MedPlus Health Servics
Annexure: VI

 

Limited (formerly known as MedPlus Health Services Private Limited)

Statement of Adjustments to Restated Consolidated Financial Information
ted)
Part B: Reconciliation of total equity as per audited consolidated financial statements with total equity as per Restated Consolidated Financial Information as at March 31, 2019:

(All amounts are in Rs, in millions except as other

 

The Group has followed the same accounting policy choices (transition options as per Ind AS 116) as adopted on April (1, 2019 for transition to Ind AS 116, while preparing the Restated
Consolidated Financial Information for each of the six months period ‘year ended 30 September 2021, 30 September 2020, 31 March 2021, 31 March 2020 and 31 March 2019. As specified in the
Guidance Note, the equity balance computed under Restated Consolidated Financial Information for the year ended 31 March 2019 and equity balance as per audited consolidated financial
statements on 01 April 2019, differs due to restatement adjustments made for the year ended 31 March 2019. Accordingly, following balances as at 31 March 2019 of the Restated Consolidated
Financial Information has not been carried forward to opening balance sheet as at April 01, 2019,

 

 

 

Tartine Right to use asset | Deferred tax asset | Other assets | Lease liability | Retained earnings
[Balance as per Restated Consolidated Financial Information as at March 31, 2019 27686 SaaT 1399 324a7
[Add: Adjustment on account of transition to Ind AS 116 (including corresponding, 287685) (51.80) 20122 G27

 

deterred tax)

 

[Balance as at March 31, 2019 as per Audited Consolidated financial statements for the = 316.67 336.21 - 35722

lyear ended March 31, 2019

 

 

 

 

 

 

 

 

Part C: Non-adjusting items:

Audit Qu:

 

ications in Annexure to Auditors’ Report, which do not require any corrective adjustments in the Restated Consolidated Financial Information

In addition to the audit opinion on the consolidated financial statements, the auditors are required to comment upon the matters included in the Companies (Auditor's Report) Order, 2016 (‘the
CARO 2016 Order") issued by the Central Government of India under sub-section (11) of Section 143 of Companies Act, 2013 on the standalone financial statements as at and for the financial
years ended 31 Match 2019, 31 March 2020 and 31 March 2021 respectively. Certain statements /comments included in the CARO in the standalone financial statements, which do not require
any adjustments in the Restated Consolidated Financial Information are reproduced below in respect of the financial statements presented,

i) Optival Health Solutions Private Limited
For the year ended 31 March 2021:

(Clause (vii) (b) of CARO 2016 order
According to the information and explanations given to us and on the basis of our examination of the records of the company, there are no dues of Income-tax, Goods and Service tax, Value
Added Tax (VAT), Service Tax, Sales Tax, duty of customs, cess which have not been deposited with appropriate authorities on account of any dispute except for the following:

 

 

 

 

 

‘Name of the Statute Nature of dues | Amountin millions | Amount paid | Period to which [Foram where the
under protest | theamount dispute is pending,

relates

[Orissa Sales Tax Act 2005 Value Added Tax ou 073 | FY 201215 and [Sales tax Tribunal
Fy 2013-14

[Central Sales Tax Act, 1956 Sales Tax 1B O16] FY 2008-09 [Assessing Authority

[Telangana
Hincome Tax Act 1001 Tncome Tax 26 ~ [FY 20-12 [Income Tax Appellate

HTribunal, Telangana

 

 

 

Tncome Tax AG, 1961 Tncome Tax 2607 [| FY 201213 [Commissioner of
income Tax (Appeals),
Helangana

lincome Tax Act, 1961 Tncome Tax wo ~ [FY 201617 — [Commissioner of
Income Tax (Appeals),
Helangana

[Karnataka Value Added Tax Act 2007 Value Added Tax Tas 5

Deputy Commissioner|
Jof—- Commissiones|
HTaxes, Kamataka

FY 2014-15, 2015

16 and 2016-17

 

 

income Tax Act, 1961 Tncome Tax 030 [FY 201617 — [Commissioner of
income Tax (Appeals),
Helangana

 

 

 

 

 

 

 

 

*Pertains fo Ritemed Pharma Retail Private Limited (merged with Optival Health Solutions Private Limited w.eF April01, 2016)
