Shanmuga Hospital Ltd Directors Report

To

Dear Members,

Your Directors are pleasure to present the Sixth Annual Report on the business and operations of the Company along with the Audited Financial Statements for the financial year ended 31st March, 2026.

1.FINANCIAL HIGHLIGHTS:

The financial results for the year ended 31 st March 2026 are furnished below.

Particulars	2025-2026 (Rs. In Lakhs)	2024-2025 (Rs. In Lakhs)	2023-2024 (Rs. In Lakhs)
Revenue from Operations	4743.61	4785.33	4303.74
Other Income	62.71	23.35	35.04
Total Income	4806.32	4808.67	4338.78
Less: Cost of Consumption	1474.72	1772.74	1696.39
Less: Employee Benefit Expenses	757.98	559.25	323.64
Less: Finance Costs	42.15	62.27	60.81
Less: Other Expenses	1682.79	1629.48	1424.06
Profit Before Exceptional and Extraordinary Items and Tax	567.02	568.74	703.49
Less: Exceptional Items	-	-	-
Less: Prior Period Item	-	-	88
Less: Depreciation	281.65	215.8	130.39
Less: Tax Expenses
(i). Current Tax	82.38	133.84	165.31
(ii). Deferred Tax	63.58	13.77	(12.4)
(iii). Tax Adjustment for earlier years	-	0.46	-
Profit After Tax	421.06	420.67	524.84

2. COMPANY STATE OF AFFAIRS

During the financial year 2025-26, the Total Operating Income of the Company stood at 54,743.61 lakhs as compared to 54,785.33 lakhs in the previous year. The Profit After Tax (PAT) for the year under review stood at 5421.06 lakhs as against 5420.67 lakhs in the previous year. Depreciation for the year stood at 5281.65 lakhs as against 5215.80 lakhs in the previous year, primarily due to additions to fixed assets and capital expenditure undertaken by the Company.

3. DIVIDEND

Board has not recommended dividend for the financial year 2025-26 keeping in view the long-term objectives of the Company.

4. RESERVES

The Company has not transferred any amount to General reserve during the year.

5. CHANGE IN NATURE OF BUSINESS

There is no change in the nature of business of your Company

6. SHARE CAPITAL

• During the year the Authorised Share Capital of the Company is Rs.14,00,00,000/- (Rupees Fourteen Crores only) divided into 1,40,00,000 (One Crore Forty Lakh shares) Equity Shares of face value Rs. 10/- (Rs. Ten).

• The Paid-up share capital of the company as on 31st March, 2026 is Rs. 13,61,30,000/- (Rupees Thir teen Crores Sixty-One Lakhs and Thirty Thousand Only) divided into 1,36,13,000 Equity Shares of Rs. 10/- each.

a. BUY BACK OF SECURITIES:

The Company has not bought back any of its securities during the year under review .

b. SWEAT EQUITY:

The Company has not issued any Sweat Equity Shares during the year under review.

c. BONUS SHARES:

The Company has not issued any Bonus Shares during the year under review.

d. RIGHTS ISSUE

The Company has not issued any Rights Issue during the year under review.

e. EMPLOYEES STOCK OPTION PLAN:

The Company has not provided any Stock Option Scheme to the employees.

7. CREDIT RATING

As your company has not availed any credit facility requiring credit rating. Hence, the company did not obtain credit rating.

8. TRANSFER OF SHARES / AMOUNT TO IEPF

During the year under review, the Company had not transferred any amount or Shares to the Investor Education and Protection Fund.

9. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANYS OPERATIONS IN FUTURE

There are no significant and material orders passed by the Regulators / Courts or tribunals that would impact the going concern status of the Company and its future operations.

10. MATERIAL CHANGES AND COMMITMENTS AFFECTING THE FINANCIAL POSITION OF THE COMPANY WHICH HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL STATEMENTS RELATE AND THE DATE OF THE REPORT

Nil

11. INTERNAL FINANCIAL CONTROL AND RISK MANAGEMENT

The company has an established Internal Financial Control framework including internal controls over financial reporting, operating controls and anti-fraud framework. The frame work is reviewed regularly by the Management and tested by internal audit team and presented to the Audit Committee. Based on periodical testing, the framework is strengthened from time to time, to ensure adequacy and effectiveness of Internal Financial Control. The established controls are constantly assessed and strengthened with new / revised standard operating procedures. The Company has adopted policies and procedures for ensuring adherence to the Companys policies, safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and reliability of accounting records and timely preparation of reliable financial disclosures.

12. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES

During the financial year 2025-26, no penalties have been imposed on the company by any regulatory authorities.

13. PUBLIC DEPOSITS

The Company has not accepted any deposit from the public during the year ended 31stMarch 2026.

14. INTERNAL AUDITORS

Section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 and based on the recommendations made by the Audit Committee M/s. JV & Co, Chartered Accountants, Salem has been appointed as the Internal Auditors for carrying out the Internal Audit of the company for the FY 2026-27.

15. STATUTORY AUDITORS

Section 139 of the Companies Act, 2013 provided for the appointment of Statutory Auditors for a period of five years and hence M/s P P N AND COMPANY, Chartered Accountant (Firm Registration No. 013623S), Chennai were appointed as the Statutory Auditors of the Company in the Annual General Meeting of the Company held on 30th September 2023 for a period till the conclusion of the Eighth Annual General Meeting.

16. SECRETARIAL AUDITORS

Pursuant to Section 204 of the Companies Act, 2013 and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company has appointed M/s. Suryah & Dinesh Associ ates LLP, Practicing Company Secretaries, as the Secretarial Auditors of the Company in the Board Meeting held on 28-05-2025, for the FY 2025-26. The Secretarial Audit Report issued by the Companys Secretarial Auditor M/s. Suryah & Dinesh Associates LLP is annexed and forms part of this Report in ANNEXURE-III.The report does not contain any qualification

17. COST RECORDS & COST AUDITORS

The Company is required to maintain cost records as specified under Section 148(1) of the Companies Act, 2013. However, the provisions relating to cost audit are not applicable to the Company. Accordingly, no Cost Auditor has been appointed for the financial year under review.

STATUTORY REPORT

18. STATUTORY AUDITORS REPORT

The Statutory Auditors Report for the Financial Year 2025-26 does not contain any qualification, reservation or adverse remarks and the same is enclosed with the audited financial statements in this Annual Report.

19. ANNUAL RETURN

The Annual Return as required under Section 92(3) of the Companies Act, 2013 read with Rule 12 of the Companies (Management and Administration) Rules, 2014 is available on the Companys website at https://shanmugahospital.com/annual-return/

20. INFORMATION REQUIRED UNDER SECTION 134(3)(m) OF THE COMPANIES ACT, 2013 READ WITH RULE 8(3) OF THE COMPANIES (ACCOUNTS) RULES, 2014 PERTAINING TO CONSERVATION OF ENERGY, TECH NOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

The information required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 relating to conservation of energy, The information required under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014 relating to conservation of energy, technology absorption and foreign exchange earnings and outgo is set out in ANNEXURE - I which forms an integral part of this Report.

21. BOARD OF DIRECTORS

Pursuant to the provisions of Section 203 of the Companies Act, 2013, the Board of Directors is duly constituted.

Sr. No din/pan	Name	Designation
1 8772887	Dr. PALANIAPPAN SHANMUGAM PANNEERSELVAM	Managing Director
2 8772888	Dr. PANNEERSELVAM PRABU SANKAR	Executive Director & CEO
3 10692764	Mrs. PANNEERSELVAM JAYALAKSHMI	Executive Director
4 10469316	Dr. DHANDAPANI PRIYADHARSHNI	Non-Executive Director
5 10692765	Mr. KARUPPIAH SARAVANAN	Non-Executive Director
6 10670386	CS BHOOPATHY AKILAN	Independent Director
7 7830578	CS GOWRI	Independent Director
8 9217524	Mr. RAJKUMAR ASHWIN	Independent Director

DIRECTORS RETIRING BY ROTATION:

Dr. Panneerselvam Prabu Sankar, Executive Director & Chief Executive Officer and Dr. Dhandapani Priyadharshni, Non-Executive and Non-Independent Directors of the Company are liable to retire by rotation at the ensuing Annual General Meeting and being eligible offers themselves for re-appointment.

The profile of Dr. Panneerselvam Prabu Sankar & Dr. Dhandapani Priyadharshni is given in the Annexure to the Notice of the Annual General Meeting.

Key Managerial Personnels:

Sl. No Name of the Key Managerial Personnels	Designation
1 Dr. Panneerselvam Prabu Sankar	Chief Executive Officer
2 Mr. Karthick	Chief Financial Officer
3 CS Kannan Anjana Maragatham	Company Secretary & Compliance Officer

During the year under review, following changes occurred in the composition of the Board of Directors and KMP:

22. BOARD MEETING

During the year board has met 5 times the details as follows:

Date of Meeting	No. of Directors Entitle to Attend	No. of Directors Attend
28.05.2025	8	7
11.08.2025	8	8
12.11.2025	8	7
30.01.2026	8	7
27.03.2026	8	8

23. GENERAL MEETINGS:

During the year under review, the following General Meetings were held, the details of which are given as under

S.No Type of General Meeting	Date of General Meeting
1 Annual General Meeting	19.09.2025

24. BOARD COMMITTEE

The company constituted three committees as per the Companies Act, 2013 read with SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, in order to fulfil the conditions specified for listing its shares with the Stock Exchange. The committees constituted by the Board are:

a) . Audit Committee

b) . Nomination Remuneration Committee

c) . Stakeholders Relationship Committee

The Composition and meeting held during the year are annexed as Annexure II .

25. CORPORATE SOCIAL RESPONSIBILITY

During the Financial Year 2025-26, the Company spent the amount required to be spent towards Corporate Social Responsibility (CSR) activities in accordance with the provisions of Section 135 of the Companies Act, 2013. The Company has duly constituted a Corporate Social Responsibility Committee as required under Section 135 (1) of the Companies Act, 2013 appended as ANNEXURE II and the relevant rules made thereunder and the Board has approved a policy on Corporate Social Responsibility which is available in the website of the Company.

The Annual Report on your Companys CSR activities is appended as ANNEXURE-V to the Boards Report.

The detailed CSR Policy has been uploaded on Companys website and can be accessed through the web-link https://shanmugahospital.com/policy-documents/policies

26. NAMES OF COMPANIES WHICH HAVE BECOME OR CEASED TO BE THE SUBSIDIARIES, JOINT VEN TURES OR ASSOCIATE COMPANIES DURING THE YEAR

During the year ended March 31, 2026, no company became or ceased to be a subsidiary, joint venture, or associate of the Company.

27. ANNUAL PERFORMANCE EVALUATION

Pursuant to the applicable provisions of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board has carried out an annual evaluation of its own performance, the performance of its Committees and individual Directors. The evaluation was conducted in accordance with the criteria and framework approved by the Board and covered various aspects relating to the functioning of the Board, its Committees and individual Directors.

The Independent Directors evaluated the performance of the Non-Independent Directors, the Chairman and the Board as a whole, while the Board evaluated the performance of the Independent Directors. The evaluation process indicated that the Board, its Committees and individual Directors functioned effectively and continued to contribute towards the Companys governance framework, operational oversight and strategic objectives.

In terms of SEBI Circular No. SEBI/ho/CFD/CMD/CIR/p/ 2018/79 dated May 10, 2018, the details of the Board Evaluation are provided below

Particulars	Details
Observations of Board Evaluation carried out for the year	The evaluation process indicated that the Board, its Committees and individual Directors functioned effectively and discharged their responsibilities in accordance with the applicable provisions of the Companies Act, 2013, the SEBI Listing Regulations and the Articles of Association of the Company. No material observations were identified during the evaluation process.
Previous years observations and actions taken	There were no observation arising from the previous years evaluation requiring any corrective action.
Proposed actions based on current years observations	As no material observations emerged from the evaluation process, no specific action is proposed.

28. DISCLOSURE OF ACCOUNTING TREATMENT

The financial statements of the Company have been prepared in accordance with the applicable Accounting Standards prescribed under the Companies (Accounts) Rules, 2014, as amended, to the extent applicable.

29. POLICY ON VIGIL MECHANISM

Pursuant to the provisions of Section 177(9) of the Companies Act, 2013 read with Rule 7 of the Companies (Meetings of Board and its Powers) Rules, 2014, the Company has established a Vigil Mechanism / Whistle Blower Policy for its Directors, employees and other stakeholders to report genuine concerns relating to unethical behaviour, actual or suspected fraud, or violation of the Companys Code of Conduct or Ethics Policy.

The Policy provides for adequate safeguards against victimization of persons who use the mechanism and also provides for direct access to the Chairman of the Audit Committee in appropriate or exceptional cases. The Vigil Mechanism / Whistle Blower Policy is available on the Companys website https://shanmugahospital.com/investor-relations/#Policies

30. POLICIES

The Board of Directors of the Company has, from time to time, framed and approved various policies and codes in accordance with the provisions of the Companies Act, 2013 and the SEBI (Listing Obliga tions and Disclosure Requirements) Regulations, 2015, as applicable. These policies and codes are periodically reviewed by the Board and updated, wherever considered necessary, to ensure continued compliance with the applicable laws and regulatory requirements. The policies and codes are availa ble on the Companys website at https://shanmugahospital.com/investor-relations/#Policies

31. DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013:

The Company is committed to providing a safe, secure and conducive work environment and has zero tolerance for sexual harassment at the workplace. In accordance with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (PoSH Act), the Company has adopted a Policy on Prevention of Sexual Harassment and constituted an Internal Committee to redress complaints relating to sexual harassment.

The Policy applies to all employees of the Company, including permanent, contractual, temporary and trainee personnel.

The summary of complaints received and disposed of under the PoSH Act during the Financial Year ended March 31, 2026 is provided below:

Particulars	No. of Cases
Number of complaints pending at the beginning of the year	Nil
Number of complaints received during the year	Nil
Number of complaints disposed of during the year	Nil
Number of complaints pending as on March 31, 2026	Nil

32. PREVENTION OF INSIDER TRADING

The Company has adopted a code for prevention of insider trading with a view to regulate trading and securities by the Directors and designated employees of the Company. The code requires preclearance for dealing in the Companys securities and prohibits the purchase or sale of Companys Securities while in possession of unpublished price sensitive information and during the period when the trading window is closed. The company maintains a structured digital database called PIT Archive software wherein the details of all the designated persons are being captured in compliance with Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 .

33. DISCLOSURE OF PARTICULARS OF LOANS/ADVANCES/INVESTMENTS OUTSTANDING DURING THE FINANCIAL YEAR

The Company has not given any loans and advances to any other body corporate and associates as specified under Section 186 of the Companies Act, 2013 during the financial year 2025-26. The details of the investments made by the Company and guarantees provided by the Company are given in the notes to the financial statements.

34. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

During the financial year 2025-26, all contracts and arrangements entered into by the Company with related parties were in the ordinary course of business and on an arms length basis. There were no materially significant related party transactions entered into by the Company with its Promoters, Directors, Key Managerial Personnel or other designated persons that may have had a potential conflict with the interests of the Company.

The Policy on Related Party Transactions, as approved by the Board of Directors, is available on the Companys website.

The particulars of contracts or arrangements with related parties referred to in Section 188(l) of the Companies Act, 2013, in the prescribed Form AOC-2, wherever applicable, are annexed to this Report as Annexure-IV

35. REPORT ON CORPORATE GOVERNANCE, CEO/CFO CERTIFICATE AND COMPLIANCE CERTIFICATE ON CORPORATE GOVERNANCE

The equity shares of the Company are listed on the BSE SME Platform. In terms of Regulation 15(2)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the provisions relating to Corporate Governance specified under Regulations 17 to 27 and clauses (b) to (i) of sub-regulation (2) of Regulation 46 read with Para C, D and E of Schedule V of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to the Company.

Accordingly, the Report on Corporate Governance, the CEO/CFO Certificate and the Compliance Certificate on Corpo rate Governance from a Practising Company Secretary or Practising Chartered Accountant do not form part of this Annual Report.

36. DECLARATION OF COMPLIANCE WITH CODE OF CONDUCT UNDER SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

All the Directors and Senior Management personnel of the Company have affirmed compliance with the Code of Conduct, as applicable to them, for the financial year ended 31st March, 2026.

37. MANAGEMENT DISCUSSION AND ANALYSIS REPORT

Management Discussion and Analysis for the year, as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, is presented in a separate section forming part of the Annual Report as ANNEXURE -VI

38. PARTICULARS OF EMPLOYEES

The ratio of the remuneration of each director to the median of employees remuneration as per Section 197(12) of the Companies Act, 2013, read with Rule 5(1) of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is annexed to this Report as Annexure-VII.

39. DIRECTORS RESPONSIBILITY STATEMENT AS REQUIRED UNDER SECTION 134 (5) OF THE COMPANIES ACT, 2013

In terms of provisions of Section 134(5) of the Companies Act, 2013, your Directors confirm that:

(i) In the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures.

(ii) The directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit of the company for that period.

(iii) The directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities.

(iv) The directors had prepared the annual accounts on a going concern basis.

(v) The directors, had laid down internal financial controls and such internal financial controls are adequate and were operating effectively.

(vi) The directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively

40. DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SUB-SECTION (12) OF SECTION 143 OTHER THAN THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT

During the financial year under review, the Statutory Auditors have not reported any fraud under Section 143(12) of the Companies Act, 2013. Further, no fraud by the Company or no material fraud on the Company by its officers or employees was noticed or reported by the Statutory Auditors during the year.

41. DECLARATIONS GIVEN BY INDEPENDENT DIRECTORS

All the Independent Directors of the Company have submitted the declaration of independence pursuant to Section 149(7) of the Companies Act, 2013, confirming that they meet the criteria of independence prescribed under Section 149(6) of the Companies Act, 2013 and Regulation 16(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board has taken the same on record and is of the opinion that all the Independent Directors possess the requisite integri ty, expertise and experience, including proficiency, as required under the applicable provisions of the Companies Act, 2013 and the SEBI Listing Regulations. The Board further confirms that there has been no change in the circumstances affecting the status of the Independent Directors as Independent Directors of the Company during the financial year under review.

All the Independent Directors are registered with the Independent Directors Databank maintained by the Indian Institute of Corporate Affairs (IICA) in accordance with the provisions of Section 150 of the Companies Act, 2013 read with the Companies (Appointment and Qualification of Directors) Rules, 2014. The Independent Directors have also confirmed that, upon expiry of their registration, they shall renew the same in accordance with the applicable provisions of the Companies Act, 2013 and the rules made thereunder.

42. THE DETAILS OF APPLICATION MADE OR ANY PROCEEDINGS PENDING UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016 (31 OF 2016) DURING THE YEAR

During the Financial Year 2025-26, no application was made and no proceeding was pending against the Company under the Insolvency and Bankruptcy Code, 2016 as on March 31, 2026.

43. SECRETARIAL STANDARDS

The Directors confirm that, during the Financial Year 2025-26, the Company has complied with the applicable Secretarial Standards issued by the Institute of Company Secretaries of India under Section 118(10) of the Companies Act, 2013.

44. DISCLOSURES WITH RESPECT TO DEMAT SUSPENSE ACCOUNT / UNCLAIMED SUSPENSE ACCOUNT AS PER PARA F OF SCHEDULE V OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015.

Particulars	Remarks
Aggregate number of shareholders and the outstanding shares in the suspense account lying at the beginning of the year
Number of shareholders who approached listed entity for transfer of shares from suspense account during the year
Number of shareholders to whom shares were transferred from suspense account during the year	NIL
Aggregate number of shareholders and the outstanding shares in the suspense account lying at the end of the year
The voting rights on these shares shall remain frozen till the rightful owner of such shares claims the shares

45. DETAILS OF DIFFERENCE BETWEEN AMOUNT OF THE VALUATION DONE AT THE TIME OF ONE TIME SETTLEMENT AND THE VALUATION DONE WHILE TAKING LOAN FROM THE BANKS OR FINANCIAL INSTI TUTIONS ALONG WITH THE REASONS THEREOF

The disclosure required under Rule 8(5)(xii) of the Companies (Accounts) Rules, 2014 relating to the difference between the amount of valuation done at the time of one-time settlement and the valua tion done while availing loans from Banks or Financial Institutions is not applicable to the Company during the Financial Year 2025-26.

46. INTELLECTUAL PROPERTY OF COMPANY

The registration of these trademarks marks a significant milestone in strengthening the Companys brand identity and reinforcing its commitment to innovation and quality. Securing these intellectual property rights provides legal protection to the Companys brands, enhances its market presence, and reflects its strategic focus on creating long-term value through intellectual property. These trademarks will play a vital role in distinguishing the Companys products and services in an increasingly competitive marketplace. The Company remains committed to protecting its intellectual property and further expanding its IP portfolio in the years ahead.

47.BSE CORPORATE COMPLIANCE & LISTING CENTRE (THE LISTING CENTRE)

BSEs Listing Centre is a web-based platform developed to facilitate electronic filing of statutory and regulatory disclosures by listed companies. The Company files all applicable periodic and event-based compliances, including the shareholding pattern, financial results, reconciliation of share capital audit report and other disclosures, electronically through the BSE Listing Centre in accordance with the applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the circulars issued by BSE from time to time.

48.SEBI COMPLAINTS REDRESS SYSTEM (SCORES)

Investors complaints are processed in a centralized web-based complaints redress system. The salient features of this system are: Centralized database of all complaints, online upload of Action Taken Reports (ATRs) by concerned companies and online viewing by investors of actions taken on the complaint and its current status. The Company regularly redresses the complaints if any, on SCORES within stipulated time.

49. DESIGNATED EXCLUSIVE EMAIL-ID

The Company has designated the email ID secretarial@shanmugahospital.com exclusively for redressal of investor grievances and investor-related correspondence

50. LISTING FEES

The Company confirms that it has paid the Annual Listing Fee for the financial year 2026-27 to BSE Limited, the stock exchange on which the equity shares of the Company are listed

51. MATERNITY BENEFIT PROVIDED BY THE COMPANY UNDER THE MATERNITY BENEFIT ACT, 1961

The Company has complied with the provisions of the Maternity Benefit Act, 1961 and has extended all statutory benefits to eligible women employees in accordance with the applicable provisions of the Act

52. GREEN INITIATIVES

In support of the Green Initiative undertaken by the Ministry of Corporate Affairs and to contribute towards environmental sustainability, electronic copies of the Notice of the Annual General Meeting and the Annual Report for the Financial Year 2025-26 are being sent to all Members whose e-mail addresses are registered with the Company or their respective Depository Participant(s).

53. APPRECIATION

Your directors place on record their sincere appreciation for the continued support and co-operation received from customers, promoters, shareholders, bankers, suppliers, auditors, regulatory authorities, various departments and agencies of the Central and State Governments, and other business associates.

For and on behalf of the Board of Directors of

Shanmuga Hospital Limited

	Sd/-	Sd/-
Place: Salem	Dr. P. S. PANNEERSELVAM	Dr. P. Prabu Sankar
Date : 11.08.2026	Managing Director	Director & CEO
	DIN:08772887	DIN: 08772888