AATMAJ2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member AATMAJ2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AATMAJ 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 71717000.00 6108000.00 77825000.00 17469000.00 0.00 0.00 24152000.00 6623000.00 4278000.00 43309000.00 95831000.00 -18006000.00 0.00 -18006000.00 0.00 -18006000.00 -4500000.00 547000.00 -3953000.00 -14053000.00 0.00 0.00 0.00 -14053000.00 -14053000.00 113000000.00 5 -0.62 -0.62 0.00 0.00 0.00 Notes attached to audited Standalone Financial Results for the Half Year and Year ended March 31, 2024 1. The above standalone financial results of the company (“the statement”) have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its Meeting held on May 25, 2024 and have been subjected to audit by the statutory auditors of the company on which the auditors have expressed an unmodified Opinion. 2. The Standalone Financial results has been prepared in accordance with recognition and measurement principles laid down in the Accounting Standard 25 “Interim Financial Reporting” (As 25) as prescribed under section 133 of the companies act, 2013 (“the Act”) read with the Companies (Accounting Standards) Rules, 2021, as amended from time to time and other accounting principal generally accepted in India. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued thereunder. 3. The figures for the Half year ended March 31, 2024 are the balancing figures between audited figures in respect of year ended March 31, 2024 and reviewed year to date figures for the half year ended September 30, 2023. The figures for the Half year ended March 31, 2023 are the balancing figures between audited figures in respect of year ended March 31, 2023 and the unaudited year to date figures for the half year ended September 30, 2023 were not subject to limited review by us. 4. The company is engaged primarily in the business of Operating Multi Specialty Hospitals and all its operations are in India only. Accordingly, there is no separate reportable segment as per AS 17 on “Segment Reporting” in respect of Company. 5. 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. 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. (Rs. in Lacs ) Sr. No. Objects as per Prospectus Allocation as per Prospectus Fund utilised up to March 31, 2024 Balance as on March 31, 2024 1. Repayment/Prepayment in full or part of existing secured debt of the company 900.00 900.00 0.00 2. Funding the working capital requirements of the company 600.00 600.00 0.00 3. Purchase of medical equipment for hospitals of our company and/or newly acquired or set up hospitals 913.11 0.00 913.11 4. Our inorganic growth initiatives through acquisitions and other strategic initiatives 620.00 620.00 - 5. General Corporate Expenses 496.89 496.89 0.00 6. Issue Expenses 310.00 310.00 0.00 Total Rs. In Lacs 3840.00 2926.89 913.11 6. For the Financial year ending on March 31, 2024, the Board of Directors of the company have recommended a final dividend of Rs. 0.05/- (par value of equity share of Rs. 5/- each) per equity share. DEBT EQUITY RATIO: 0.030 DEBT SERVICE COVERAGE RATIO: 0.810 INTEREST SERVICE COVERAGE RATIO: 2.070 Audited Standalone 157381000.00 8468000.00 165849000.00 24642000.00 0.00 0.00 35685000.00 12491000.00 8084000.00 71520000.00 152422000.00 13427000.00 0.00 13427000.00 0.00 13427000.00 3200000.00 1419000.00 4619000.00 8808000.00 0.00 0.00 0.00 88.08 8808000.00 113000000.00 5 0.00 0.39 0.39 0.00 0.00 0.00 Other Expenses 43309000.00 Other Expenses 71520000.00 12491000.00 8084000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20575000.00 -2405000.00 -27907000.00 -61455000.00 -7994000.00 -281000.00 -17225000.00 -117267000.00 -96692000.00 -83265000.00 0.00 0.00 0.00 -3200000.00 0.00 -80065000.00 0.00 0.00 -80065000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -78164000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78164000.00 0.00 0.00 78164000.00 343237000.00 0.00 0.00 0.00 67594000.00 0.00 12491000.00 0.00 0.00 263152000.00 0.00 0.00 263152000.00 261251000.00 0.00 261251000.00 3169000.00 264420000.00