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.  The Company has availed working capital facility from Indian Bank
 which is primarily secured by:
 
 a.  Paripasu second charge on current assets by way hypothecation of
 present & future current assets including book debts & receivables.
 
 b.  The above working capital facility is collaterally secured by all
 fixed assets mentioned in item No.1 (I) (a) to (d) above.
 
 III.  In addition to the above, the subsidiary company has given
 corporate guarantee to the limits availed by the company.
 
 IV.  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.
 
 2. Secured and Unsecured Loans include an amount of Rs. 1276.48 Lacs
 repayable within a period of one year.
 
 3. Deposit with Banks and others include:
 
 I.  Rs. 4,000/- under lien to Sales Tax authorities towards sales tax
 deposit and
 
 ii.  Rs. 2,21,254/-under lien to Indian Bank towards margin for
 outstanding Letters of Credit. (Previous Year Rs.  41,91,454)
 
 4. Loans & Advances includes Rs. 500 lacs of Lease Advance receivable
 from the Subsidiary Company (Lessor).
 
 5. Quantitative Particulars in respect of operations and inventories in
 accordance with the requirements of schedule VI to the Companies Act,
 1956 have not been furnished in view of the practical difficulties
 relating to this specific industry.
 
 6. The company has initiated the process of obtaining confirmation from
 suppliers who have registered themselves under the Micro, Small and
 Medium Enterprises Act, 2006. Based on the evidence and declarations
 obtained, there are no dues warranting interest payment under the
 Micro, Small and Medium Enterprises Act, 2006.
 
 7. 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.
 
 8.  In-patients and out patients revenue is net of discount / free /
 concessional treatment / claims.
 
 9.  The title of a piece of land belonging to the Company admeasuring
 5000 Sq.ft is challenged legally by a third party which the Company is
 defending
 
 10.  Contingent Liabilities:                            (Rs.in Lacs)
 
                                       As at 31.3.2011 As at 31.3.2010
 
 a) Estimated amount of contracts 
 remaining to                                  772.12         3718.20
 be executed on capital account
 
 b) Letters of Credit for capital 
 equipments                                    163.88         1868.92 
 
 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               93.71           99.21
 
 11.  Related parties disclosure under Accounting standard (AS) - 18.
 The list of related parties as identified by the management are as
 under 
 
 (i) Names of related parties and description of relationship
 
 a. Key Management Personnel : 1. Dr.Nalla G Palaniswami
 
 -Promoters 2. Dr.Thavamani Devi Palaniswami
 
 b. Subsidiary Company Idhayam Hospitals Erode Ltd.
 
 c. Other Related Parties Entities in which the Directors are interested
 
 : Purani Hospitals Supplies Limited.
 
 : Aosta Software Technologies India Limited.
 
 : ABT Industries Limited.
 
 : Sakthi Sugars Limited.
 
 : K Pharmacy
 
 : NGP Estate motors Agencies
 
 : Dr.Murugaiyan.K.S.K.
 
 : Miss.P.Vikashine
 
 (ii) Related Party Transactions :
 
 The Company has identified all related parties and details of
 transactions are given below. No provision for doubtful debts or
 advances is required to be made and no amounts have been written off or
 written back during the year in respect of debts due from or to related
 parties. There are no other related parties where control exists that
 need to be disclosed. Following transactions were carried out with the
 related parties.
 
 12.  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.
 
 13.  Provision for taxation includes provision for Wealth Tax . Income
 tax assessments have been provisionally completed upto the assessment
 year 2008-09.
 
 14. Borrowing cost capitalized during the year Rs. 4,99,93,930/-
 
 15.  Figures of the previous year have been regrouped, reclassified and
 rearranged wherever necessary to conform to current year''s
 classification.
 
 16.  Figures have been rounded off to the nearest thousands.