(a) Basis of preparation
 
 The financial statements have been prepared to comply in all material
 respects in accordance with the Notified Accounting Standards by
 Companies (Accounting Standards) Rules, 2006 (as amended) and the
 relevant provisions of the Companies Act, 1956. The financial
 statements have been prepared under the historical cost convention on
 an accrual basis. The accounting policies have been consistently
 applied by the Company and are consistent with those used in the
 previous year.
 
 (b) Use of estimates
 
 The preparation of financial statements in conformity with generally
 accepted accounting principles requires management to make estimates
 and assumptions that affect the reported amounts of assets and
 liabilities and disclosure of contingent liabilities at the date of the
 financial statements and the results of operations during the reporting
 period end. Although these estimates are based upon management''s best
 knowledge of current events and actions, actual results could differ
 from these estimates.
 
 (c) Fixed Assets
 
 Fixed assets are stated at cost less accumulated depreciation and
 impairment loss, if any. Cost comprises the purchase price and any
 directly attributable cost of bringing the asset to its working
 condition for its intended use. Borrowing costs relating to acquisition
 of fixed assets which take substantial period of time to get ready for
 its intended use are also included to the extent they relate to the
 period till such assets are ready to be put to use.
 
 (d) Depreciation
 
 i) Depreciation on Leasehold Improvements is provided over the primary
 period of lease or over the useful lives of the respective fixed
 assets, whichever is shorter.
 
 ii) Depreciation on all other fixed assets is provided using the
 Straight Line Method as per the useful lives of the assets estimated by
 the management, or at the rates prescribed under Schedule XIV of the
 Companies Act, whichever is higher.
 
 iii) Individual assets not exceeding Rs. 5,000 are depreciated fully in
 the year of purchase.
 
 (e) Intangibles
 
 Technical Know-how Fees
 
 Technical know-how fees is amortized over a period of 3 years.
 
 Software
 
 Cost of software is amortized over a period of 6 years, being the
 estimated useful life as per the management estimate.
 
 (f) Impairment
 
 i) The carrying amounts of assets are reviewed at each balance sheet
 date if there is any indication of impairment based on internal/
 external factors. An impairment loss is recognised wherever the
 carrying amount of an asset exceeds its recoverable amount. The
 recoverable amount is the greater of the asset''s net selling price and
 value in use. In assessing value in use, the estimated future cash
 flows are discounted to their present value using a pre tax discount
 rate that reflects current market assessment of the time value of money
 and risk specific to asset. This rate is estimated from the rate
 implicit in current market transactions for similar assets or from the
 weighted average cost of capital of the Company.
 
 ii) After impairment, depreciation is provided on the revised carrying
 amount of the asset over its remaining useful life.
 
 (g) Leases
 
 Where the Company is the lessee
 
 Leases where the lessor effectively retains substantially all the risks
 and benefits of ownership of the leased items are classified as
 operating leases. Operating lease payments are recognised as an expense
 in the Profit and Loss account on a straight-line basis over the lease
 term.
 
 Where the Company is the lessor
 
 Assets subject to operating leases are included in fixed assets. Lease
 income is recognised in the Profit and Loss account on a straight-line
 basis over the lease term. Costs, including depreciation are recognised
 as expense in the Profit and Loss account.
 
 (h) Investments
 
 Investments that are readily realisable and intended to be held for not
 more than a year are classified as current investments. All other
 investments are classified as long-term investments. Current
 investments are carried at lower of cost and fair value determined on
 an individual investment basis. Long-term investments are carried at
 cost. However, provision for diminution in value is made to recognise a
 decline other than temporary in the value of such long term
 investments.
 
 (i) Inventories
 
 Inventory of Medical Consumables, Drugs, Stores and Spares are valued
 at Lower of cost and net realizable value. Cost is determined on
 Weighted Average basis.
 
 Net realizable value is the estimated selling price in the ordinary
 course of business, less estimated costs of completion and estimated
 costs necessary to make the sale.
 
 (j) Revenue Recognition
 
 Revenue is recognised to the extent that it is probable that the
 economic benefits will flow to the Company and the revenue can be
 reliably measured.
 
 Operating Income
 
 Operating Income is recognised as and when the services are rendered /
 pharmacy items are sold. Management fee from hospitals and income from
 medical services is recognised as per the terms of the agreement with
 respective hospitals.
 
 Rehabilitation Centre Income
 
 Revenue is recognised as and when the services are rendered.
 
 Income from Academic Services
 
 Revenue is recognized on pro-rata basis over the duration of the
 program.
 
 Equipment Lease Rentals
 
 Revenue is recognised in accordance with the terms of lease agreements
 entered into with the respective lessees.
 
 Interest
 
 Revenue is recognised on a time proportion basis taking into account
 the amount outstanding and the rate applicable.
 
 Dividends
 
 Dividend is recognised if the right to dividend is established by the
 balance sheet date.
 
 (k) Miscellaneous Expenditure (not written off)
 
 Cost incurred in raising funds (Arrangement fees on term loan) is
 amortised over the period for which the funds are obtained.
 
 (l) Foreign Currency Transactions
 
 i) Initial recognition
 
 Foreign currency transactions are recorded in the reporting currency,
 by applying to the foreign currency amount the exchange rate between
 the reporting currency and the foreign currency at the date of the
 transaction.
 
 ii) Conversion
 
 Foreign currency monetary items are reported using the closing rate.
 Non-monetary items that are carried in terms of historical cost
 denominated in a foreign currency are reported using the exchange rate
 at the date of the transaction.
 
 iii) Exchange Differences
 
 Exchange differences arising on the settlement of monetary items or on
 reporting company''s monetary items at rates different from those at
 which they were initially recorded during the year, or reported in
 previous financial statements, are recognised as income or as expenses
 in the year in which they arise.
 
 (m) Employee benefits:
 
 i) Contributions to Provident fund
 
 The Company makes contributions to statutory provident fund in
 accordance with Employees Provident Fund and Miscellaneous Provisions
 Act, 1952. Provident Fund is a defined contribution scheme for certain
 employees, the contributions for these employees are charged to the
 Profit and Loss account of the year when the contributions to the
 respective funds are due. For other employees, the provident fund is
 defined benefit scheme contribution of which is being deposited with
 Fortis Healthcare Limited Provident Fund Trust managed by the
 Company; such contribution to the trust additionally requires the
 Company to guarantee payment of interest at rates notified by the
 Central Government from time to time, for which shortfall, if any has
 to be provided for as at the balance sheet date.
 
 ii) Gratuity
 
 Gratuity liability is a defined benefit obligation and is provided for
 on the basis of an actuarial valuation made at the end of the year
 using projected unit credit method.
 
 iii) Compensated Absences
 
 Long term compensated absences are provided for based on actuarial
 valuation made at the end of the year using projected unit credit
 method. Short term compensated absences are provided for based on
 estimates.
 
 iv) Actuarial gains/losses
 
 Actuarial gains/losses are recognised in the Profit and Loss Account as
 they occur.
 
 (n) Income Taxes
 
 Tax expense comprises current and deferred tax. Current income tax is
 measured at the amount expected to be paid to the tax authorities in
 accordance with the Indian Income Tax Act, 1961. Deferred income tax
 reflect the impact of current year timing differences between taxable
 income and accounting income for the year and reversal of timing
 differences of earlier years.
 
 Deferred tax is measured based on the tax rates and the tax laws
 enacted or substantively enacted at the balance sheet date. Deferred
 tax assets are recognised only to the extent that there is reasonable
 certainty that sufficient future taxable income will be available
 against which such deferred tax assets can be realised. In situations
 where the Company has unabsorbed depreciation or carry forward tax
 losses, all deferred tax assets are recognised only if there is virtual
 certainty supported by convincing evidence that they can be realised
 against future taxable profits.
 
 At each balance sheet date, the Company re-assesses and recognises
 unrecognised deferred tax assets. It recognises unrecognised deferred
 tax asset to the extent that it has become reasonably certain or
 virtually certain, as the case may be, that sufficient future taxable
 income will be available against which such deferred tax assets can be
 realised.
 
 The carrying amount of deferred tax assets are reviewed at each balance
 sheet date. The Company writes-down the carrying amount of a deferred
 tax asset to the extent that it is no longer reasonably certain or
 virtually certain, as the case may be, that sufficient future taxable
 income will be available against which deferred tax asset can be
 realised. Any such write-down is reversed to the extent that it becomes
 reasonably certain or virtually certain, as the case may be, that
 sufficient future taxable income will be available.
 
 Minimum Alternative Tax (''MAT'') credit is recognised as an asset only
 when and to the extent there is convincing evidence that the Company
 will pay normal income tax during the specified period. In the year in
 which the MAT credit becomes eligible to be recognized as an asset in
 accordance with the recommendations contained in Guidance Note issued
 by the Institute of Chartered Accountants of India (''ICAI''), the said
 asset is created by way of a credit to the profit and loss account and
 shown as MAT Credit Entitlement.
 
 (0) Employee Stock Compensation Cost
 
 Measurement and disclosure of the employee share-based payment plans is
 done in accordance with SEBI (Employee Stock Option Scheme and Employee
 Stock Purchase Scheme) Guidelines, 1999 and the Guidance Note on
 Accounting for Employee Share-based Payments, issued by the ICAI. The
 Company measures compensation cost relating to employee stock options
 using the intrinsic value method. Compensation expense is amortized
 over the vesting period of the option on a straight line basis.
 
 (p) Earnings Per Share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the year (including prior period items, if any) attributable
 to the equity shareholders (after deducting preference dividends and
 attributable taxes, if any) by the weighted average number of equity
 shares outstanding during the year. For the purpose of calculating
 diluted earnings per share, net profit or loss for the year
 attributable to equity shareholders and the weighted average number of
 shares outstanding during the year are adjusted for the effects of all
 dilutive potential equity shares.
 
 (q) Provisions
 
 A provision is recognised when an enterprise has a present obligation
 as a result of past event and it is probable that an outflow of
 resources will be required to settle the obligation, in respect of
 which a reliable estimate can be made. Provisions are not discounted to
 its present value and are determined based on best estimate required to
 settle the obligation at the balance sheet date. These are reviewed at
 each balance sheet date and adjusted to reflect the current best
 estimates.
 
 (r) Cash and cash equivalents
 
 Cash and cash equivalents in the cash flow statement comprise cash at
 bank and in hand and short term investments with an original maturity
 of three months or less.