KYC is one time exercise with a SEBI registered intermediary while dealing in securities markets (Broker/ DP/ Mutual Fund etc.). | No need to issue cheques by investors while subscribing to IPO. Just write the bank account number and sign in the application form to authorise your bank to make payment in case of allotment. No worries for refund as the money remains in investor's account.   |   Prevent unauthorized transactions in your account – Update your mobile numbers / email ids with your stock brokers. Receive information of your transactions directly from exchange on your mobile / email at the EOD | Filing Complaint on SCORES - QUICK & EASY a) Register on SCORES b) Mandatory details for filing complaints on SCORE - Name, PAN, Email, Address and Mob. no. c) Benefits - speedy redressal & Effective communication   |   BSE Prices delayed by 5 minutes...<< Prices as on Jul 10, 2025 - 3:59PM >>  ABB India 5886.5  [ -0.22% ]  ACC 1999.75  [ 0.46% ]  Ambuja Cements 585.15  [ -0.95% ]  Asian Paints Ltd. 2450.8  [ -1.92% ]  Axis Bank Ltd. 1164.5  [ -0.02% ]  Bajaj Auto 8275.45  [ -0.99% ]  Bank of Baroda 238.8  [ -1.00% ]  Bharti Airtel 1965.1  [ -2.62% ]  Bharat Heavy Ele 261.25  [ -0.29% ]  Bharat Petroleum 350.7  [ 0.59% ]  Britannia Ind. 5884.45  [ 0.02% ]  Cipla 1478.25  [ -0.91% ]  Coal India 384.1  [ -0.89% ]  Colgate Palm. 2411.05  [ -1.09% ]  Dabur India 522.35  [ 0.04% ]  DLF Ltd. 829.8  [ 0.01% ]  Dr. Reddy's Labs 1259.2  [ -0.82% ]  GAIL (India) 185.7  [ 0.35% ]  Grasim Inds. 2775  [ -0.86% ]  HCL Technologies 1663.35  [ -0.64% ]  HDFC Bank 2002.05  [ -0.43% ]  Hero MotoCorp 4320.4  [ -0.33% ]  Hindustan Unilever L 2408  [ -0.60% ]  Hindalco Indus. 676.5  [ 0.43% ]  ICICI Bank 1424.5  [ -0.52% ]  Indian Hotels Co 743  [ -0.94% ]  IndusInd Bank 852.65  [ 1.41% ]  Infosys L 1616.75  [ -1.05% ]  ITC Ltd. 416.9  [ -0.58% ]  Jindal St & Pwr 942.75  [ -0.25% ]  Kotak Mahindra Bank 2218.9  [ -0.42% ]  L&T 3574  [ -0.11% ]  Lupin Ltd. 1899.85  [ -0.70% ]  Mahi. & Mahi 3161.75  [ -0.48% ]  Maruti Suzuki India 12638.6  [ 1.36% ]  MTNL 49.07  [ -0.89% ]  Nestle India 2401  [ -1.07% ]  NIIT Ltd. 127.7  [ -0.23% ]  NMDC Ltd. 68.62  [ 1.08% ]  NTPC 341.6  [ -0.64% ]  ONGC 243  [ -0.14% ]  Punj. NationlBak 109.7  [ -1.17% ]  Power Grid Corpo 299  [ -0.20% ]  Reliance Inds. 1517.2  [ -0.12% ]  SBI 808  [ -0.35% ]  Vedanta 438.95  [ -0.42% ]  Shipping Corpn. 224  [ -0.38% ]  Sun Pharma. 1663.7  [ -0.21% ]  Tata Chemicals 924.2  [ 0.16% ]  Tata Consumer Produc 1086  [ -1.04% ]  Tata Motors 695.5  [ 0.38% ]  Tata Steel 160.65  [ 1.04% ]  Tata Power Co. 399.8  [ -0.16% ]  Tata Consultancy 3382.3  [ -0.06% ]  Tech Mahindra 1600.15  [ -0.93% ]  UltraTech Cement 12480  [ -0.67% ]  United Spirits 1384  [ 0.96% ]  Wipro 265.1  [ -0.97% ]  Zee Entertainment En 141.9  [ 0.14% ]  

Company Information

Indian Indices

  • Loading....

Global Indices

  • Loading....

Forex

  • Loading....

SHANMUGA HOSPITAL LTD.

10 July 2025 | 04:01

Industry >> Hospitals & Medical Services

Select Another Company

ISIN No INE0TD301017 BSE Code / NSE Code 544365 / SHANMUGA Book Value (Rs.) 17.15 Face Value 10.00
Bookclosure 52Week High 54 EPS 3.09 P/E 15.21
Market Cap. 63.98 Cr. 52Week Low 31 P/BV / Div Yield (%) 2.74 / 0.00 Market Lot 2,000.00
Security Type Other

ACCOUNTING POLICY

You can view the entire text of Accounting Policy of the company for the latest year.
Year End :2024-03 

II Significant Accounting Policies

1 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.

2 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.

3 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
measured initially at cost. After initial recognition, an intangible asset is carried at its cost less any accumulated amortisation and any accumulated impairment loss.

4 Depreciation & Amortisation:

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 useful life 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.

5 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.

6 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.

7 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.

8 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:

Provident Fund: Eligible employees receive benefit from provident fund covered under the Provident Fund Act. Both the employee and the company make monthly
contributions. The employer contribution is charged off to Profit & Loss Account as an expense.

9 Taxes on Income:

Income Tax expense is 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 is a 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.