Project Plan

KURIAS AYURVEDA HOSPITALS Pvt. Ltd.
(KEAHPL)
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TABLE OF CONTENTS
CHAPTER – I – INTRODUCTION................................................................................................................................................ 5
Benefits of Ayurveda over Allopathy ..................................................................................................................................... 7
Medical tourism in India.......................................................................................................................................................... 10
Reasons citing massive investments in Ayurveda treatments .................................................................................... 13
CHAPTER – II – COMPANY PROFILE – THE EARTH GROUP....................................................................................... 17
Brief Profile – Dr. Anish Kuriyas (Promoter KEAHPL) .................................................................................................. 18
Background ............................................................................................................................................................................. 18
Family History ......................................................................................................................................................................... 18
Dr. Anish – Experience and Expertise in Ayurveda ....................................................................................................... 19
Dr. Anish – Exceptional Management Competency ...................................................................................................... 20
Power of the Intangible Asset ............................................................................................................................................. 21
CHAPTER – III – OPERATIONAL COMPETENCY OF KURIAS EARTH ...................................................................... 22
Major Treatments of Kurias Earth Ayurveda Hospital .................................................................................................. 23
Ayurvedic Solutions for the 21 st Century ........................................................................................................................... 25
Mono-Medi ................................................................................................................................................................................... 28
Conceptual Treatments............................................................................................................................................................ 30
1. Computer Vision Syndrome ............................................................................................................................................. 30
2. EGA Treatment – Age reversal Technique .................................................................................................................. 31
3. Problems with Adolescent Children .............................................................................................................................. 32
4. Kalyanaka Rasayanam..................................................................................................................................................... 33
Packages ....................................................................................................................................................................................... 33
1. Health Maintenance package ......................................................................................................................................... 34
2.Pre & Post Maternity Packages....................................................................................................................................... 35
3.Bridal Package .................................................................................................................................................................... 35
4.Detoxification....................................................................................................................................................................... 36
5.Relaxation Package ............................................................................................................................................................ 37
6.Computer Vision Syndrome .............................................................................................................................................. 38
7.De-addiction ......................................................................................................................................................................... 39
8.Child Care Package ............................................................................................................................................................. 41
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9.Grand Parenting Package ................................................................................................................................................ 42
CHAPTER – IV – PROJECT DESCRIPTION........................................................................................................................... 44
Detailed Expansion Plans ........................................................................................................................................................ 44
1. Group Structure.................................................................................................................................................................. 45
2.City of Establishment ......................................................................................................................................................... 47
Projected Growth of KEAHPL over 3 Years ....................................................................................................................... 50
Phase 1 – Financial year 2011-2012................................................................................................................................. 50
Phase 2 – Financial Year 2012-2013 ................................................................................................................................ 51
Phase 3 – Financial Year 2013-2014 ................................................................................................................................ 52
Capital Requirement ................................................................................................................................................................. 53
CHAPTER – V – FINANCIAL FEASIBILITY STUDY ........................................................................................................... 58
PART – A – Financial Feasibility of Individual Hospital ................................................................................................ 58
PART – B – Financial Feasibility of KEAHPL ..................................................................................................................... 61
Investor Ratio – Analysis...................................................................................................................................................... 62
Profitability Ratio .................................................................................................................................................................. 63
Liquidity Ratio- Analysis ...................................................................................................................................................... 64
SCHEDULES ................................................................................................................................................................................. 73
CHAPTER – VI – HUMAN RESOURCE REQUIREMENT................................................................................................... 80
Doctors .......................................................................................................................................................................................... 80
Therapists .................................................................................................................................................................................... 81
Human Resource Management- Training and Development....................................................................................... 82
Training .................................................................................................................................................................................... 84
Retention .................................................................................................................................................................................. 85
Therapist Cadres .................................................................................................................................................................... 85
Wages and Administration ..................................................................................................................................................... 88
Estimation for the Year 2011-2012................................................................................................................................... 89
Estimation for 2012 – 2013 ................................................................................................................................................. 90
Estimation for 2013 – 2014 ................................................................................................................................................. 91
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The HR Structure ....................................................................................................................................................................... 92
CHAPTER – VII – MARKETING PLAN .................................................................................................................................100
In-House advertisements ..................................................................................................................................................... 101
1.The Earth Tour ..................................................................................................................................................................101
2.Pamphlets And Brochures ..............................................................................................................................................101
3.Essentials Of A Brochure .................................................................................................................................................102
Limited Media Advertisement ............................................................................................................................................ 103
Referrals .................................................................................................................................................................................... 104
Doctor –based referrals ......................................................................................................................................................104
Customer-Based Referrals .................................................................................................................................................104
Combined Referral ...............................................................................................................................................................105
Sponsored Programs ............................................................................................................................................................. 105
Lean Hour Promotional Offer ............................................................................................................................................. 106
Travel Agency Tie –Ups ........................................................................................................................................................ 107
Online Presence ....................................................................................................................................................................... 109
Consultation Priority ............................................................................................................................................................. 110
CHAPTER – VIII – LEGAL REQUIREMENTS .....................................................................................................................112
Capital Requirements ............................................................................................................................................................ 112
Hr Structure.............................................................................................................................................................................. 113
Composition of Board..........................................................................................................................................................113
Non Executive Director Compensation and Disclosure..............................................................................................115
Code Of Conduct....................................................................................................................................................................115
Subsidiary Companies .........................................................................................................................................................115
Annual Report .......................................................................................................................................................................... 116
Annual Accounts ...................................................................................................................................................................117
Directors Report ...................................................................................................................................................................118
Quarterly Financial Results ................................................................................................................................................. 118
APPENDIX .....................................................................................................................................................................................121
Pareto Analysis ........................................................................................................................................................................ 121
Guerrilla Marketing ................................................................................................................................................................ 122
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CHAPTER – I – INTRODUCTION
T
he conceptual and operational framework of Ayurveda is wide enough to include
all that is essential to make a man healthy and happy. It includes the study of right
conduct (dharma), which is necessary for the healthy growth of society in which
the man lives. Further it deals with the philosophical aspect of life, the knowledge of which
contributes greatly to the comfort and happiness of all human beings. Ayurveda philosophically
understands the limitation of human efforts. Still it talks about the means of prolonging life and the
methods of invigorating it. The objectives of Ayurveda are mainly two, the first being the
maintenance of positive health, and the other treatment of diseases. These clearly defined
objectives are achieved through logically developed means in a classical way. On the basis of
objectives defined, the sum and substance of Ayurveda can be classified into two parts -
i. Healthy man’s regimen - the science of positive health (svasthavrittam)
ii. Patient’s regimen (aturavrittam).
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Healthy man’s regimen
The emphasis on the concept of positive health is a unique feature of Ayurveda. The radical
shift occurred in defining health encourages the medical fraternity of modern times to look deeply
into empirically evolved ayurvedic techniques for the maintenance of positive health. The
recommendations that Ayurveda puts forth in this regard include the observance of systematized
daily routine (dinacharya), life in accordance with seasons (ritucharya) and well planned schedules
of diet and exercise. Ayurveda stresses on the need of maintaining personal, social and civic
hygiene for the orderly upkeep of positive health.
Ayurveda recognizes that mind is very powerful both in the causation and cure of diseases.
So, strict mental discipline and adherence to moral values are considered a pre-requisite for health.
Therefore, ethical basis of life (sadvrttam) is described as an important health support system.
The innate strength of an individual to resist the affliction of disease - vyadhikshamatvam -
is well considered and its positive and negative influence on health understood. The techniques
evolved in this regard are the boosters of human immune system.
Experts view the recommendations suggested for maintenance of positive health as
protective measures against endogenous - e.g. ageing - and exogenous - e.g. environmental
pollution - afflictions and point out their efficacy in strengthening the cellular function in human
body. These observations are comparable with modern concept of Prohost Therapy and use of
Cyto-protective Agents of contemporary medicine.
Obviously regular or periodic use of rejuvenative therapy (rasayanachikitsa) also finds a place in
the maintenance of positive health because of its therapeutic potentials to delay the process of
ageing and also to improve quality of life.
Patient’s regimen
Patient’s regimen (aturavrttam) deals with the curative and palliative measures employed
for the medical and emotional care of the patient. It includes definition of the disease, etiology,
clinical picture, patho-physiology, prognosis and line of treatment consisting of drugs, diet and life
style.
In patient's regimen
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A condition of disease is caused by either internal (bodily) or external (environmental)
factors. Diseases can have somatic or psychic cause factors. Ayurveda insists that more often than
not every ailment will have a psychosomatic etiology. More importantly, the therapeutic approach
is focussed not exclusively at the ailment as such, but it is directed at the patient as a human being.
Thus, the Ayurvedic approach to a patient and his cure is often termed as holistic.
The Ayurvedic therapy is either palliative (samanam) or purificatory (sodhanam). The

palliative approach stresses on the use of medicaments. The famous Panchakarma therapies and
the supportive Kerala special therapies belong to the purificatory approach. In both cases, proper
control of food and behavioural habits is a necessary component for achieving perfect cure.
The human constitution and the condition of his ailment are ensconced in a three-factorial
humeral (tridosha) frame-work which itself is a derivation from the five-factorial (panchabhautic)
macrocosmic frame-work. Medicaments, the tools for dealing with a condition of ailment, are also
perceived to belong to these two axiomatic frame-works.
In a nutshell, Ayurveda recommends socio-economic adjustments, modification of personal

habits, protection against trauma, control of infection, control of pollution, and prophylactic
medication for the maintenance of positive health. To highlight the same a brief description of the
benefits of Ayurveda over allopathy is being made.
Benefits of Ayurveda over Allopathy
 Ayurveda, the most sophisticated and accurate approach in health care was introduced by
some eminent people around 5000 years ago in India. In this modern period of time it is been
largely challenged by the 300 years old branch of medical science called Allopathy.
 Ayurveda aims at finding the root of a disease and then eradicating it completely from the
patient whereas Allopathy aims at giving patient an instantaneous relief by destroying organisms
that caused the disease but it is not guaranteed that the disease is permanently cured.
 The philosophy of Ayurveda is to prevent human beings from unnecessary sufferings and to
give them a long and healthy life. Ayurvedic treatment consists of natural herbs and is based on
direct sense perception, logical inference and hearing from realized souls and saints.
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 Allopathy treats the diseases by some antidotes which produce entirely different effects
from those caused by the disease itself. It follows mainly 3 steps-Hypothesis, Experimentation and
Observation and Conclusion. Allopathic practitioners have their own restrictions as they focus on
the symptoms, not the causes.
 Ayurvedic treatment mainly consists of essence of fruits, vegetables, spices and natural
herbs which helps in curing diseases without having any side effects on the patient's body. Though
it is not the fastest treatment but surely the most effective one. Allopathic treatment generally
cures diseases in a short span of time but have very high chances of side effects such as allergies,
hair loss, weakness etc.
 Allopathy in spite of being the modern system of medical treatment is unable to find a
permanent solution for some diseases like Jaundice, Piles, Vitiligo, Rheumatoid arthritis,
Biliousness etc. These diseases can be successfully managed by Ayurveda.
 Ayurveda is well aware of the system of body and instead of suppressing it; it approaches
directly to the origin and cures the disturbing element. This methodology minimizes the chances of
side effects, giving the patient permanent relief from the disease. Ayurveda not only deals with the
treatment but also teaches us the style of proper living i.e. a healthy and prosperous life.
 Ayurveda is now-a-days excelling Allopathic treatment as people are becoming conscious
about their future along with their present. They want a permanent relief rather than a swift and
temporary one. Modern doctors have also started suggesting Ayurvedic medicines along with the
Allopathic treatment as Ayurveda is bringing a great revolution in the field of medical science.
Naturopathy is based on the fundamental principles of Ayurveda. The basic tenet of

Naturopathy is to live according to the laws of nature: disease occurs due to the accumulation of
toxins in the body, and to cure the ailment, the body is purified with the use of natural methods,
dietary regulations and exercise.
The healthcare sector in India
Healthcare is one of India’s largest sectors, in terms of revenue and employment, and the
sector is expanding rapidly. During the 1990s, Indian healthcare grew at a compound annual rate of
16%. Today the total value of the sector is more than $34 billion. This translates to $34 per capita,
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Or roughly 6% of GDP. By 2012, India’s healthcare sector is projected to grow to nearly $40 billion.
The private sector accounts for more than 80% of total healthcare spending in India. Unless
there is a decline in the combined federal and state government deficit, which currently stands at
roughly 9%, the opportunity for significantly higher public health spending will be limited.
A massive boom in private hospitals is changing India’s health delivery landscape beyond
recognition. New hospitals are mushrooming, even in smaller towns, and leading healthcare
entrepreneurs with deep pockets are expanding their empires, often overseas. The scent of big
money is in the air. It's capturing the dreams of young entrepreneurs. It's making seasoned
business leaders look for an edge in marketing healthcare in a new avatar. It's giving doctors the
choice and option of moving from green to greener pastures.
Growing population, increasing affordability, comparative cheaper treatment costs as

opposed to the west and medical tourism thereof, increased health insurance penetration,
increased patient awareness, out-of-the-box unconventional thinking by the healthcare players for
better operations, government opening up its arms to PPP and even providing tax holidays will be
the key factors to look out for which would drive the future of healthcare in India. At the root is the
new-age patient who wants the best treatment money can buy. Bleeding-edge technology, wonder
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drugs and star facilities are now the hospital mantra. Healthcare systems are usually large, complex
and slow to respond to change. But the surge of new ideas, approaches and institutions is melting
away the age-old barriers to change. India is writing a new chapter of growth.
The healthcare market is on an unprecedented high at 16 per cent year on year. From
`1,02,600 crore in 2005, it now clocks `2,00,000 crore and is projected to reach `3,00,000 crore by
2012. The Indian healthcare sector can be viewed as a glass half empty or a glass half full. The
challenges the sector faces are substantial, from the need to improve physical infrastructure to the
necessity of providing health insurance and ensuring the availability of trained medical personnel.
But the opportunities are equally compelling, from developing new infrastructure and providing
medical equipment to delivering telemedicine solutions and conducting cost-effective clinical trials.
For companies that view the Indian healthcare sector as a glass half full, the potential is enormous.
One of the key sectors witnessing revival in the current decade is the Ayurveda industry.
This report presents the industry analysis, growth and marketing aspects to expand the industry
and how the Earth Group aims to develop and gain benefits from this market.
Medical tourism in India
Medical tourism is one of the major external drivers of growth of the Indian healthcare
sector. A Google search of “India medical tourism” turns up more than two million results. The
emergence of India as a destination for medical tourism leverages the country’s well educated,
English-speaking medical staff, state-of-the art private hospitals and diagnostic facilities, and
relatively low cost to address the spiralling healthcare costs of the western world. India provides
best-in-class treatment, in some cases at less than one-tenth the cost incurred in the US (see chart).
India’s private hospitals excel in fields such as cardiology, joint replacement, orthopaedic surgery,
gastroenterology, ophthalmology, transplants and urology.
According to a joint study by the Confederation of Indian Industry and McKinsey, Indian
medical tourism was estimated at $350 million in 2006 and has the potential to grow into a $2
billion industry by 2012.4 An estimated 180,000 medical tourists were treated at Indian facilities
in 2004 (up from 10,000 just five years earlier), and the number has been growing at 25-30%
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annually. India has the potential to attract one million medical tourists each year, which could
contribute $5 billion to the economy, according to the Confederation of Indian Industries.
In addition to receiving traditional medical treatments, a growing number of western tourists are
traveling to India to pursue alternate medicines such as Ayurveda, which has blossomed in the
state of Kerala, in south-western India.
The number of medical tourists visiting Kerala was close to 15,000 in 2006 and is expected
to reach 100,000 by 2010.5 To encourage the growth of medical tourism, the government also is
providing a variety of incentives, including lower import duties and higher depreciation rates on
medical equipment, as well as expedited visas for overseas patients seeking medical care in India.
Medical tourism and Ayurveda
Medical tourism is a growing business in Asia. Foreigners often come to this side of the
content to get therapies and treatment, which would be extremely expensive in their own
countries.
More and more Globetrotters are making a beeline for the state of Kerala in India for its
effective ayurvedic treatments and therapies.
Many of the Ayurvedic therapies are quite effective, however one cannot expect a hundred percent
cure. Still, some of the high demanding therapies are for Arthritis patients, treatment to arrest the
ageing process, high blood cholesterol, diabetes, body slimming, stress management and beauty
treatments. Although good holistic Ayurvedic treatments can come at a high cost many health
conscious individuals are opting for the Ayurvedic experience.
Ayurveda has gained a lot of global attraction. Being one of the main features of tourist
attraction down south, many Ayurvedic centers are on a rise today. India is emerging as a great
destination for medical tourism because it has several pull factors like excellent medical treatment
at low cost, easy accessibility, picturesque locations for excellent holiday, etc.
The 2007 annual report of the Department of AYUSH (Ayurveda, Yoga, Unani, Siddha, and
Homoeopathy) confirms that Ayurveda’s popularity and commerce have improved tremendously
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since 2001. As the accompanying graph reveals, after the first WAC in 2002, the foreign trade of
AYUSH products increased by 48% over the previous year, a rise of `5862 million. There has been
continuous growth in AYUSH exports thereafter, showing 74% growth in volume in 2007 as
compared to that in 2002. More than 86% of trade related to AYUSH is contributed by Ayurveda.
Competition in the Ayurvedic Treatments Industry
The healthcare Ayurveda market is at a nascent stage. But the boardrooms of most
corporate healthcare players are now reverberating with plans to set up huge medicities solely
dedicated to Ayurveda. The pioneers of private healthcare - Apollo Group will also be a pioneer in
this segment. This medicity is coming up near Pune that will offer ayurvedic treatment. It has
signed an agreement with real estate firm, Hindustan Construction Co (HCC), to set up the medi-
city inside the upcoming hill station, Lavasa in Maharashtra.
On the same lines of Apollo, another big player to tap this market is Hinduja Group who will
foray into wellness by setting up the World Knowledge Centre (WKC). WKC will be built on the
philosophy of multi-disciplinary approach to healthcare wherein traditional Indian system like
Ayurveda, yoga and meditation would be integrated with modern medicine, so as to provide
comprehensive healthcare to treat complete range of illnesses, whether they are chronic, stress
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oriented or lifestyle related. To authenticate its therapies, WKC would also be upgraded with a
clinical R&D setup wherein the ayurvedic preparations would be clinically tested. It would be
equipped with state-of-art diagnostic centre and modern spas and wellness clinics. Initially, the
Group will have only one such centre and subsequently more such models would be setup in each
region in India. After the concept matures over a period of time, the Group plans to franchise it
overseas. The project would take 36 months to complete and the Group plans to spend almost $
270 million that is approximately `1200 crore, in this mega project.
The Katra group Kerala Ayurveda has aggressive expansion plans locally as well as globally.
It plans to roll out 50 clinics across India. Kerala Ayurveda currently has 30 clinics, predominantly
in south India which are being revamped and modernised. Kerala based AyurVaid Hospitals has a
highly aggressive plan of setting up 40 ayurvedic hospitals across India from the current strength
of two hospitals in Kochi. For its ambitious growth plans it has already attracted investment from
the Private Equity firm Acumen which has announced an initial investment of `4.5 crore.
If giants like Apollo and Hinduja are investing so much in Ayurveda treatment, it is
indication enough about how bullish healthcare providers are about this segment. Keeping in mind
the fact that most of the players have just jumped into this sector and it would take them significant
time to set up their layout and reap the benefits from this industry. It would only be wise for any
keen investor to bet his stakes into this exciting industry where presently it faces such limited
competition.
Reasons citing massive investments in Ayurveda treatments
The reasons for so many groups flooding for ayurvedic healthcare are manifold. The growth
drivers for this industry are not only the yawning gap of demand supply but the rising incidences of
chronic diseases. The PWC Study for World Economic Forum's 'Working towards Wellness'
program highlights that deaths from chronic diseases will register a sharp increase from 3.78
million in 1990 to 7.63 million in 2020 accounting for 66.7 per cent of all deaths. Chronic diseases
would be the number one killer in India. The current growth rate of Ayurveda can be attributed
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towards lifestyle related disorders only; other disorders will obviously increase the count in the
future.
The ayurvedic healthcare providers view this as a huge opportunity to grow as currently
there is no cure available for such ailments as far as conventional medicine go. Modern healthcare
delivery system has done a great job in diagnosis and cure of most illnesses. But chronic illness is
one area where its advantages pale in comparison to traditional systems like Ayurveda. By infusing
modern medical practices we are creating a reliable and replicable system akin to allopathy which
will make Ayurveda the choice of millions with chronic illnesses over the next decade.
The second reason for alternative medicine to flourish is the paradigm shift of healthcare
from curative care to preventive care. It is in this segment that systems like Ayurveda score well.
The 'wellness trend 'is also gaining momentum in the healthcare, firstly because of the new aged
well-informed consumer who is becoming health-conscious. Secondly due to inflation and ever-
increasing cost of high-end medical care, people are ready to invest more time and energy in
preventive healthcare products and practices. This is causing a rapid increase in the demand for
value added wellness products particularly the nutritional supplements (both in India and abroad).
In India, lifestyle disease is already the prime killer mainly in cardiovascular disease and diabetes.
Hence, healthcare is becoming expensive and Indians are taking to wellness and preventive
healthcare practices in droves.
Ayurveda in Kerala
The high humidity in Kerala helps to open up the body pores and the medicinal oils used in
massaging get easily absorbed into the body there by increasing the effectiveness of the treatment.
Sirodhara, Pizhichil, Navarakizhi, Thalapothichil, Pachakizhi and Podikizhi are some of the Kerala
special ayurvedic procedures.
The fundamentals of Ayurveda being practised and taught in Kerala are not different from
those of the rest of the country, in their essence and philosophy. But in the present days, there
indeed is a notable difference in certain aspects of Kerala tradition of Ayurveda. This difference
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pertains to the importance given to Vagbhata’s Ashtangahridayam in preference to other classical
texts by Kerala traditional physicians, the uninterrupted history of practising the classical
panchakarma therapies in all their authentic fidelity, the innovative development of the reputed
Kerala preparatory therapies and finally the wide variety of exclusive herbal based formulations
overshadowing the use of metal and mineral based drugs.
The development of Ayurveda in Kerala is particularly noted for its origins in non-
brahminical traditions even before the entry of classical Ayurveda in the early centuries of the
Christian era. These two streams subsequently blended so well that it gave a unique strength to the
health care tradition of Kerala. The traditional practitioners of Ayurveda considered
Ashtangahridaya as a primary text. Several commentaries were written by experts here. More
importantly, new texts were written in Kerala both in Malayalam and Sanskrit. Sahasrayogam,
Chikilsamanjari, Vaidyamanorama are just a few examples. These and similar other Kerala texts
still remain sources of very useful information on formulation, medicinal plants and therapies.
Another
very important contribution by Kerala physicians is the continued practice and enrichment of the
panchakarma therapy. Even when they became defunct in the rest of the country due to socio-
political reasons, Kerala retained this therapeutic wealth in all its pristine essence. Texts were
written here on its practical aspects. More importantly, the famous Kerala special therapies were
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evolved by the practitioners here. They are essentially preparatory in nature. Dhara,
mukkippizhichil, navarakkizhi, etc. are typical examples. As the practice of Ayurveda expanded in
popular acceptance in the recent past, these treatment modalities have also become more
prevalent.
There are several unique herbal formulations described in Kerala texts. Many of them have
now received national level acclaim and they are included in the Ayurvedic Formulary of India. One
important aspect of Kerala formulations is that the stress is more on herbal components rather
than on metals or minerals. There is also the history of Ayurvedic physicians developing some
areas of specialisations like paediatrics, ophthalmology, martial therapy, etc.
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CHAPTER – II – COMPANY PROFILE – THE EARTH GROUP
E
arth Hospital, a chain of multi-specialty Ayurvedic hospitals was founded by Dr.
Anish M Kurias in 2001, who hails from a family of Ayurveda acharyas practicing
Ayurvedic cure since 1870, Earth Ayurvedic Hospitals provide a balanced and
holistic, multi-modality approach to treatment. Earth Hospital has now been serving the healthy
and healing the unhealthy for over a decade. It currently has hospitals in Bangalore, Cochin and
Noida. It plans to expand its chain, primarily through the franchise route. It has now appointed a
super franchise for Karnataka at Bangalore which will be the focal point for initiation of branches
for further expansion in the state.
Earth Hospitals aim to provide health services to a growing section of society who wish to
move beyond symptomatic and temporary relief to address the root cause of illnesses and adopt a
long lasting solution. With a 140 year old tradition of Ayurvedic practitioners and experts, it is well
positioned to deploy India's ancient science to heal contemporary health issues and diseases. Earth
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Hospital aims to provide customized treatment across age groups with state of the art facilities,
qualified Ayurvedic medical practitioners, therapists, equipment’s and medicines. The treatments
would include diagnosis and cure for serious medical conditions such as cardiac disorders, skin
disorders. diabetes, degenerative joints, disorders of the head and neck, besides preventive,
wellness packages for lifestyle disorders such as infertility, job hazards, obesity, computer vision
syndrome, skin nourishment and memory fitness among others.
Brief Profile – Dr. Anish Kuriyas (Promoter KEAHPL)
Background
Dr. Anish completed B.A.M.S with rank during the year 2001, from ‘Aswini Ayurvedic
College’ at Davangere, affiliated to the Kuvempu University of Karnataka. Dr. Anish is the
torchbearer of the fifth generation of this notable Ayurvedic Toxicologist Family. He now runs an
Ayurvedic hospital, ‘EARTH’ [Evergreen Ayurvedic Resort of Traditional Healing], where it
provides, all kind of Ayurvedic treatments, as well as his ancestral toxicology treatments. He was
adjudged as one of the best Ayurvedic Toxicologists in kerala in a survey conducted by the World
Ayurveda Congress. His association with various development societies and social service
organizations has earned him a noble position among contemporary Ayurvedics. A presentation on
‘Practical Ayurvedic Toxicology’ at the National Seminar 2000, conducted at Kottakal Aryavaidya
Sala earned him great acclaim.
Family History
Dr Anish is the fifth generation of a long and illustrious line of Toxicologists, who over the
generations have amassed an immense knowledge in the field of Ayurveda which has given the
current generation access to traditional and invaluable knowledge.
Mr. Kuria
Ayurveda, one of the oldest form of alternative medicines still practiced, came on track with
our family since 1870, by an effort of the great Ayurvedic Toxicologist Mr. Kuria, who belonged to a
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place named ‘Chembu’. His knowledge and views were transferred to his son, Mr. Oueseph
Ulahannan Kurias.
Mr. Oueseph Ulahannan Kurias
Mr. Oueseph Ulahannan Kurias in a palm leaved manuscript, with which the latter refined
his knowledge and made a habit of practicing it. This knowledge and practical experience were
inherited to his son Mr. Kurian Paul Kurias.
Mr. Kurian Paul Kurias
He dedicated most of his life in researching, practicing and documenting this trade of
Ayurveda. All of these great vaidyas considered it as a service to treat the diseased, and demanded
no remuneration. Mr. Kurian Paul Kurias, in his last stages of life, requested his son, Mr. Mathew
Paul Kurias.
Mr. Mathew Paul Kurias
He take over this profession, since he was under the supervision of Mr. Kurian for about ten
years. Granting the wish, he not only took over the practice, but also passed over his knowledge to
other vaidyas too. Mr. Mathew Paul suggested his son, Dr. Anish Mathew Kurias to graduate in
Ayurveda.
Dr. Anish – Experience and Expertise in Ayurveda
Dr. Anish completed B.A.M.S(Bachelor of Ayurvedic Medicine and Surgery) with rank during
the year 2001, from ‘Aswini Ayurvedic College’ at Davangere, affiliated to the Kuvempu University
of Karnataka. He is the torchbearer of the fifth generation of this notable Ayurvedic Toxicologist
Family
Dr Anish’s is wholly responsible and credited for the creation, development and production
of the unique “Mono-Medi”. The medicine contains most of the time only a single ingredient, or the
treatment is just once or there are no other medicines to be taken along with it etc. These
medications are based on easily available substances, and usually have only one or two ingredients.
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He has also pioneered in the development of several concept treatments such as the “age reversal
treatment” and many more by synergizing the traditional knowledge with contemporary needs.
Dr Anish is an award wining doctor with proven capabilities. . He was adjudged as one of the
best Ayurvedic Toxicologists in kerala in a survey conducted by the World Ayurveda Congress
Dr Anish is also the Author of Vysarasayana. Thus emphasizing the plethora of knowledge
he brings to the organization. Further he has an active student base of more than 600 students ,
who are groomed under his mentorship.
Dr. Anish – Exceptional Management Competency
Dr Anish brings with him a vast experience of more than 10 years in the hospital
management sector. He was the technical director for Nagarjuna Pharmaceuticals. He also has
experience of running hospitals overseas , viz managed a hospital in Dubai for several years.
However, Dr Anish has proven his management and leadership capabilities, with the accelerated
growth of Kurias earth Hospitals Pvt Ltd by setting up and managing several hospitals across the
country in a matter of 2 years.
Dr Kurias is also an industry wide , respected and highly sought after persona. He provides
motivation and leadership to several ayurveda students , who look up to him as their role model.
He has a student base of more than six hundred students. Thus epitomizing his leadership and
man-power mobilizing skills.
Dr Anish is a visionary with a sharp taste for innovation. He was solely responsible for
bringing the idea of “concept treatments” into the industry and is only provided by Kurias earth
Hospitals Pvt Ltd. He also introduced Mono-Medi which was earlier an unknown concept in the
industry. In his ideology –innovation never stops.
Dr Anish attract a huge cliental base across the world , with clients from Kazakhstan, Russia,
Dubai etc. He also attract big name clients like the late Steve Erwin.
The skill sets which Dr Anish brings to an organization is intangible
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Power of the Intangible Asset
There was a time when hard assets such as factories, equipment and land created value.
Today, intangibles — strategy, innovation, people, customer loyalty, leadership, technological
change, research and development, competitor activities, climate change, patents, reputation —
create or destroy value
During the past 10 years, various surveys have consistently linked approximately 80percent
of Standard & Poor’s market value to intangibles.
Recent PricewaterhouseCoopers’ research supports the view that a significant proportion of

a company’s value (potentially over 60 per cent) relates to intangible assets. For many of these
companies, the brand forms the majority of this value. These are, of course, not currently recorded
or valued in the vast majority of financial records.
So why are intangible assets so important? Strong brands influence customers’ decision-
making processes, as well as ensuring that premium prices can be charged. This is particularly true
in the service segment. At their best, they represent a guarantee of quality.
Intangible assets, therefore, provide potential competitive advantage. Management’s ability

to deliver its strategy is highly reliant on its customer relationships, brands and performance of key
employees – all of which are typical intangible assets for accounting purposes. The relevance of
these factors is clearly vital to a company’s profitability and to the sustainability of its future
performance.
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CHAPTER – III – OPERATIONAL COMPETENCY OF KURIAS
EARTH
K
urias Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) derives its’ operational
capabilities primarily from its “Specialty Services”. The Specialty Services
encompasses Multi-specialty, Mono-medi, Treatments provided, Concepts and
Packages. These services provide a plethora of treatments and provide utmost satisfaction to
customers in the most efficient and effective manner. Thus underlining the operational efficiency
and capabilities of Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL)
At Earth Hospital, we offer both inpatient and outpatient services. Both departments are
equipped with modern facilities. Different treatment modules are developed and designed on an
individualized basis by our physicians. It includes:
1. Dentistry 17. Joint pain

2. Neurology 18. Back pain
3. ENT 19. Obesity
4. Paediatrics 20. Infertility
5. Gynaecology 21. Diabetes
6. Kidney Stone problems 22. Rasayana
7. Spinal disorders 23. Arthritis
8. Skin problems 24. Hair fall
9. Pulse Reader 25. Pigmentation
10. Teenage memory loss disorders 26. Ano-rectal disorders
11. PCOD 27. Ulcers
12. Sexual Disorders 28. Gangrene
13. Stress & Strain 29. Migraine
14. Child Asthma 30. Leucoderma
15. Piles 31. Kaya Chikitsa
16. Fistula 32. De-addiction
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Major Treatments of Kurias Earth Ayurveda Hospital
Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) provides a plethora of treatments to its
customers which are requisite for their treatment. Each treatment is tailor made for the customer
so as to reap maximum benefits. The Treatments provided by Kurias Earth Ayurveda Hospitals Pvt.
Ltd. (KEAHPL) include:
1. Panchakarma
Ayurveda emphasizes preventative and healing therapies along with various methods of
purification. Ayurveda is more than a mere healing system; it is a science and art of appropriate
living which helps to achieve longevity. It can also guide every individual in the prevention of
disease and long term maintenance of health. To achieve this balanced state of body, mind and
consciousness, Ayurveda prescribes Panchakarma Therapy for the cleansing of body toxins.
As the name suggests, Pancha in Sanskrit stands for Five and Karma are the therapeutic
measures, These are undertaken for the purification of the body and Ayurveda considers it
necessary before the start of any other therapy.
The Panchakarma therapy of Ayurveda is comprised of five basic types of advanced

treatment for the evacuation of vitiated Dosha (toxic materials) from the body. These practices are
extremely helpful in relieving deep seated diseases as well as being beneficial for maintaining and
improving physical and mental health. Any panchakarma will begin and end with the following
procedures
2. Nasyam
This is a treatment for certain types of paralysis, headaches, mental disorders etc., in which
herbal juices, and medicated oils are administered through the nostrils for a period of seven to 14
days.
3. Nethrasekam
This is a process of cleaning the eyes using running medicated water. It is recommended for
relaxing and soothing the eyes and the optical nerves that have been subject to stress and strain.
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4. Siro Dhara
A thin uninterrupted stream of medicated herbal oils or milk or buttermilk is made to fall on
the fore head in a special manner for about 45 minutes in a day for a period of 7 to 14 days
Effective in insomnia, mental tension, skin diseases and gives relaxation of mind.
5. Thalapothichil
This form of treatment is indicated for stress relief, insomnia and certain mental ailments. A
paste made of emblica officianalis and other herbs along with butter milk, is applied liberally over
the head.
6. Tharpanam
This is a treatment that strengthens the optical nerves, prevents cataract and gives a cooling
effect to the eyes. Medicated decoction * ghee are retained around the eyes within a boarder made
of medicated herbal dough. Duration 20 - 30 minutes.
7. Karnapoornam
This is a treatment that cleans the ears and prevents hearing loss and associated disorders.
Medicated fumes and herbal oils are applied to the ear in this treatment process. Duration: 20 30
minutes.
8. Kati Vasthi
This is a unique herbal treatment for spinal disorders, back pain, lumbar spondylosis,
degenerative inter vertebral disk prolapse, sciatica etc. specially prepared warm medicated oil is
held for about 45 minutes within a boundary made of herbal paste over the lower back.
9. Pada Shubhakari
Unique massage, which involves traditional massage techniques pertaining to the ancient
martial art of Kerala, using ayurvedic herbal oils. There will be a hand massage
10. Dhanyamla Dhara
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This is an effective treatment for Hemiplegia, Paralysis and rheumatic complaints, and
consists of an herbal liquid body bath in a special vessel, with two or three masseurs rhythmically
massaging the patient for 45 minutes to one hour during the treatment process.
11. Njavara Kizhi
This is a treatment for Rheumatism, Joint pain, blood pressure, paralysis, cholesteraemia,
emaciation of limbs and for certain skin diseases. It also improves blood circulation, softens the
skin and enhances the complexion. In this treatment, rice cooked in medicated milk, along with
certain herbal infusions, is bundled into a bolus.
12. Dhanya Kizhi
This is a form of treatment in which powdered cereals and pulses are bundled into a bolus,
warmed and applied all over the body. This helps to reduce joint pains in patients with rheumatoid
fever. It also helps in weight reduction.
Ayurvedic Solutions for the 21st Century
1. Child Wheezing
The recurrent attacks of these may lead to Asthma. Ayurveda can treat all the breathing and
in associated problems effectively by purifying the body.
Specialty
1.Single drug treatment for 3 days for child wheezing
2.Keraleeya and Panchakarma treatment
2. Back & Neck
Back and neck pain are the most common chronic pain conditions. It may arise from soft
tissue, bony parts of the neck and back and joints holding the spine in alignment. It can arise
directly or indirectly from discs in the back or neck and it can occur when nerves and nervous
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tissue get damaged, normally protected by the bones of spine. The following can be treated by
Ayurveda effectively.
Our Specialty
1.Kerala Karma
2.Marma chikitsa
3.Yoga
3. Hair & Scalp Care
The problem related to hair and scalp can be one of the most common problems with many
myths. The main reason for the hair related problem are due to hormonal changes, genetic,
medication etc., Finding it early and treating through Ayurveda is a natural way to keep the
problem away. Ayurveda help you to find the solution for the following.
Our Specialty
1.Pure herbal products
2.Talapodichil
3.Shiro Vasti
4.Nasyam
5.Shirodhara
4. Skin Problem
Most of the skin problems have their reasons to rise and many skin diseases to make
persons psychologically depressed. Skin problems may start as a separate disease or as a symptom,
any skin disease can be treated effectively by Ayurveda by internal medications along with regular
therapies to prevent recurrence. The following are the some can be treated effectively.
Our Specialty
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1.Keraleeya karma
2.Sarvanga dhara
3.ksheera dhara
4.Panchakarma
5. Menopausal Syndrome
Menopausal symptoms affect about 70% of woman approaching menopause. The symptoms
usually last for the while menopause transition, but some women may experience them for the rest
of their lives.
The common symptoms are:
Changes like - Fatigue, hair loss, sleep disorders, difficult to concentrate, memory loss,
dizziness, weight gain, incontinence, Bloating, allergies, Brittle nails, Changes in odor, Irregular
heartbeat, depression, anxiety, Panic disorders etc.
Pains: Breast pain, Headaches, Joint Pains, Burning tongues, Electric Shocks, Digestive
problems, Muscle tension, Itchy skin, Tingling extremities, Osteoporosis etc.
Our Specialty
1.Monomedi
2.Keraleeya Panchakarma to balance changes
3.Counseling
4.Yoga
5.Detoxification
6. Sleep Disorders
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Sleep Problems cause more extra just sleepiness - lack of quality sleep can cause accidents,
affect your relationship, health, mental powers and make you feel generally disconnected from the
world. If your sleeplessness is caused by a tough deadline or a common cold, you might not have
trouble, getting your sleep back on track after the deadline or cold goes away, But if you have
trouble in sleeping on a regular basis Ayurveda can guide to managing common sleep problems
and can help you be well on your way to experience health restoration sleep.
Our Specialty
1.Padashubhakari
2.Shirodhara
3.Sarvanga Dhara
4.Nasya
5.Thalam
6.Shirolepa
7.Sirodhara
Mono-Medi
The medicine contains most of the time only a single ingredient, or the treatment is just once or
there are no other medicines to be taken along with it etc. These medications are based on easily
available substances, and usually have only one or two ingredients. Mono-Medi finds its use in
several of the ayurvedic treatments, such as:
Kidney Stone
purification.
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Duration: 3-4 Days
Infertility
purification.
Duration: 2-3 Days
Child Wheezing
purification.
Duration: 4-5 Days
Swarnaprasha
purification.
Duration: 3-4 Days
Tonsillitis
purification.
Duration: 2-3 Days
Computer Vision Syndrome
purification.
Duration: 4-5 Days
Running Nose
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purification.
Duration: 2-3 Days
Head Ache
purification.
Duration: 1-3 Days
Conceptual Treatments
These are Kurias Earth Hospital’s specially “hand-made” treatments for handling certain unique
and general ailments. They include:
1. Computer Vision Syndrome
Computers are mostly designed for the adults, though it is extensively used by children for
information and leisure. Since the children are small comparing to adults they find difficulty in
viewing the scene and using the Keyboard. They develop more visual problems because they are
more adaptable and have limited degree of self-awareness. They develop severe visual defects at a
tender age which will have a great impact in their future life. The Earth Ayurvedic hospitals provide
appropriate solutions from the treasure box of Ayurveda for the ocular ailments. The packages
aims at strengthening the muscles and increasing tear production and moisture of the eyes. It also
provides remedies to the problems caused to others organs as well due to excessive computer
usage.
Treatments:
1. Siro Dhara
2. Tharpanam
1. Job Hazards treatments for the working professional
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The hectic job scenario of the modern life not only consumes Depression and Obesity leisure
and family life but also your health. Lifestyle diseases are a result of an inappropriate relationship
of people with their environment. Sedentary jobs, poor diet, alcohol, lack of stress coping
mechanisms etc. have a pivotal role in worsening the health crisis. Most of these diseases are found
to be job oriented. Diseases like Gastritis, Diabetes, Haemorrhoids, and Sinusitis coupled with
premature greying, hair fall & dandruff and skin disorders are formed people who skip routine
food, sleep and exercises. Lifestyle diseases are different from other diseases because they are
potentially preventable, and can be lowered with changes in diet, lifestyle, and environment. Most
of these do not lend themselves to a quick fix by modern medicine. Ayurveda, the Science of life
offers comprehensive solutions to all the problems related to life style diseases. The Earth
Ayurvedic Hospitals are exponents of this science, specializing in the Keraleeya Karmas of
Ayurveda. Selective programmes are designed for the IT, Corporate and Business Class who are
much affected by the hazards of their jobs. The Earth Ayurvedic hospitals provide appropriate
solutions from the treasure box of Ayurveda for the ocular ailments. The packages aims at
strengthening the muscles and increasing tear production and moisture of the eyes. It also provides
remedies to the problems caused to others organs as well due to excessive computer usage. Two
different treatment styles are provided depending on the ailments of the eye.
Treatments:
1. Panchakarma
2. Nasyam
2. EGA Treatment – Age reversal Technique
Do the thought of the extra pounds eat up your peace of mind every time you savour a piece
of cake? Do you live in the fear of the Damocles Sword? Obesity, all day. Then never hesitate a
moment to find out whether you really need to bother or only need certain small restrains. Obesity,
irrespective of its cause is treated as a crime, and is associated with over eating. Many aspects like
genetic disorders, hormonal imbalances, lack of physical activity, having a caesarean section etc.
may result in obesity. Obesity comes along with a potential for diseases like Type II Diabetes,
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Cancer, Hypertension, High Cholesterol, Cardiovascular Disease, Arthritis, Heart attack, Stroke,
Liver Problems, Asthma India is following a trend of other developing countries that are steadily
becoming more obese. Recent studies have revealed that Indian bodies suffer from abdominal
obesity compared to people in the west whose bodies are uniformly obese. Obesity is becoming a
big issue in a country like India. Cases of food allergies are also on the rise. Discover a new life free
from obesity without sacrificing your favourites completely. Slight changes in life styles and
various solutions offered by the marvels of Ayurveda can work wonders for you. Ayurveda terms
obesity as Medoroga which according to Charakacharya is one of the Nindya Prakruties
(undesirable constitutions).
Treatment:
Siro Dhara
3. Problems with Adolescent Children
The turbulent teens is correlated with a series of problems such as depression, drug abuse,
suicide, problems at studies, obesity, violence and so on. The parents, siblings and even the society
are affected along with the youngsters who undergo the tumults of the age.
The problems of the teenage mainly affect the health and studies of the adolescents. They
show lack of interest in studies and end up with poor results. Most of them show physical
sluggishness, obesity, hormonal imbalances, menstrual problems etc. These problems require
careful handling as this even result in fatal conditions.
Earth Ayurvedic compact solution for teenage problems The Earth Ayurvedic has
established a special unit to focus on the needs of the teenagers. Wide and intense set of
applications is needed for the teenage problems that are diverse and complicated. Ayurvedic
applications are best suited for this set of diseases as there are no side effects. The set of therapies
applied are varied to cure the different syndromes. Sarvanga abhyanga (Full body massage)
cleanses the body, improves the complexion, maintain softness of the body, restores the immunity
of the skin, and reduces stress &strain. Sirodhara (Slow Pouring of medicated liquids on the
forehead) increases memory, concentration, reduces body heat, relieves anxiety.
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Treatment:
Siro Dhara
4. Kalyanaka Rasayanam
The parents envision healthy and pretty new-borns in their minds. More than the minds, what
the parents need for their dream child is physical preparation, which is lacking in most cases. The
conception should occur at the ideal time, when both the partners are physically and mentally
prepared.
Ensuring the proper health of the baby and the mother during pregnancy and at time of child
birth is a tremendous task.
The change in lifestyle has created numerous problems of infertility and more over result in
pregnancy related complications. These can be avoided if proper care is taken from an early stage.
Another important aspect is the suitable post natal care to maintain health and beauty, which
unfortunately is not received by many women, resulting in premature aging, obesity and weakness.
The Ayurvedic therapies advice for natural delivery, free from any complications, for good
maternal health, a healthy progeny with good immunity power. This ultimately results in good
post-delivery lactation which again helps in healthy growth of the baby.
Treatment:
Siro Dhara
Packages
A particular treatment might not be sufficient to handle a particular ailmet. The ailment could
be an occupational hazard, memory disorder, health maintenance, bridal get-up etc. Therefore, a
particular treatment would be inadequate to fulfil the requirement. Thus KEAHPLs have tailor-
made packages in order to satisfy any and every ailment from the most basic to the most complex
nature. The packages include:
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1. Health Maintenance package
At times most of us feel an uneasiness symptoms of which rarely can be expressed in words.
The feeling of tiredness, irritability or troubles of the stomach or body ache which will last for
shorter duration will affect our moods and capability to work.
Chronic diseases account for 53% of deaths in India, more than that of the infectious
diseases. Chronic diseases are non communicable diseases of long duration and generally slow
progression. Popular notion is that these diseases are non-curable. Most of the chronic diseases are
classified as genetic by modern medicine and proper treatment is evaded.
Tinned foods, soft drinks, chemical medicines, air pollution, stress & strain, chemicals in
vegetables, preservatives of non-vegetarian food, improper eating habits all leads to the
destruction of revitalizing capacity of body. Thus chronic diseases will occur and the patients
become unable to do their jobs both physically and mentally.
Our revitalizing capacity can be improved by revitalization therapies. And thus the body
becomes capable of healing any disorder by itself. To realize this, packages are provided which
need to be followed on yearly basis for varying durations as packages of 7 days, 14 days, and 21
days. It prevents the coming of chronic diseases, and good for to stop ageing in mind and body.
Treatments:
The package includes treatments like,
Shodhana karmas are helpful in detoxification of the body with application like Nasya,
Vasthi, and Virechana. Padabhyanga (foot massage) gives an effect of full body massage and
rejuvenates the body.
Shiro Ksheeradhara and Sarvanga Ksheeradhara, and Pizhichil increase blood circulation
making the body young and reverse the ageing process and provide vigour and strength to body.
Therapeutic sweating like Shashtikapindasweda or Navarakizhi using navara rice, milk and herbal
decoction and Mamsa Pindasweda, using meat, rice and herbal decoction are used to strengthen
body and fight muscular dystrophy, wasting and rheumatism.
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2. Pre & Post Maternity Packages
Motherhood is a culmination of womanhood and it is quintessential for the survival of the

future generations. Pregnancy involves three major stages Pre natal, child birth and post natal.
During all these stages should be pregnant woman should be given utmost care. In India the
practice of normal delivery is being replaced by caesarean or delivery with aid of pain killers. These
practices are discouraged long back in the developed world due to the impending side effects. The
change in lifestyle has created numerous problems of infertility and more over result in pregnancy
related complications. These can be avoided if proper care is taken from an early stage. A normal
healthy delivery ultimately results in good post delivery lactation which again helps in healthy
growth of the baby. Another important aspect is the suitable post natal care, which unfortunately is
not received by many women, resulting in premature aging, obesity and weakness.
Comprehensive post natal treatment is a sine qua non for the mother to maintain her health
and beauty. Post natal care is essential to maintain health and beauty of the woman. In olden times
the whole house hold with the guidance from the elders used to handle the situation. But with the
deterioration of joint families this great treasure of traditional knowledge is diminishing. Human
beings are designed by nature for a normal delivery. The Caesarean section is associated with risks
of post-operative adhesions, incisional hernias and wound infections. It is also dangerous for the
child and at times hinders chances of successful breast feeding.
Treatments
Special Therapies like, Post natal care therapies are to be admitted.
3. Bridal Package
When it comes to marriage there is wrong notion that the bridegrooms must enhance their
physical faculties and brides their beauty.
This is completely wrong as the girl is bound to under go physical changes after marriage.
Proper care should be taken considering the facts that the longevity of the relation and the
upbringing of the next generation are highly dependent on the girls’ health.
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The ancient texts like puranas and literary masterpieces vouch that extensive steps were
included in preparing a bride for the auspicious ceremony of marriage. Not only the external
beauty was enhanced by different therapies and beauty applications but also the physical health
was considered. The girl was ensured to have adequate health to up bring a healthy progeny.
The package is not just a beauty therapy; it is a full treat for all the body elements based on
Ayurveda. It includes support for correcting the menstrual system, cleansing and preparing the re
productive system, nourishment for the skin and face and a full support for emotional balancing.
Ayurveda has remedies for memory fitness which is renowned across the world. Herbal
drugs including Brahmi which enhance the protein synthesis in brain and thereby increasing its
capacity, Ashwagandha used as a stress buster and revitalizer to calm the brain , Shankapushpi,
Muleti,
Treatments
Padasubhakari (foot massage) is applied to enhance the circulation of blood as there is a

great concentration of nerves there. This is considered equivalent to whole body massage.
Sarvanga Abhayanga (Whole body Massage) is an essential element in this package as it

gives a complete rejuvenation to all organs of the body.
Shodhana karma (detoxification), mukha lepana (facial application), Ksheera dhara, Navara
Tepu, Sarvanga Dhara, Sarvanga lepa are administered.
4. Detoxification
Most of us are particular in maintaining the cleanliness of our body, dress and surroundings.
But seldom do we think of cleaning the internals of our body. Our body is host to lot of toxins
produced due to various reasons. Toxins from our food, polluted environs, occasional drinking and
smoking, stress and chemical medication all accumulate in our body over a period of time.
These toxins accumulate in our body and slowly weakening our defence system and
resulting in numerous diseases. These are seldom identified as a causative of diseases and hence
36
specific treatment is impossible. The only remedy is occasional cleansing of the body to purge it
from impurities.
Ayurveda identifies three kinds of toxins affecting the body defence, Ama the toxin of
incomplete digestion being the first. This is created due to consuming food unsuitable to body type
or the season, processed, old or fermented ,by eating too much or too little, , by going to sleep on a
full stomach etc.
The second type is a more toxic Amavisha, formed by reaction of ama with the impurities in
the body. The third type is Garvisha, which comes from outside the body like the environmental
toxins such as chemicals, preservatives, poisons, synthetics and chemicals in clothing, synthetic
drugs, and heavy metals such as lead, arsenic and asbestos.
The fundamental principles of resisting diseases - cure and prevention is performed by this
therapy. This can be administered not only for the diseased but also for the healthier lot.
Panchakarma, it has a preventive, restorative and rejuvenative effect on the body of a healthy
person.
Treatments
Three distinct stages are involved in Ayurvedic Detoxification
Preparation of the body
Actual cleansing
Follow-up therapies after the detoxification
5. Relaxation Package
Feeling sixty at thirty! Life today has forced you to outgrow yourself physically and
mentally. The success in professional life, wealth and social status couples with a series of lifestyle
disorders, high targets, stress, family problems etc. Gone are the youthful vibes and joyous
moments. The mental lethargy and physical sluggishness have taken grip of your system.
37
All these tensions and over burdening are necessary evils without which one can hardly
survive in this competitive world. The right solution is to find out a way of life where these factors
do not affect your physical and mental well being. And more over if your health is good then your
capacity to work will increase many fold.
The proper application of these therapies helps to reduce the biological ageing and
increases working capability.
Treatments
Removes stiffness
Pain. Calms the mind, Provide good sleep Makes body light
Smooth .Enhances body resistance Impacts softness of leg & sole
Improves power of vision .Reduces inflammation of varicose veins
Helps proper function of the sense organs
Improves blood circulation
Relaxes the muscle & nerve fibres
Promote hair growth
6. Computer Vision Syndrome
The advent of technology has revolutionised our lives. A new job culture was created by the
Call Centres and BPO business in the country with large number of employees works fixed in front
of the computers at odd hours. An estimated 650,000 people are working in call centres and BPOs
in INDIA alone and the number is ever increasing. Also the IT and the IT Enabled Services are
employing more and more people.
The common characteristics of all these jobs are the same. The cool Air conditioned cubicles,
a warm coffee mug by the desk and weekend parties. The employees are mostly youngsters who
38
are virtually yet teens out of schools and colleges eager to make a quick buck. They are well paid,
offered lot of perks, and often have pick up and drop facilities.
These jobs are characterised by extended working hours, alternating day and night shifts,
target oriented competitive works, and performance based appraisal and volatile job nature. This
gives the employees time hardly to sleep, have their meals or interact with family or society. The
physical activity is much reduced for them and is prone to smoking, drinking and even drugs.
All sum up for long term health problems. The clutches of disease slowly grips the oblivious
youngsters working in call-centres, BPOS and IT corporates. Their performance is affected due to
their sleep irregularity.
Treatments
High levels of stress & Irritability
Disturbed sleep & Insomnia
Loss of appetite and irregular bowel system
Smooth
Enhances body resistance Impacts softness of leg & sole
Hearing problems
Pre-mature aging & Loss of hair
Coronary malfunctions, high blood pressure
Cervical to lumber spinal problems due to bad postures
Psychological disorders and lack of socialisation at family
7. De-addiction
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Addiction is a common phenomena, be it drugs, alcohol or tobacco. Only in case of psycho
tropic drugs and excessive alcoholism the conditioned is noticed, while others escape medical
attention which in due course creates grave situations. Reasons, effects and types of addiction are
varied but de-addiction is the only solution for it.
The effects of drugs in a person’s life are multidimensional. On one side it consumes his
time, energy and money which in turn affect his economy and his family and social relations. An
addict is exposed to several fatal diseases including death. This will also affect the mental condition
of the addict resulting in under performance, errors, loss of job and even lead to crimes.
When it comes to de-addiction Ayurveda is a lesser sought option. The psychotherapy

medicines given to addicts are also the same drugs in a mild dose or compositions which induce an
artificial withdrawal from the addiction, which may not persist for longer periods. Ayurveda offers
a variety of treatments and therapies for de-addiction focusing more on the mental aspect of the
problem.
The de addiction packages of Earth Ayurveda consist of Panchakarma and other purification
Therapies, Rasayana and oral medicines treatments, yoga, meditation and counselling. It aims to
purify the body from toxins, helps it function smoothly and simultaneously enable the mind to
strengthen itself to be free the clutches of addiction.
Treatments
Panchakarma includes five major procedures to purify the body by eliminating the accumulated
toxins from it. The common therapies of Panchakarma used in de-addiction are:
Amana (artificial vomiting is induced using herbs),
Virechana (use of laxatives),
Vast (use of medicated enemas).
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Other purification methods include Thakradhara (pouring buttermilk on the forehead),
Thalapodochill, (Application of Medicine on the head) and Shirodhara, (Pouring of Medicated oil on
the Head)
8. Child Care Package
A child is the greatest gift for a family. Parents maintain high hopes on their children and
expect them to be smarter than any one. They try to provide the best food, clothes, education and
other facilities to accomplish the goal of making them super kids. But many parents feel that their
children are far behind.
The parents today have limited time to spend with the child due to careers, social and other
commitments. The lack of proper parental care, especially the mothers care can affect mental as
well as physical faculties of the child. This makes them less smart or efficient than the others. The
deficiencies need to be supplemented externally so that the children deliver outstanding
performances.
The child when it comes to this world is bereft of all safety and prone to the hazards of life.
The series of vaccinations admitted tend to reduce the child’s natural immunity. So, ample natural
protection should be provided to the infant right from the birth.
Earth Ayurveda hospital has designed unique child care package which comprise of the
various treatment methods of the science. This enables the child to have better immune system and
develop its potentials to sublime levels. The various methods adopted for the overall growth of a
child physically, mentally and intellectually include.
Treatments
Swarnaprashana
It is a vaccination made of pure gold, a combination of herbs, cow ghee and honey
administered to children from new-borns to the age of 16. It is usually in the form of liquid or paste
sate and is served on auspicious days early in the morning. Swarnaprashana improves intelligence,
immunity, digestive fire and physical power. It also prevented bacterial and viral infections.
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Regular uses of this medication for six months enhance the child’s very intelligence and improves
memory to a great extend.
Medya Rasayana
Medya Rasayana is a wonderful combination of herbs that relaxes the mind, enhances the memory
and sharpens the intellect and is excellent for school children. Ashwagandha, Jatamasi and Vacha
relax the nervous system and strengthen it. Bhrami and Shankhpushpi improve the circulation of
blood and enhance memory and correct mental dysfunction. It can be used in mental debility,
Epilepsy, insomnia, depression, neuromuscular dysfunction, stress management.
Abhyanga
This increases the blood circulation to the micro levels to all parts of the body. It enhances the
overall functioning of the body, enables growth, and helps to make it strong, flexible and immune to
diseases.
9. Grand Parenting Package
The word mentor is defined by Webster as "a friend or sage adviser." For a child both the
roles of a friend and advisor are performed best by its grandparents. They are patient, loving, and
are able and willing to devote time for a child. In fact the grandparents undergoing a state of second
childhood, in the latter half of their life can handle the children more sensibly.
During days bygone the joint family was prominent which had a crucial role in the
upbringing of the children. The grandparents played a pivotal role in taking care of the health,
behaviour and culture of the youngsters. Since marriages happened at early years the grandparents
were quite young and their general health condition was good.
Modern day couples with their lack of experience in practical life cannot always have the
patience and expertise for grooming the child. They have limited time due to careers, social and
financial commitments. Influence of teachers is limited to the school and a child interacts with
many teachers, while the role of relatives is minimal in most cases.
42
The change in the society has lead to the isolation of families and the age of marriage and
conception enhanced. The grandparents today are not as free as in olden days most of them taking
post retirement assignments. Their health conditions are much deteriorated and find it difficult to
comprehend the energetic vibes of the children.
The Earth Ayurvedic package offers a platform to create better understanding of upbringing
the grandchildren. We have rejuvenation packages for improving the health conditions of the
grandparents so that they can take care of the children better.
Treatments
Shodhana karmas
Padabhyanga
Shiro Ksheeradhara
Sarvanga Ksheeradhara
, Pizhichil, Navarakizhi.
Duration 2 months
43
CHAPTER – IV – PROJECT DESCRIPTION
Detailed Expansion Plans
E
ach hospital set up by the holding company will be setup as a full-fledged
super specialty clinic. This will contain 4 treatment and 3 consultation
rooms. Each super specialty will be headed by a local manager, who will
ideally be the local partner with whom the joint venture has been established. The local super
specialty will have the sole responsibility of marketing and promoting the Kurias brand and their
hospital. It will be the onus of the local Manager to attract the minimum required number of
customers.
44
Dr. Anish Kurias, Chairman and CEO of Kurias Earth Ayurveda Hospitals Pvt. Ltd. will visit
each of the branches on a routine basis to attract additional patients as he commands immense
respect and enjoys popularity in the treatment of illnesses.
Each local super specialty hospital will expand its presence in its home city by setting up
satellite branches within the city. Ideally each hospital will establish a minimum of 2 satellites
within 3 years from the date of its incorporation (refer annexure). The earnings of the super
specialty hospital will be utilized for the purpose of setting up of satellite branches within the city.
Any further capital requirements for setting up the satellite branch will be arranged by the local
Promoter.
The satellite branch will contain 2 treatment rooms and 1 consultation room. Each satellite
branch will have an assistant manager who will report to the local manager.
The remaining operational aspects of the satellite will be structured and formulated by the
local Promoter depending upon the market scenario.
The Cost and Operational aspects of the hospital will be dependent on two aspects namely
1. Group Structure
2. City of Establishment
1. Group Structure
There are 3 recommended structures that could be adopted by the holding company for
establishment of Local Hospitals.
a. Wholly Managed Hospital (WMH)

Under this method, no direct investment is required by the holding company. The capital
requirement is fully funded by the local promoter. The holding company shall be responsible for
training, hiring and recruiting the personnel for that particular hospital. Kurias Earth Ayurveda
Hospitals Pvt. Ltd. bears the complete risk of all losses that the hospital may incur during the
course of its business.
The agreement shall be made for a period of 7 years.
For the management of the hospital and for the operational risk undertaken, the holding company
shall charge the WMH 60% of its PAT (profit after tax).
45
However, the structure also prevents the holding company any direct royalty from the local
hospital or any satellite that they may set up.
b. Associates (33%)
Under this structure, the holding company shall invest 33.33% of the total capital requirement of
the local hospital. The remaining 66.67% of the capital requirement will be bought by local
promoter, with whom the holding company will form a partnership.
The local hospital will operate under the brand name- Earth and the holding company will also
share its operational expertise, research and development, new treatment pedagogies as well as
cater to the Ayurvedic therapist requirement of the hospital. For this the holding company shall
receive a fixed royalty of `
15000 per month from the Super-Specialty and `10000 per month from every satellite that the
local Promoter establishes.
The holding company shall receive 33.33% of the distributed profits of the super-specialty hospital,
but will not receive any direct payments from the profits of the satellite.
c. Subsidiary (51%)
Under this structure, the holding company shall invest 51% of the total capital requirement of the
local hospital. The remaining 49% of the capital requirement will be bought by local promoter,
with whom the holding company will form a partnership.
The local hospital will operate under the brand name - Earth and the holding company will also
share its operational expertise, research and development, new treatment pedagogies as well as
cater to the Ayurvedic therapist requirement of the branch. For this the holding company shall
receive a fixed royalty of ` 15000 per month from the super-specialty hospital and ` 10000 per
month from every satellite that the local Promoter establishes
46
The holding company shall receive 51% of the distributed profits of the super-specialty hospital,
but will not receive any direct payments from the profits of the satellite.
The reason behind establishing a subsidiary is that Kurias Earth Ayurveda Hospitals Pvt. Ltd. will
have greater control over it and also can be used as a hospital to train/ educate new recruits. The
subsidiary will also give a platform to the holding company to carry out its R & D and to test and
launch its new treatment and therapies.
2. City of Establishment
Since Kurias Earth Ayurveda Hospitals Pvt. Ltd. has expansion plans in a broad
categories of cities, each city will its own unique business conditions, thereby involving unique and
different cost of establishing. For this purpose, the cities have been divided into 4 categories viz.
tier I cities, Tier II cities, Metropolitan cities and cosmopolitan cities.
INITIAL ESTABLISHMENT COST PER HOSPITAL Bangalore
Amount (`) Amount (`)

Sl. Particulars Quantity
Per Unit Total
1 Deposit for Building 10,00,000 1 10,00,000
2 Ayurvedic Treatment Rooms 1,50,000 4 6,00,000
3 Consultation Rooms Decoration 1,50,000 3 4,50,000
4 Furniture and Fittings 9,50,000 1 9,50,000
5 Medicine Stock 5,00,000 1 5,00,000
6 Promotional Advertisement 10,00,000 1 10,00,000
TOTAL ESTABLISHMENT COST PER HOSPITAL 45,00,000
47
INITIAL ESTABLISHMENT COST PER HOSPITAL Mumbai

Per Unit Total
5 Medicine Stock 5,00,000 1 5,00,000
INITIAL ESTABLISHMENT COST PER HOSPITAL Tier I

Per Unit Total
5 Medicine Stock 5,00,000 1 5,00,000
48
INITIAL ESTABLISHMENT COST PER HOSPITAL Tier II

Per Unit Total
5 Medicine Stock 5,00,000 1 5,00,000
INITIAL ESTABLISHMENT COST PER HOSPITAL Satellite

Per Unit Total
5 Medicine Stock 3,00,000 1 3,00,000
Kurias Earth Ayurveda Hospitals Pvt. Ltd. Intends to expand its presence and spread the
knowledge of Ayurveda across the vast expanse of India. The Expansion plans of Kurias Earth
maybe summed into the following 3 Phases.
49
Projected Growth of KEAHPL over 3 Years
Phase 1 – Financial year 2011-2012
In the beginning phase, Kurias Earth Ayurveda Hospitals Pvt. Ltd. will open one wholly
managed hospital at Kottayam,
Kerala. In addition to this 3 more
associates (33% holding by
parent company) will be set-up
in Bangalore, Cochin and Pune as
they are the metropolitan hubs
also these cities have a great
potential for the growth of DELHI
Ayurveda. Also in the first phase

the target market is restricted to
the Sothern and Central regions
of India as the Company is
already familiar with the
Business conditions prevalent in
these regions. PUNE
The later part of phase
one will involve setting up a 51%
subsidiary at the capital of India,
WHOLLY MANAGED HOSPITAL
New Delhi as the city is a host to
BANGALORE
a lot of foreign visitors- ASSOCIATE (33.33%) COMPANY
TRICHUR
diplomatic, business and holiday KOTTAYA
SUBSIDIARY (51%) COMPANY
M
COCHIN
visitors, who will eventually
contribute substantially to the
revenue of Kurias Earth Ayurveda Hospitals Pvt. Ltd.
The last part of phase one will involve setting up of another Wholly Managed Hospital (WMH) at
Trichur, Kerala
50
Phase 2 – Financial Year 2012-2013
In the second phase, the Holding company will establish a wholly managed hospital (WMH)
at Chengannur, Mannapuran Ponnanni and Kozhikode to expand its presence in the state most
famous for Ayurveda globally. Also the company will set up another 2 Associates (33%) in Chennai
and Ahmedabad, thus further strengthening its stronghold in south India and also expanding its
presence in the West. The company will set up a subsidiary (51%) in Hyderabad as well.
The reason behind opening up of a associate at Hyderabad is that the city has seen a huge
influx of people
from different
states for
employment as
many industries
today are aspiring
to establish
themselves in that DELHI
region. This will

present Kurias
Earth Ayurveda
Hospitals Pvt. Ltd. AHMEDABAD
with an
opportunity to
expand its PUNE
conceptual
HYDERABAD
treatment and
experiment with
newer and improve ASSOCIATE (33.33%) COMPANY
BANGALORE
CHENNAI
its treatment KOZHIKODE SUBSIDIARY (51%) COMPANY
TRICHU
pedagogies. R CHENGANNUR
KOTTAYAM
MANNAPURAM
COCHIN
51
Phase 3 – Financial Year 2013-2014
In this phase, the company strengthens its presence in other regions of the country. The
company will establish 4 Associates (33%) at Kolkata, Goa, Mumbai and Vishakhapatnam. The
above mentioned cities are the booming cities in their respective region. By the end of this phase,
the company will have a wholly owned hospital or an Associate or a subsidiary set up in every
region of India.
DELHI
AHMEDABAD KOLKATA
MUMBAI
PUNE
VISAKHAPATNAM
HYDERABAD
GOA
BANGALORE ASSOCIATE (33.33%) COMPANY

CHENNAI
KOZHIKODE
TRICHUR
SUBSIDIARY (51%) COMPANY
CHENGANNUR
KOTTAYAM
MANNAPURA
M
COCHIN
52
Capital Requirement
Kurias Earth Ayurveda Hospitals Pvt. Ltd. will be established as a hospital management
company which will invest in the subsidiaries and associates. Dr. Anish Kurias and Promoters will
not invest any amount directly in any of the subsidiaries or associates. Capital requirement has
been estimated based on the group structure and city of establishment as discussed above. The
capital will be brought in only for the first 3 years from FY 2011 – 2014.
Kurias Earth Ayurveda Hospitals Pvt. Ltd. will establish 6 hospitals at various cities throughout
India. The composition of the group structure is below:
Based on the number of hospitals, total capital required for the FY 2011-2012 will be
`60,39,600. In addition to this, the holding company will require approximately `19,00,000 for
management of the holding company, working capital requirement and for bearing any losses
incurred by the Wholly Managed Hospital(if any).
53
Hence the total capital requirement is `80, 00,000 to be brought in the ratio of 5:3. Dr. Anish
would bring in `50, 00,000 to acquire a 62.5% stake in the holding company. Whereas, the other
Promoter would bring in `30, 00,000 to acquire a 37.5% stake in the company.
Kurias Earth Ayurveda Hospitals Pvt. Ltd. will establish 6 more hospitals at various cities
throughout India. The holding company will also establish 1 pharmacy at the end of the Financial
Year. The composition of the group structure solely for the FY 2012-2013 will be as below:
54
Based on the number of hospitals and the pharmacy, total capital required for the FY 2012-
2013 will be `53,73,100. In addition to this, the holding company will require approximately
`10,00,000 apart from the Retained Earnings for management of the holding company, working
capital requirement and for bearing any losses incurred by the Wholly Managed Hospital(if any).
Hence the total capital requirement is `63, 00,000. Dr. Anish would bring in `18, 00,000 to
acquire 1.2 lakh shares at `15 (`5 premium). Dr. Anish will hold a total of 6.2 lakh shares
(50.82%). The Other Promoter would bring in `45, 00,000 to acquire 3 lakh shares at `15 (`5
premium). The Other Promoter will hold a total of 6 lakh shares (49.18%).
55
If the holding company performs and attains the requirements mentioned in the
Performance guarantee, Dr. Anish Kurias will be issued 1.83 lakh sweat equity shares (15% of
12.2 lakh shares).
PERFORMANCE GAURANTEE
1. Each super-specialty hospital must achieve a break even within 10 months from the
date of its Establishment.
2. The holding company must generate a Profitability (PAT) of 15% of the Capital
Employed within the first 2 years from the date of its incorporation. (ROCE = 15%)
Kurias Earth Ayurveda Hospitals Pvt. Ltd. will establish 4 more Associates at various cities
throughout India. The Total capital required for the FY 2012-2013 will be `54, 99,450. The
Retained Earnings will be utilized for management of the holding company, working capital
requirement and for bearing any losses incurred by the Wholly Managed Hospital (if any). Hence
the total capital requirement is `56, 00,000. Dr. Anish would bring in `16, 00,000 to acquire 80,000
56
shares at `20 (`10 premium). Thus, at the end of the FY 2014, Dr. Anish will hold 8.83 lakh shares.
(52.47%). The Other Promoter would bring in `40, 00,000 to acquire 2 lakh shares at `20 (`10
premium). The Other Promoter will hold a total of 8 lakh shares (47.53%).
57
CHAPTER – V – FINANCIAL FEASIBILITY STUDY
PART – A – Financial Feasibility of Individual Hospitals
The major revenue of any hospital will be generated from the following 5 sources:
1. Consultations
2. Treatments for illnesses
3. Mono medicine
4. Conceptual treatment
5. Ayurveda rejuvenation and wellness
Sources of Revenue
1. CONSULTATIONS
Each hospital will have 3 in- house doctors who will consult patients on various Ayurvedic
treatment options as well as wellness rejuvenation facilities that are available to them. Besides the
in house doctors each super-specialty hospital will also be visited by certain specialists like Dr.
Anish Kurias who carries extensive knowledge in the fields of restoration of mental health.
Each specialist will recommend Ayurvedic treatments which will then be carried out at that branch
hospital.
On an average each super
specialty hospital is expected to have
at least 5 consultations per day from
both in house and specialist doctors.
The consultation fees charged to the
patient is `250. There by assuming a
28 day month, each hospital will have
on an average 1680 consultation in a
Year, resulting in revenue of `4,
20,000.
58
2. TREATMENTS
To account for the possibility that not all customers will be willing to accept Ayurveda as a
treatment alternative, the assumption is made that the hospital can convince at least 30% of its
already consulted customers to opt for the Ayurvedic treatments.
As discussed in the operational area, Earth Hospital has a wide range of treatments that are
generally for a period of 7, 14 or 21 days. The cost of each treatment ranges from `1000 to `5000
per treatment dependent upon the medicine, intensity and skill required to perform the treatment.
As a prudent measure, the minimum fees of `1000 have been used to value the treatments. For
further simplicity, each treatment is assumed to last for 14 days. Treatments account for 74% of
the total revenue.
3. MONO MEDICINE
Mono medicine is a concept drug wherein a single ayurvedic medicine is used to heal a
particular ailment. The medicine is administered only once. This is gaining popularity and on an
average each hospital will administer at least 55 such treatments in a month. Sometimes the cost of
these mono medicines can be really expensive, but as a prudent measure, only `1000 have been
assumed.
Hence the total revenue generated from mono medicine per annum stands at `13, 44,000(14% of
the total revenue).
4. CONCEPTUAL TREATMENTS
Conceptual treatments are generally preemptive measures to ensure that no sickness befalls
a person. An example of such a treatment would be the ayurvedic treatment for Computer Vision
Syndrome. These conceptual treatments have been specifically been designed and developed by Dr.
Anish Kurias. Conceptual treatment is an emerging idea and will gain popularity in the near future.
Thus, it is assumed that each hospital shall have (at the beginning stages) 5 treatments in a month
and the cost of such treatments shall be `2000, thus bringing in revenue of `1,20,000 per annum.
59
5. REJUVENATION AND WELLNESS TREATMENTS
Although, Earth Hospitals is a pioneer in illness treatments through Ayurveda, the company
intends to expand its presence in the wellness (rejuvenation) sector as well, as it believes that its
knowledge in authentic ayurvedic treatments can greatly compliment the various rejuvenation
techniques designed and developed to cater to different sections of the population. Earth hospital
will set itself apart by use authentic Ayurvedic herbs and methodologies for its rejuvenation
techniques. Moreover, the treatments are customized to suit the needs of the patient.
Each hospital will have at least 55
wellness patients in a month. On an
average the cost of such treatment
is `1000, thus bringing the hospital
a total revenue of `6, 72,000 per
annum (7% of the total revenue).
Expenses
Ayurveda being a labor

intensive industry, salaries
account for approx... 37.5% of the
total expenditure, in turn consuming 30% of the total revenue. The salary structure has been
explained in detail in HR plan.
Another major item of expenditure is the marketing cost. It constitutes 15% of the total
expenditure, consuming 12% of the total revenue. Marketing is a very essential aspect of each
super specialty branch as a hospital being a new entrant to the market requires vehement
advertising and promotional efforts to position itself in the market. Thus a sum of `12, 00,000 has
been allocated annually towards marketing.
In exchange for the use of its brand name “Earth” by the super specialty, every super specialty
hospital is required to pay a sum of `15000 per month as royalty. This figure is `10,000 per month
for a satellite set up by the super specialty hospital.
60
After prudently accounting for all the income and expenditures, each hospital is estimated to
generate a PAT (profit after tax) of `16, 49,130. However, as a special mention, a new set up
hospital is expected to earn only 60% of the expected income in the first 6 months of its operation.
It, henceforth, operates at full capacity. The PAT (profit after tax) for a newly set-up Hospital stands
at `13,19,000.
By this assumption, the break even for a newly set up hospital is at 11 months (approx.)
PART – B – Financial Feasibility of Kurias Earth Ayurveda Hospitals Pvt. Ltd.
HIGHLIGHTS
The Net profit Ratio for the FY 2011-2012 is 27%. This figure rises to 49% in the FY 2012-2013.
The ROCE for the FY 2012-2013 rises to 21.63%. The ROCE for the FY 2013-2014 is 39.70%.
61
Investor Ratio – Analysis
The ROCE (return on capital employed) for the FY 2011-2012 is 7.52%. The profit earned
from WMHs is not at its full potential as only 2 WMHs are set up in the 1st year. Moreover the 2
WMHs operate only for 6 and 3 months respectively.
In the FY 2012- 2013, the ROCE rises to 21.63%.The increase in ROCE can be mainly
attributed to the setting up of 3 new WMHs in that financial year. Moreover, there is a 123%
increase in Other income as compared to the previous financial year. There is an increase in
Royalty Income also, as 2 associates and 1 subsidiary are setup in that year.
In the FY 2013-
2014, the ROCE further
increases to 39.70%.
The primary increase
can be attributed to the
Net Income from
Pharmacy, which
amounts to `30, 60,000.
Also the Other Income
(Dividend) increases as
3 more associates are
setup. Another factor
that has attributed to
the increase in ROCE is
the capital inflow of
`56, 00,000 which is comparatively less compared to the previous years.
In the 4th FY 2014-2015, the ROCE is 38.5%. Though the Capital Employed remains the
same, the EBIT has decreased slightly due to increase in Personnel costs to `25, 00,000 from `15,
00,000 in the previous FY.
62
EPS (earnings per share) is `0.5 in the FY 2011- 2012 i.e. `4, 88,000 divided by 8 lakh
shares. The figure rises to `3.21 in the second FY 2012- 2013. The increase is due to a tremendous
increase in profits to `39, 00,000 as compared to `4, 38,000 in previous year. The EPS further
continues to rise to `5.21 in 2013- 2014 and to `13.27 in the subsequent financial year.
The company has adopted a uniform dividend Distribution policy. The Dividend Pay-out
Ratio is 25%.
The debt equity ratio is 0 as the company has not used Debt as a source of financing.
Profitability Ratio
The operating profit is the EBIT (earnings before interest and tax) less depreciation. The
Operating profit is 27% in the FY 2011- 2012. In the next FY, the Operating Profit to 69%. This is
primarily due to an overall increase in all the sources of income. The ratio rises to 80%. The main
reason is that the ratio has risen tremendously is due to Net income from Pharmacy. The Net Profit
from Pharmacy is
`30,00,000.
In the 4th and 5th year of

operation, the operating
ratio has fallen by 2% and
6% respectively. This is
because of the increase in
Managerial Personnel cost
from `15,00,000 to `
25,00,000 in the 4th year,
and to `40,00,000 in the 5th
year.
The Net Profit Ratio in the FY 2011-2012 is 21%. This figure rises to 50% in next financial
year. This is because there has been an increase in all the sources of income whereas all items of
expenditure except personnel cost have remained the same. The net profit ratio follows the same
63
trend as the operating ratio and falls by 2% in the 4 th year and 4% in the 5th year. This again is
because of the increase in the Managerial cost.
Liquidity Ratio- Analysis
Earth Hospitals have a 100% Cash policy. The company doesn’t allow any credit to its
patients. The company doesn’t take any credit either. Thus, the current asset comprises of Cash
and Cash Equivalents. The current liability consists of the Tax liability due to the Government.
Over the first 3 financial years, the current ratio shows a slight decline, implying a relative
decrease in excess cash reserves.
64
Analysis of Projected Performance of KEAHPL
Particulars Formula 2011-12 2012-13 2013-14 2014-15 2015-16
Investor Ratio's
PAT / Total Number of Equity Shares

1 Earnings Per Share (`) 0.55 3.21 5.21 13.37 14.19
Outstanding
2 Return on Capital Employed (%) EBIT / Total Capital Employed 7.52% 21.63% 39.70% 38.57% 33.71%
3 Return on Assets (%) PAT / Average Total Assets 5.12% 19.86% 24.09% 23.49% 20.87%
4 Dividend Per Share (`) Dividend Distributed / Number of Shares 0.14 0.80 1.30 3.34 3.55
5 Dividend Payout Ratio (%) Dividend Distributed / PAT 25% 25% 25% 25% 25%
Net profit available to equity shareholder/
6 Dividend Cover (times) 4 4 4 4 4
Dividend Distributed
7 Debt-Equity Ratio (times) Long-term Liability / Shareholders Fund 0 0 0 0 0
Profitability Ratio's
8 Operating Profit Margin (%) Operating Profit / Net Revenue 27.61% 69.51% 80.91% 78.28% 72.90%
9 Net Profit Margin (%) Net Profit / Net Revenue 21.09% 49.52% 57.33% 55.62% 51.95%
Liquidity Ratio's
10 Current Ratio (times) Current Assets / Current Liabilities 7.150363 5.79674 4.304011 4.962076 6.096749
65
INCOME STATEMENT OF KEAHPL
Amount (`)
Particulars Schedule
2011-12 2012-13 2011-14 2014-15 2015-16
SOURCES OF INCOME
1 Profit From WMH 1 7,42,109 47,42,950 62,64,526 68,90,979 75,80,077
2 Royalty Income 2 5,40,000 13,95,000 28,50,000 44,70,000 55,80,000
3 Income from Pharmacy 3 000 000 30,60,000 37,20,000 41,40,000
4 Other Incomes 4 7,96,807 17,80,645 31,34,819 41,43,408 45,57,749
5
6
20,78,915 79,18,596 1,53,09,345 1,92,24,387 2,18,57,825
EXPENSES
2 Managing Personnel Salary 5 4,80,000 12,08,000 15,08,800 25,00,000 40,00,000
4 Land Rent 6,00,000 6,60,000 7,26,000 7,98,600 8,78,460
5 Electricity | Water | Telephone 2,50,000 2,75,000 3,02,500 3,32,750 3,66,025
6 Printing and Stationary 60,000 66,000 72,600 79,860 87,846
7 Travelling Expenses of Managers 10,000 11,000 12,100 13,310 14,641
8 Depreciation 6 52,500 97,125 1,50,056 2,25,048 2,88,791
14,52,500 23,17,125 1,19,52,056 1,51,09,568 1,80,55,763
Net Profit Before tax 6,26,415 56,01,471 1,25,37,289 1,52,74,819 1,62,22,063

Income Tax Expense 1,87,925 16,80,441 37,61,187 45,82,446 48,66,619
Profit After Taxation 4,38,491 39,21,029 87,76,102 1,06,92,373 1,13,55,444
Dividend 25% 1,09,623 9,80,257 21,94,026 26,73,093 28,38,861

Transfer to Reserves 75% 3,28,868 29,40,772 65,82,077 80,19,280 85,16,583
66
BALANCE SHEET OF KEAHPL
ANNUAL (12 Months)
Particulars Sch
FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
APPLICATION OF FUNDS
FIXED ASSETS
1 Furniture and Fittings 7 2,97,500 2,52,875 2,99,944 4,24,952 3,61,209
2 Deposit for Building 5,00,000 5,00,000 5,00,000 10,00,000 10,00,000
3 Pharmacy 10,00,000 10,00,000 10,00,000
INVESTMENTS 8 60,39,600 64,13,100 1,19,12,550 1,19,12,550 1,19,12,550
CURRENT ASSETS
5 Cash bal 17,34,318 1,25,72,569 2,08,93,693 2,93,47,943 3,82,95,044
MISCELLANEOUS ASSETS
7 Intellectual Property 18,30,000 18,30,000 18,30,000
TOTAL 85,71,418 1,97,38,544 3,64,36,187 4,55,15,445 5,43,98,803
SOURCES OF FUNDS
CAPITAL
1 Equity Share Capital Shares 8,00,000 12,20,000 16,83,000 8,00,000 8,00,000
a. Owned by Doctor Anish 50,00,000 62,00,000 88,30,000 88,30,000 88,30,000
b. Contributed by Investor 30,00,000 60,00,000 80,00,000 80,00,000 80,00,000
80,00,000 1,22,00,000 1,68,30,000 1,68,30,000 1,68,30,000
2 Securities Premium 000 21,00,000 49,00,000 49,00,000 49,00,000
3 Reserves IS 3,28,868 32,69,640 98,51,717 1,78,70,997 2,63,87,580
83,28,868 1,75,69,640 3,15,81,717 3,96,00,997 4,81,17,580
LIABILITIES
3 Provision for Taxation 1,87,925 16,80,441 37,61,187 45,82,446 48,66,619
4 DDT Liability 9 54,625 4,88,462 10,93,283 13,32,002 14,14,604
TOTAL 85,71,418 1,97,38,544 3,64,36,187 4,55,15,445 5,43,98,803
67
68
INCOME SOURCES (Each Individual Hospital)
Per Month ANNUAL (12 Months)

Sl. Particulars NOTE Per Day
(28 Days) FY 2011-12 FY 2012-13 FY 2013-14
1 Consultations Average 5 140 1,680 1,680 1,680
2 Treatments based on Consultations 30% of Consultations 42 504 504 504
Each Treatment is for a period of 14 Days Average 588 7,056 7,056 7,056
3 MonoMedicine Average 2 56 672 672 672
Generally 40%
4 Wellness (Spa Facility) of Total 2 56 672 672 672
Revenue
5 Conceptual Treatments Refer Website 5 60 60 60
INCOME STATEMENT OF INDIVIDUAL HOSPITAL
Amount (`) ANNUAL (12 Months)

Per Unit Monthly FY 2011-12 FY 2012-13 FY 2013-14
1 Consultations 140 250 35,000 4,20,000 4,62,000 5,08,200
2 Treatments based on Consultations 588 1,000 5,88,000 70,56,000 77,61,600 85,37,760
3 MonoMedicine 56 2,000 1,12,000 13,44,000 14,78,400 16,26,240
4 Wellness (Spa Facility) 56 1,000 56,000 6,72,000 7,39,200 8,13,120
5 Conceptual Treatments 5 2,000 10,000 1,20,000 1,32,000 1,45,200
69
Total Income from Hospital Facilities 8,01,000 96,12,000 1,05,73,200 1,16,30,520
Pharmacy Income 4,00,000 48,00,000 52,80,000 58,08,000
TOTAL HOSPITAL INCOME 12,01,000 1,44,12,000 1,58,53,200 1,74,38,520
OPERATING COST PER HOSPITAL

1 Rent for Building and Land 1 1,00,000 1,00,000 12,00,000 13,20,000 14,52,000
2 Doctors Salary 3 20,000 60,000 7,20,000 7,92,000 8,71,200
3 Therapists Salary 14 10,000 1,40,000 16,80,000 18,48,000 20,32,800
4 Maintenance Staff Salary 2 3,000 6,000 72,000 79,200 87,120
5 Front Office Staff Salary 2 9,000 18,000 2,16,000 2,37,600 2,61,360
6 Accountant Fees 1 9,000 9,000 1,08,000 1,18,800 1,30,680
7 Marketing Cost 1 1,00,000 1,00,000 12,00,000 13,20,000 14,52,000
8 Writing off Promotional Adv. 1 - - 3,00,000 3,00,000 3,00,000
9 Pharmacist 1 8,000 8,000 96,000 1,05,600 1,16,160
10 Security Staff 2 5,000 10,000 1,20,000 1,32,000 1,45,200
11 Manager 1 35,000 35,000 4,20,000 4,62,000 5,08,200
12 Depreciation on Furniture 15% WDV 15% 11,875 1,42,500 1,21,125 1,02,956
13 Electricity - - 15,000 1,80,000 1,98,000 2,17,800
14 Water - - 5,000 60,000 66,000 72,600
15 Telephone - - 5,000 60,000 66,000 72,600
16 Medicine usage for Treatments 588 100 58,800 7,05,600 7,76,160 8,53,776
17 Ayurveda Wellness Treatment Cost 56 250 14,000 1,68,000 1,84,800 2,03,280
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18 Royalty Paid to Earth Holding Fixed as per MoU 15,000 1,80,000 1,98,000 2,17,800
19 General Maintenance of Hospital - - 4,000 48,000 52,800 58,080
20 Miscellanious Expenditure - - 5,000 60,000 66,000 72,600
Hospital Expenditure 6,19,675 77,36,100 84,44,085 92,28,212
Pharmacy Cost 3,60,000 43,20,000 47,52,000 52,27,200
TOTAL HOSPITAL COST 9,79,675 1,20,56,100 1,31,96,085 1,44,55,412
PROFIT BEFORE TAXATION 2,21,325 23,55,900 26,57,115 29,83,108

Taxation 30% 7,06,770 7,97,135 8,94,932
PROFIT AFTER TAXATION 16,49,130 18,59,981 20,88,175
A Dividend 40% 6,59,652 7,43,992 8,35,270
B Transfer to Reserves 60% 9,89,478 11,15,988 12,52,905
New Hospital Profit for 1st 6 Months 4,94,739 5,57,994 6,26,453

New hospital profit for next 6 Months 8,24,565 9,29,990 10,44,088
Annual 1st year Profit for New Hospital 13,19,304 14,87,984 16,70,540
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BALANCE SHEET OF INDIVIDUAL HOSPITAL
ANNUAL (12 Months)
Sl. Particulars
FY 2011-12 FY 2012-13 FY 2013-14
APPLICATION OF FUNDS
FIXED ASSETS
1 Furniture and Fittings 9,50,000 9,50,000 9,50,000
less Accumulated Depreciation 1,42,500 2,63,625 3,66,581
8,07,500 6,86,375 5,83,419
2 Deposit for Building 10,00,000 10,00,000 10,00,000
3 Treatment Rooms 6,00,000 6,00,000 6,00,000
CURRENT ASSETS
4 Stock of Medicines 3,60,000 3,60,000 3,60,000
5 Cash | Bank and Investments 26,96,962 44,79,803 62,48,624
MISCELLANEOUS ASSETS
6 Deferred Revenue Expenditure 7,00,000 4,00,000 1,00,000
TOTAL 61,64,462 75,26,178 88,92,042

SOURCES OF FUNDS
CAPITAL
1 Equity Shares 45,00,000 45,00,000 45,00,000
2 Reserves 9,89,478 21,05,466 33,58,372
LIABILITIES
3 Provision for Taxation 5,65,416 7,97,135 8,94,932
4 DDT Liability 1,09,568 1,23,577 1,38,738
TOTAL 61,64,462 75,26,178 88,92,042
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SCHEDULES
Profit Before Taxation 2,21,325 23,55,900 26,57,115 29,83,108

Income Tax 30% 706,770 797,135 894,932
PROFIT AFTER TAXATION 16,49,130 18,59,981 20,88,175
Holding Company percentage in Profit for Risk assumed 60% 9,89,478 11,15,988 12,52,905
1 Schedule - 1 (Profit of WMH Transferred to Holding Co.)
Year 1 2011-12
Number of Months of Operation PAT per
Particulars TOTAL
12 9 6 3 Month
Kottayam 1 82,457 4,94,739
Trichur 1 82,457 2,47,370
TOTAL 7,42,109
Year 2 2012-13
Particulars TOTAL
12 9 6 3 Month
Kottayam 1 92,999 11,15,988
Trichur 1 92,999 11,15,988
Chengannur 1 92,999 11,15,988
Kozhikode 1 92,999 8,36,991
Mannapuran
1 92,999 5,57,994
Ponnanni
TOTAL 47,42,950
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Year 3 2013-14
Particulars TOTAL
12 9 6 3 Month
Kottayam 1 1,04,409 12,52,905
Trichur 1 1,04,409 12,52,905
Chengannur 1 1,04,409 12,52,905
Kozhikode 1 1,04,409 12,52,905
Mannapuran
1 1,04,409 12,52,905
Ponnanni
TOTAL 62,64,526
2 SCHEDULE - 2 (ROYALTY)
Year 1
Number of Months Income
Particulars Per Unit TOTAL
12 9 6 3
(pm)
Branches 2 1 0 1 15,000 5,40,000
Satellites 0 0 0 0 10,000 000
TOTAL 5,40,000
Year 2
12 9 6 3
(pm)
Branches 4 1 2 0 15,000 10,35,000
Satellites 2 1 0 1 10,000 3,60,000
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TOTAL 13,95,000
Year 3
12 9 6 3
(pm)
Branches 8 2 1 0 15,000 18,00,000
Satellites 6 2 2 1 10,000 10,50,000
TOTAL 28,50,000
Year 4
12 9 6 3
(pm)
Branches 11 15,000 19,80,000
Satellites 15 4 5 1 10,000 24,90,000
TOTAL 44,70,000
Year 5
12 9 6 3
(pm)
Branches 13 15,000 23,40,000
Satellites 24 2 3 10,000 32,40,000
TOTAL 55,80,000
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3 SCHEDULE - 3 (INCOME FROM PHARMACY)
YEAR 3
Particulars Number Value Total
Branches 16 6,00,000 96,00,000
Satellites 11 2,40,000 26,40,000
TOTAL 1,22,40,000
Cost of Goods Sold 91,80,000
Profit from Pharmacy 30,60,000
YEAR 4
Branches 16 6,00,000 96,00,000
Satellites 22 2,40,000 52,80,000
TOTAL 1,48,80,000
Cost of Goods Sold 1,11,60,000
YEAR 5
Branches 16 6,00,000 96,00,000
Satellites 29 2,40,000 69,60,000
TOTAL 1,65,60,000
Cost of Goods Sold 1,24,20,000
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4 SCHEDULE - 4 (OTHER INCOME)
Dividend from New
1 527722 2,69,138
Subsidiary for year 1
Dividend from New Associate
3 527722 5,27,669
for year 1
Dividend from existing
0 659652 000
Associate for year 1
TOTAL 7,96,807
Dividend from New
1 595194 3,03,549
Subsidiary
Dividend from Existing
1 659652 3,36,423
Subsidiary
2 595194 3,96,756
for year 2
3 743992 7,43,918
TOTAL 17,80,645
Dividend from Subsidiary 2 835270 8,51,976
4 668216 8,90,866
for year 3
5 835270 13,91,978
TOTAL 31,34,819
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5 SCHEDULE - 5 (MANAGING PERSONNEL SALARY)
YEAR
Particulars
2011-12 2012-13 2013-14 2014-15 2015-16
1 Chairman 1,20,000 3,20,000 3,52,000
2 Managing Director 1,20,000 1,32,000 1,45,200
3 Chief Operations Officer 2,40,000 3,00,000 3,30,000
4 General Administrator - 1,20,000 1,32,000
5 Executive Marketing Manager - - 1,80,000
6 Chief Officer for Treatment - 2,40,000 2,64,000
7 Accountant - 96,000 1,05,600
TOTAL 4,80,000 12,08,000 15,08,800 25,00,000 40,00,000
6 SCHEDULE - 6 (FURNITURE AND FITTINGS)

YEAR
Particulars
2011-12 2012-13 2013-14 2014-15 2015-16
Furniture and Fittings HQ 3,50,000 3,50,000 4,50,000 6,50,000 6,50,000
less Accumulated Depreciation 52,500 97,125 1,50,056 2,25,048 2,88,791
2,97,500 2,52,875 2,99,944 4,24,952 3,61,209
TOTAL 2,97,500 2,52,875 2,99,944 4,24,952 3,61,209
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7 SCHEDULE - 7 (INVESTMENTS)
Particulars Year 1 Year 2 Year 3
33% Investments in
39,99,600 23,33,100 78,32,550
Associates
51% Investment in
20,40,000 40,80,000 40,80,000
Subsidiary
60,39,600 64,13,100 1,19,12,550
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CHAPTER – VI – HUMAN RESOURCE REQUIREMENT
A
yurveda is a type of healing process. It denotes that physical, psychological, and mystical
healthiness are fundamentally related. It focuses on exercise, yoga, reflection, and
reflexology. An Ayurvedic general practitioner cures the entire individuality of a person.
Thus Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) requires a well-qualified and dedicated
pool of employees consisting mainly of doctors and therapists who help maintain and improve the
quality of services offered in KEAHPL. The main problem faced currently in the healthcare industry
which is also faced in KEAHPL is the relatively high attrition rate of therapists. Sourcing of these
therapists is also a major problem faced by KEAHPL.
The Human capital requirements of KEAHPL have been planned out in such a manner that
the all activities are appositely and systematically carried out and operation of business is aptly
supported by expertise and experience. Dealing with the medical and hospitality industry, it is only
quintessential to have well trained staff and employees who will meticulously execute their duties
with high degrees of quality and excellence.
The business will eventually evolve from a private limited company to a public limited
company. The new status of the company will be approximately achieved by the year 2015. The
listing of the company will take Kurias Earth Ayurveda Hospitals Pvt. Ltd. into a whole new arena
where the human resources will also have to be well developed and trained to cope with the
company’s new image.
The two main HR Personnel’s to bring into focus are:
 Doctors
 Therapists
Doctors
Job Overview
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At Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) it is essential that the doctors can
evaluate a client's standard of living, energy type and major health concerns. He will then provide
health suggestions to individuals looking for alternative procedures to improve their overall health
and wellness.
Skills and Abilities
It is important for the doctor to gain the trust of their clients and patients. Effective
communication is needed to gather information necessary for them to treat patients effectively.
They need to know how to decide on their own as well as work alone an independently.
Duties
Doctors at KEAHPL use concepts and techniques which had greatly improved compared to
thousands of years ago in India. The age old knowledge passed down the generations of the Kurias
Family will help the doctors to make people open up physically, mentally, emotionally, and
spiritually to be treated effectively. It is their responsibility to make their patients healthy, cure
their diseases, and to promote comfortable living. After the practitioner has ascertained patient’s
condition, he generates a plan that will develop the patient’s physical condition and a program that
will enhance the patient’s strength, satisfaction and happiness. The doctors at Earth Hospitals
should also instruct patients on their lifestyle modification needs like informing patients with what
food to eat and food to avoid.
Therapists
Therapists are always in direct contact with the customers for a longer period of time than
the doctors. Hence a good experience with the therapists will help promote the name and loyalty
of customers who visit Earth Hospitals. A variety of skills are used to offer the best customer
experience. A Therapeutic massage at KEAHPL is a personalized experience for the client.
Practitioners are dedicated to supporting the client's optimum health and overall well-being and
provide the right treatment as prescribed by the doctors.
Job Summary
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A Therapist at KEAHPL must administer professional massage and body treatments to the
patients. They must have a thorough knowledge of numerous massage modalities, posses a
general understanding of body treatments and be willing to undergo training and continuous skill
improvement. They must possess excellent communication skills and be able to learn the product
and service knowledge necessary to effectively provide wellness solutions to meet the needs of the
patients at KEAHPL.
Duties and Responsibilities

 Provide consistent professional massage and body treatments in accordance with the
requirements as specified by the doctors.
 Properly care for equipment and use proper amounts of product to assist with cost controls.
 Have complete knowledge and understanding of all services and products offered.
 Uphold the standards of sanitation and sterilization as directed by KEAHPL’s policies and
procedures.
 Perform prep work, properly clean and restock room as required.
 Communicate to the doctors any complications or observed problems during the treatment
sessions
 Handle the patients’ questions and concerns professionally and courteously.
 Possess the ability to work without direct supervision and independently carry out all
responsibilities.
 Maintain a positive attitude and contribute toward a quality work environment.
 Regularly attend, participate in and support training and staff meetings for Kurias Earth
Ayurveda Hospitals Pvt. Ltd. (KEAHPL).
Human Resource Management - Training and Development
Ayurveda being a booming industry had a large demand for doctors and therapists but the
supply if falling short. The following is some statistics regarding the Ayurvedic doctors and the
training industry.
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 Number of registered Ayurvedic medical practitioners: 366,812
 Number of Ayurvedic teaching institutions (undergraduate): 187
 Number of upgraded Ayurvedic postgraduate departments: 51
 Number of specialties in Ayurvedic postgraduate medical training: 16
The solution to the lack of availability of therapists and doctors is through improved
sourcing and in-house training.
The following is a list of the training centre’s from which therapists and doctors
could be sourced:
AYURKENDRA PANCHAKARMA DR. FRANKLIN'S PANCHAKARMA

TREATMENT CENTRE INSTITUTE & RESEARCH CENTRE
GOVERNMENT AYURVEDA COLLEGE GOVERNMENT AYURVEDA COLLEGE
K.N.J. KALARIPPAYATTU & MURMA KERALA AYURVEDA PHARMACY
CHIKILSA CENTRE LIMITED (KAPL)
NAGARJUNA AYURVEDIC
KERALEEYA AYURVEDA SAMAJAM INSTITUTE(Approved by the Govt. of
Kerala)
PARASSINIKADAVU AYURVEDA
NAVA KERALA KALARI SCHOOL
MEDICAL COLLEGE
SANJEEVANI PANCHAKARMA
POOMULLY ARAM THAMPURAN
INSTITUTE & SPECIALITY AYURVEDA
SMARAKA TRUST
HOSPITAL
SREE SANKARA AYURVEDA HOSPITAL SUKHODAYA AYURVEDA HOSPITAL
VAIDYARATNAM AYURVEDA COLLEGE
The above mentioned training centers are located in the state of Kerala the hub of Ayurveda.
Doctors and therapists will be mainly Keralites. Trained professionals will then be relocated from
Kerala to the respective cities where the requirement s demands for. A long-term tie up can be
83
made with any one training center which will provide KEAHPL will the required number of
therapists and doctors at any point of time.
Training
It is also crucial that the therapists undergo regular training throughout the year. This will
be carried out within the hospitals. This in-house training will be conducted by the doctors of the
respective hospitals.
In house training is conducting training sessions within the hospital itself without employing
outsiders to conduct such programs. This will be conducted twice a year.
One of the two training sessions will be conducted by Dr. Anish Kurias himself while the other one
will be conducted by the doctors of the particular hospital. The training sessions can be conducted
between 11 am and 4 pm when no treatments and consultancies are conducted
Advantages of conducting such in house training programs are that:
 Training can be scheduled at the convenience of the doctors and the therapists.
 training is more focused, consistent and relevant to their needs of Kurias Earth Ayurveda
Hospitals Pvt. Ltd. (KEAHPL)
 Travelling and accommodation costs are reduced or even eliminated.
 A further rapport can be built between the doctors and the therapist as well as Dr. Anish with
the doctors and therapists.
The doctor at Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) conducting the training may
need the following skills:
 presentation/speaking skills
 generating rapport/interest
 course and session design/planning skills
 evaluation, monitoring and feedback skills
84
 Conducting training needs analyses.
Retention
Employees today want more out of a job than a big salary. Workers expectations have
shifted over the past few decades. Thus at Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL)
special care should be taken to retain employees and ensure that they offer their services to
KEAHPL over a long-term.
Therapist Cadres
A steady growth platform should be set for all employees. A new system of cadres can be
implemented for the therapists. What we currently have in KEAHPL is only one level of
“Therapists”. This can be modified where we have therapists at different levels depending on their
performance and number of years served in KEAHPL:
0 - 2 years – Junior Therapists
2- 5 years – Senior Therapist
More than 5 years – Head Therapists.
The movement from one cadre to another will include additional responsibilities as well as
monetary benefits and performance bases bonus.
“Therapist of the Month”
Feedback forms can be given to all customers to rate their level of satisfaction of the therapy
offered to them. Based on this feedback coupled with the doctor’s opinions a therapist will be
chosen as the “Therapist of the Month”. Small incentives or perks will be offered for the chosen
employee.
Performance Linked Incentives
85
Therapist will be given incentives based on their respective levels of performance. This will
act as a great motivation to improve their performance by manifold. Thus improving the overall
levels of service offered at Kurias.
KEAHPL should understand the shifts in workers' expectations and respond to them this
will attract and retain the employees they need, thereby increasing productivity and enhancing
revenues. Competitive advantage in the marketplace by differentiating KEAHPL from those that fail
to respond to the new work values.
HR Recruitment Procedure
THERAPIST
1. Therapists will be recruited from sourcing agencies. The recruitment process will be
carried out in batches from a particular agency.
2. The recruitment process of each therapist should not take more than a fortnight.
Process:
 The HR Manager will contact the sourcing agency and make known the
number of therapists required.
 The CV of the therapists will then be sent by the agency.
 A CV can be scanned and the approval sent to the agency.
 The relocation of the therapists to the respective cities or towns should be
carried out within 10 days from notification.
3. Time cards and a log will be maintained. The time of arrival at the centre and the
time of departure will be clocked in. Punctuality should be maintained since delayed
appointments may cause inconvenience and loss of customers.
4. Leaves taken should be closely monitored and a check should be kept on
absenteeism.
86
5. In the beginning stages cheques can be given as the payment method. On a later
stage, salary accounts can be opened in a local bank where wages will be directly
credited to.
Residential Medical Doctors
Residential Medical Doctors will be through the campus placement process. Various
colleges across Kerala offering the BHAMS course will be approaches to conduct campus
placements for the fresh graduates every academic year. This will ensure a steady intake of doctors
every year. The new graduates can be trained and absorbed into the Kurias Earth Ayurveda
Hospital Private Limited.
Consultant Doctors
High cadre doctors will be identified and negotiations will be conducted to recruit them into
the Kurias Earth Ayurveda Hospital Private Limited. The doctors will be directly approached and
one on one negotiations will be entered into.
LEGAL STRUCTURE OF THE EMPLOYMENT CONTRACT
1. All employees will be recruited and trained by Kurias Earth Ayurveda Hospital Private
Limited.
2. Kurias Earth Ayurveda Hospital Private Limited will be a lean organization. The employees
will be in the payroll of the hospital in which they will be working and will not be direct
employees of Kurias Earth Ayurveda Hospital Private Limited.
3. Kurias Earth Ayurveda Hospital Private Limited will be involved in the whole Human
Resource process.
87
Wages and Administration
Below is a graph showing the break-up of the number of employees on an average. The
graph contains both the absolute figures as well as the percentages.
The above graph throws light to the fact that it is the therapist who form a major part of the
HR requirements almost 52%, followed by the doctors who form the next major chunk of the pie
chart nearly 11%. Hence it essential that adequate attentions is given to both the doctors and
therapists.
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Estimation for the Year 2011-2012
BRANCH 2011-2012
EMPLOYEES NUMBER OF EMPLOYEES

Manager 5
Marketing Representative 5
Doctors 15
Therapist 70
Maintenance Staff 10
Front Office Staff 10
Accountant 5
Pharmacist 5
Security 10
BOARD 2011-2012
MANAGERIAL PERSONNEL NUMBER
Chairman 1
Managing Director 1
Chief Operations Officer 1
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Estimation for 2012 – 2013
BRANCH 2012-2013

Manager 11
Doctors 33
Therapist 154
Accountant 11
Pharmacist 11
Security 22
BOARD 2012-2103
Chairman 1
MD 1
General Administrator 1
Chief Treatment Officer 1
Accountant 1
90
Estimation for 2013 – 2014
BRANCH 2013-2014

Manager 15
Doctors 45
Therapist 210
Accountant 15
Pharmacist 15
Security 30
BOARD 2013- 2014

Chairman 1
Managing Director 1
General Administrator 1
Executive Marketing Manager 1
Chief Officer for Treatment 1
Accountant 1
91
The HR Structure
In order to understand the nature of human resources that Kurias Kurias Earth Ayurveda
Hospitals Pvt. Ltd. will have to employ, there must be a comprehension of the factors affecting their
availability. For this purpose, a detailed analysis of the demand and supply of the human resources
for the business over a span of five years has been shown in the human resources.
The current employees in the individual hospitals of Kurias Kurias Earth Ayurveda Hospitals Pvt.
Ltd.. consist of
Number of
Employees
employees
Manager 1
Doctors 3
Therapist 14
Maintenance Staff 2
Accountant 1
Pharmacist 1
Security 2
Manager
The Hospital manager is in charge of the overall operations of a super-specialty hospital.

The manager serves as a leader to his team of which he is in charge of.
AT the end of the year 2013 and 2014 the number of branches Earth Hospital will have is 20 and
60 respectively. Therefore these hospitals should consist of efficient managers who will ensure the
objective of Earth Hospital Ltd is achieved thus ensuring success. The managers of all hospitals
have to report to the Operations Managers.
92
Duties
1. Conduct performance evaluation of his or her team associates and encourages them to perform
better in their work environment.
2. Setting standards of performance.
3. Handle any customer complaints.
4. Ensure job satisfaction for all the employees within the hospital.
5. Ensure effective communication between the employees and top management with regards to
any orders or instruction or any complaints or suggestions.
6. Ensure good working conditions for the employees.
7. Perform the work assigned to them by their heads effectively and inform regularly through
reports about their performance as well as that of the other employees.
8. Make sure no conflicts arise between any employees within the hospital
9. Harmonising the organisational and individuals goals and objectives.
The following is the proposed HR structure for the year 2011-12.
Managing Director
The Managing Director is one of the members in the Board of Directors of Kurias Earth
Ayurveda Hospitals Pvt. Ltd. (KEAHPL). He plays an important role in the functioning of hospital.
CFO, Marketing manager, R&D manager, Operations manager and HR manager have to report to
93
the Managing Director. The heads of all these departments are answerable to him and he is
answerable to the other members of the board of directors about the hospital's performance.
Duties
1. Charter the blueprint of policies and implement them for the improvement of the firm.
2. Scrutinize, assess and monitor the various departments.
3. Encourage employees by providing them better growth opportunities.
4. Ensure that the objectives of KEAHPL are achieved in accordance with their plans.
5. Ensure that the quality control in all the hospitals of KEAHPL is up to the standard.
Chief Operations Officer
The Operations Manager is responsible for ensuring that the all the functions are being
carried out by the managers effectively. The number of hospitals increases to 20 by 2013 and to 60
by 2014. Thus the Operation Manager should be efficient in managing the managers. Managers of
all hospitals situated in the metropolitan cities will report to the General Operation head in the
year 2014
Duties
1. Implement service excellence standards in all the areas of the hospitals.
2. Manage and increase the effectiveness and efficiency of Support Services through
improvements to each function as well as coordination and communication.

3. Ensure that the work assigned are carried out by the managers of each super-specialty
hospital effectively and as per the job descriptions

4. Ensure that the work carried out in all the hospitals should be in accordance with the Earth
Hospital’s objectives.
5. Ensure no conflicts arise between any employees within the hospitals or no conflicts arise
between any hospitals.
94
General Administrator:
The duties of an Administration is to plan, direct, or coordinate supportive services of an

organization, such as record-keeping, mail distribution, telephone operator/receptionist, and other
office support services.
Duties:
1. Provides supplies by identifying needs for reception, switchboard, mailroom, and kitchen;
establishing policies, procedures, and work schedules.
2. Provides communication systems by identifying needs; evaluating options; maintaining
equipment; approving invoices.
3. Maintains administrative staff by recruiting, selecting, orienting, and training employees;
maintaining a safe and secure work environment; developing personal growth
opportunities.
95
4. Accomplishes staff results by communicating job expectations; planning, monitoring, and
appraising job results; coaching, counselling, and disciplining employees; initiating,
coordinating, and enforcing systems, policies, and procedures.
5. Purchases printed materials and forms by obtaining requirements; negotiating price,
quality, and delivery; approving invoices.
6. Completes special projects by organizing and coordinating information and requirements;
planning, arranging, and meeting schedules; monitoring results.
7. Provides historical reference by developing and utilizing filing and retrieval systems.
8. Maintains continuity among corporate, division, and local work teams by documenting and
communicating actions, irregularities, and continuing needs.
9. Maintains professional and technical knowledge by attending educational workshops;
benchmarking professional standards; reviewing professional publications; establishing
personal networks.
10. Contributes to team effort by accomplishing related results as needed.
11. Improves program and service quality by devising new applications; updating procedures.
12. Achieves financial objectives by anticipating requirements; submitting information for
budget preparation; scheduling expenditures; monitoring costs; analysing variances.
Accountant:
An accountant mainly applies principles of accounting to analyse financial information and

prepare financial reports by compiling information, preparing profit and loss statements, and
utilizing appropriate accounting control procedures.
Duties:
13. Prepare profit and loss statements and monthly closing and cost accounting reports.
14. Compile and analyse financial information to prepare entries to accounts, such as general
ledger accounts, and document business transactions.
15. Establish, maintain, and coordinate the implementation of accounting and accounting
control procedures.
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16. Analyse and review budgets and expenditures for local, state, federal, and private funding,
contracts, and grants.
17. Monitor and review accounting and related system reports for accuracy and completeness.
18. Prepare and review budget, revenue, expense, payroll entries, invoices, and other
accounting documents.
19. Analyse revenue and expenditure trends and recommend appropriate budget levels, and
ensure expenditure control.
20. Explain billing invoices and accounting policies to staff, vendors and clients.
21. Resolve accounting discrepancies.
Pharmaceutical Head
The Pharmaceutical head will be mainly responsible for overlooking the production and sale
of the ayurvedic medicines. By the year 2013, Kurias Kurias Earth Ayurveda Hospitals Pvt. Ltd.. will
have 20 braches each hospital having a pharmacy attached to it. The production and supply of
medicines to the hospitals will be overlooked by him.
Duties of the Pharmaceutical Head will be as follows:
1. Ensure the maintenance of high quality in the in-house production of the medicines.
2. Maintenance of contracts with suppliers of raw materials used for production of the
medicines.
3. Enter contracts for procurement of medicines which are to be sold in the pharmacies.
4. Ensure the maintenance of the right levels of inventories at all hospitals.
5. Make decisions regarding the distribution channels to be used for procurement and supply
of raw materials and medicines in hospitals throughout India.
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Executive Marketing Manager
The Marketing Manager is responsible for developing, establishing and maintaining

marketing strategies to meet the objectives of Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL).
He ensures effective management of the marketing, advertising and promotional activities of the
KEAHPL.
Duties
1. Manage and coordinate all marketing, advertising and promotional staff and activities
2. Conduct market research to determine market requirements for existing and future
Ayurvedic services.
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3. Analysis of customer research, current market conditions and competitor information in the
field of Ayurveda.
4. Develop and implement marketing plans and projects for the new branches.
5. Monitor, review and report on all marketing activity and results.
6. Determine and manage the marketing budget.
7. Liaison with media and advertising.
8. Ensuring work assigned are carried out by the marketing representatives of each hospital
effectively and as per the requirements and objectives.
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CHAPTER – VII – MARKETING PLAN
K
urias Earth Hospital Pvt ltd derives its major source of revenue from it super
speciality operations, primarily catering to the illness niche market. However, to
maintain stability and sustainability it is highly advised that the wellness market
should also be adequately tapped.
According to the Pareto Analysis 80 % of the total revenue is currently generated by the
illness market which constitutes 20% of the total market size. However, the remainder 80 % of the
total market which consists of the wellness market remains relatively untapped. This conclusion,
suggests the potential for further growth of our clients in the wellness sector which could be
efficiently tapped.
The marketing approaches which are suggested to our clients have been segregated on the
basis of illness and wellness. The Marketing Strategies includes the following:
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In-House advertisements
In-house advertising is a system of product promotion that is executed by members of that

product’s firm rather than an external advertising agency. It allows firms to retain total creative
control over the ways in which their products are marketed and can prove cheaper than
external advertising services.
The primary benefits of in-house advertising are the control it affords and the savings it can
allow. Unlike firms that outsource their promotional needs, those that generate their
own advertising maintain sole authority over the way their product is presented. Depending upon
the advertising department’s resources, this control can encompass everything from a product’s
packaging to the places its advertisements are seen. Additionally, creating advertisements in-
house can prove cost-effective, as it allows firms to avoid the high commissions typically charged
by outside agencies.
1. The Earth Tour
Each Potential Customer would be given a detailed tour of the Kurias Earth Hospitals. The
tour shall give an overview to the potential customers of the state of the art equipment and
facilities that would be made available to them once they are realized as customers. The tour shall
also reassure the customers as to the level of quality in terms of the material and manpower. It will
also provide awareness to the potential customers as to the scope and benefits of Ayurveda.
The strategy would be primarily employed during the lean hours of the working days. This could be
used to target the wellness objective of the client. The ‘Earth Tour’ will look to establish the first
point of contact with the potential customer and seek a gradual conversion into a customer, by the
efficient and effective tapping and recollection value created in the potential customer through the
media , internet , referral and other promotional programs.
2. Pamphlets And Brochures
The prime focus of the above strategy would be to convert illness customers into wellness
customers as well as attracting the potential customers from the wellness market as well as the
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illness market. The brochure will seek to create attention value amongst existing and potential
customers by disseminating ‘attention’ creating information (refer ‘essentials of a brochure’). The
brochure will contain details regarding the ‘unique competencies’ of Kurias Earth hospitals in the
field of both illness and wellness
A good brochure helps represent the business. If it is done professionally, then people will
walk away with a good idea of the business. It helps your potential customers to learn more about
the business. It is as marketing tools to gain new business. Brochures can help you to spread the
word about the business. People may not know about the business, but that can all change with a
brochure. It is also advised that the Brochures are located at strategic positions on and off-
business premises .This would entail making the available at the ‘waiting areas’ of the business
premises and other strategic locations.
In order to tap customers off- the business premises by the means of brochures and
pamphlets, guerrilla marketing could be resorted to. Targeting illness camps, yoga camps,
medical camps, wellness expos, gyms, rejuvenation centres and other related or un-related events
and locations which would provide mileage in creating attention value and eventual customers.
The core objective of this strategy is advised to be “low budget and high impact”. Thus, timely
appraisal in terms of strategic direction would be essential.
3. Essentials Of A Brochure
Creating a brochure by the client can be extremely helpful to the business, for the
customers, for the potential customers, and for the client. However, it needs to be made sure that
brochure is being created in order to yield good results. It is suggested that the below mentioned
points could be kept in mind in order to produce an effective and efficient brochure design to
create the appropriate amount of attention amongst the target market.
The brochure sends out the right message of Kurias Earth’s business. The brochure represents
Kurias Earth, therefore it is essential to make sure that the representation of the business is done
in the best way. Send out a positive message about the business. With the above in mind, an
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introduction to the business in the brochure. People may not know about the clients business or
they may want to learn more about the business.
Let the customers and potential customers know what you the business knows, what the
business provides, and what they can be expected from the business.
Provide informative information about the company and provide contact information for the
business. This can include telephone numbers, email addresses, and the web address to your
website. A good brochure helps represent the business. If it is done professionally, then people will
walk away with a good idea of the business. It helps your potential customers to learn more about
the business.
It is as marketing tools to gain new business. Brochures can help you to spread the word
about the business. People may not know about the business, but that can all change with a
brochure.
Limited Media Advertisement
In accordance with the client’s objectives it is advised that the local media of each city/town
in which the hospitals are located are effectively and efficiently tapped. The prime focus of this
strategy would be to create “recollection value” amongst the target market.
The advertisements placed in the local media will be on the same page, same area, having
the same font, same content. The objective of this strategy being, almost to force the reader to look
at the “Kurias Earth” advertisement at some point of time. Thus, facilitating “re-collection value”
amongst the target market.
The design and copy right of the advertisement should also seek to stimulate attention
amongst the readers. Advertisements in the local media would cater to both the wellness and the
illness sectors of the market. Thus, providing suitable context to both the markets and create
attention and recollection value.
In furtherance to the above strategy, it is also advised that advertisements could also be
made in the local media with regard to the visits being made by the super speciality doctors to the
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various hospitals in the city. Thus, providing an opportunity for advance appointment booking,
meeting revenue objectives and providing crucial customer database information.
This would also provide a platform for the “in-house” marketing strategies to play an active
part in converting the illness customers into wellness customers as well as in converting potential
customers into realised customers.
Referrals
Referrals are seen as seen as a major source of customers and revenues due to the nature of
the Ayurveda industry. However, current trend has shown that the only source of revenue has been
through the illness referrals.
The referral strategy could be sub-divided into 3:
Doctor –based referrals
This strategy will look to consolidate the existing illness based customers. Due to the nature
of the illness market, the “doctor based referral” system provides multi-fold returns to the client
with minimal promotional effort. Further it ensures “repeat customers” due to the core
competency of Kurias Earth Hospitals.
This strategy will also seek to convert customers from doctor based to a combined referral.
This process would be facilitated through the “in- house” marketing efforts as well as the “limited
media” advertisements. Thus, showing the related nature of the marketing strategies adopted.
Customer-Based Referrals
This strategy will focus on the wellness market. The core objective is to facilitate the 60-40
approach by increasing the number of customers during the lean hours of the business day.
The strategy will focus on providing discounts to principal customer upon his ability to
bring in a suitable number of potential customers for the wellness services. The ideal figure is 2 per
principal customer. However, it could vary as per the desecration of the strategic management.
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The promotional offers would be made available at the earth hospitals pervasively or for a
limited period of time based upon the strategic decision taken by the marketing director.
This strategy provides an opportunity for wellness customers to avail wellness treatments with
added incentives in the near future. The objective is to facilitate stakeholder benefit and make the
customers feel a part of “Kurias Earth”.
Combined Referral
This strategy targets both the illness and wellness markets. The objective of the strategy is to
convert illness customers into wellness customers and wellness customers requiring illness
treatment into illness customers.
It would be 2-pronged strategy whereby, no visible effort would be taken by Kurias Earth in-
terms of promotional efforts and added costs. It would require mere interaction of the illness and
wellness customers, as they themselves would facilitate the referral process due to added benefits
for both the stakeholder.
Sponsored Programs
All specialist of a particular field are consulted by journalists, reporters and other media
persons for articles or television shows seeking their expert opinion. In recent times increase in
diseases has created a need to provide consultation to masses. Using this opportunity efficiently
and effectively, would provide suitable leverage to Kurias Earth. This strategy would ensure
publicity to the client and also in a favourable light.
The primary benefit of this approach is that there are minimal costs involved relative to
media advertisements. Further, they add value to the businesses brand in favourable light,
promoting Kurias Earth as specialists in the illness industry.
This strategy will seek to have strategic tie-ups with various newspapers, magazines,
television channels and other media sources. The tie –up would ensure that Kurias Earth Private
Ltd gets reasonable exposure in favourable light in such media
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This strategy could be translated on 3 fronts:
1. Newspaper Based:
Expert opinion would be provided in local newspapers on contextual approach. Thus, accentuating
the visibility of Kurias Earth amongst the masses in general and accentuating brand “Kurias Earth”.
2. Magazine Based:
Expert opinion would be provided in magazines on contextual approach, preferably in health care
magazines .Thus, accentuating the visibility of Kurias Earth amongst the masses in general and
accentuating brand “Kurias Earth”.
3. Television Based:
Expert opinion would be provided on local/national television on contextual approach. Thus,

accentuating the visibility of Kurias Earth amongst the masses in general and accentuating brand
“Kurias Earth”.
Lean Hour Promotional Offer
This is advised as a promotional strategy which could be employed by “Kurias Earth “In
order to meet it operational efficiency during the lean hour from 11am-4 pm on business days. This
strategy primarily targets the 60-40 objective of the company, focusing on the wellness sector.
The core concept stems from the fact that a min of 2 customers would be required on a daily
basis to meet the 60-40 objective. The longevity of the strategy would be up to the discretion of the
board. However, a minimum period of 6 months is advised in order to facilitate the visibility of the
Earth hospitals in the locality.
Each customer availing wellness treatments during the lean periods of 11am-4pm will be
eligible for this offer.
The promotion could be either a “cash discount “or a “product discount”. In a typical “cash
discount” promotion, a customer would be offered an immediate discount (discount amount
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subjective to board’s discretion) on the purchase of a wellness treatment. Thus, providing an
immediate closure to the transaction.
“Product discount” promotion would entail the customer providing full cash payment for
the immediate wellness treatment availed with the benefit of availing an additional treatment free
of cost within the specified period. This approach provides a psychological benefit, as most
customers perceive the notion of a free service as more beneficial than having to make an up-front
payment of cash. Further, the collection of cash in full at the very outset of a particular transaction
provides a better opportunity in terms of investing in working capital requirements, as time value
of money will have an impact on the cash flows.
Travel Agency Tie –Ups
Indian Tourism Industry is one of the biggest tourism industries in the world. According to
the projection of Indian Tourism Ministry, the number of foreign tourist’s arrival in India will rise
10 million by 2010. According to the estimates, India epitomizes one of the most potential tourism
markets in the world.
India represents one of the most potential tourism markets in the world. It has expanded
rapidly over the past few years and underpinned by the government support, rising income level
and various international sports events like (Commonwealth Games and Cricket 20/20); the Indian
tourism industry will continue to grow at the fastest pace in the coming years. However, the
industry may have to cope up with several challenges which will limit its growth.
Commonwealth Games has also made a favorable impact on Indian Tourism Industry. Lots
of companies are offering special tour packages to the tourists. As per the reports, it is estimated
that more than 3.5 million tourists are going to reach India in 2010 to be a part of the
prestigious Commonwealth Games, which is scheduled to be held in Delhi. It is the high time for the
India’s Tourism Industry, as the foreign tourists will be heavily dependent upon them for the flight
bookings, hotel reservations, travel itineraries and visas.
1. Tourist’s arrival will rise 10 Million by 2010, up from just 5 Million in 2007.
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2. Andhra Pradesh, Uttar Pradesh, Tamil Nadu, Karnataka and Rajasthan are the leading
tourism destinations in India in terms of total tourist arrivals.
3. Indian contribution in global tourism would reach 1.5% by 2010.
4. Indian outbound tourist flow is expected to increase at a CAGR of 13.30% over the five-year
period spanning from 2008 to 2012.
5. India has been promoting its healthcare tourism by providing the visitors with private
healthcare facilities. It is expected that the total market for medical tourism will reach US$ 2
Billion by 2012, representing a CAGR of 60.69%.
6. Personal disposable income during 2002-2007 grew at a CAGR of 14.16%, thereby driving
domestic as well as outbound tourism.
7. The growth in India’s tourism market is expected to serve as a boon, driving the growth of
several associated industries, including hotel industry, medical tourism industry and aviation
industry.
As the above data clearly indicates that the tourism industry in Indian is booming .The
biggest opportunity is the promotion of the healthcare industry and a potential net worth of US$ 2
Billion by 2012. Therefore tapping this opportunity is advised.
The rationale behind this strategy is that a majority of foreign tourists visit a country
through a travel agent. Thus, making the travel agent the point of contact. Further more than
600,000 foreign tourists flock to seek ayurvedic treatment, with these figures forecasted to
increase over the next few years. The Unique Selling Proposition (USP) for the Ayurveda industry
and Kurias Earth is the inquisitive and curiosity value of Ayurveda. Tourists have heard of it but
have never experienced it .Thus creating an extrinsic USP for the client.
It is therefore advised that Kurias Earth enters into strategic tie-ups with such travel agents
so as to channel the flow of foreign tourists to the client.
The consideration with the travel agencies is proposed on a commission basis
It is advised that the services provided by Kurias Earth focuses on creating an experience for the
wellness customers along with their illness treatments.
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Online Presence
So many people think of the internet only in terms of global or national business when the truth is
one of the most powerful things about marketing online is that you are able to promote any business, online.
We propose 3 marketing techniques that have a proven track record with the Ayurveda Industry:
The major factor that sets the internet apart from traditional marketing is that online clients
don't go in search for prospects; they come and look for them. Traditionally in marketing a
business would expose itself to a large market of which a percentage would make up the target
market. Online the business will have to position itself in front of the target market so when they
are looking, they find the client. The key to successfully implementing marketing ideas online is
understanding keyword research and search engine optimization.
1. The first powerful marketing tool or medium in marketing the Ayurveda business would be
social media. Social media today is one of the most powerful and influential mediums available
online. If used correctly it can create interest, deliver valuable information on things such as
aliments, specialist doctors schedules, treatments and much more. It also helps you connect with
your customers on a consistent basis.
2. The second powerful tool would be a solid website. Websites if developed correctly and kept
updated can be very powerful tools. Websites are generally used to inform people of valuable
information concerning the business such as operating hours, available equipment, services,
products for sale such as supplements, Location, etc. The great thing is that if you have the
knowledge it can cost little to nothing to get a website up and running.
3. The last powerful tool is a blog. This can be done as a part of the website or as a separate entity.
It is such a value added form of marketing because it can evoke fantastic discussions that are
relevant to the industry. It creates a sense of belonging to the members and blogs always rate very
high amongst the search engines. It can also be used to relate information to prospects through
social media notification such as twitter and Facebook.
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Consultation Priority
This Strategy/policy stems from the rationale that Kurias Earth Hospitals believes that the
health of customer is the most important objective. Most wellness centres across the country seek
to push the customers into a particular treatment without giving them adequate information. The
customers are often “pushed” into treatments which are not compatible with their body and health.
The major cause for such negligence is due to the lack of expert staff at the wellness centres.
The core competency of Kurias Earth Hospitals is in its specialization and expertise in the
Ayurveda sector and primarily in the illness sector. This advantage can be replicated in the
wellness industry as well as there is no dearth of expert doctors at Kurias Earth Ayurveda
Hospitals Pvt. Ltd. (KEAHPL).
This strategy would ensure that no wellness treatment is provided to a customer without
prior diagnosis of his/her health condition. The customer will be prescribed the necessary
treatments as per his/her requirement only after the in-house doctor is satisfied that the customer
will be able to reap the full benefit of the treatment , provided his/her health condition is up to the
required level.
Thus this Strategy will involve the following steps:
1. Customer will decide the particular package or wellness treatments he/she wants to
take.(desired treatment)
2. Consultation with the in-house doctor with regard to the compatibility of the desired
treatment with the health condition of the customer.
3. If the health condition is satisfactory, then the package or treatment is prescribed to the
customer
4. If the If the health condition is unsatisfactory, then a detailed statement of reasons is

provided. Stating the deficiencies and prescribed treatments required to bring the clients
health at par for the treatment.
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5. When the required health condition is achieved then, the desired treatment would be
prescribed.
The biggest advantage this strategy brings out is that of brand creation. Kurias Earth Hospital’s
wellness operation would not look like a normal wellness centre where the treatments are pushed
to the customer but a centre which allows a customer to understand himself/herself in terms of
their current health situations and eventually plan out their healthy lifestyle. It positions Kurias
Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) as a partner of the customer with regards to their
present and future health rather than a one-time treatment provider, thus branding KEAHPL in a
favourable light.
It also would mobilize the operational capacity of the Hospitals during the lean hours of the day,
thereby leading to optimum manpower utilization. It would also provide added revenue as the
consultation charges would be in-built into price of the treatment/packages. Further it due to the
recurring nature of this strategy a steady cash flow can also be perceived.
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CHAPTER – VIII – LEGAL REQUIREMENTS
A. General Legal Requirement For Each Hospital
1. Every venture whether wholly owned hospital, joint venture or subsidiary should have an
independent organization structure like private limited or public limited.
2. Every company has to obtain a trade license from Department Of Health.
3. Every company has to obtain Shop And Establishment Register from Department Of Labor.
4. Every company should obtain PAN and TAN from Department Of Income Tax.
5. Deduction of tax before making payment of salary, professional charges, rent, etc and
periodic payment and filing of return with Income Tax Department.
6. Registration of VAT under Sales Tax Department for sale of medicines and periodic payment
and filing of VAT return.
7. If the number of employees exceed twenty the Provident Fund register has to be obtained.
B. Legal Requirement For Listing By The Year 2015
Earth Hospital has to fulfil the following criteria in case of various aspects in case it intends to go
listing in four years
Capital Requirements
A large cap company is a company with a minimum issue size of Rs. 10 crore and market
capitalization of not less than Rs. 25 crore. A small cap company is a company other than a large
cap company. Earth Hospital Ltd is a small cap company.
 In respect of Earth Kurias Ltd it should satisfy following criteria if it intends to go for listing
a. The minimum post-issue paid-up capital of the Company shall be `3 crore; and
b. The minimum issue size shall be `3 crore; and
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c. The minimum market capitalization of the Company shall be `5 crore (market capitalization
shall be calculated by multiplying the post-issue paid-up number of equity shares with the
issue price); and
d. The minimum income/turnover of the Company shall be `3 crore in each of the preceding
three 12-months period; and
e. The minimum number of public shareholders after the issue shall be 1000.
f. A due diligence study may be conducted by an independent team of Chartered Accountants
or Merchant Bankers appointed by BSE, the cost of which will be borne by the company. The
requirement of a due diligence study may be waived if a financial institution or a scheduled
commercial bank has appraised the project in the preceding 12 months.
Other criteria’s
 In respect of the requirement of paid-up capital and market capitalization, KEAHPL shall be
require to include in the disclaimer clause forming a part of the offer document that in the
event of the market capitalization (product of issue price and the post issue number of
shares) requirement of BSE not being met, the securities of the issuer would not be listed on
BSE.
 The applicant, promoters and/or group companies, shall not be in default in compliance of
the listing agreement.
 The above eligibility criteria would be in addition to the conditions prescribed under SEBI
(Disclosure and Investor Protection) Guidelines, 2000.
HR Structure
COMPOSITION OF BOARD
 The Board of directors of the Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) should
have an optimum combination of executive and non-executive directors with not less than
fifty percent of the board of directors comprising of non-executive directors.
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 Where the Chairman of the Board is a non-executive director, at least one-third of the Board
should comprise of independent directors and in case he is an executive director, at least
half of the Board should comprise of independent directors.
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) when appointing independent director
should ensure that an independent director shall mean a non-executive director of the
company who:
a. apart from receiving director’s remuneration, does not have any material pecuniary
relationships or transactions with the company, its promoters, its directors, its senior
management or its holding company, its subsidiaries and associates which may affect
independence of the director;
b. is not related to promoters or persons occupying management positions at the board level
or at one level below the board;
c. has not been an executive of the company in the immediately preceding three financial
years;
d. is not a partner or an executive or was not partner or an executive during the preceding
three years, of any of the following:
 the statutory audit firm or the internal audit firm that is associated with the company,
and
 The legal firm(s) and consulting firm(s) that have a material association with the
company.
e. is not a material supplier, service provider or customer or a lessor or lessee of the

company, which may affect independence of the director; and
f. is not a substantial shareholder of the company i.e. owning two percent or more of the
block of voting shares.
 In case of any Nominee directors appointed by an institution which has invested in or lent to
the company shall be deemed to be independent directors.
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Non Executive Directors Compensation And Disclosure
All fees or compensation, if any paid to non-executive directors, including independent

directors, shall be fixed by the Board of Directors and shall require previous approval of
shareholders in general meeting of Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL). The
shareholders’ resolution shall specify the limits for the maximum number of stock options that can
be granted to non-executive directors, including independent directors, in any financial year and in
aggregate.
Code Of Conduct
The board of Kurias Earth Ayurveda Hospitals Pvt. Ltd. should have a code of conduct in order to
ensure the effective working of the management. At the time of listing Earth Hospital should ensure
it has an effective code of conduct in place as per the following requirements
 The Board of Earth shall lay down a code of conduct for all Board members and senior
management of the company. The code of conduct shall be posted on the website of the
company.
 All Board members and senior management personnel shall affirm compliance with the code on
an annual basis. The Annual Report of the company shall contain a declaration to this effect
signed by the CEO.
Subsidiary Companies
 At least one independent director on the Board of Directors of the holding company shall be a
director on the Board of Directors of a material non-listed Indian subsidiary company.
 The Audit Committee of the listed holding company shall also review the financial statements, in
particular, the investments made by the unlisted subsidiary company.
 The minutes of the Board meetings of the unlisted subsidiary company shall be placed at the
Board meeting of the listed holding company. The management should periodically bring to the
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attention of the Board of Directors of the listed holding company, a statement of all significant
transactions and arrangements entered into by the unlisted subsidiary company.
Annual Report
The annual report of Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) shall contain the
 Board’s report
 Balance Sheet
 Profit and Loss Account
 Cash Flow Statement
 the auditor’s report
Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) has to simultaneously file the same with the
Exchange. The minimum amount of information that is to be contained in the Board’s report is
given in Schedule V.
For the purpose of listing Kurias Earth Ayurveda Hospitals Pvt. Ltd. should prepare their annual
report in compliance with the following:
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should either be complying with Indian GAAP
(including all Accounting Standards issued by the Institute of Chartered Accountants of India) or
with the International Financial Reporting Standards (IFRS) [including the International
Accounting Standards (IAS)] or with US GAAP in the preparation and disclosure of its financial
results. The Accounting / Reporting Standard followed for the quarterly results should be
consistent with that of the Annual results.
 In case Kurias Earth Ayurveda Hospitals Pvt. Ltd. opts to prepare and disclose its financial
results as per IFRS/US GAAP, it agrees to also comply with clauses 35 and 36. In such case, the
annual and quarterly financial results shall be audited by a professional accountant or certified
public accountant in accordance with the International Standards on Auditing (ISA). The
auditor’s report shall also be prepared in accordance with the ISA.
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 In case Kurias Earth Ayurveda Hospitals Pvt. Ltd. opts to prepare and disclose its financial
results as per Indian GAAP, it agrees to comply, as far as may be, with clauses 37 and 38 and
with the provisions of the Companies Act, 1956 relating to authentication and presentation of
annual accounts as far as may be practicable. In such case, the annual and quarterly financial
results shall be audited by a Chartered Accountant within the meaning of Chartered Accountants
Act, 1949 who is not disqualified in terms of section 226 of the Companies Act, 1956, in
accordance with Indian GAAP. The auditor’s report shall, as far as may be possible, be prepared
in accordance with section 227 of the Companies Act, 1956 and the Indian GAAP.
Provided that the annual and quarterly financial results shall in both cases be audited.
 This clause shall apply where Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) opts to
prepare and disclose the annual financial results in accordance with the IFRS/US GAAP and in
such case, the issuer shall while complying with this clause; comply also with the relevant
standards of IFRS/US GAAP.
Annual Accounts
 In the case of Kurias Earth Ayurveda Hospitals Pvt. Ltd. which has subsidiaries, it shall publish
Consolidated Financial Statements, in the annual report in addition to the individual financial
statements. The Consolidated Financial Statements shall also be audited by the statutory
auditors of the issuer.
 The Annual Report shall contain ‘Related Party Disclosures’.
 The annual accounts shall also contain the following disclosures:
S.NO In The accounts of Disclosures of amounts at the year end and the
maximum amount of loans/ advances/
investments outstanding during the year.
1 Parent  Loans and advances in the nature of loans to
subsidiaries by name and amount.
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 Loans and advances in the nature of loans to
associates by name and amount.
 Loans and advances in the nature of loans where
there is
a. no repayment schedule or repayment beyond
seven years or
b. no interest or interest below section 372A of
Companies Act by name and amount.
 Loans and advances in the nature of loans to
firms/companies in which directors are interested
by name and amount
2 Subsidiary Same disclosures as applicable to the parent
company in the accounts of subsidiary company.
3 Parent Investments by the loanee in the shares of parent
company and subsidiary company, when the
company has made a loan or advance in the nature of
loan.
 The cash flow statement shall be a part of the Annual accounts as well as the Annual Report.
Directors Report
Kurias Earth Ayurveda Hospitals Pvt. Ltd. should disclose in the Directors Report the name
and address of each Stock Exchange at which the issuer's securities are listed and also confirm that
Annual Listing Fee has been paid to each of the exchange.
Quarterly Financial Results
This clause shall apply where Kurias Earth Ayurveda Hospitals Pvt. Ltd. (KEAHPL) opts to prepare
and disclose the quarterly financial results in accordance with the IFRS/US GAAP and in such case,
118
the issuer shall while complying with this clause; comply also with the relevant standards of
IFRS/US GAAP.
A. General
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should furnish audited financial results on a quarterly
basis within one month from the end of quarter (3 months) to the Stock Exchange.
 The Board of Directors or its Sub Committee should take on record the unaudited quarterly
results which shall be signed by the Managing Director / Executive Director.
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should inform the Stock Exchange where its securities
are listed about the date of the board Meeting at least 7 days in advance and shall also issue
immediately a press release in at least one national newspaper and one regional language
newspaper about the date of aforesaid Board or its Sub Committee Meeting.
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should make an announcement to the Stock
Exchanges, where the Issuer is listed, within 15 minutes of the closure of the Board Meeting or
Meeting of a Sub-Page Committee of Board of Directors (consisting of not less than one third of
the Directors), in which the unaudited financial results are placed.
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should within 48 hours of the conclusion of the Board
or its Sub Committee Meeting publish the unaudited financial results in at least one English daily
newspaper circulating in the whole or substantially the whole of India and in one newspaper
published in the language of the region, where the registered office of the Issuer is situated.
B. Preparation of the Financial Results
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. may publish consolidated financial results in addition
to the standalone financial results under this clause.
 In case there are changes in the accounting policies from those followed in the previous year, the
results of previous year will be recast as per the present accounting policies (IFRS/US GAAP), to
make it comparable with current year results.
 Kurias Earth Ayurveda Hospitals Pvt. Ltd. should follow the applicable IFRS/US GAAP, including
those on segment reporting.
119
 The unaudited results should not substantially differ from the audited results of the Kurias Earth
Ayurveda Hospitals Pvt. Ltd.. If the sum total of the First, Second, Third and Fourth quarterly
results in respect of any item given in the same pro-forma varies by 20 per cent when compared
with the audited results for the full year the Kurias Earth Ayurveda Hospitals Pvt. Ltd. should
explain the reasons to the Stock Exchanges and in the annual report
120
APPENDIX
Pareto Analysis
Pareto analysis is a statistical technique in decision making that is used for selection of a limited
number of tasks that produce significant overall effect. It uses the Pareto principle – the idea that
by doing 20% of work, 80% of the advantage of doing the entire job can be generated. Or in terms
of quality improvement, a large majority of problems (80%) are produced by a few key causes
(20%).
Pareto analysis is a formal technique useful where many possible courses of action are competing
for attention. In essence, the problem-solver estimates the benefit delivered by each action, then
selects a number of the most effective actions that deliver a total benefit reasonably close to the
maximal possible one.[
Pareto analysis is a creative way of looking at causes of problems because it helps stimulate
thinking and organize thoughts. However, it can be limited by its exclusion of possibly important
problems which may be small initially, but which grow with time. It should be combined with other
analytical tools such as failure mode and effects analysis and fault tree analysis for example.
This technique helps to identify the top 20% of causes that needs to be addressed to resolve the
80% of the problems. Once the top 20% of the causes are identified, then tools like the Ishikawa
diagram or Fish-bone Analysis can be used to identify the root causes of the problems.
The application of the Pareto analysis in risk management allows management to focus on the 20%
of the risks that have the most impact on the project. [
Steps to identify the important causes using Pareto analysis
 Step 1: Form a table listing the causes and their frequency as a percentage.
 Step 2: Arrange the rows in the decreasing order of importance of the causes (i.e., the most
important cause first)
121
 Step 3: Add a cumulative percentage column to the table
 Step 4: Plot with causes on x- and cumulative percentage on y-axis
 Step 5: Join the above points to form a curve
 Step 6: Plot (on the same graph) a bar graph with causes on x- and percent frequency on y-
axis
 Step 7: Draw line at 80% on y-axis parallel to x-axis. Then drop the line at the point of
intersection with the curve on x-axis. This point on the x-axis separates the important
causes (on the left) and trivial causes (on the right)
 Step 8: Review the chart to ensure that at least 80% of the causes are captured
Guerrilla Marketing
The concept of guerrilla marketing was invented as an unconventional system of

promotions that relies on time, energy and imagination rather than a big marketing budget.
Typically, guerrilla marketing campaigns are unexpected and unconventional, potentially
interactive, and consumers are targeted in unexpected places. The objective of guerrilla
marketing is to create a unique, engaging and thought-provoking concept to generate buzz, and
consequently turn viral. The term was coined and defined by Jay Conrad Levinson in his book
Guerrilla Marketing. The term has since entered the popular vocabulary and marketing
textbooks.
Guerrilla marketing involves unusual approaches such as intercept encounters in public

places, street giveaways of products, PR stunts, or any unconventional marketing intended to
get maximum results from minimal resources. More innovative approaches to Guerrilla
marketing now utilize cutting edge mobile digital technologies to engage the consumer and
create a memorable brand experience.
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KURIAS AYURVEDA HOSPITALS Pvt. Ltd.

The Ayurvedic therapy is either palliative (samanam) or purificatory (sodhanam). The

In a nutshell, Ayurveda recommends socio-economic adjustments, modification of personal

Benefits of Ayurveda over Allopathy

Naturopathy is based on the fundamental principles of Ayurveda. The basic tenet of

The healthcare sector in India

Growing population, increasing affordability, comparative cheaper treatment costs as

Medical tourism in India

Medical tourism and Ayurveda

Competition in the Ayurvedic Treatments Industry

Reasons citing massive investments in Ayurveda treatments

Brief Profile – Dr. Anish Kuriyas (Promoter KEAHPL)

Mr. Oueseph Ulahannan Kurias

Mr. Kurian Paul Kurias

Mr. Mathew Paul Kurias

Dr. Anish – Experience and Expertise in Ayurveda

Dr. Anish – Exceptional Management Competency

The skill sets which Dr Anish brings to an organization is intangible

Recent PricewaterhouseCoopers’ research supports the view that a significant proportion of

Intangible assets, therefore, provide potential competitive advantage. Management’s ability

1. Dentistry 17. Joint pain

The Panchakarma therapy of Ayurveda is comprised of five basic types of advanced

10. Dhanyamla Dhara

11. Njavara Kizhi

12. Dhanya Kizhi

Ayurvedic Solutions for the 21st Century

1.Single drug treatment for 3 days for child wheezing

2.Keraleeya and Panchakarma treatment

2. Back & Neck

3. Hair & Scalp Care

1.Pure herbal products

The common symptoms are:

2.Keraleeya Panchakarma to balance changes

Duration: 2-3 Days

Duration: 4-5 Days

Duration: 3-4 Days

Duration: 2-3 Days

Computer Vision Syndrome

Duration: 4-5 Days

Duration: 2-3 Days

Duration: 1-3 Days

1. Computer Vision Syndrome

1. Job Hazards treatments for the working professional

2. EGA Treatment – Age reversal Technique

3. Problems with Adolescent Children

The package includes treatments like,

Motherhood is a culmination of womanhood and it is quintessential for the survival of the

Special Therapies like, Post natal care therapies are to be admitted.

Padasubhakari (foot massage) is applied to enhance the circulation of blood as there is a

Sarvanga Abhayanga (Whole body Massage) is an essential element in this package as it

Three distinct stages are involved in Ayurvedic Detoxification

Preparation of the body

Follow-up therapies after the detoxification

Smooth .Enhances body resistance Impacts softness of leg & sole

Improves power of vision .Reduces inflammation of varicose veins

Helps proper function of the sense organs

Improves blood circulation

Relaxes the muscle & nerve fibres

Promote hair growth

6. Computer Vision Syndrome

High levels of stress & Irritability

Disturbed sleep & Insomnia

Loss of appetite and irregular bowel system

Enhances body resistance Impacts softness of leg & sole