‘MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)
Annexure- VIL
‘Notes to Restated Consolidated Financial Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(All amounts are in Rs. in millions except as otherwise stated)
20 Other financial liabilities ‘As at September 30, _ As at September 30,
ae Med ‘As at March 31, 2021 As at March 31, 2020 As at March 31, 2019
Non-Current
Security deposits 11.12 13.13 11.58 1430 26.02
maz 73.13 1158 74.30 26.02,
Current
Payable for capital goods 54.69 13.36 39.28 18.16 13.19
Salary, bonus and other incentives payable 495.95 505.73 334.07 419.05 253.54
350.68 519.09 373.35 B72 266.73
21 Lease liability ‘As at September30, As at September 30,4 31 Nanrch 31, 2021 As at March 31,2020 As at March 31, 2019
2021 2020
Non-Current
Lease liability (refer note no: 40) 4,624.34 3,431.29 4,001.05, 3,193.39 2,840.34
4,624.34 331.29 4,001.05, 3193.39 2,840.34
Current
Lease liability (refer note no: 40) 800.22 615.74 548.74 528.97 401.13
300.22 15.74 58.74 528.97 a0LI3
22 Provisions ‘As at September 30, As at September 30,
Aa os ‘As at March 31, 2021 As at March 31, 2020 As at March 31, 2019
Non-current
Provision for gratuity (refer note 38) 176.90 187.84 183.51 177.39 81.50
176.90 187.84 183.51 17.39 81.50,
Current
Provision for gratuity (refer note: 38) et 4119 42.03 38.81 17.00
Provision for compensated absences 121.23 126.75 127.05 101.89 65.95,
Provision for refund liability (refer note no 2.2h.) 22.48, 38.30 25.46 30.38 3691
186.85 206.24 19454 171.08 719.86

 

 

Refund liability is accounted for by recording provision based on Companies estimation of expected Sales returns. Refer Nole 2h of these consolidated financial statements Tor Groups
accounting policies on refund liability

Movement in refund liability during the six months period/year ended September 30, 2021, September 30, 2020, March 31, 2021, March 31, 2020 and March 31, 2019

‘As at September 30, As at September 30,
‘As at March 31, 2020 As at March 31, 2019

 

Rartlealiss: 2021 2020 Asat March 31, 2021

Balance as at beginning of the period/ year 25.46 3038 3038 36.91 3477
Add: Additions (Sales returns) during the period /year 228.59 284.03, 594.98 584.55 481.52
Less: Utilised (Sales) during the period/year (231.57) (276.11) (599.90) (691.08) (479.38)
Balances as at end of the period/ year 22.48 38.30 25.46 30.38 3691

 
