Accounts
Double-entry books with branch cost centres. Most entries post automatically from billing, GRNs, payroll and doctor share. Accountant: Farhan Ali.
Revenue · Sep 2026
Rs 35.7 M
EBITDA
Rs 4.8 M
Cash & bank
Rs 6.21 M
Unposted / exceptions
3
Chart of accounts
+ Account1Assets48.6 M
11Cash & bank6.21 M
1101HBL current · 04414,812,300
1102Meezan · 99171,308,400
1110Cash in hand (3 branches)82,100
1115Petty cash imprest8,650
12Receivables3.52 M
1201Insurers / TPA2,535,250
1202Corporate panels640,400
1203B2B lab clients344,700
13Inventory7.9 M
1301Pharmacy stock4,820,000
1302Lab reagents2,610,000
1303Consumables470,000
15Fixed assets (net)30.97 M
1501Medical equipment22,400,000
1502Furniture & IT8,570,000
2Liabilities9.4 M
2101Suppliers payable3,960,000
2105Doctor share payable2,240,000
2110Deferred revenue (packages)2,360,300
2120Tax & EOBI payable839,700
3Equity39.2 M
4Revenue35.7 M
4101Consultation9,840,000
4201Laboratory11,620,000
4301Pharmacy sales8,410,000
4401Procedures & day-care3,980,000
4501Imaging1,850,000
5Expenses30.9 M
5101Cost of goods sold8,400,000
5201Salaries & wages7,840,000
5205Doctor share7,860,000
5301Rent & utilities4,920,000
5401Other operating1,880,000
6Funds0.41 M
6101Zakat fund (restricted)286,000
6102Patient welfare donations124,500
Branch P&L · September 2026
COGSExpensesEBITDA
| Unit | Revenue | COGS | Gross margin | Expenses | EBITDA | Split of revenue |
|---|---|---|---|---|---|---|
| DHA Phase 5 | 14.2 M | 3.1 M | 11.1 M 78% | 9.5 M | 1.6 M | |
| Gulberg III | 7.6 M | 1.8 M | 5.8 M 76% | 4.9 M | 0.9 M | |
| Johar Town | 4.1 M | 0.9 M | 3.2 M 78% | 3.0 M | 0.2 M | |
| CareWell Diagnostics (lab) | 9.8 M | 2.6 M | 7.2 M 73% | 5.1 M | 2.1 M | |
| Consolidated | 35.7 M | 8.4 M | 27.3 M | 22.5 M | 4.8 M |
Recent vouchers
| Voucher | Date | Source | Narration | Debit | Credit | Status |
|---|---|---|---|---|---|---|
| SV-26-10-0412 | 13 Oct | Billing (auto) | Day collection DHA · 128 invoices | 286,450 | 286,450 | Posted |
| PJ-26-10-0088 | 12 Oct | GRN (auto) | GRN-DHA-26-0412 · Muller & Phipps | 478,920 | 478,920 | Posted |
| BR-26-10-0031 | 09 Oct | Claims (auto) | Jubilee remittance · CLM-JUBILEE-202608-001 | 1,081,900 | 1,081,900 | Posted |
| JV-26-10-0007 | 05 Oct | Doctor share (auto) | September doctor-share accrual · 14 doctors | 7,860,000 | 7,860,000 | Posted |
| JV-26-10-0006 | 03 Oct | Payroll (auto) | September payroll · 75 employees | 7,840,000 | 7,840,000 | Posted |
| JV-26-10-0011 | 13 Oct | Manual | Depreciation – Q3 medical equipment | 1,120,000 | 1,120,000 | Awaiting approval |
Bank reconciliation · HBL 0441 · as of 13 Oct
1 to book| Balance as per books | 4,812,300 |
| + Cheques issued, not yet presented PV-26-0150 · IBL Healthcare | 120,000 |
| − Deposits in transit 13 Oct cash deposit (DHA) | −286,450 |
| − Bank charges not booked | −1,200 |
| + Credit in bank, not in books JazzCash settlement 12 Oct | 262,100 |
| Balance as per bank statement | 4,906,750 |
Petty cash · DHA
Imprest Rs 50,000Spent this cycleRs 41,350
| PCV-26-0221 | Courier – lab samples | 6,800 |
| PCV-26-0222 | Generator diesel | 18,500 |
| PCV-26-0223 | Stationery & printer rolls | 4,250 |
| PCV-26-0224 | Staff tea & refreshments | 11,800 |
Replenishment request of Rs 41,350 (4 vouchers, receipts attached) is awaiting branch manager approval.
Zakat fundRs 286,000
Restricted: used only for eligible patients' bills (approved by the welfare committee). 23 patients helped in September.