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Shanmuga Hospital Ltd
| Statement of Profit and Loss for the Half Year Ended and Financial Year Ended 31st March, 2026
Report Source
⬤11th May 26
Summary : Shanmuga Hospital reports stable profits, improved operating cash flow, but significant capex reduced cash, with an unmodified audit opinion.
Quarterly Report Analysis & Insights
Financial Disclosures
- Employee benefits and other expenses increased
- Cost of consumption and finance costs decreased
- Depreciation and amortisation expense increased significantly
- Trade Receivables decreased year-on-year
- Revenue from operations slightly decreased year-on-year
- Operating cash flow significantly improved from negative to positive
- Major outflow from investing activities due to high capital expenditure
- Net cash and cash equivalents decreased significantly
- Significant increase in Property, Plant & Equipment and Capital Work in Progress
- Significant decrease in Cash & Cash Equivalents, Trade Receivables, and Short-term Loans & Advances
- Reserves and Surplus increased
- Deferred Tax Liabilities increased
- Short-term borrowings and Trade Payables decreased
Corporate Overview
- Salem, Tamil Nadu, India
- Hospital services
- Positive, focused on transparency and good governance
- Single business segment (hospital)
- Significant capital expenditure indicates expansion
- Significant increase in Property, Plant & Equipment and Capital Work in Progress
Risk Factors
- Cash and equivalents significantly decreased.
- Increased depreciation and employee costs.
- Revenue from operations slightly declined.
- High capital expenditure impacts liquidity.
Key Drivers
- Unmodified audit opinion received.
- Operating cash flow significantly improved.
- Voluntary quarterly results for transparency.
- Significant capital expenditure for future growth.
Auditor’s Report
- Unmodified opinion
- Ensuring financial results give true and fair view
- Compliance with accounting principles and regulations
Board Commentary
- Significant capital expenditure on Property, Plant & Equipment and Capital Work in Progress
Corporate Governance
- Compliance with Code of Ethics mentioned by auditor
- Audit Committee mentioned
- No governance concerns; voluntary quarterly results for transparency
Management Discussion & Analysis
Future Strategy
- Enhanced investor transparency and good corporate governance
Performance Drivers
- Improved cash flow from operations
- Increased other income