13.4 Rights, Preferences and Restrictions attaching to each class of shares Equity Shares having a face value of? 10 a As to Dividend: -

The Shareholders are entitled to receive dividend in proportion to the amount of paid up equity shares held by them, The Company has not declared dividend during the year,

b As to Repayment of Capital: -

In the event of liquidation of the Company, the holders of equity shares are entitled to receive the remaining assets of the Company after distribution of all preferential amounts. The distribution will be in proportion of the number of shares held by the shareholders, c As to Voting:-

The Company has only one class of shares referred to as equity shares having a face value of ? 10. Each holder of the equity share is entitled to one vote per share.

29. Disclosures pursuant to Indian Accounting Standard 108 “Operating Segments”

The Company operates in a single business segment viz. Healthcare Services; accordingly, there is no reportable business or geographical segments as prescribed Under Indian Accounting Standard 108 “Operating Segments”.

32. Disclosures pursuant to Indian Accounting Standard 17 “Leases”

The Company does not have any lease transaction as on 31st March, 2025 (Previous year 31st March, 2024) and the disclosures pursuant to Indian Accounting Standard 17 “Leases” does not arise.

33. Basic and diluted earnings per share [EPS] computed in accordance with Indian Accounting Standard 33 “Earnings per Share”34. Disclosure required under the Micro, Small and Medium Enterprises Development Act, 2006 (the Act)

There are Micro, Small and Medium Enterprise to whom the Company owes dues which were outstanding as the balance sheet date. The above information regarding Micro, Small and Medium Enterprise has been determined to the extent such parties have been identified on the basis of the information available with the Company. This has been relied upon by the Auditors.

36.2 Fair Value measurement

Fair Value Hierarchy and valuation technique used to determine fair value:

The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable and are categorized into Level 1, Level 2 and Level 3 inputs.

36.3 Financial risk management objectives and policies

The Company’s principal financial liabilities comprise loans and borrowings, trade and other payables. The main purpose of these financial liabilities is to finance the Company’s operations and to provide guarantees to support its operations. The Company’s principal financial assets include trade and other receivables, and cash and cash equivalents that derive directly from its operations.

The Company’s business activities expose it to a variety of financial risks, namely liquidity risk, market risks and credit risk. The Company's senior management has the overall responsibility for the establishment and oversight of the Company's risk management framework. The top management is responsible for developing and monitoring the Company's risk management policies. The Company's risk management policies are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's activities 36.4.1 Management of Liquidity Risk

Liquidity risk is the risk that the Company will face in meeting its obligations associated with its financial liabilities. The Company’s approach to managing liquidity is to ensure that it will have sufficient funds to meet its liabilities when due without incurring unacceptable losses. In doing this, management considers both normal and stressed conditions. The following table shows the maturity analysis of the Company's financial liabilities based on contractually agreed undiscounted cash flows as at the Balance Sheet date.

36.4.2 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. Financial instruments affected by market risk include loans and borrowings, deposits, FVTOCI investments.

The sensitivity analyses in the following sections relate to the position as at March 31,2025 and March 31,2024.

36.4.3 Credit Risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The company is exposed to credit risk from its operating activities (primarily trade receivables) and from the deposits with banks and financial institutions and other financial instruments.

Trade Receivables

Customer credit risk is managed by each business unit subject to the Company established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables are regularly monitored. at March 31, 2025.

An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The calculation is based on exchange losses historical data. The maximum exposure to credit risk at the reporting date is the carrying value of each class of financial assets. The Company does not hold collateral as security. The Company evaluates the concentration of risk with respect to trade receivables as low, as its customers are located in several jurisdictions and industries and operate in largely independent markets.

37. Capital management

Capital includes issued equity capital and share premium and all other equity reserves attributable to the equity holders. The primary objective of the Company’s capital management is to maximize the shareholder value.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial covenants. The Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, interest bearing loans and borrowings, trade and other payables, less cash and cash equivalents, excluding discontinued operations. The company monitors capital using gearing ratio, which is total debt divided by total capital plus debt.

In order to achieve this overall objective, the Company’s capital management, amongst other things, aims to ensure that it meets financial covenants attached to the interest-bearing loans and borrowings that define capital structure requirements. Breaches in meeting the financial covenants would permit the bank to immediately call loans and borrowings. There have been no breaches in the financial covenants of any interest-bearing loans and borrowing in the current year.

No changes were made in the objectives, policies or processes for managing capital during the years ended March 31,2025 and March 31,2024.

40. Value of Imports on C.I.F. Basis Rs. Nil (previous year Rs. Nil), Expenditure in Foreign Currency Rs. Nil (previous year Rs. Nil), Earning in Foreign Currency Rs. Nil (previous year Rs. Nil).

41. Contingent liabilities

The Company has received the order from Hon'ble Small Causes Court at Mumbai dated October 14, 2024 in I.E. Suit No. 58 of 2019 that the movable properties of the Company be attached for the recovery to the extent to Rs. 368.00 lakhs further the Small Causes Court has directed the Company to maintain status quo and has granted stay for the execution of the said order.

The Company had received demand notice from State GST department of Rs. 76.55 lakhs from the Assistant Commissioner of State Tax Mumbai for the financial year 2018-19. The Company had filed appeal against said demand. The management is of the view that the outcome of these proceedings/ notices has no material adverse impact on the Company's financial statements.

During the year, the Company has received an intimation under section 143(1) of the Income-tax Act, 1961 for Assessment Year 2021-22 & 2022-23 raising a demand of Rs. 98.34 lakhs & Rs. 63.97 lakhs.

43. The Company has decided withdrawn Leave and License Arrangement with M/s. Dealmoney Commodities Private Limited for office premises situated at Plot No. A356 and A357 in the Thane Industrial Area (Within Wagle Industrial area) Panch Pakhdi Taluka, Thane.

44. The Company has decided to withdraw its plan of acquiring hospital property from related party i.e, M/s. Dealmoney Real Estate Private Limited at Mira Road Thane.

45. The Company’s major income-generating unit at Mira Road Hospital has been currently closed pursuant to the termination of the Operation and Management Agreement. Consequently, sales returns of discount coupons were made to M/s. Dealmoney Distribution and Emarketing Private Limited. The stock of discount coupons, amounting to Rs. 3803 lakhs, is subject to realisation upon the restart of hospital activities and prevailing market conditions and accordingly, its realisation is considered uncertain at present.

46. The company has vacated its only premises of Mira Road hospital and all hospital activities are closed since October 2024, Only facilities where tie ups with other hospitals for diagnostic and pharmacy related services has been offered.

47. The Company has not paid any interest to MSME vendors during the year. Based on the information available with the Company, the details of amounts outstanding for more than 45 days and the related interest, if any, are presently not ascertainable.

49. The Company has regrouped / reclassified the previous year figures to conform to the current year’s reclassification / presentation.