Global Longlife Hospital and Research Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

m Provisions, Contingent liabilities and Contingent assets

A provision is recognised when the Company 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 reliable estimate can be made. Provisions (excluding
retirement benefits and compensated absences) 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. Contingent liabilities are not recognised in the financial statements^Ar^V^^''^x
asset is neither recognised nor disclosed in the financial statements. /V

(u(M. No.104997j’]j
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(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend
proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in
case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the
Company after distribution of all preferential amounts, in proportion to their shareholding.

1. Machinery Loan:

i) Loan is Repayable in 57 monthly instalments (after completion of moratorium period of 3 months from date of disbursement)
commencing from July, 2023 and ending on March, 2028.

ii) Mortgage of plant and machinaries of solar plant.

2. Term Loan:

i) Loan is Repayable in 48 monthly instalments commencing from January, 2024 and ending on December, 2027.

ii) Mortgage of commercial properties.

* Common Security:

i) Equitable mortgage on freehold Hospital premises situated at SN 44/3 FP No 107, TPS 50, Mouje: Bodakdev, Ahmedabad
admeasuring about 1601.44 Sq Yards with present and future construction thereon, standing in the name of Global Longlife Hospital
and Research limited.

ii) Joint and several guarantee by a) Suresh jani, b) Dhruv jani, c) Aruna Jani and d) Sucheta Jani in individual capacity.

3. Unsecured Non-interest-bearing Deposits from Directors / erstwhile directors / promoters are in the nature of Quasi Equity
obtained at the time of securing the Secured Financial assistance from the Bank as per the stipulation of the sanction of the Bank.

Reasons for Variances

(a) Current Ratio - Due to decrease in trade payables and decrease in short term borrowings.

(b) Debt-Equity Ratio - Due to decrease in the amount debts.

(c) Debt Service Coverage Ratio - Due to prepayment of long term and short term borrowings.

(d) Return on Equity Ratio - Due to reduction in shareholder''s equity.

(e) Invemtory turnover ratio - Reduction in amount of total sales as compare to previous year.

(f) Trade Receivable turnover ratio - Reduction in amount of total sales and trade receivable amount during the year.

(g) Trade payables turnover ratio - Reduction in amount of total purchase during the year.

(h) Net capital turnover ratio - Due to reduction in sales as well as increase in amount of current asset.

(i) Net profit ratio - Due to reduction in turnover as compare to previous year.

(j) Return on Capital employed - Due to reduction in amount of capital employed and increase in earning as compare to previous year.

(k) Return on Investment - Due to sale of investment during the year.

36 Additional Regulatory Information ( as per the Schedule III requirements)

1) Title deeds of Immovable Properties not held in name of the Company

No such assets held by the company as on period end March 31, 2025 and March 31,2024.

2) Compliance with approved Scheme(s) of Arrangements

There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies
Act,2013.

3) Wilful Defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

4) Relationship with Struck off Companies

The company does not have any transactions with struck off companies.

5) Loans or Advances in the nature of loans granted to promoters, directors, KMPs and the related parties

There is no Loans or advances granted to the Promoters, directors, KMP and the relative of their during the period ended March 2025,
and March 2024.

6) Details of Benami Property held

No such assets held by the company as on period end March 31, 2025 and March 31, 2024^Z^===:::=^^

7) Registration of charges with Registrar of Companies

Company has register all it''s charges within time or extended time period given in the mQ^mies act, 2cSSn\\

|(o(^M No. 104997J ’))

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37 Regrouping

These financial statements have been prepared in the format prescribed by the Revised Schedule III to the Companies Act 2013.
Previous year figures have been regrouped / re-classified to confirm to the classification of the current period.

As per our report of even date ^^{or anc}* ^on behalf of the Board of

For M/s. R B Gohil & Co. • GLOBAL LONGLIFE HOSPITAL AND RESEARCH LIMITED

Chartered Accountants
Firm''s Registration No. 119360W

~ ^ _c ( [Mahheo

\W\ y^J) DhruvSJ*ii \\ A vhoau />.SA|cheta D Jam

-''x&y Managing CTrect^N^ ./£&/ ^Director

/ _ r ^;''-" DIN-03154680 ''~-.''q^\^IN ,065022321

CA Raghubha B. Gohil » A ^

Membership No. 104997 ,

UDIN: 25104997BMGERX5545 Hetal Thakkar TanviSolanki

Place: Jamnagar Director and CFO Company Secretary

Date: 28 April 2025 DIN - 10756299 A58435

---

Mar 31, 2024

Machinery Loan:

i) Loan is Repayable in 57 monthly instalments (after completion of moratorium period of 3 months from date of disbursement) commencing from July, 2023 and ending on March, 2028.

ii) Mortgage of plant and machinaries of solar plant.

2. Term Loan:

i) Loan is Repayable in 48 monthly instalments commencing from January, 2024 and ending on December, 2027.

ii) Mortgage of commercial properties.

* Common Security:

i) Lquitable mortgage on freehold Hospital premises situated at SN 44/3 FP No 107, TPS 50, Mouje: Bodakdev, Ahmedabad admeasuring about 1601.44 Sq Yards with present and future construction thereon, standing in the name of Global Longlife Hospital and Research limited.

ii) Joint and several guarantee by a) Suresh jani, b) Dhruv jani, c) Aruna Jani and d) Sucheta Jani in individual capacity.

3. Unsecured Non-interest-bearing Deposits from Directors / erstwhile directors / promoters are in the nature of Quasi Equity obtained at the time of securing the Secured Financial assistance from the Bank as per the stipulation of the sanction of the Bank.

1. The above mentioned facilities are secured by:

i) Primary security charge on freehold Hospital premises situated at SN 44/3 FP No 107, TPS 50, Mouje: Bodakdev, Ahmedabad admeasuring about 1601.44 Sq Yards with present and future construction thereon, standing in the name of Global Longlife Hospital and Research limited.

ii) Collateral security charges against stock, bookdebts and machineries (Present & Proposed)

2. Joint and several guarantee by a) Suresh jani, b) Dhruv jani, c) Aruna Jani and d) Sucheta Jani in individual capacity.

General Description of the Plan . , . , , , . .

The Entity operates gratuity plan through a trust wherein every employee is entitled to the benefit equivalent to fifteen days salary last drawn for each completed year of service. The same is payable on termination of service or retirement, whichever is earlier. The benefit vests after five years of continuous service. In case of some employees, the Entity''s scheme is more favourable as compared to the obligation under Payment of Gratuity Act, 1972.

Reason ^or Variation:

(a) Current Ratio - Due to decrease in trade receivables and other current asset as well as increase in short term borrowings.

(b) Debt-Equity Ratio - Due to decrease in the amount of reserve and surplus

(c) Debt Service Coverage Ratio - Due to prepayment of long term borrowings on account of amount received from IPO and

(d) Return on Equity Ratio - Due to current year loss from the business operation

(e) Trade payables turnover ratio - Reduction in amount of total purchase during the year.

(0 Net capital turnover ratio - Due to increase in amount current liability and significtion reduction in amount of current asset.

(g) Net profit ratio - Due to reduction in turnover as compare to previous year and loss from the business operation.

(h) Return on Capital employed - Due to reduction In amount of capital employed and earning as compare to previous year.

(i) Return on Investment - Due to sale of investment during the year.

Nature of CSR activities

Education for children belongs to backward communities and economically weak & Other Related activity 37 Other Statutory Disclosures as per the Companies Act, 2013

i) Title deeds of Immovable Properties not held in name of the Company

No such assets held by the company as on period end March 31,2024, and March 31, 2023. __ ^

ii) Compliance with approved Scheme(s) of Arrangements --

There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013

iii) Wilful Defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

iv) Relationship with Struck off Companies

The company does not have any transactions with struck off companies.

v) Loans or Advances in the nature of loans granted to promoters, directors, KMPs and the related parties

There is no Loans or advances granted to the Promoters, directors, KMP and the relative of their during the period ended March 2024, and March 2023.

vi) Details of Benami Property held

No such assets held by the company as on period end March 31,2024 and March 31,2023.

vii) Registration of charges with Registrar of Companies

Company has register all it’s charges within time or extended time period given in the companies act, 2013.

38 Regrouping

These financial statements have been prepared in the format prescribed by the Revised Schedule 111 to the Companies Act 2013. Previous year figures have been regrouped / re-classified to confirm to the classification of the current period.