Other Notes :

i) The management has confirmed that adequate provisions have been made for all the known and determined liabilities and the same is not in excess of the amounts reasonably required to be provided for.

ii) The balances of trade payables, trade receivables, loans and advances are unsecured and considered as good are subject to confirmations of respective parties concerned.

i ii) The Company do not have any transactions with companies struck off.

27. The figures of previous year have been re-arranged and regrouped wherever necessary to make them comparable with those of the current year.

1. The Company applied to National Stock Exchange of India Limited ("NSE") for in-principle approval for listing its equity shares on the Emerge Platform of the NSE. National Stock Exchange of India Limited has, vide its letter dated June 1, 2023 granted it's In Principle Approval to the Company. The Company had filed Prospectus to the Registrar of the Company, Ahmedabad on June 13, 2023.The Public Issue was opened on Monday, June 19, 2023 and closed on Wednesday, June 21, 2023. The Basis of Allotment was finalized by Company, Registrar to the issue and Merchant Banker in consultation with the NSE on June 26, 2023, company has allotted 64,00,000 equity shares of ? 5 each for cash at price of ? 60 each (including a security premium of ? 55 per equity shares). The Company applied for listing of its total equity shares to NSE and it has granted its approval vide its letter dated June 28, 2023. The trading of equity shares of the Company commenced w.e.f. June 30, 2023 at Emerge Platform of National Stock Exchange of India Ltd. (NSE). The IPO related expenses have been debited to the share premium account and the IPO proceeds which are not utilised till the date of balance sheet has been kept in the form of FDR in the bank.

(1) Axis Bank Limited has renewed credit facilities of ? 944.99 Lacs, @ 9.15% p.a. which comprises of ? 500.00 lacs overdraft facilities and ? 444.99 drop line overdraft facilities, respectively against mortgaged of the land and hospital building of the company during the year.

(2) Kotak Mahindra Bank Limited has sanctioned Overdraft facilities of ? 108.00 lacs @ 7.70% p.a. against the fixed deposit of ? 120.00 lacs during the year.

*The Company has the process of identification of 'suppliers' registered under the Micro, Small and Medium Enterprises Development ('MSMED') Act, 2006, by obtaining confirmations from all suppliers. The Company has not received intimation from any of the 'suppliers' regarding their status under MSMED Act, 2006 and hence disclosures if any, relating to amounts unpaid as at the year-end together with interest paid/payable as required have not been furnished.

*The Company has the process of identification of 'suppliers' registered under the Micro, Small and Medium Enterprises Development ('MSMED') Act, 2006, by obtaining confirmations from all suppliers. The Company has not received intimation from any of the 'suppliers' regarding their status under MSMED Act, 2006 and hence disclosures if any, relating to amounts unpaid as at the year-end together with interest paid/payable as required have not been furnished.