SHANMUGA HOSPITAL LIMITED — Half year ended 31st March, 2026 and year ended 31st March, 2026
The company’s financial results are presented in Rs. Lakhs.
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Audited | Audited | |
| I. EQUITY AND LIABILITIES | ||
| 1 SHAREHOLDERS’ FUNDS | ||
| (a) Share Capital | 1,361.30 | 1,361.30 |
| (b) Reserves and Surplus | 2,888.89 | 2,608.51 |
| 2 NON-CURRENT LIABILITIES | ||
| (a) Long-Term Borrowings | 359.35 | 359.35 |
| (b) Deferred Tax Liabilities (Net) | 104.92 | 41.35 |
| (c) Long-Term Provisions | 29.29 | 11.04 |
| 3 CURRENT LIABILITIES | ||
| (a) Short-Term Borrowings | 314.43 | 402.10 |
| (b) Trade Payables | ||
| (A) Total outstanding dues of Micro and small enterprises; and | – | 12.11 |
| (B) Total outstanding dues of other creditors | 206.27 | 366.04 |
| (c) Other Current Liabilities | 40.51 | 115.59 |
| (d) Short-Term Provisions | 0.73 | 0.72 |
| TOTAL | 5,305.70 | 5,278.10 |
| II. ASSETS | ||
| 1 NON-CURRENT ASSETS | ||
| (a) Property, Plant & Equipment and Intangible Assets | ||
| (i) Property, Plant & Equipment | 3,746.89 | 2,242.71 |
| (ii) Intangible Assets | 16.85 | – |
| (iii) Capital Work in Progress | 244.08 | – |
| (b) Non-Current Investments | 2.74 | 2.74 |
| (c) Other Non-Current Assets | 45.15 | 31.64 |
| 2 CURRENT ASSETS | ||
| (a) Inventories | 195.77 | 288.97 |
| (b) Trade Receivables | 685.73 | 796.05 |
| (c) Cash & Cash Equivalents | 192.52 | 1,258.93 |
| (d) Short-term Loans and Advances | 117.97 | 628.02 |
| (e) Other Current Assets | 58.01 | 29.04 |
| TOTAL | 5,305.70 | 5,278.10 |
| Particulars | Half Year Ended 31st March, 2026 Audited |
Half Year Ended 30th Sep, 2025 Unaudited |
Half Year Ended 31st March, 2025 Audited |
Year Ended 31st March, 2026 Audited |
Year Ended 31st March, 2025 Audited |
|---|---|---|---|---|---|
| I Revenue From Operations | 2,281.54 | 2,462.07 | 2,323.15 | 4,743.61 | 4,785.33 |
| II Other Income | 52.77 | 9.94 | 2.72 | 62.71 | 23.35 |
| III Total Income (I+II) | 2,334.31 | 2,472.01 | 2,325.87 | 4,806.32 | 4,808.67 |
| IV Expenses | |||||
| Cost of Consumption | 661.67 | 813.05 | 806.89 | 1,474.72 | 1,772.74 |
| Employee Benefits Expense | 391.22 | 366.76 | 254.71 | 757.98 | 559.25 |
| Finance Costs | 19.29 | 22.86 | 28.70 | 42.15 | 62.67 |
| Depreciation & Amortisation Expense | 110.76 | 170.89 | 110.06 | 281.65 | 215.80 |
| Other Expenses | 854.67 | 828.12 | 880.37 | 1,682.79 | 1,629.47 |
| Total Expenses (IV) | 2,037.62 | 2,201.68 | 2,080.73 | 4,239.30 | 4,239.93 |
| V Profit Before Exceptional and Extraordinary Items and Tax (III-IV) | 296.69 | 270.33 | 245.14 | 567.02 | 568.74 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit Before Extraordinary Items and Tax (V-VI) | 296.69 | 270.33 | 245.14 | 567.02 | 568.74 |
| VIII Extraordinary Items | – | – | – | – | – |
| IX Profit Before Tax (VII-VIII) | 296.69 | 270.33 | 245.14 | 567.02 | 568.74 |
| X Tax Expense: | |||||
| (1) Current Tax | 40.71 | 41.67 | 53.45 | 82.38 | 133.84 |
| (2) Deferred Tax | 36.05 | 27.53 | 9.85 | 63.58 | 13.77 |
| (3) Tax Adjustments for Earlier Years | – | – | 0.46 | – | 0.46 |
| XI Profit/(Loss) For The Period (IX-X) | 219.93 | 201.13 | 181.38 | 421.06 | 420.67 |
| Particulars | Half Year Ended 31st March, 2026 | Half Year Ended 30th Sep, 2025 | Half Year Ended 31st March, 2025 | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|---|---|---|
| (1) Basic | 1.62 | 1.48 | 1.64 | 3.09 | 4.03 |
| (2) Diluted | 1.62 | 1.48 | 1.64 | 3.09 | 4.03 |
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| A CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax | 567.02 | 568.74 |
| Adjustments for: | ||
| – Depreciation | 281.65 | 215.80 |
| – Interest Expenses | 36.75 | 55.90 |
| – Dividend Income | (0.05) | (0.06) |
| – Interest Income | (13.98) | (6.90) |
| Operating Profit before working capital changes: | 871.39 | 833.47 |
| Adjustments for changes in working capital: | ||
| – (Increase)/Decrease in Inventories | 93.20 | (93.80) |
| – (Increase)/Decrease in Trade Receivables | 110.32 | (99.90) |
| – (Increase)/Decrease in Short term Loans & Advances | 510.05 | (544.97) |
| – (Increase)/Decrease in Other Current assets | (28.97) | 140.58 |
| – (Increase)/Decrease in Other Non Current assets | (13.51) | (14.79) |
| – Increase/(Decrease) in Trade payables | (171.87) | (126.49) |
| – Increase/(Decrease) in Other Current Liabilities | (75.08) | 37.90 |
| – Increase/(Decrease) in Provisions | 18.26 | 7.13 |
| Cash generated from operations | 1,313.79 | 139.12 |
| Less: Income Taxes Paid | (82.38) | (296.06) |
| NET CASH FROM OPERATING ACTIVITIES (A) | 1,231.42 | (156.94) |
| B CASH FLOWS FROM INVESTING ACTIVITIES | ||
| – Interest Received | 13.98 | 6.90 |
| – Dividend Income | 0.05 | 0.06 |
| – Purchase of Property, Plant and Equipment | (2,046.76) | (440.22) |
| – (Increase)/Decrease in Non-Current Investments | – | (0.25) |
| NET CASH USED IN INVESTING ACTIVITIES (B) | (2,032.73) | (433.50) |
| C CASH FLOWS FROM FINANCING ACTIVITIES | ||
| – Interest paid | (36.75) | (55.90) |
| – Proceeds from issue of equity shares for initial public offer | – | 2,061.72 |
| – Issue Expenses for initial public offer | (140.68) | (225.94) |
| – Net Proceeds/(Repayment) in Long Term Borrowings | – | – |
| – Net Proceeds/(Repayment) in Short Term Borrowings | (87.67) | (140.42) |
| NET CASH USED IN FINANCING ACTIVITIES (C) | (265.10) | 1,639.46 |
| D NET INCREASE IN CASH AND CASH EQUIVALENT (A+B+C) | (1,066.41) | 1,049.02 |
| Opening Cash and Cash Equivalents | 1,258.93 | 209.92 |
| CLOSING CASH AND CASH EQUIVALENT | 192.52 | 1,258.93 |