Trading & Profit & Loss Statement (TRADACC)
Hospital Operating Revenue, Direct Expenses, Gross Profit, Overhead Expenses, and Net Surplus
Operating Revenue
₹23,09,000.00
IPD + OPD + Diagnostics + Pharmacy
Gross Operating Profit
₹17,40,000.00
Margin: 75%
Net Hospital Surplus
₹6,87,000.00
Net Margin: 30%
SAI HOSPITAL
Trading and Profit & Loss Statement for FY 2025-26 (01/04/2025 to 31/03/2026)
Part I: Hospital Operating Account (Direct Revenue & Expenses)
Direct Hospital Expenses (Dr)
| Purchase of Pharmaceuticals & Injections | ₹3,45,000.00 |
| Hospital Consumables, Oxygen & Disposables | ₹1,18,000.00 |
| Operation Theatre Sterilization & Surgical Kits | ₹82,000.00 |
| Inpatient Bill Refund Concessions | ₹24,000.00 |
| Gross Operating Profit c/d: | ₹17,40,000.00 |
Hospital Operating Revenue (Cr)
| Inpatient Final Billing Revenue | ₹12,45,000.00 |
| Outpatient (O.P.D.) Consultation Fees | ₹4,68,000.00 |
| Diagnostic / Lab & Radiology Fees | ₹3,12,000.00 |
| Pharmacy Counter Sales | ₹2,84,000.00 |
| Total Operating Revenue: | ₹23,09,000.00 |
Part II: Profit & Loss Account (Overhead Expenses & Net Surplus)
Administrative & Operating Overheads (Dr)
| Staff Nursing & Employee Salaries | ₹4,80,000.00 |
| Visiting Consultant Doctor Share Payouts | ₹3,20,000.00 |
| Electricity, Power & Generator Fuel | ₹96,000.00 |
| Medical Equipment AMC & Hospital Maintenance | ₹54,000.00 |
| Printing, Stationery, Software & Admin Expenses | ₹28,000.00 |
| Depreciation on Hospital Assets (IT Act) | ₹75,000.00 |
| Net Hospital Surplus Transferred to Capital: | ₹6,87,000.00 |
Gross Income Brought Down (Cr)
| Gross Profit b/d from Trading Account | ₹17,40,000.00 |
| Total Income: | ₹17,40,000.00 |