2 Significant Accounting Policies
a )Basis of Preparation:

The Financial Statements have been prepared in accordance with Indian Generally Accepted
Accounting Principles (IGAAP) under historical cost convention on the accrual basis. GAAP
comprises mandatory accounting standards prescribed by the Companies (Accounting
Standards) Rules, 2021.

b) The Company has issued 38,18,000 Equity share of Rs.10/- each at a preimum of Rs.44/-
each by way of Initial Public Offer ("IPO") and got listed on SME Platform of BSE Limited on 21st
February, 2025. Accordingly, these audited financial result for the year ended March 31, 2025 are
drawn in accordance with the Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended.

a) Revenue Recognition:

The company derives its revenues primarily from Health care services, Patient care services
(including procedures such as surgeries and diagnostics imaging), and from appointments
and related services. Revenue from services provided under fixed price contracts, where the
outcome can be reliably estimated, is recognized based on contract activity.

Revenue is recognized to the extent that it is probable that the economic benefits will flow to
the Company and the revenue can be reliably measured in accordance with AS-9, Revenue
Recognition. Sales are recognized on accrual basis, and only after transfer of services to the
customer.

Interest Income: Revenue is recognized on the time proportion basis after taking into account
the amount outstanding and the rate applicable.

Dividend Income: Dividend Income is recognised when the owners right to receive payment is
established.

Other Income: Other items of income and expenditure are recognized on accrual basis and as
a going concern basis, and the accounting policies are consistent with the generally accepted
accounting policies.

b) Property Plant and Equipment Including Intangible Assets:

Property Plant and Equipments are stated at cost, less accumulated depreciation. Cost
includes cost of acquisition including material cost, freight, installation cost, duties and taxes,
and other incidental expenses, incurred up to the installation stage, related to such acquisition.
Property Plant and Equipments purchased in India in foreign currency are recorded in Rupees,
converted at the exchange rate prevailed on the date of purchase. Intangible assets that are
acquired by the Company are measuredinitially at cost. After initialrecognition, an intangible
asset is carriedat its cost less any accumulated amortisation and any accumulated
impairment loss.

c) Depreciation:

The Company has applied the estimated useful lives as specified in Schedule II of the
Companies Act 2013 and calculated the depreciation as per the Straight line Value (SLM)
method. Depreciation on new assets acquired during the year is provided at the rates
applicable from the date of acquisition to the end of the financial year. In respect of the assets
sold during the year, depreciation is provided from the beginning of the year till the date of its
disposal.

Intangible assets are amortised on a straight-line basis over the estimated use fullife as
specified in Schedule II of the Companies Act 2013. The amortisation expense on intangible
assets with finite lives is recognised in the statement of profit and loss. In respect of the assets
sold during the year, amortisation is provided from the beginning of the year till the date of its
disposal.

Capital work in-progress represents expenditure incurred in respect of assets which are yet to
be brought to it working condition for its intended use and are carried at cost. Cost includes
related acquisition expenses, construction or development cost, borrowing costs capitalised
and other direct expenditure.

a) Impairment of Assets:

The Management periodically assesses using, external and internal sources, whether there is
an indication that an asset may be impaired. An impairment loss is recognised wherever the
carrying value of an asset exceeds its recoverable amount. The recoverable amount is higher
of the asset's net selling price and value in use, which means the present value of future cash
flows expected to arise from the continuing use of the asset and its eventual disposal. Reversal
of impairment loss is recognised immediately as income in the profit and loss account.

b) Inventories:

The inventories of medical consumables, drugs and surgical instruments are valued at lower of
cost and net realizable value and Cost of these inventories comprises of all costs of purchase
and other costs incurred in bringing the inventories to their present location The Company
follows the FIFO method for determining the Cost
of Inventories.

c) Use of Estimates:

The preparation of the financial statements in conformity with Generally Accepted Accounting
Principles requires the Management to make estimates and assumptions that affect the
reported balances of assets and liabilities and disclosures relating to contingent assets and
liabilities as at the date of the financial statements and the reported amounts of income and
expenses during the year. Examples of such estimates include provisions for doubtful debts,
income taxes, post - sales customer support and the useful lives of Property Plant and
Equipments and intangible assets.

i) Foreign Currency Transactions: Domestic Operation:

I Initial Recognition :

A foreign currency transactions are recorded, on initial recognition in the reporting currency, by
applying to the foreign currency amount the exchange rate between the reporting currency
and the foreign currency at the date of the transaction.

II Measurement:

Foreign currency monetary items are reported using the closing rate.

Non-monetary items which are carried in terms of historical cost denominated in a foreign
currency are reported using the exchange rate at the date of the transaction
Non-monetary items which are carried at fair value or other similar valuation denominated in a
foreign currency are reported using the exchange rates that existed when the values were
determined.

III Treatment of Foreign Exchange:

Exchange differences arising on settlement/restatement of foreign currency monetary assets
and liabilities of the Company are recognised as income or expenses in the Statement of Profit
and Loss.

b) Employee Benefits:

Post-Employment Benefits:

Defined Benefit Plan:

Gratuity liability is a defined benefit obligation and is unfunded. The Company accounts for
liability for future gratuity benefits based on the actuarial valuation using Projected Unit Credit
Method carried out as at the end of each financial year.

Defined Contribution Plan:

The company makes provident fund and employe estate insurance scheme contributions
which are defined contribution plans, for qualifying employees. Under these schemes, both the
employee and the Firm make monthly contributions. The employer contribution is charged off
to Profit & Loss Account as an expense.

a) Taxes on Income:

Income Tax expenseis accounted for in accordance with AS-22 "Accounting for Taxes on
Income" for both Current Tax and Deferred Tax stated below:

A. Current Tax:

Provision for current tax is made in accordance with the provisions of the Income Tax Act, 1961.

B. Deferred Tax:

Deferred tax is recognised, subject to the consideration of prudence, as the tax effect of timing
difference between the taxable income and accounting income computed for the current
accounting year using the tax rates and tax laws that have been enacted or substantially
enacted by the balance sheet date.

Deferred tax assets are recognised and carried forward to the extent that there isa reasonable
certainty, except arising from unabsorbed depreciation and carried forward losses, that
sufficient future taxable income will be available against which such deferred tax assets can
be realised.