ABH Healthcare Ltd. (AHL) is engaged in the business of healthcare services. Its focus is on providing specialized tertiary medical care in Tier 3 cities, within the state of Punjab while seeking to strike a balance between providing quality healthcare services and affordability. WeIt operates hospital under the “Anil Baghi Hospital” brand and has a capacity of 150 beds. Acquired by the Company in 2022, the hospital was established in 1985 with 30 (thirty) beds and is driven by a vision to provide affordable, accessible, and quality healthcare services, delivered with compassion. Since its acquisition, it has consistently invested in the hospital, expanding bed capacity, increasing workforce, and introducing additional services and clinical specialties. As of the date of this Red Herring Prospectus, AHL had 150 (one hundred fifty) beds and offer 25 (twenty five) medical specialties in its hospital such as, cardiac sciences, neurology, minimally invasive spine and brain surgeries, gastroenterology, laparoscopic and bariatric surgery, urology, pulmonology, nephrology, ENT, maxillofacial surgeries, obstetrics and gynecology, adult and neonatal critical care, orthopedics and joint replacement, neuro-psychiatry and drug de-addiction, general & laparoscopic surgery, dentistry, physiotherapy, dermatology and lab investigations and radiology.

Its extensive 35+ years of experience in the healthcare industry in the region where it operates has helped the company to develop a strong understanding of the region’s market dynamics. It has an extensive network of empanelment which includes, over 30 (thirty) private and public health insurance companies and third-party administrators. In addition to private health insurance, it is also empaneled with all major government insurance schemes available in this region, including Ex-Servicemen Contributory Health Scheme (ECHS), Railways, Food Corporation of India (FCI), Bharat Sanchar Nigam Limited (BSNL), and Ayushman Bharat – Sarbat Sehat Bima Yojana (ABSSBY).

AHL’s hospital has also received various accreditations including, the accreditations from the National Accreditation Board for Hospitals and Healthcare Providers (“NABH”) in 2021. Further, in the Fiscal 2025 it has also been accredited with NABH Digital Standards, highlighting its adoption of cutting-edge digital technologies in healthcare. The company has adopted comprehensive information technology ecosystem aimed at transforming both the patient and clinical experience, as well as boosting the business and operational efficiency. Central to its strategy is the adoption of cutting-edge technologies, including digitalizing its patient experience through patient portal, website and widely-used messaging platforms.

The company has also implemented a state-of-the-art Computerized Physician Order Entry (CPOE) system and Electronic Health Record (EHR) platform, licensed from a third-party service provider. It has installed an inhouse Dell PowerEdge R660xs T40 Server for storage of data along with other data safety measures. Further, it has employed a professional to look after any kind of issues related to IT system. As of June 30, 2026, it had a team of over 309 staff (including professionals), including 37 doctors, 101 nurses and 171 other personnel. Its doctors are engaged on a payroll basis, on a full-time or parttime consultancy basis. The company also had up to 18 medical officers as at June 30, 2026.