Key Financial Figures (₹ in lakhs)

Financial Performance Comparison:

| Metric | FY 2025-26 (31.03.2026) | FY 2024-25 (31.03.2025) | Change |

| Operating Income | 2585.84 | 2265.03 | +14.17% |

| Other Income | 32.93 | 41.40 | -20.46% |

| Profit Before Tax | 40.00 | 55.59 | -28.04% |

| Tax Expense | 0.92 | 4.97 | -81.49% |

| Profit After Tax | 39.07 | 50.61 | -22.80% |

| EPS (Basic & Diluted) | 0.94 | 1.60 | -41.25% |

Balance Sheet Highlights:

| Item | 31.03.2026 | 31.03.2025 |

| Total Assets | 1757.85 | 1477.99 |

| Equity Share Capital | 415.36 | 415.36 |

| Other Equity | 636.20 | 597.75 |

| Total Equity | 1051.56 | 1013.11 |

| Current Assets | 640.64 | 458.93 |

| Current Liabilities | 550.44 | 307.22 |

| Net Worth | 1051.56 | 1013.11 |

Operational Highlights

  • Company operates in healthcare sector providing multi-specialty hospital services including Cardiology, Gastroenterology, Neurology, Urology, Nephrology, and diagnostic care
  • Revenue growth driven by increased hospital operations
  • Profit decline attributed to increased operating costs and depreciation (₹68.98 lakh vs ₹56.46 lakh previous year)
  • Company remains debt-free with no long-term borrowings
  • Employee strength: 118 employees as of March 2026

AGM Details

  • 33rd Annual General Meeting to be held on Tuesday, September 29, 2026 at 3:00 PM
  • Meeting will be conducted through Video Conferencing/Audio Visual Means
  • Cut-off date for determining voting eligibility: September 22, 2026
  • Remote e-voting period: September 26, 2026 (9:00 AM) to September 28, 2026 (5:00 PM)
  • Register of Members and Share Transfer Books to remain closed from September 23-29, 2026

Business to be Transacted

Ordinary Business:

1. Adoption of Audited Standalone Financial Statements for FY ended March 31, 2026

2. Re-appointment of Mr. Tulsi Prasad Sharma (DIN: 09619078) as Director retiring by rotation

3. Re-appointment of Mrs. Rowena Sharma (DIN: 02477356) as Director retiring by rotation

Dividend Declaration

  • Board has decided not to recommend any dividend for FY 2025-26 due to insufficient profits and anticipated capital expenses
  • No funds were transferred to Investor Education and Protection Fund (IEPF) during the year

Corporate Governance

  • Paid-up Share Capital: ₹415.36 lakh
  • Net Worth: ₹1051.56 lakh
  • Regulation 27(2) of SEBI LODR not applicable due to size parameters
  • Company states it has made efforts to comply with applicable corporate governance requirements

Board Composition and Meetings

  • Board consists of 9 Directors including 3 Independent Directors
  • 12 Board meetings held during FY 2025-26
  • All directors attended all board meetings
  • Key Managerial Personnel: Mrs. Shalini Sharma (Managing Director), Mr. Bikram Singh (CFO), Mrs. Ritika Bhandari (Company Secretary)

Director Details for Re-appointment

Mr. Tulsi Prasad Sharma

  • DIN: 09619078
  • Date of Appointment: May 5, 2022
  • Age: 57 years
  • Nationality: Indian
  • Qualification: Several years experience in administrative support
  • Shareholding in Dhanvantri Jeevan Rekha Ltd. and other group companies

Mrs. Rowena Sharma

  • DIN: 02477356
  • Date of Appointment: September 30, 2021
  • Age: 71 years
  • Nationality: Indian
  • Qualification: B.Com
  • Extensive shareholding across multiple group companies

Statutory Auditors

  • M/s Anuj Goyal & Co., Chartered Accountants (FRN: 004881C)
  • Appointed until conclusion of 34th AGM
  • Remuneration: Mutually agreed between Board and Auditors
  • Issued unqualified audit report

Secretarial Auditors

  • M/s Sumit Bist & Associates, Practicing Company Secretaries (FRN: 22707)
  • Issued secretarial audit report with one observation regarding promoter share dematerialization (only 70% dematerialized as of March 31, 2026)

Internal Financial Controls

  • Company maintains adequate internal financial controls system
  • Internal controls were operating effectively during the year
  • No reportable material weaknesses identified

Related Party Transactions

  • Transactions with related parties disclosed in Note 23 to financial statements
  • Includes sitting fees to directors totaling ₹40.95 lakh
  • Consultancy charges paid to Dr. Anil Elhence: ₹93.67 lakh
  • Professional charges to Kashyap & Co.: ₹0.65 lakh
  • Company states no materially significant related party transactions with potential conflict of interest

Risk Management

  • Company has designed risk management policy and framework
  • No Risk Management Committee constituted as not required under Regulation 21 of SEBI LODR
  • No significant material orders passed by regulators/courts impacting going concern status

Corporate Social Responsibility

  • Provisions of Section 135 of Companies Act, 2013 not applicable to the company

Key Ratios and Significant Changes (>25% variance)

1. Return on Equity Ratio: Decreased from 6.71% to 3.72% (-44.46%) due to profit decline

2. Inventory Turnover Ratio: Increased from 149.39 to 326.15 times (+118.33%) due to inventory drawdown

3. Net Capital Turnover Ratio: Increased from 14.93 to 28.67 times (+92.01%) due to working capital contraction

4. Net Profit Ratio: Decreased from 2.90% to 1.49% (-48.76%) due to margin compression

5. Return on Capital Employed: Decreased from 5.80% to 3.97% (-31.59%) due to lower EBIT

Other Disclosures

  • No fraud reported during the year
  • No sexual harassment complaints filed under POSH Act
  • No deposits accepted from public under Sections 73-76 of Companies Act
  • Company securities listed on Bombay Stock Exchange
  • Share Transfer Agent: Beetal Financial & Computer Services Pvt Ltd

Auditor's Reports

Statutory Auditor's Report (M/s Anuj Goyal & Co.)

  • Unqualified opinion on financial statements
  • No observations, qualifications or adverse remarks
  • Internal financial controls adequate and operating effectively

Secretarial Audit Report (M/s Sumit Bist & Associates)

  • Clean report except for one observation regarding promoter share dematerialization (70% dematerialized vs 100% requirement)
  • Company complied with applicable statutory provisions