1. Security Particulars of Secured Loans
 
 i.  The term loans availed from Indian Bank and Indian Overseas Bank
 are primarily secured by:
 
 (a) Paripasu Charge on the Land and appurtenances therewith located at
 Kalapatti Village at Coimbatore and land located at Erode.
 
 (b) Paripasu Charge on the entire fixed assets (Present & Future) of
 the company.
 
 (c) Charge on the leasehold rights of the building at Erode in the name
 of M/s Idhayam Hospitals Erode Limited, Erode.
 
 (d) Charge on the leasehold rights of the medical equipments in the
 name of M/s Idhayam Hospitals Erode Limited, Erode.
 
 The above facilities are also collaterally secured by stock and book
 debts of the Company.
 
 ii.  In addition to the above, the subsidiary company has given
 corporate guarantee to the limits availed by the company.
 
 iii. The term loans and working capital facilities are further
 guaranteed by the personal guarantees of the Chairman and Managing
 Director and Vice Chairman and Joint Managing Director of the Company.
 
 iv.  Secured loans from others represents Hire Purchase loans from BMW
 India Financial Services Private Ltd & SREI Equipments Finance Pvt Ltd
 secured by hypothecation of assets purchased.
 
 1. The Company has provided for employee benefits as per Accounting
 Standard 15 in respect of defined benefit plan (Gratuity and Long Term
 compensated absence).
 
 (a) Description of the company''s defined benefit plan:
 
 The Company operates a defined benefit plan for payment of post
 employment benefits in the form of Gratuity and Long Term compensated
 absence. Benefits under the plan are based on pay and years of service
 and are vested on completion of five years of service, as provided for
 in the Payment of Gratuity Act, 1972. The terms of the benefits are
 common for all the employees of the company.
 
 2.  In-patients and out patients revenue is net of
 discount/free/concessional Treatment/claims.
 
 3.  Contingent Liabilities:                                (Rs in lacs)
 
                                                        As at      As at
                                                      31.3.2012 31.3.2011
 
 (a)  Estimated amount of contracts remaining to        141.43    772.12
 be executed on capital account
 
 (b)  Letters of Credit for capital equipment''s          67.14    163.88
 
 (c)  Demand of Customs Duty raised by the
 authorities disputed and not acknowledged              189.46    189.46
 as due
 
 (d)  Claims of various nature made against the
 Company not acknowledged as debt                        87.86     93.71
 
 
 4.  Segment Reporting
 
 Running of Hospitals is the only operating segment for the company. The
 entire financials and profit given are related only to this segment.
 
 5.  Provision for taxation includes provision for Wealth Tax. Income
 tax assessments have been provisionally completed upto the assessment
 year 2010-11.
 
 6.  Previous As notified by ministry of corporate affairs, revised
 schedule VI under the companies act, 1956 is applicable to the
 financial statement for the financial year commencing on or after 1st
 April 2011 .Accordingly, the financial statement for the year ended
 31st March 2012 is prepared in accordance with the revised schedule
 VI. The amount and disclosures included in the financial statement of
 the previous year have been reclassified to conform to the requirement
 of revised schedule VI.
 
 7.  Figures have been rounded off to the nearest thousands.