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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

  1. Employee benefits and other expenses increased
  2. Cost of consumption and finance costs decreased
  3. Depreciation and amortisation expense increased significantly
  4. Trade Receivables decreased year-on-year
  5. Revenue from operations slightly decreased year-on-year
  6. Operating cash flow significantly improved from negative to positive
  7. Major outflow from investing activities due to high capital expenditure
  8. Net cash and cash equivalents decreased significantly
  9. Significant increase in Property, Plant & Equipment and Capital Work in Progress
  10. Significant decrease in Cash & Cash Equivalents, Trade Receivables, and Short-term Loans & Advances
  11. Reserves and Surplus increased
  12. Deferred Tax Liabilities increased
  13. Short-term borrowings and Trade Payables decreased

Corporate Overview

  1. Salem, Tamil Nadu, India
  2. Hospital services
  3. Positive, focused on transparency and good governance
  4. Single business segment (hospital)
  5. Significant capital expenditure indicates expansion
  6. Significant increase in Property, Plant & Equipment and Capital Work in Progress

Risk Factors

  1. Cash and equivalents significantly decreased.
  2. Increased depreciation and employee costs.
  3. Revenue from operations slightly declined.
  4. High capital expenditure impacts liquidity.

Key Drivers

  1. Unmodified audit opinion received.
  2. Operating cash flow significantly improved.
  3. Voluntary quarterly results for transparency.
  4. Significant capital expenditure for future growth.

Auditor’s Report

  1. Unmodified opinion
  2. Ensuring financial results give true and fair view
  3. Compliance with accounting principles and regulations

Board Commentary

  1. Significant capital expenditure on Property, Plant & Equipment and Capital Work in Progress

Corporate Governance

  1. Compliance with Code of Ethics mentioned by auditor
  2. Audit Committee mentioned
  3. No governance concerns; voluntary quarterly results for transparency

Management Discussion & Analysis

Future Strategy

  1. Enhanced investor transparency and good corporate governance

Performance Drivers

  1. Improved cash flow from operations
  2. Increased other income
Shanmuga Hospital Ltd (544365) Quarterly Report Analysis & Insights | Dhanarthi