Shanmuga Hospital Limited announced that Dr. Mehak Jamwal, AVP-Operations, has resigned from her position due to personal circumstances. She will cease to be a Senior Management Personnel of the company effective from the close of business hours on June 4, 2026. The company disclosed this information to the stock exchanges on June 4, 2026.

The resignation was submitted pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company confirmed that Dr. Jamwal will be relieved from her services on the specified date, marking the end of her tenure as a senior management official.

Details of the Change

The following table outlines the key details regarding the change in senior management personnel as per the relevant SEBI circulars:

The filing was signed by Kannan Anjana Maragatham, Company Secretary & Compliance Officer, on behalf of Shanmuga Hospital Limited.

Shanmuga Hospital Limited's Board of Directors convened on Monday, May 11, 2026, and approved the audited financial results for the half year and full year ended March 31, 2026, in compliance with Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory audit was conducted by M/s PPN & Company, Chartered Accountants (FRN: 013623S), Chennai, who issued an unmodified audit opinion on the annual audited financial results. The meeting commenced at 03:00 PM and concluded at 05:10 PM.

Financial Performance: Full Year and Half Year Ended March 31, 2026

The company reported steady financial performance for the full year ended March 31, 2026. Revenue from operations stood at ₹4,743.61 lakhs for the year ended March 31, 2026, compared to ₹4,785.33 lakhs in the previous year. Total income, including other income of ₹62.71 lakhs, amounted to ₹4,806.32 lakhs against ₹4,808.67 lakhs in the prior year. Net profit for the full year was ₹421.06 lakhs, marginally higher than ₹420.67 lakhs recorded in the previous year.

The following table presents the Statement of Profit and Loss for the periods under review:

All amounts in Rs. Lakhs. EPS not annualised for half year ended results.

Key Expense Highlights

For the full year ended March 31, 2026, the major expense components were as follows:

Balance Sheet Overview as at March 31, 2026

The company's total assets and liabilities stood at ₹5,305.70 lakhs as at March 31, 2026, compared to ₹5,278.10 lakhs as at March 31, 2025. Key balance sheet items are summarised below:

Cash Flow Summary for the Year Ended March 31, 2026

The company generated net cash from operating activities of ₹1,231.42 lakhs for the year ended March 31, 2026, compared to a net cash outflow of ₹(156.94) lakhs in the previous year. Net cash used in investing activities was ₹(2,032.73) lakhs, primarily on account of purchase of property, plant and equipment amounting to ₹(2,046.76) lakhs. Net cash used in financing activities was ₹(265.10) lakhs, which included issue expenses for the initial public offer of ₹(140.68) lakhs and net repayment in short-term borrowings of ₹(87.67) lakhs, resulting in a net decrease in cash and cash equivalents of ₹(1,066.41) lakhs during the year. Closing cash and cash equivalents stood at ₹192.52 lakhs as at March 31, 2026.

Internal Auditor Re-appointment and Governance Decisions

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the board approved the re-appointment of M/s J V & Co., Chartered Accountants (FRN: 006382S), Salem, as Internal Auditors of the company for the financial year 2026-27, effective May 11, 2026. The key details of the re-appointment are as follows:

The firm has over thirty years of professional experience across valuations, internal audits, statutory audits, tax audits, transfer pricing audits, payroll audits, and stock audits, and is empanelled with the Comptroller and Auditor General (CAG) of India (Empanelment No. SR 0889) for audits of government and public sector undertakings. The firm comprises four partners — K. Jambunathan (FCA, DISA, PGDFM, CAAT), K. Vasudevan (FCA, CAAT), S. Narendran (FCA, DISA, PGDHR, CAAT), and R. Ahalya (FCA) — supported by a team of 16 staff and articled clerks.

Quarterly Reporting Commitment

In a significant governance development, the board voluntarily resolved to declare and submit financial results on a quarterly basis commencing from FY 2026-27. Although Shanmuga Hospital's equity shares are listed on the BSE SME Platform — where submission of quarterly financial results is not mandatory under SEBI (LODR) Regulations, 2015 — the board has chosen to adopt this practice in the interest of enhanced investor transparency and good corporate governance. The statutory auditor M/s PPN & Company, Chartered Accountants, issued an audit report with an unmodified opinion on the annual audited financial results for the half year and financial year ended March 31, 2026.