‘MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)
Annexure: VI
Statement of Adjustments to Restated Consolidated Financial Information

(All amounts are in Rs, in millions except as otherwise stated)

 

Part A: Statement of restatement adjustments

‘Summarised below are the restatement adjustments made to the profit after tax of the Audited Consolidated Financial Statements of the Group for the six months period ended September
30, 2021, September 30, 2020 and year ended March 31, 2021, March 31, 2020 and March 31, 2019 and their consequential impact on the profit/ (loss) of the Group:

 

‘Six months period | Sixmonths period

 

Yearended | Year ended Year ended
particulars Note No. | ended September ended September 30, 4° ie

er March 31, 2021 | March 31,2020 | March 31, 2019
INet profit after tax as per audited consolidated Financial Statements a7 D7 eat 1735 29.01

|Adjustments
[Material restatement Adjustments:
ki) Audit qualifications x * = 2
[Total

Gi) Adjustments due to prior period items / other adjustments
|Adjustments on account of adoption of Ind AS 116 1

[Depreciation - - - . (446.33)
Finance cost - - 7 . (3876)
Lease expenses * ‘ ‘ * 647.09
[Total : - - - (138.00)

(i) Deferred tax impact on adjustments in () and (i), as applicable

 

[Deferred tax impact on restatement adjustments 2 2 : “ 48.22
Net profit after tax as per Restated Consolidated Financial 63.67 2270 eat 1794 T1923
linformation

 

 

‘Summarised below are the restatement adjustments made to the equity of the Audit .ncial Statements of the Group for the six months period/years ended September
30, 2021, September 30, 2020, March 31, 2021, March 31, 2020 and March 31, 2019 and their consequential impact on the equity of the Group:

 

‘Six months period | Sixmonths period

 

Yearended | Year ended Year ended
particulars Note No. | ended September fended September 30]

a a ee March 31, 2021 | March 31,2020 | March 31, 2019
[Total Equity as per audited consolidated Anancial statements 800977 390541 730109 Sa7808 325189

[Material restatement Adjustments:
Ki) Audit qualifications 7 - - s -
[Total 7 - - . :

|i) Adjustments due to prior period items / other adjustments
|Ajustments on account of adoption of Ind AS 116 L * ‘ ‘ * 620.2)
[rota : - : - 620.32)

(ii) Deferred tax impact on adjustments in () and (i), as applicable

[Deferred tax impact on restatement adjustments 2 i : - 3 181.80

 

 

HTotal equity as per Restated Consolidated Financial Information 500977 390841 7301.08 3278.03 291337

 

 

 

 

 

 

 

 

 

Note : 1 Adjustments on account of adoption of Ind AS 116
Ind AS 116, which is mandatory we April 01, 2019, has replaced existing Ind AS 17 - "Leases'. The Group has applied the modified retrospective approach on transition we, April
01, 2019. However for the restatement purpose, modified retrospective approach has been applied w.e., April 1, 2018. The effect of implementing the standard is as under

- Right of use (ROU) asset recognised on April O1, 2018

- Lease liability recognised on April 01, 2018

- Other expenses are lower in March 31, 2019 by Rs. 647.09 million

- Depreciation and amortisation expenses are higher in March 31, 2019 by Rs. 446.33 million

- Finance costs are higher in March 31, 2019 by Rs. 338.76 million.

 

Lease:

  

Note : 2 Deferred tax assets (net):
Deferred tax has been computed on adjustments made as detailed above and has been adjusted in the Restated Consolidated Financial Information.

Note : 3 Material regrouping : None
Appropriate regroupings have been made in the Restated Consolidated Balance Sheet, Restated Consolidated Statement of Profit & Loss and Restated Consolidated Statement of Cash Flows,
wherever required, by reclassification of the corresponding items of income, expenses, assets, liabilities and cash flows, in order to bring them in line with the accounting policies and
classification as per Ind AS financial information of the Company for the six months period ended September 30, 2021 prepared in accordance with Schedule III of Companies Act, 2013,
requirements of Ind AS 1 and other applicable Ind AS principles and the requirements of the Securities and Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations
2018, as amended.

 

 
