 

Term

Description

 

“Adjusted EBITDA Margin”

‘Adjusted EBITDA Margin is the percentage of Adjusted EBITDA divided by revenue from operations.
Adjusted EBITDA Margin is a Non-GAAP Measure.

For further details, see “Certain Conventions, Presentation of Financial, Industry and Market Data
and Currency of Presentation” on page 24

For a reconciliation of Adjusted EBITDA Margin, see “Other Financial Information” on page 280

 

“ARS”

Automatic replenishment system

 

“Average Order Value™

‘Average cost of an order made of our Company’s products

 

“B&M stores”

Brick and mortar stores

 

“CAGR”

Compounded Annual Growth Rate (as a %): (End Year Value/ Base Year Value) ‘ (1/No. of years
between Base year and End year) ~I [* denotes ‘raised to”]

 

“Competition Act”

The Competition Act, 2002, as amended

 

 

 

“CSR” Corporate social responsibility
“DCG” Drugs Controller General Inspector
“DPCO 2013" Drug Prices Control Order, 2013

 

“Drugs and Cosmetics Act” or
CA"

The Drugs and Cosmetics Act, 1940

 

 

 

 

 

 

 

 

“ECL” Expected credit loss

“EGM” Extraordinary General Meeting,

“EHS” Environmental, health and safety
“Environment Act” Environment (Protection) Act, 1986

“ESG” Environmental, social and governance
“FMCG” Fast moving consumer goods

“FSSAI” Food Safety and Standards Authority of India
“EVTPL” Fair value through profit and loss

 

“Hazardous Wastes Rules”

 

Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016

 

“Indian Income Tax Act”

Income Tax Act 1961, as amended

 

“Legal Metrology Department”

A department established under the Legal Metrology Act, 2009

 

“Mature Stores”

For Financial Year 2021, 2020 and 2019, Mature Stores are defined as stores that were opened by end
of Financial Year 2017, 2016, and 2015 respectivel

 

“MRP”

Maximum retail price

 

“NCD”

Non-convertible debenture

 

“Net Asset Value”

Net Asset Value is the restated total equity attributable to owners of the Company.

For further details, see “Certain Conventions, Presentation of Financial, Industry and Market Data
and Currency of Presentation” on page 24

For a reconciliation of Net Asset Value, see “Other Financial Information” on page 280

 

“Net Asset Value per Share”

Net Asset Value per Share is calculated as restated total equity attributable to owners of the Company
divided by weighted average number of shares.

For further details, see “Certain Conventions, Presentation of Financial, Industry and Market Data
and Currency of Presentation” on page 24

For a reconciliation of Net Asset Value per Share, see “Other Financial Information” on page 280

 

“Net Tangible Assets”

Net tangible assets, restated and consolidated, means the sum of all net assets of the Issuer and
excluding intangible assets including goodwill, intangible assets under development and deferred tax
assets each on restated basis and as defined in Indian Accounting Standard 38.

Net Tangible assets is a Non-GAAP Measure.

For further details, see “Other Regulatory and Statutory Disclosures” on page 316

For a reconciliation of Net Tangible assets, see “Other Regulatory and Statutory Disclosures” on page
316

 

 

 

 

“Net Worth” ‘The aggregate of share capital and other equity attributable to the owners of our Company.
“=NLEM” The National List of Essential Medicines — 2011

“NPD” Non-personal data

=NPPA™ The National Pharmaceutical Pricing Authority

 

“Operating Profit”

Restated and consolidated Operating Profit has been calculated as restated and consolidated net profit
before tax excluding other income, finance cost and net loss on fair value changes each on a restated
and consolidated basis.

For further details, see “Other Regulatory and Statutory Disclosures” on page 316

 

“PFCE”

Private final consumption expenditure

 

 

“Return on Net Worth”

 

Return on Net Worth ratio calculated as restated profit for the year attributable to the owners of the
Company divided by Restated total equity attributable to owners of the Company at the end of the year.

For further details, see “Certain Conventions, Presentation of Financial, Industry and Market Data
and Currency of Presentation” on page 23

 

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