‘MedPlus Heal
‘Annexure- VIL

 

Services Limited (formerly known as MedPlus Health Services Private Limited)

[Notes to Restated Consolidated Financial Information
(All amounts are in Rs. in millions except as otherwise stated)

 

27, Revenue fom Contract with customers

For the six months period For the six months period

For the year ended

For the year ended

For the year ended

 

 

 

ended fended
sepuchetonmet _sepieaber ay ‘March 31,2021 “March 31,2020 ‘March 31,2019

1. Revenue from operations
Sale of goods 13.3024 1452983 soasio4 assis 250.49
Sale of services 52.66 904 st zs 2524

(Other operating revenue

Display and other business support income 103.38 m7 16726 18079 14st
Others 1293 792 1768 ey 2413
Tet THs BZ a. BIT

 

 

b, Details of Contract Asset

[As mentioned in the accounting policies fr refund liability, the Group recognises an asset i.e, right tothe returned goods (incded in inventories forthe products expected tobe returned, The Group initially measutes this asset at
the former carrying amount of th inventory, less any expected costs to recover the goods, including any potential decreases in the value ofthe returned goods.

Along with remeasuring the refund Habiliy tthe end of each reporting period, the Group updates the measurement ofthe asset recorded for any revisions to its expected level of returns, as well as any additional decreases inthe

value of the returned product.

[As on Septomber 30, 2021, the Group has Rs.1922 millions (September 30, 2020: Rs. 3357 millions, March 31, 2021: R52495 millions, March 31, 2020: Rs. 25.64 millions, March 31, 2019: Rs 3281 millions) as contract asset

representing the right to the returned goods (included in inventories).

: Detals of deferred revenue

“Tabulated below i the reconciliation of deferred revenue forthe six months period/year ended September 30, 2021, September 30,2020, March 31,2021, March 31, 2020 and March 31,2019

 

For the sixmmonths period For the six months period

 

 

Particulars coe cme For the year ended For the year ended For the year ended
a ee ee “March 31,2021 “March 31,2020 ‘March 31,2019
atance a the beginning of the period] year waa TORT Toa aa Tes
Deferred during the petiod/year 1681 2995 43.05, 33225
Released to the statement of profit and loss e374) 5.9) (087) (25850)
Balance atthe end ofthe period/ year ad Ta waz Ta

 

 

4. Details of contract liabilities

or the six months period For the ix months period

Particulars ended
September 30,2021,
“Ravan from customers 2

fended

September 30,2020
aS

For the year ended.
March 31,2021

aT

For the year ended
“March 31,2020

 

7H

For the year ended
‘March 31,2019

7

Revenue recognised inthe current reporting year that was included in the opening balance of advance from customers is Rs. 208 millions (September 30, 2020 Rs, 51.30 millions, March 3, 2021: Rs53.55 millions, March 31,2020

Rs. 38.08 millions, March 31,2019: Rs.11.82 millions),

€@, Disclosures as per Ind AS 115 - Revenue from contract with customers
a. Reconciliation of Revenue from contract with customers

or the six months period For the six months period

 

 

For the year ended For the year ended For the year ended
Particulars ended ended
celceapa ._ wegueistay “March 31,2021 “March 31,2020 ‘March 31,2019
“Ravens rom contrat with Customers at Conta PRISE TReS85 Tsu SOSTES EDT ase
Less: Discounts offered (6.06) 415) 66) 0705) @2s5)
Revenue from contrat with customers F290, Ta, TTS, Dasa 5873

 

». Disaggregation of revenues
(i Based on geography: Entire revenue from contract with customers is from Indi,
(i Based on business segment

For the six months period For the ix months period

For the year ended

For the year ended

For the year ended

 

 

 

 

  

 

 

 

 

 

 

Particulars ended ended
iinlcte ——_TacnSnetl “March 31,2021, “March 31,2020 ‘March 31,2019
‘Rell Wading of medicines and generaT EMS, TBST TATED SSeS Bas EH
Wholesale cash and carry, and 5923 53.55 12393, 16667 si.05
Pathological testing services 5233, 9.03 zr 28.0 234
Revenue from contract with customers e290 Tass8.57 3507.75 2a 52 55873
«Revenues from significant customers
“There is no transactions with single extemal customer which amounts to 10% or more ofthe Group's revenue
6 Deltas of contract balances
Particulars ‘As at September 30,2021 As a September 30,2020 Asat March 31,2021 Asat March 31,2020 As al March 31,2019)
Trade recivabien Tae wer Bar aie war
Contract Habits 229 735 2150 574 4.99
Contract assets 2 m57 2495 2564 msi
28. Other Income Forthesis months period Forthesismonlhs period rhe year ended For the year ended For the year ended
September 30,2021 September 30,2020 Mer fl al Map ot Mesh aan
Interest income
‘om bank deposits 1738 3608 5276 1533
Others 3 a6 S318 7
Insurance claims received 174 1.96 548 12
Rental income (refer note43(b)) 890 54 aw a249
Amount recoverable from employees 699 49.05 22 5061
Foreign exchange fluctuation gain (net) ost
Profit on Sale of Investments £ 030 ox 2
Gain on de-ecognition of RightoF-use assets 968 nas a .
Lease rent concessions " ns 1278 -
Government grants (refer note 53) 1209 - -
Miscellaneous income 2304 576 20 291 2107
T0978 aes SA T7284 122.08

 

 

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