The Board of Directors of the Company in their meeting held on 30 October 2023 had approved to spend the 
amount of Rs. 14.70 million towards the General corporate purposes, refer column (B) in tl,e !able above. After tl1is change, amow1t to be utilised for General corporate 
purposes is Rs. 576.10 million. 
Net WO proceeds which arc unutilised as at 30 September 2024 amounting to Rs. 144.75 million (column E) have been temporarily invested in fixed deposits and held in 
current account with banks. 
4 During the financial year 2022-23, the Company secured bids for two land parcels in Gurugram, Haryana, measuring 9,414.87 square meters (approximately 2.32 acres) and 
4,987 square meters {approximately 1.23 acres). located in Sector 44 and Sector 56. respectively. These pareels were auctioned by Haryana Shchri Vikas Pradhikaran 
("HSVP" ). On 05 July 2023, the Company received !he allotment letters from HSVP, confinning the allocation of these properties following the full paymenl of consideration 
amounts totaling Rs. 1,338.62 million for the Sector 44 parcel and Rs. 290.45 million for the Sector 56 parcel. During the quarter, the Company completed the registration of 
these properties. 
5 a) The Company has allotted 44,000 and 5986 equity shares of Rs. IO each, consequent to the exereise of the stock oplions by the eligible employees of the Company under the 
Rainbow Children's Medicare Limited -Employee Stock Unit Plan 2023 ("Stock Unit Plan 2023") The allotment has been approved by the Nomination and Remuneration 
committee on 17 July 2024 and 22 August 2024 respectively. 
b) Subsequently on 27 October 2024, the Company has accepted the resignation of an eligible employee. Accordingly, tl1e Company has reversed an amount of Rs 52.05 million 
pertaining to !he share based expense accounled for w1vested options as per Ind AS I 02-"Share based payments" in previous periods. 
6 The Group is principally engaged in a single business segment viz., rendering medical and healthcare services. Further the business operation of the group are concentrated in 
India, and hence, the group is considered to operate only in one geographical segment. 
7 The consolidated financial results for the quarter and year to date ended 30 September 2024, are available on the BSE Limited website (URL: www.bseindia.com), the National 
Stock Exchange of India Limited website (URL: www.nseindia.com) and on the Compan)'s website (URL: www.rainbowhospitals.in). 
8 The unaudited consolidated financial results include the financial results of Rainbow Children's Medicare Limited and the financial results of its subsidiaries. Rainbow C RO 
Private Limited, Rainbow Fertility Private Limited, Rainbow Women & Children's Hospi1al Private Limited, Rainbow Speciality Hospitals Private Limited, Rosewalk 
Healthcare Private Limited and Rainbow Children's Hospital Private Limiled. 
Place : Hyderabad 
Date : 27 October 2024 ha/f
oj the Bomd o(D11ectors of 
,, Children's Medicare Limited 
Dr. Ramesh Kancharla 
Chairman and Managing Director 
DIN: 00212270 Consolidated Statement of Assets and Liabilities 
ASSETS 
Non-current assets 
a. Prope11y, plant and equipment
b. Capital work-in-progress
c.Right-of-use of assets
d. Other intangible assets
e. Intangible assets under development
f.Financial assets
(i)Investments
(ii)Loans
(iii)Other financial assets
g.Deferred tax assets (net)
h.Non-current tax assets (net) 
i.Other non-current assets
Total non-current assets 
Current assets 
a. Inventories
b. Financial assets
(i)Investments
(ii)Trade receivables
(iii)Cash and cash equivalentsParticulars 
(iv)Bank balances other than (iii) above
(v) Other financial assets
c.Other current assets
Total current assets 
TOT AL ASSETS 
EQUITY AND LIABILITIES 
EQUITY 
a. Equity share capital
b. Other equity
Equity attributable to owners of the Company
Non-controlling interest
TOTAL EQUITY
LIABILIT IES 
Non-current liabilities 
a.Financial liabilities
(i)Lease liabilities
b.Provisions
Total non-current liabilities
Current liabilities 
a.Financial liabilities
(i)Lease liabilities
(ii)Trade payables
a) Total outstanding dues to micro enterprises and small enterprises
b)Total outstanding dues to creditor other than micro enterprises and small
enterp1ises
(iii)Other financial liabilities
b.Other current liabilities
c. Provisions
d. Current tax liabilities (net)
Total current liabilities
TOTAL EQUITY AND LIABILITIES (Rs. in Millions) 
As at 
30 September 2024 31 March 2024 
Unaudited 
8,161.30 
171.98 
5,867.68 
103.15 
6.65 
0.03 
299.10 
574.41 
305.60 
160.62 
I 14.39 
15,764.91 
279.88 
4,231.10 
948.55 
153.37 
120.12 
995.39 
125.97 
6,854.38 
22,619.29 
1,015.52 
12,418.76 
13,434.28 
63.25 
13,497.53 
7,412.43 
113.49 
7,525.92 
185.30 
90.23 
918.94 
181.54 
135.21 
29.90 
54.72 
1,595.84 
22,619.29 Audited 
6,387.07 
138.07 
6, I OJ.79 
40.92 
60.92 
0.03 
330.42 
266.34 
260.33 
165.96 
1,735.86 
15,487.71 
239.78 
3,075.00 
704.42 
101.19 
O.Q7
1,950.00 
145.81 
6,216.27 
21,703.98 
1,015.02 
11,574.25 
12,589.27 
59.93 
12,649.20 
7,483.3 I 
76.94 
7,560.25 
169.75 
94.19 
720.78 
331.34 
123.28 
29.91 
25.28 
1,494.53 
21,703.98 Consolida ted Statement of Cash Flows 
Cash nows from operating activities 
Profit before tax 
Adjustments: 
Depreciation and amortisation expense 
Dividend income 
Gain on redemption of mutual funds 
Unrealised foreign exchange Joss, net Particulars 
Net gain on financial assets measured at fair value through profit or loss 
Interest income on financial assets carried at amortised cost 
Finance costs 
Employee stock option cost 
Advances written off 
Allowance I (reversal) for expected credit loss 
Bad debts written off 
Net gain on sale of property, plant and equipment 
Liabilities no longer required written back 
Adjustments for working capital: 
(Increase) / decrease in inventories 
Increase in trade receivables 
(Increase) / decrease in financial and other assets 
Increase I (decrease) in trade payables 
Increase/ (decrease) in financial liabilities and provisions 
Cash generated from operations 
Income tax paid, net 
Net cash from operating activities (A) 
Cash nows from investing activities 
Purchase of property, plant and equipment, intangibles, intangible assets under development including capital 
advances, capital creditors and capital work-in-prob>-ress 
Proceeds from sale of property, plant and equipment 
Bank deposits redeemed with maturity of more than three months, net 
Interest received 
Gain on redemption of mutual funds, net 
Investment in mutual funds 
Redemption of mutual funds 
Loans realised 
Net cash used in investing activities (Il) 
Cash nows from financing activities 
Principal payment oflease liabilities 
Dividend paid 
Proceeds from issue of share capital 
Refund of share issue expenses 
Net cash used in financing activities (C) 
Net increase/ (decrease) in cash and cash equivalents (A+Il+C) 
Cash and cash equivalents at the beginning of the period 
Cash and cash eauivalents at the end oft he period (note a) 
Notes: 
a) Components of cash and cash equivalents 
Cash on hand 
Balance with banks: 
-Current accounts 
-On deposit accounts (with original maturity of3 months or less) For the half year ended 
30 Septem her 2024 
Unaudited 
1,587.05 
690.43 
(26.86) 
0.38 
(133.63) 
(69.98) 
362.64 
(17.63) 
0.10 
44.01 
(0.42) 
(1.18 
2,434.91 
(40.10) 
(288.14) 
(6.62) 
194.97 
45.50 
2,340.52 
(412.39) 
1,928.13 
(801.55) 
0.42 
531.88 
122.24 
26.86 
(4,211.79) 
3,189.32 
(1,142.62) 
(429.19) 
(304.64) 
0.50 
(733.33) 
52.18 
101.19 
153.37 
As at 
30 Seotcm bcr 2024 
8.16 
100.21 
45.00 
153.37 (Rs. in Millions) 
For the half year ended 
30 September 2023 
Unaudited 
1,408.74 
521.24 
(28.05) 
0.17 
(127.75) 
279.45 
22.88 
(75.40) 
0.06 
(0.75) 
(0.23l 
2,000.36 
15.51 
(58.96) 
19.92 
(37.97) 
(23.10; 
1,915.16 
1398.581 
1,516.58 
(2,425.43) 
0.75 
2,206.97 
83.14 
28.05 
(2,993.74) 
2,136.04 
45.51 
(918.71) 
(344.84) 
(308.31) 
14.70 
(638.45) 
(40.58) 
169.87 
129.29 
As a1 
30 Seotcmber 2023 
6.25 
118.84 
4.20 
129.29 
    
Assistant: