‘MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)
Annexure: V

‘Summary of Significant Accounting Policies

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

22

 

 

Summary of significant accounting policies (continued)

Earnings per share
Basic earnings per share is calculated by dividing the net profit or loss attributable to equity holder of Parent Company (after deducting preference dividends and
attributable taxes) by the weighted average number of equity shares outstanding during the period. Partly paid equity shares are treated as a fraction of an equity share to the
‘extent that they are entitled to participate in dividends relative to a fully paid equity share during the reporting period. Equity shares that will be issued upon the conversion
‘of a mandatorily convertible instrument are included in the calculation of basic earnings per share from the date the contract is entered into.

‘The weighted average number of equity shares outstanding during the period is adjusted for events such as bonus issue, bonus element in a rights issue, share split, and
reverse share split consolidation of shares) that have changed the number of equity shares outstanding, without a corresponding change in resources,

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average number of shares
outstanding during the period are adjusted for the effects ofall dilutive potential equity shares,

Cash flow statement
Cash flow statement is prepared in accordance with the indirect method prescribed in Ind AS 7'Statement of Cash Flows!

Operating segments
(Operating segments are reported in a manner consistent with the internal reporting provided to chief operating decision maker (CODM).:The Managing Director is the Group,
CODM within the meaning of Ind AS 108,

Events after Reporting date
‘Where events occurring after the Balance Sheet date provide evidence of conditions that existed at the end of the reporting period, the impact of such events,
within the consolidated financial statements. Otherwise, events after the Balance Sheet date of material size or nature are only disclosed.

 

adjusted

231
