Hays Healthcare Ltd, which supplies doctors, physiotherapists, occupational therapists and operating department practitioners to hospitals, for the year ended 30 June 2012 showed much improved turnover of £15.4m against £11.4m in 2011. Cost of sales of £13m (2011: £9m) and administrative expenses of £1.9m (2011: £2.4m) led to a profit before tax of £510,000, a big improvement on the loss of £45,000 in 2011.