Amanta Healthcare Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

o. Provisions, contingent liabilities and contingent
assets:

A provision is recognized when the Company has a
present obligation as a result of past events 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.

The amount recognised as a provision is the best
estimate of the consideration required to settle the
present obligation at the end of the reporting period,
taking into account the risks and uncertainties
surrounding the obligation. When a provision is
measured using the cash flows estimated to settle the
present obligation, its carrying amount is the present
value of those cash flows (when the effect of the time
value of money is material).

Contingent Liability

A possible obligation that arises from past events
and the existence of which will be confirmed only by
the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control of
the enterprise are disclosed as contingent liability and
not provided for. Such liability is not disclosed if the
possibility of outflow of resources is remote.

A contingent asset is a possible asset that arises from
past events and whose existence will be confirmed
only by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the
control of the entity.

Contingent assets are not recognised but disclosed only
when an inflow of economic benefits is probable.

p. Leases:

The company has applied Ind AS 116 for the first time
for the annual reporting period commencing April 01,
2022. As a Lessee:

Assets and liabilities arising from a lease are
initially measured on a present value basis.
Lease liabilities include the net present value of the
following lease payments

• fixed payments (including in-substance fixed
payments), less any lease incentives receivable

• amounts expected to be payable by the Company,
if any, under residual value guarantees

Lease payments to be made under reasonably certain
extension options are also included in the measurement
of the liability.

Lease payments are allocated between principal and
finance cost. The finance cost is charged to profit or
loss over the lease period so as to produce a constant
periodic rate of interest on the remaining balance of the
liability for each period.

Right-of use assets

Right-of-use assets are measured at cost comprising
the following:

• amount of the initial measurement of lease liability

• lease payments made before the commencement
date

• any initial direct costs

• restoration costs

Right-of-use assets are generally depreciated over the
shorter of the asset’s useful life and the lease term on
a straight-line basis. Entity-specific details about the
Company’s leasing policy are provided in note 39.

q. Segment reporting

Operating segments are reported in a manner consistent
with the internal reporting provided to the Managing
Director (CMD) of the Company who is identified as
the chief operating decision maker (CODM). The CMD
assesses the financial performance and position of the
Company, and makes strategic decisions.

A financial instrument is any contract that gives
rise to a financial asset of one entity and a financial
liability or equity instrument of another entity.
Financial assets and liabilities are recognised when
the Company becomes a party to the contractual
provisions of the instrument.

Financial Assets
Classification of financial asset

The Company classifies its financial assets in the
following measurement categories:

• Those to be measured subsequently at fair value
(either through Other comprehensive income, Or
through profit or loss), and

• Those measured at amortised cost.

The classification depends on the entity’s business
model for managing the financial assets and the
contractual terms of cash flows.

Intitial Measurement:

Financial assets are recognized when the Company
becomes a party to the contractual provisions of
the instrument. At initial recognition, the Company
measures a financial asset (excluding trade receivables
which do not contain a significant financing component)
at its fair value plus, in the case of a financial
attributable to the acquisition of the financial asset.
Transaction costs of financial assets carried at fair value
through profit or loss are expensed in profit or loss.

Subsequent Measurement

After initial recognition, financial assets are measured at:

• fair value (either through Other Comprehensive
Income or through Profit and Loss), or

• amortized cost
Debt instruments

Debt instruments are subsequently measured at
amortized cost, fair value through other comprehensive
income (‘FVOCI’) or fair value through Profit and Loss
(‘FVTPL’) till de-recognition on the basis of (i) the
entity’s business model for managing the financial
assets and (ii) the contractual cash flow characteristics
of the financial asset.

Amortised Cost

Assets that are held for collection of contractual
cash flows where those cash flows represent solely
payments of principal and interest are measured at
amortised cost. A gain or loss on a debt investment
that is subsequently measured at amortised cost and is
not part Of a hedging relationship is recognised in profit

or loss when the asset is derecognised or impaired.
Interest income from these financial assets is included
in other income using the effective interest rate method.

Fair value through other comprehensive income
(FVOCI)

Assets that are held for collection of contractual cash
flows and for selling the financial assets, where the
assets’ cash flows represent solely payments Of
principal and interest, are measured at fair value
through other comprehensive income (FVOCI).
Movements in the carrying amount are taken through
OCI, except for the recognition of impairment gains or
losses, interest revenue and foreign exchange gains and
losses which are recognised in profit and loss. When the
financial asset is derecognised, the cumulative gain or
loss previously recognised in OCI is reclassified from
equity to profit or loss and recognised in other gains/
(losses). Interest income from these financial assets
is included in other income using the effective interest
rate method. Foreign exchange gains and losses are
presented in other gains and losses and impairment
expenses in other expenses.

Fair Value through Profit or loss (FVTPL)

Assets that do not meet the criteria for amortised cost or
FVOCI are measured at fair value through profit or loss.
A gain or loss on a debt investment that is subsequently
measured at fair value through profit or loss and is not
part of a hedging relationship is recognised in profit or
loss and presented net in the Statement of Profit and
Loss within other gains/(losses) in the period in which
it arises. Interest income from these financial assets is
included in other income.

Impairment of financial assets:

The Company applies Expected Credit Loss (ECL) model
for measurement and recognition of impairment loss on
the following financial assets:

• financial assets that are debt instruments, and are
measured at amortised cost e.g., loans, deposits,
and bank balance

• trade receivables

The impairment methodology applied depends
on whether there has been a significant increase
in credit risk.

The Company follows ‘simplified approach’ for
recognition of impairment loss allowance on trade
receivables which do not contain a significant
financing component.

The application of simplified approach does not
require the Company to track changes in credit risk.
Rather, it recognises impairment loss allowance based

on lifetime ECLs at each reporting date, right from its
initial recognition.

Derecognition of financial assets

A financial asset is derecognized only when:

• the Company has transferred the rights to receive
cash flows from the financial asset or

• retains the contractual rights to receive the cash
flows from the financial asset, but assumes a
contractual obligation to pay the cash flows to one
or more recipients.

Where the entity has transferred an asset, the Company
evaluates whether it has transferred substantially all
risks and rewards of ownership of the financial asset.
In such cases, the financial asset is derecognized.
Where the entity has not transferred substantially all
risks and rewards of ownership of the financial asset,
the financial asset is not derecognized.

Where the entity has neither transferred a financial
asset nor retains substantially all risks and rewards of
ownership of the financial asset, the financial asset is
derecognized if the Company has not retained control
of the financial asset. Where the Company retains
control of the financial asset, the asset is continued to
be recognized to the extent of continuing involvement
in the financial asset.

Financial Liabilities

Initial recognition and measurement:

Financial liabilities are recognised when the Company
becomes a party to the contractual provisions of the
instrument. Financial liabilities are initially measured
at its fair value plus or minus, in the case of a financial
liability not at fair value through profit and loss,
transaction costs that are directly attributable to the
issue of the financial liability.

Subsequent Measurement

Financial liabilities are classified as measured at
amortized cost or FVTPL. A financial liability is
classified as at FVTPL if it is classified as held for
trading, or it is a derivative or it is designated as such
on initial recognition. Financial liabilities at FVTPL
are measured at fair value and net gains and losses,
including any interest expense, are recognized in
statement of profit and loss. Other financial liabilities
are subsequently measured at amortized cost using the
effective interest method. Interest expense and foreign
exchange gains and losses are recognized in Statement
of Profit and Loss. Any gain or loss on derecognition is
also recognized in Statement of Profit and Loss.

involve a plan or design for the production of new or
substantially improved products and processes.
Development expenditures are capitalized only if:

• development costs can be measured reliably; • the
product or process is technically and commercially
feasible; • future economic benefits are probable; and

• the Company intends to, and has sufficient resources,
to complete development and to use or sell the asset.
The expenditures to be capitalised include the cost
of materials and other costs directly attributable
to preparing the asset for its intended use.
Other development expenditures are recognised in the
statement of Profit and Loss as incurred.

As of March 31, 2026, none of the development
expenditure amounts have met the aforesaid
recognition criteria for capitalisation.
t. Exceptional item -IPO related expenses

Transaction costs that are directly attributable to
the issue of equity instruments is deducted from
equity. Refer note 51.

50 INITIAL PUBLIC OFFERING (IPO)

During the year ended March 31, 2026, the Company has completed its Initial Public Offer (IPO) where 10,000,000
equity shares of face value of '' 10 each have been issued at a price of '' 126 per share. The issue comprised of 100%
fresh issue aggregating to '' 12,600 lakhs. Pursuant to IPO, the equity shares of the Company were listed on BSE
Limited and National Stock Exchange of India Limited on September 09, 2025. The utilization of the IPO proceeds from
fresh issue of '' 12,600 lakhs is summarized below: -
*The issue expenses are modified to the extent of GST payment made over the cost as per the Offer Document filed for the IPO
as certified by Independent Chartered Accountant and affirmed by the monitoring agency. Consequent to this, general corporate
purpose expenses are also modified and reduced to that extent.

Note a: IPO proceeds which were unutilised as at March 31, 2026 are temporarily invested in fixed deposits and kept in
monitoring account. Interest earned on fixed deposits and utilised for the objects is '' 34.67 lakhs and interest accrued
on the fixed deposits as at March 31, 2026 is '' 42.26 lakhs.

Note b: The Company had estimated to utilize '' 8,000.00 lakhs for the above mentioned objects by FY 2026. The delay
is primarily attributable to (a) deferment of payments to suppliers on account of pending completion of work/supply
of goods against agreed milestones; and (b) delay in placement of machinery orders owing to pending finalization of
commercial terms with the respective suppliers. Management expect to complete the project by FY 2027.

51 EXCEPTIONAL ITEM

The Company has incurred certain IPO related expenses which have been allocated on a rational basis. The cost of
'' 1,719.16 lakhs (net of GST) allocated for issue of new shares has been adjusted against securities premium as
permissible under Section 52 of the Companies Act, 2013 upon successful completion of Initial Public Offer (IPO).
The cost of '' 262.88 lakhs (net of GST) allocated for listing of existing shares has been recognised in the Statement of
Profit and Loss and disclosed as an exceptional item.

52 LABOUR CODE

On November 21,2025, the Government of India notified the four consolidated Labour Codes, replacing several existing
labour laws. Based on the draft rules and the guidance currently available, the Company has evaluated the impact
of the revised definition of wages on its employee benefit obligations in accordance with Ind AS 19. Following this
assessment the incremental impact arising from the implementation of the Labour Codes is not material to its financial
performance. The Company will continue to monitor the finalisation of the relevant Central and State Rules and will
recognise additional impact, if any, in the period in which such Rules or related clarifications are notified.

53 EVENTS OCCURRING AFTER REPORTING PERIOD

The Company evaluated subsequent events till May 19, 2026, the date the financial information were available for
issuance, and determined that there were no other material events subsequent to the period end.

54 APPROVAL OF FINANCIAL STATEMENT

The Financial statements were approved for issue by the board of directors on May 19, 2026.