The following table sets forth a summary of the maturity profile of our contractual undiscounted obligations with definitive
payment terms as of September 30, 2021:

 

Payment due by period
Lessthan  Onetofive More than
Total one year years five years
(in millions)
Borrowings... 567.48 567.48 - =
Trade Payables... 2,235.04 2,235.04 - -

 

 

   
 

Other Financial Liabilities 561.76 11.12 -
Lease Liability... 7,650.96 4,137.18
Total ....

   

Contingent Liabilities Based on Our Restated Financial Information

The following table sets forth our contingent liabilities (to the extent not provided for) as of September 30, 2021:

As of September 30, 2021
(in millions)
Claims against us not acknowledged as debt:
Income tax ...

111.78

 

Value added tax .
Total ....

    

The Company has given corporate guarantee to banks against the loan taken by subsidiary company - Optival Health Solutions
Private Limited of = 1,850.00 million (September 30, 2020: % 1,775.00 million, March 31, 2021: 1,850.00 million, March 31,
2020: 2 1,775.00 million, March 31, 2019: 2 1,050 million) for the purpose of funding its working capital requirement.

Off-Balance Sheet Commitments and Arrangements

We do not have any off-balance sheet arrangements, derivative instruments, swap transactions or relationships with affiliates
or other unconsolidated entities or financial partnerships that would have been established for the purpose of facilitating off-
balance sheet arrangements.

Quantitative and Qualitative Analysis of Market Risks

We are exposed to various types of market risks during the normal course of business. We believe that our principal market
risks are liquidity risk and interest rate risk.

Liquidity Risk

We manage our liquidity needs by carefully monitoring scheduled debt payments and cash requirements for day-to-day business,
as well as on the basis of a rolling 30-day cash flow projection. Long-term liquidity needs from a period of 180 to 360 days are
identified and reviewed at regular interviews. Our liquidity management policy involves projecting cash flows and considering
the level of liquid assets necessary to meet future requirements, monitoring balance sheet liquidity ratios against debt covenants,
maintaining debt financing plans and ensuring compliance with regulatory requirements. We seek to maintain funding
flexibility through an adequate amount of committed credit lines which be drawn upon as and when required. See also “Risk
Factors — Internal Risk Factors — Risks Related to Our Business — Our operations are subject to high working capital
requirements. Our ability to maintain an optimal level of working capital required for our business may impact our operations
adversely.” on page 32.

Interest Rate Risk

We are exposed to market risk with respect to changes in interest rates related to our borrowings. Interest rate risk exists with
respect to our indebtedness that bears interest at floating rates tied to certain benchmark rates as well as borrowings where the
interest rate is reset based on changes in interest rates set by RBI. Interest rates are highly sensitive to many factors beyond our
control, including the monetary policies of the RBI, domestic and international economic and political conditions, inflation and
other factors. Upward fluctuations in interest rates increase the cost of servicing existing and new debts, which adversely affects
our results of operations and cash flows.

Unusual or Infrequent Events or Transactions

Except as disclosed in this Prospectus, to our knowledge, there have been no unusual or infrequent events or transactions that
have in the past or may in the future affect our business operations or future financial performance.

Known Trends or Uncertainties

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