(i) Impairment testing of goodwill

The goodwill is measured as the excess of the sum of the consideration transferred over the net of acquisition date amount of identified assets aquired and liabilities assumed.

For the purpose of impairment testing, goodwill is allocated to the cash generating units (businesses acquired) that is expected to benefit from the synergies of the combination.

The Group tests whether goodwill has suffered any impairment periodically. The recoverable amount of a cash generating unit (CGU) is determined based on fair value less cost to sell of the underlying asset.

Based on the evaluation by the management, the goodwill has not suffered any impairment during the year.

* The holding company has sub-divided equity shares, each with a face value of Rs. 10/-, into equity shares with a face value of Rs. 5/- each, fully paid up, as approved by the shareholders at an extraordinary general meeting held on June 24, 2023, with the record date set as July 19, 2023.

Terms/rights attached to equity shares

The holding company has only one class of equity shares having par value of INR 5 per share. Each holder of equity shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.

In the event of liquidation of the holding company, the holders of equity shares will be entitled to receive remaining assets of the holding company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

Details of Dues To Micro And Small Enterprises As Defined Under Micro, Small And Medium Enterprises Development Act, 2006 (MSMED Act, 2006)

The Ministry of Micro, Small and Medium Enterprises has issued an office memorandum dated August 26, 2008 which recommends that the Micro and Small Enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allocated after filing of the Memorandum. Accordingly, the disclosure in respect of the amounts payable to such enterprises as at March 31, 2025has been made in the financial statements based on information received and available with the group. Further in view of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Micro, Small and Medium Enterprises Development Act,2006 ('The MSMED Act') is not expected to be material. The group has not received any claim for interest from any supplier.

The weighted average number of shares takes into account the weighted average effect of changes in share transactions during the year. There have been no other transactions involving Equity shares or potential Equity shares between the reporting date and the date of authorisation of these financial statements.

The basic and diluted EPS for the prior year have been restated considering the face value of 5/- each in accordance with Ind AS 33 - “Earnings per Share” on account of sub-division of the Ordinary (equity) Shares of face value 10/- each into Ordinary (equity) Shares of face value of 5/- each.

(vii) Terms and conditions of transactions with related parties

The sales to and purchases from related parties are made on terms equivalent to those that prevail in arm's length transactions. Outstanding balances at the year end are unsecured and interest free and settlement occurs in cash. For the year ended March 31, 2024, the group has not recorded any impairment of receivables relating to amount owed by related parties. This assessment is undertaken each financial year through examining the financial position of the related party and market in which the related party operates.

34. SEGMENT REPORTING

The Company has a single operating segment, namely, health care services and the information reported to the chief operating decision maker (CODM) for the purposes of resource allocation and assessment of performance focusses onthis operatingsegment Furtherthe company does nothave anyseparate geographic segmentotherthan India. Accordingly, the amounts appearingin these financial statements relate tothis operating segment.

The management assessed that the fair value of cash and cash equivalent, trade receivables, trade payables, and other current financial assets and liabilities approximate their carrying amounts largely due to the short term maturities of these instruments.

The fair values for security deposits were calculated based on cash flows discounted using a current lending rate. They are classified as level 3 fair values in the Fair value hierarchy due to the inclusion of unobservable inputs including counterparty credit risk.

The fairvalues ofnon currentborrowings are based on discounted cash flows using a currentborrowing rate. They are classified as level 3 fairvalues in the fairvalue hierarchy due to the use of unobservable inputs, including own credit risk.

(A) Credit risk

Credit risk is the risk that counterparty will default on its contractual obligation resulting in a financial loss. The credit risk arises primarily on trade receivables and deposits with banks and other financial instruments.

The group's hospital and healthcare services and sale of medical goods are on the counter sale i.e. on cash basis and as such no credit risk arises.

Exposures to customers outstanding at the end of each reporting period are reviewed by the Group to determine expected credit losses. Historical trends of impairment of trade receivables do not reflect any credit losses. Given that there is no substantial change in the economic environment affecting customers of the Group, the Group expects the historical trend of immaterial credit losses to continue.

Credit risk on cash and bank balances is limited as group counterparties are banks with high credit ratings assigned credit rating agencies.

(B) Liquidity risk

Liquidity risk refers to the risk that the Group cannot meet its financial obligations. The objective of liquidity risk management is to maintain sufficient liquidity and ensure that funds are available for use as per requirements. The Group consistently generated sufficient cash flows from operations to meet its financial obligations as and when they fall due.

The following tables detail the Group's remaining contractual maturity for its financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based. It include both interest and principal cash flows. The contractual maturity is based on the earliest date on which the group may be required to pay.

(C) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in the market prices. The Group is exposed in the ordinary course of its business to risks related to changes in foreign currency exchange rates. The Group's exposure to foreign currency risk and other price risk is not significant.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the market interest rates. The group's exposure to the risk of changes in the market interest rates relates primarily to the group's debt obligations with floating interest rates.

However, the group does not expect any material change in the interest rates in the foreseable future and therefore does not expects any significantly risk on account of change in interest rate as at the respective reporting dates.

40. CAPITAL MANAGEMENT

For the purpsoe of the group's capital management, capital includes issued equity capital, equity instruments, share premium and all other equity reserves attributable to the equity holders. The primary objective of the group's capital management is to maximise the shareholder value.

The group manages its capital to ensure that it will be able to continue as going concerns through the optimization of the debt and equity balance. The capital structure of the group consists of net debt (i.e. borrowings offset by cash and bank balances) and equity of the group (comprising issued capital, reserves and retained earnings). The group monitors capital using a ratio of 'net debt' to equity. The Company's net debt to equity ratio is as follows.

43. The company has reviewed and there are no long-term contracts for which there are any material foreseeable losses. The company has ensured that adequate provisions as required under any law/ accounting standards for material foreseeable losses on derivative contracts has been made in the books of accounts.

44. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the group to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries”) with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the group (Ultimate Beneficiaries) other than in the ordinary course of business with its subsidiary company.

The group has not received any fund from anyparty(s) (Funding Party) with the understandingthat the company shall whether, directly or indirectlylend or invest in other persons or entities identified by or on behalf of the funding party ("Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

45. The financial statements for the year endec March 31, 2025 were approved for issue by the Board of Directors on May 29, 2025.

46. The figures for the previous year have been restated/regrouped wherever necessary to make them comparable.

47. The Company has used an accounting software to maintain its books of account, with the audit trail (edit log) feature incorporated. For accounting software for which audit trail feature is enabled, the audit trail facility has been operating throughout the year for all relevant transactions recorded in the software.