2.11 Provisions and contingent liabilities

Provisions are recognized when there is a present obligation
as a result of a past event, it is probable that an outflow of
resources embodying economic benefits will be required to
settle the obligation and there is a reliable estimate of the
amount of the obligation. Provisions are measured at the best
estimate of the expenditure required to settle the present
obligation at the Balance sheet date.

If the effect of the time value of money is material, provisions
are discounted using a current pre-tax rate that reflects, when
appropriate, the risks specific to the liability. When discounting
is used, the increase in the provision due to the passage of time
is recognized as a finance cost.

Contingent liabilities are disclosed when there is a possible
obligation arising from past events, the existence of which
will be confirmed only by the occurrence or non occurrence
of one or more uncertain future events not wholly within the
control of the Company or a present obligation that arises from
past events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of the
amount cannot be made.

2.12 Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash
at banks, cash on hand and short-term deposits net of bank
overdraft with an original maturity of three months or less,
which are subject to an insignificant risk of changes in value.

For the purposes of the cash flow statement, cash and cash
equivalents include cash on hand, cash in banks less bank and
book overdraft.

2.13 Dividends

Dividends are recognised when they become legally payable.
In the case of interim dividends to equity shareholders, this
happens when dividends are declared by the directors. In the
case of final dividends, this happens when dividends approved
by the shareholders at the annual general meeting.

2.14 Financial instruments

A financial instrument is any contract that gives rise to a
financial asset of one entity and a financial liability or equity
instrument of another entity.

(a) Financial assets

(i) Initial recognition and measurement

At initial recognition, financial asset is measured at
its fair value plus, in the case of a financial asset not
at fair value through profit or loss, transaction costs
that are directly attributable to the acquisition of
the financial asset. Transaction costs of financial
assets carried at fair value through profit or loss
are expensed in profit or loss. However, trade
receivables generally do not contain a significant
financing component and are measured at
transaction price.

(ii) Subsequent measurement

For purposes of subsequent measurement, financial
assets are classified in following categories:

a) at amortized cost; or

b) at fair value through other comprehensive
income; or

c) at fair value through profit or loss.

The classification depends on the entity's business
model for managing the financial assets and the
contractual terms of the cash flows.

Amortized cost: Assets that are held for collection
of contractual cash flows where those cash
flows represent solely payments of principal and
interest are measured at amortized cost. Interest
income from these financial assets is included
in finance income using the effective interest
rate method (EIR).

Fair value through other comprehensive income
(FVOCI): Assets that are held for collection of
contractual cash flows and for selling the financial
assets, where the assets' cash flows represent solely
payments of principal and interest, are measured
at fair value through other comprehensive income
(FVOCI). Movements in the carrying amount are

taken through OCI, except for the recognition
of impairment gains or losses, interest revenue
and foreign exchange gains and losses which are
recognized in Statement of Profit and Loss. When the
financial asset is derecognized, the cumulative gain
or loss previously recognized in OCI is reclassified
from equity to Statement of Profit and Loss and
recognized in other gains/ (losses). Interest income
from these financial assets is included in other
income using the effective interest rate method.

Fair value through profit or loss (FVTPL): Assets
that do not meet the criteria for amortized cost or
FVOCI are measured at fair value through profit or
loss. Interest income from these financial assets is
included in other income.

Equity instruments: All equity investments in
scope of Ind AS 109 are measured at fair value.
Equity instruments which are held for trading
and contingent consideration recognised by an
acquirer in a business combination to which Ind
AS103 applies are classified as at FVTPL. For all
other equity instruments, the Company may
make an irrevocable election to present in other
comprehensive income subsequent changes in the
fair value. The Company makes such election on an
instrument- by-instrument basis. The classification
is made on initial recognition and is irrevocable.

If the Company decides to classify an equity
instrument as at FVTOCI, then all fair value
changes on the instrument, excluding dividends,
are recognized in the OCI. There is no recycling
of the amounts from OCI to P&L, even on sale of
investment. However, the Company may transfer
the cumulative gain or loss within equity.

Equity instruments included within the FVTPL
category are measured at fair value with all changes
recognized in the profit and loss.

(iii) Impairment of financial assets

In accordance with Ind AS 109, Financial
Instruments, the Company applies expected credit
loss (ECL) model for measurement and recognition
of impairment loss on financial assets that are
measured at amortized cost.

For recognition of impairment loss on financial
assets and risk exposure, the Company determines
that whether there has been a significant increase
in the credit risk since initial recognition. If credit risk
has not increased significantly, 12-month ECL is used
to provide for impairment loss. However, if credit
risk has increased significantly, lifetime ECL is used. If

in subsequent years, credit quality of the instrument
improves such that there is no longer a significant
increase in credit risk since initial recognition, then
the entity reverts to recognizing impairment loss
allowance based on 12 month ECL.

Life time ECLs are the expected credit losses
resulting from all possible default events over the
expected life of a financial instrument. The 12
month ECL is a portion of the lifetime ECL which
results from default events that are possible within
12 months after the year end.

ECL is the difference between all contractual cash
flows that are due to the Company in accordance
with the contract and all the cash flows that
the entity expects to receive (i.e. all shortfalls),
discounted at the original EIR. When estimating
the cash flows, an entity is required to consider
all contractual terms of the financial instrument
(including prepayment, extension etc.) over the
expected life of the financial instrument. However,
in rare cases when the expected life of the financial
instrument cannot be estimated reliably, then the
entity is required to use the remaining contractual
term of the financial instrument.

ECL impairment loss allowance (or reversal)
recognized during the year is recognized as income/
expense in the statement of profit and loss. In
balance sheet ECL for financial assets measured at
amortized cost is presented as an allowance, i.e. as
an integral part of the measurement of those assets
in the balance sheet. The allowance reduces the
net carrying amount. Until the asset meets write off
criteria, the Company does not reduce impairment
allowance from the gross carrying amount.

(iv) Derecognition of financial assets

A financial asset is derecognized only when

a) the rights to receive cash flows from the
financial asset is transferred or

b) retains the contractual rights to receive the
cash flows of the financial asset, but assumes
a contractual obligation to pay the cash flows
to one or more recipients.

Where the financial asset is transferred then in
that case financial asset is derecognized only if
substantially all risks and rewards of ownership
of the financial asset is transferred. Where the
entity has not transferred substantially all risks and
rewards of ownership of the financial asset, the
financial asset is not derecognized.

(b) Financial liabilities

(i) Initial recognition and measurement

Financial liabilities are classified, at initial
recognition, as financial liabilities at fair value
through profit or loss and at amortized cost,
as appropriate.

All financial liabilities are recognized initially at fair
value and, in the case of borrowings and payables,
net of directly attributable transaction costs.

(ii) Subsequent measurement

The measurement of financial liabilities depends
on their classification, as described below:

Financial liabilities at fair value through profit
or loss

Financial liabilities at fair value through profit or
loss include financial liabilities held for trading
and financial liabilities designated upon initial
recognition as at fair value through profit or loss.
Separated embedded derivatives are also classified
as held for trading unless they are designated as
effective hedging instruments. Gains or losses on
liabilities held for trading are recognized in the
Statement of Profit and Loss.

Loans and borrowings

After initial recognition, interest-bearing loans
and borrowings are subsequently measured at
amortized cost using the EIR method. Gains and
losses are recognized in Statement of Profit and
Loss when the liabilities are derecognized as
well as through the EIR amortization process.
Amortized cost is calculated by taking into account
any discount or premium on acquisition and fees
or costs that are an integral part of the EIR. The
EIR amortization is included as finance costs in the
Statement of Profit and Loss.

(iii) Derecognition

A financial liability is derecognized when the obligation
under the liability is discharged or cancelled or
expires. When an existing financial liability is replaced
by another from the same lender on substantially
different terms, or the terms of an existing liability
are substantially modified, such an exchange or
modification is treated as the derecognition of the
original liability and the recognition of a new liability.
The difference in the respective carrying amounts
is recognized in the Statement of Profit and Loss
as finance costs.

2.15 Employee benefits

(a) Short-term obligations

Liabilities for wages and salaries, including non-monetary
benefits that are expected to be settled wholly within
12 months after the end of the year in which the
employees render the related service are recognized
in respect of employees' services up to the end of the
year and are measured at the amounts expected to be
paid when the liabilities are settled. The liabilities are
presented as current employee benefit obligations in
the balance sheet.

(b) Other long-term employee benefit obligations

(i) Defined contribution plan

Provident Fund: Contribution towards provident
fund is made to the regulatory authorities, where
the Company has no further obligations. Such
benefits are classified as Defined Contribution
Schemes as the Company does not carry any
further obligations, apart from the contributions
made on a monthly basis which are charged to the
Statement of Profit and Loss.

Employee's State Insurance Scheme: Contribution
towards employees' state insurance scheme is
made to the regulatory authorities, where the
Company has no further obligations. Such benefits
are classified as Defined Contribution Schemes
as the Company does not carry any further
obligations, apart from the contributions made on
a monthly basis which are charged to the Statement
of Profit and Loss.

(ii) Defined benefit plans

Gratuity: The Company provides for gratuity,
a defined benefit plan (the 'Gratuity Plan")
covering eligible employees in accordance with
the Payment of Gratuity Act, 1972. The Gratuity
Plan provides a lump sum payment to vested
employees at retirement, death, incapacitation
or termination of employment, of an amount
based on the respective employee's salary. The
Company's liability is actuarially determined (using
the Projected Unit Credit method) at the end of
each year. Actuarial losses/gains are recognized
in the other comprehensive income in the year in
which they arise.

Compensated Absences: Accumulated

compensated absences, which are expected to be
availed or encashed within 12 months from the
end of the year are treated as short term employee
benefits. The obligation towards the same is
measured at the expected cost of accumulating
compensated absences as the additional amount

expected to be paid as a result of the unused
entitlement as at the year end.

Accumulated compensated absences, which are
expected to be availed or encashed beyond 12
months from the end of the year end are treated
as other long term employee benefits. The
Company's liability is actuarially determined (using
the Projected Unit Credit method) at the end of
each year. Actuarial losses/gains are recognized
in the statement of profit and loss in the year in
which they arise.

Leaves under define benefit plans can be encashed
only on discontinuation of service by employee.

(c) Share-based payments

Employees (including senior executives) of the Company
receive remuneration in the form of share-based
payments, whereby employees render services as
consideration for equity instruments (equity-settled
transactions). The cost of equity-settled transactions is
determined by the fair value at the date when the grant
is made using an appropriate valuation model.

That cost is recognised, together with a corresponding
increase in share-based payment (SBP) reserves in equity,
over the period in which the performance and/or service
conditions are fulfilled in employee benefits expense.
The cumulative expense recognised for equity-settled
transactions at each reporting date until the vesting
date reflects the extent to which the vesting period
has expired and the Companies best estimate of the
number of equity instruments that will ultimately vest.
The statement of profit and loss expense or credit for a
period represents the movement in cumulative expense
recognised as at the beginning and end of that period
and is recognised in employee benefits expense.

The dilutive effect of outstanding options is reflected as
additional share dilution in the computation of diluted
earnings per share.

2.16 Contributed equity

Equity shares are classified as equity share capital.

Incremental costs directly attributable to the issue of new
shares or options are shown in equity as a deduction, net of
tax, from the proceeds.

2.17 Earnings per equity share

Basic earnings per share is calculated by dividing the net profit
or loss for the year attributable to equity shareholders by the
weighted average number of equity shares outstanding during
the year. Earnings considered in ascertaining the Company's
earnings per share is the net profit or loss for the year after

deducting preference dividends and any attributable tax
thereto for the year. The weighted average number of equity
shares outstanding during the year and for all the years
presented is adjusted for events, such as bonus shares, other
than the conversion of potential equity shares, that have
changed the number of equity shares outstanding, without a
corresponding change in resources.

For the purpose of calculating diluted earnings per share,
the net profit or loss for the year attributable to equity
shareholders and the weighted average number of shares
outstanding during the year is adjusted for the effects of all
dilutive potential equity shares.

2.18 Investment in associates (using equity method)

Investments in associates are accounted for using the equity
method in accordance with Ind AS 28 -Investments in
Associates and Joint Ventures. An associate is an entity over
which the Company has significant influence but not control
or joint control.

Under the equity method, the investment is initially recognised
at cost, and the carrying amount is adjusted thereafter to
recognise the Company's share of the post-acquisition profits
or losses of the investee in the statement of profit and loss,
and the Company's share of other comprehensive income of
the investee in other comprehensive income.

When the Company's share of losses in an associate equals or
exceeds its interest in the associate, the Company discontinues
recognising its share of further losses. After the Company's
interest is reduced to zero, additional losses are provided
for, and a liability is recognised, only to the extent that the
Company has incurred legal or constructive obligations or
made payments on behalf of the associate.

The carrying amount of the investment is tested for
impairment whenever there is an indication of impairment
and an impairment loss is recognised in profit or loss when the
carrying amount exceeds its recoverable amount.

3 Significant accounting judgments, estimates and
assumptions

The preparation of financial statements requires management
to make judgments, estimates and assumptions that affect the
reported amounts of revenues, expenses, assets and liabilities, and
the accompanying disclosures, and the disclosure of contingent
liabilities. Uncertainty about these assumptions and estimates could
result in outcomes that require a material adjustment to the carrying
amount of assets or liabilities affected in future years.

3.1 Judgements

(a) Determination of Lease term as lessee :

The Company determines the lease term as the
noncancellable period of a lease, together with both

periods covered by an option to extend the lease if the
Company is reasonably certain to exercise that option;
and periods covered by an option to terminate the lease
if the Company is reasonably certain not to exercise that
option. In assessing whether the Company is reasonably
certain to exercise an option to extend a lease, or not to
exercise an option to terminate a lease, it considers all
relevant facts and circumstances that create an economic
incentive for the Company to exercise the option to
extend the lease, or not to exercise the option to
terminate the lease. The Company revises the lease term
if there is a change in the non cancellable period of lease.

(b) Determination of useful life of lease hold improvement

In the case of lease hold building improvements, the
depreciation is charged based on useful life of the
improvements which is 12 years years or lease period
including expected renewal period which ever is lower.
Judgement is exercised by the Company in determination
of the expected renewal period after considering all
relevant facts and circumstances that create an economic
incentive on the Company to renew.

3.2 Estimates and assumptions

The key assumptions concerning the future and other key
sources of estimation uncertainty at the year end date, that have
a significant risk of causing a material adjustment to the carrying
amounts of assets and liabilities within the next financial year,
are described below. The Company based its assumptions and
estimates on parameters available when the financial statements
were prepared. Existing circumstances and assumptions about
future developments, however, may change due to market
changes or circumstances arising that are beyond the control
of the Company. Such changes are reflected in the assumptions
when they occur.

(a) Determination of useful lives of Property, plant and
Equipments and Intangible asset

Property, plant and equipment represent a significant
proportion of the asset base of the Company. The charge
in respect of periodic depreciation is derived after
determining an estimate of an asset's expected useful life
and the expected residual value at the end of its life. The
useful lives and residual values of Company's assets are
determined by the Management at the time the asset
is acquired and reviewed periodically, including at each
financial year end. For details refer note 2.2 and note 5.

(b) Share-based payments - equity settled transactions

Estimating fair value for share-based payment
transactions requires determination of the most
appropriate valuation model, which is dependent on
the terms and conditions of the grant. This estimate also

requires determination of the most appropriate inputs
to the valuation model including the expected life of the
share option, volatility and dividend yield and making
assumptions about them. The assumptions and models
used for estimating fair value for share-based payment
transactions are disclosed in Note 39.

(c) Allowance for expected credit loss

Refer note 2.14(a)(iii) for the estimate used in arriving
expected credit loss allowance.

(d) Defined benefit plans (gratuity benefits and leave
encashment)

The cost of the defined benefit plans such as gratuity
and leave encashment are determined using actuarial
valuations. An actuarial valuation involves making various
assumptions that may differ from actual developments in
the future. These include the determination of the discount
rate, future salary increases and mortality rates. Due to the
complexities involved in the valuation and its long-term
nature, a defined benefit obligation is highly sensitive to
changes in these assumptions. All assumptions are reviewed
at each year end.

The principal assumptions are the discount and salary
growth rate. The discount rate is based upon the market
yields available on government bonds at the accounting
date with a term that matches that of liabilities. Salary
increase rate takes into account of inflation, seniority,
promotion and other relevant factors on long term basis.
For details refer Note 38.

(e) Impairment of non-financial assets

In assessing impairment, management estimates the
recoverable amount of each asset or cash-generating
units based on expected future cash flows and uses an
interest rate to discount them. Estimation uncertainty
relates to assumptions about future operating results
and the determination of a suitable discount rate.

4 Standards that became effective during the year &
ammendments in existing standards.

Ministry of Corporate Affairs ("MCA”) notifies new standards or
amendments to the existing standards under Companies (Indian
Accounting Standards) Rules as issued from time to time. For the
year ended March 31, 2025, MCA has notified Ind AS - 117 Insurance
Contracts and amendments to Ind AS 116 - Leases, relating
to sale and leaseback transactions, applicable to the Company
w.e.f. April 1, 2024.

The Company has reviewed the new pronouncements and based on
its evaluation has determined that it does not have any significant
impact in its Standalone Financial Statements.

b Valuation technique used to determine fair value

The investment in share of Janta Sahakari Bank is fair valued basis the best estimate and information available and the fair value
approximates its carrying value. The investment in Kotak Liquid Fund Regular Plan Growth is fair valued basis the value of investment
as on year end.

c Fair Value of financial assets and liabilities measured at amortised cost

The fair value of other current financial assets, cash and cash equivalents, trade receivables, trade payables, short-term borrowings and
other financial liabilities approximate the carrying amounts because of the short term nature of these financial instruments.

The amortized cost using effective interest rate (EIR) of non-current financial assets consisting of security and term deposits and of non current
financial liabilities consisting of borrowings and security deposit received are not significantly different from the carrying amount.

For financial assets and liabilities that are measured at fair value, the carrying amounts are equal to the fair values.

45 Financial risk management objectives and policies

The Company is exposed to various financial risks. These risks are categorized into market risk, credit risk and liquidity risk. The Company's risk
management is coordinated by the Board of Directors and focuses on securing long term and short term cash flows. The Company does not
engage in trading of financial assets for speculative purposes.

(A) 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 market prices.
Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity
risk. Financial instruments affected by market risk include borrowings. The Company have certain debt obligations with floating interest
rates. Further, the Company is not exposed to currency risk as the Company does not have any significant foreign currency outstandings/
receivables neither is the Company exposed to price or commodity risk.

A reasonably possible change of 100 basis points in interest rates at the reporting date would have increased / decreased equity and
profit or loss by amounts shown below. This analyses assumes that all other variables, remain constant. This calculation also assumes that
the change occurs at the balance sheet date and has been calculated based on risk exposures outstanding as at that date. The year end
balances are not necessarily representative of the average debt outstanding during the year.

45 Financial risk management objectives and policies (Contd..)

(B) Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual
obligations. The Company is exposed to credit risk from its operating activities (primarily trade receivables and security deposit to
hospitals), from its financing activities, including deposits with banks and other statutory deposits with regulatory agencies. The
maximum exposure to credit risk is equal to the carrying value of the financial assets. The objective of managing counterparty credit risk
is to prevent losses in financial assets. The Company assesses the credit quality of the counterparties, taking into account their financial
position, past experience and other factors.

The Company limits its exposure to credit risk of cash held with banks by dealing with highly rated banks and institutions and retaining
sufficient balances in bank accounts required to meet a month's operational costs. The Company does not foresee any credit risks on
deposits with regulatory authorities. Customer credit risk is managed by the Group's established policy, prcoedures and control relating
to customer credit risk management. Outstanding customer receivables are regularly monitored. On account of adoption of Ind AS 109,
the Company uses expected credit loss model to assess the impairment loss or gain.

51 Pursuant to search and seizure proceedings initiated under the provisions of section 132(1) and section 133A of the Income Tax Act, 1961
("the search operations”), the Company had received assessment order dated March 31, 2024 for Assessment Year ("AY”) for AY 22-23,
and Orders for AY 23-24, AY 21-22, AY 20-21 and AY 17-18 were received during the last week of March 31, 2025 under the Income Tax
Act, 1961 (""the Orders"").

In the aforesaid Orders, the Income Tax authorities have made additions on account of undisclosed income and disallowance of certain
deductions claimed by the Company against the income tax returns filed for the relevant AY. Consequentially, it has resulted in a demand
order of H.513.86 million. Subsequently, the Company has filed an appeal against the aforesaid assessment Orders with the Joint
Commissioner (Appeals)/Commissioner of Income-Tax (Appeals). The Company has paid amount under protest of H. 39.27 million against
the Order of AY 22-23 and while making an appeal application against the Orders for the remaining AY's has requested to the Assistant
Commissioner of Income Tax to adjust the tax refunds for AY 2024-25 to the extent of H.63.50 million against the amounts to be paid
under protest. These appeal applications have been acknowledged by the Commissioner of Income-Tax (Appeals).

The Company has provided the requisite disclosure to the stock exchange with respect to the search operations and receipt of the Orders
in accordance with Regulation 30 of the SEBI (LODR) Regulations, 2015 (as amended).

The management of the Company, based on available information and underlying evidence and opinion obtained from its tax consultants
and experts, it of view that the aforesaid demand orders are not tenable and will not have any material impact on the Company's financial
position as of March 31, 2025, and on its performance for the year ended on that date.

Post quarter/year-end, the company has filed the revised statement/returns for all the quarters with figures matching with books of accounts
which is considered for above reporting.

53 Compliance with number of layers of companies

The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction
on number of Layers) Rules, 2017.

54 There are no immovable properties standing in the books of the company, hence the disclosure of title deed not held in the name of the
company is not applicable.

55 The Company does not have any Benami property, where any proceeding has been initiated or pending against the company for holding
any Benami property.

56 The Company has not being declared as wilful defaluter by any bank or financials instiution or any government authority.

57 The Company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of
Companies Act, 1956.

58 Utilisation of borrowed funds and share premium:

(i) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries)
with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company
(Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiary

(ii) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding
Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries

59 The Company does not have any undisclosed income which is not recorded in the books of account that has been surrendered or
disclosed as income during the year, (previous year) in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any
other relevant provisions of the Income Tax Act, 1961.

60 The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

61 Registration of charges or satisfaction with Registrar of Companies

As per the records available on the Registrar of Companies (RoC) portal, the below charges which were created by the Company in earlier
years are still appearing as unsatisfied. However, the Company has already obtained no-dues certificate/other relevant documents from the
respective bank but due to technical errors, this charge could not be satisfied on RoC portal:

Charge holder name : Punjab National Bank

Amount : 0.10 million

62 Dividend

The Board of Directors have recommended the final dividend of H 2.75 per share of the face value of H 5 per share for the year ended March 31, 2025.
The payment of dividend is subject to approval of shareholders at the ensuing Annual General meeting of the company and hence was not
recorded as liability. Final dividend approved by sharesholders for the year ended March 31, 2024 is H 2.50 per share of face value H 5 per share
which has been paid in the current financial year.

64 The Code on Social Security, 2020

The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and post employment benefits received Presidential
assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has
not been notified and the final rules/interpretation have not yet been issued. Company will assess the impact of the Code when it comes into
effect and will record any related impact in the period the Code becomes effective.

65 Compliance with audit trail requirements

The Company maintains its books of account using accounting software systems which include features for recording an audit trail (edit log) of
transactions, as required under Rule 3 of the Companies (Accounts) Rules, 2014 (as amended).

a) Books of account and financial records:

For financial reporting purposes, the Company uses accounting software that includes an audit trail feature. This feature was enabled and
operational throughout the year for all relevant financial transactions. The audit trail data for the prior year has also been preserved by
the Company in compliance with applicable statutory requirements.

b) Revenue, Purchases and Inventory Records:

The Company uses separate accounting software for maintaining records related to revenue, purchases, and inventory. This software
includes an audit trail feature; however, no audit trail was enabled at the database level to log direct data changes. The audit trail feature,
where enabled, was operational throughout the year for relevant transactions. The Company has also preserved audit trail data of prior
years to the extent it was recorded.

65 Compliance with audit trail requirements (Contd..)

c) Payroll records:

Payroll-related records are maintained using accounting software managed and hosted by a third-party software service provider.
The Company relies on the service provider's system and controls. However, due to limitations in the scope of the SOC (System and
Organization Controls) report received from the provider, the Company is unable to confirm whether the said software includes an
audit trail feature, whether it was active throughout the year, or whether such audit trails have been preserved for the prior year as per
statutory requirements.

66 Previous year figures have been regrouped/ reclassified to confirm presentation as per Ind AS and as required by Schedule III of the Act.

The accompanying notes 1 to 66 are an integral part of the standalone financial statements.

As per our report of even date For and on behalf of the Board of Directors

For M S K A & Associates Krsnaa Diagnostics Limited

Chartered Accountants CIN:L74900PN2010PLC138068

Firm Registration No.:105047W

Vikram Dhanania Rajendra Mutha Yash Mutha Pallavi Bhatevara

Partner Chairman Managing Director Executive Director

Membership No: 060568 DIN: 01066737 DIN: 07285523 DIN: 03600332

Place: Kolkata Place: Pune Place: Pune Place: Pune

Date: May 12, 2025 Date: May 12, 2025 Date: May 12, 2025 Date: May 12, 2025

Mitesh Dave Pawan Daga Sujoy Bose

Chief Executive Officer Chief Financial Officer Company Secretary

Place: Pune Place: Pune Place: Pune

Date: May 12, 2025 Date: May 12, 2025 Date: May 12, 2025