ABH Healthcare Ltd.

• Repayment / prepayment, in part or full, of certain of our borrowings₹17.0 Cr
• Funding our working capital requirements₹5.0 Cr
• Funding inorganic growth through unidentified acquisitions and general corporate purposes₹8.6 Cr

Except as stated in this section, there are no outstanding, (i) criminal proceedings; (ii) actions taken by statutory or regulatory authorities; (iii) outstanding claims related to direct or indirect taxes; or (iv) other pending litigation, as per the Materiality Policy or resolution as determined by our Board, in each case involving our Company, Promoters, Subsidiary, Directors, Key Managerial Personnel (KMP), Senior Management Personnel (SMP) (collectively, the “Relevant Parties”) or (v) litigation involving our Group Company which has a material impact on our Company. Further, there are no disciplinary actions including penalties imposed by SEBI or stock exchanges against our Promoters in the last five Fiscals, including any outstanding action. It is clarified that for the purposes of the above, pre-litigation notices received or sent by the Relevant Parties or Group Company from third parties (excluding those notices issued by statutory/regulatory/ governmental/ tax authorities or notices threatening initiation of criminal action) unless otherwise decided by the Board, shall not be considered as an outstanding litigation until such time the Relevant Parties or Group Company, as the case may be, are impleaded as a party in the proceeding before any judicial/arbitral forum. Except as stated in this Section, there are no outstanding material dues to creditors of our Company.

• The Company has a limited operating history as a Company, having been specifically formed for the purpose of acquiring the business of M/s. Anil Baghi Hospital, a sole proprietorship concern of a Promoter. This limited history may make it difficult for investors to evaluate the Company's historical performance or future prospects.(Operational History)

• The Company derives almost all of its revenue from its only hospital in Ferozepur, Punjab. Any change in economic or political circumstances in or around Ferozepur, including a reduction in patient footfall, regulatory changes, reputational harm, liabilities on account of medical negligence, adverse publicity, natural calamities, or increased competition, could have a material adverse effect on the business, financial condition, and results of operations.(Geographic Concentration)

• The Company's continued success depends on its ability to anticipate industry trends, identify, develop, and market new value-added services, and enhance equipment and technologies in a timely and cost-effective manner. Failure to do so, or the failure or malfunction of medical equipment, could adversely affect the business and financial condition.(Technological Change)

• The Company relies on a limited number of third-party suppliers for a majority of its medical supplies, drugs, pharmaceuticals, and medical equipment. Termination, non-renewal, or breach of the conditions of contracts with these suppliers or third-party payers could have a material adverse impact on the business, financial condition, and results of operations.(Third-Party Dependencies)

• The Company may not be able to continually invest in, procure, and integrate the latest equipment and technologies at commercially suitable terms and in a timely manner. It may not be able to recover the financial outlay for medical equipment and systems invested in, and may incur significant costs in replacing or modifying equipment.(Capital Expenditure)

• The Company may experience short-term disruptions to its operations if its equipment is damaged or breaks down. Extended downtime of medical equipment, and repair or replacement costs, could result in loss of revenue, client dissatisfaction, and damage to reputation.(Operational Disruption)

• Injuries caused by medical equipment in the healthcare facilities due to equipment defects, improper maintenance, or improper operation could subject the Company to liability claims. Such claims may not be insured completely or at all and could result in significant legal defense costs, damage to reputation, and a material adverse effect on the business.(Product Liability)

• The Company's operations are subject to risks inherent in the use of complex medical equipment, including radioactive substances. Failures, accidents, defects, improper use, or lack of maintenance of this equipment may lead to injury of patients and healthcare professionals, incurring significant repair and maintenance costs and causing operational disruptions.(Regulatory & Safety)