| 1110 | Branch Cash Drawers & Safes | asset | EGP 145,000 | EGP 248,400 | — | EGP 393,400 | — |
| 1120 | CIB & QNB Corporate Bank Accounts | asset | EGP 2,480,000 | EGP 920,000 | EGP 249,000 | EGP 3,151,000 | — |
| 1130 | Card Terminal (Visa/MC) Clearing | asset | EGP 68,500 | — | — | EGP 68,500 | — |
| 1140 | InstaPay Clearing Account | asset | EGP 42,300 | EGP 3,292.60 | — | EGP 45,592.60 | — |
| 1210 | Patient Accounts Receivable (Control) | asset | EGP 18,500 | — | — | EGP 18,500 | — |
| 1310 | Medical & Retail Inventory Asset | asset | EGP 985,000 | — | EGP 142,000 | EGP 843,000 | — |
| 1510 | Medical Laser & Aesthetic Devices (Cost) | asset | EGP 17,180,000 | — | — | EGP 17,180,000 | — |
| 1590 | Accumulated Depreciation — Medical Devices | asset | EGP 2,640,000 | — | — | — | EGP 2,640,000 |
| 2110 | Suppliers Accounts Payable (Control) | liability | EGP 382,600 | — | — | — | EGP 382,600 |
| 2150 | Partner Doctors Revenue-Share Payable | liability | EGP 233,100 | — | — | — | EGP 233,100 |
| 2210 | Deferred Package Revenue (Unearned Sessions) | liability | EGP 412,000 | — | — | — | EGP 412,000 |
| 2220 | Client Wallet & Gift Card Liability | liability | EGP 128,000 | EGP 800 | — | — | EGP 127,200 |
| 2310 | VAT Output Payable (14% ETA) | liability | EGP 164,000 | — | EGP 143,902.60 | — | EGP 307,902.60 |
| 2320 | Withholding Tax Payable (1% WHT) | liability | EGP 14,200 | — | — | — | EGP 14,200 |
| 2410 | Equipment Lease & Bank Loan Facility | liability | EGP 3,400,000 | — | — | — | EGP 3,400,000 |
| 3110 | Shareholders Paid-In Capital | equity | EGP 12,000,000 | — | — | — | EGP 12,000,000 |
| 3210 | Retained Earnings | equity | EGP 1,541,700 | — | — | — | EGP 1,541,700 |
| 4110 | Consultations Medical Revenue | revenue | — | — | — | — | — |
| 4120 | Laser & Energy Treatments Revenue | revenue | — | — | EGP 462,610 | — | EGP 462,610 |
| 4130 | Injectables (Botox, Fillers, PRP) Revenue | revenue | — | — | EGP 410,000 | — | EGP 410,000 |
| 4140 | Skincare Retail & Pharmacy Dispensing Revenue | revenue | — | — | EGP 155,980 | — | EGP 155,980 |
| 5110 | COGS — Injectables & Medical Consumables | cogs | — | EGP 142,000 | — | EGP 142,000 | — |
| 5120 | COGS — Retail Skincare & Dispensed Rx | cogs | — | — | — | — | — |
| 6110 | Medical & Admin Salaries Expense | expense | — | — | — | — | — |
| 6120 | Doctors Commissions & Partner Share Expense | expense | — | — | — | — | — |
| 6210 | Clinic Branches Rent & Mall Service Charges | expense | — | EGP 185,000 | — | EGP 185,000 | — |
| 6230 | Digital Marketing & Influencer Campaigns | expense | — | EGP 64,000 | — | EGP 64,000 | — |
| 6250 | POS Card MDR & Banking Fees | expense | — | — | — | — | — |
| 6280 | Depreciation Expense — Clinic Equipment | expense | — | — | — | — | — |