 

 

 

 

 

 

 

 

Particulars As at and for As at and for As at and for As at and for As at and for
the six month | the six month | the year ended | the year ended | the year ended
ended ended March 31, 2021 | March 31, 2020 | March 31, 2019
Sere 30; September 30,
2020

beginning of the year + Operating Capital

Employed at the end of the year)/2)

Operating ROCE (K = D/J) 13.40% 16.91% 26.08% 19.87%

 

 

 

The above ratios have been computed on the basis of the Restated Consolidated Financial Statements of our Company for the six month periods ended
September 30, 2021 and September 30, 2020 and the financial year ending March 31, 2021 and March 31, 2020, and March 31, 2019.

For six month periods ended September 2020 and September 2021, the Operating ROCE calculation only considers Operating EBIT from April to September
in the respective years unlike the calculation of Operating ROCE for financial years 2019, 2020 and 2021, which consider Operating EBIT from the full
financial years.

Currency and Units of Presentation

All references to:

. “Rupees” or “2” or “INR” or “Rs.” are to Indian Rupee, the official currency of the Republic of India; and
. “USD” or “USS” or “$” are to United States Dollar, the official currency of the United States of America

Our Company has presented certain numerical information in this Prospectus in “lakh”, “million” and “crores” units or in whole
numbers where the numbers have been too small to represent in such units. One million represents 1,000,000, one billion
represents 1,000,000,000 and one trillion represents 1,000,000,000,000. One lakh represents 100,000 and one crore represents
10,000,000.

Figures sourced from third-party industry sources may be expressed in denominations other than millions or may be rounded
off to other than two decimal points in the respective sources, and such figures have been expressed in this Prospectus in such
denominations or rounded-off to such number of decimal points as provided in such respective sources.

Exchange Rates

This Prospectus contains conversion of certain other currency amounts into Indian Rupees that have been presented solely to
comply with the SEBI ICDR Regulations. These conversions should not be construed as a representation that these currency
amounts could have been, or can be converted into Indian Rupees, at any particular rate or at all.

The following table sets forth, for the periods indicated, information with respect to the exchange rate between the Rupee and
other foreign currencies:

 

 

 

Currency As at September 30 As at March 31,
2021 2020 2021 2020 2019
1USD 74.26 73.80 73.50 75.39 69.17

 

 

 

 

 

 

 

 

Source: www.rbi.org.in and www. fbil.org.in
(1) If the RBI reference rate is not available on a particular date due to a public holiday, exchange rates of the previous working day have been disclosed

Industry and Market Data

Unless otherwise indicated, industry and market data used throughout this Prospectus has been obtained or derived from the
report titled ‘Pharmacy Retail in India’ dated November 19, 2021 prepared by Technopak which has been commissioned and
paid for by our Company. Technopak was appointed on June 10, 2021. The industry report titled ‘Pharmacy Retail in India’ is
available on the website of our Company at https://www.medplusindia.com/financials.jsp. For risks in this regard, see “Risk
Factors — We have commissioned, on June 10, 2021, and paid for an industry report from Technopak exclusively for industry
related data in this Prospectus. Accordingly, prospective investors are advised not to place undue reliance on such
information.” on page 36.

The Technopak Report has been commissioned and paid for by our Company.

Industry publications generally state that the information contained in such publications has been obtained from publicly
available documents from various sources believed to be reliable but their accuracy, completeness and underlying assumptions
are not guaranteed and their reliability cannot be assured. The data used in these sources may have been re-classified by us for
the purposes of presentation. Data from these sources may also not be comparable. Industry sources and publications are also
prepared based on information as of specific dates and may no longer be current or reflect current trends. Industry sources and
publications may also base their information on estimates and assumptions that may prove to be incorrect.

The extent to which the market and industry data presented in this Prospectus is meaningful depends upon the reader’s
familiarity with and understanding of the methodologies used in compiling such data. There are no standard data gathering
methodologies in the industry in which business of our Company is conducted, and methodologies and assumptions may vary
widely among different industry sources.

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