 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Closing Equity attributable to owners of the Company (M) 7,305.53 5,278.02 2,913.37
Opening Net Debt (T) (856.41) 544,95 1,043.13
Closing Net Debt (L) 166.40 (356.41) 544.95
Adjusted Average Capital Employed (U=(S+M+T+L)/2) 6,196.77 4,189.96 3,768.06
Capital Turnover ratio (V=R/U) 4.95 6.85 6.03
EBITDA (P) (Rs. In lacs) 23,821.30 15,096.20 13,134.70
Openings Number of Stores (W) 1,775 1,653 1,488
Closing Number of Stores (X) 2,081 1,775 1,653
Average number of Store (Y= (W+X)/2) 1,928 1,714 1571
Average EBITDA Per Store (Z=P/Y) (Rs. In lacs) 12.36 8.81 8.36
EBIT (D) 1,499.43 761.55 727.54
Finance Cost (C ) 548.45, 467.96 500.03
Interest Coverage Ratio (AA=D/C) 27 1.6 15

 

 

 

 

 

 

In accordance with the SEBI ICDR Regulations, the audited financial statements of our Company for the financial years ended
March 31, 2021, March 31, 2020 and March 31, 2019 (collectively, the “Audited Financial Statements”) are available on our
website at www.medplusindia.com/financials.jsp. Further, the audited standalone financial statements of our Material
Subsidiaries, Optival are available at www.medplusindia.com/financials.jsp

Our Company is providing a link to this website solely to comply with the requirements specified in the SEBI ICDR
Regulations. The Audited Financial Statements do not constitute, (i) a part of this Prospectus; or (ii) a prospectus, a statement
in lieu of a prospectus, an offering circular, an offering memorandum, an advertisement, an offer or a solicitation of any offer
or an offer document or recommendation or solicitation to purchase or sell any securities under the Companies Act, the SEBI
ICDR Regulations, or any other applicable law in India or elsewhere. The Audited Financial Statements should not be
considered as part of information that any investor should consider subscribing for or purchase any securities of our Company
and should not be relied upon or used as a basis for any investment decision.

None of our Company or any of its advisors, nor BRLMs or the Selling Shareholders, nor any of their respective employees,
directors, affiliates, agents or representatives accept any liability whatsoever for any loss, direct or indirect, arising from any
information presented or contained in the Audited Financial Statements, or the opinions expressed therein.

RELATED PARTY TRANSACTIONS

For details of the related party transactions, as per the requirements under applicable Accounting Standards i.e. Ind AS 24
‘Related Party Disclosures’ for the six months ended September 30, 2021 and September 30, 2020 and for the financial years
ended March 31, 2021, March 31, 2020 and March 31, 2019, and as reported in the Restated Consolidated Financial
Information, see “Financial Statements — Financial Statements — Annexure VII — Note 43: - Notes to Restated Consolidated
Financial Information — Related Party Disclosures” on page 267.

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