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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial results of Vijaya Diagnostic Centre Limited ( the Company ) and its subsidiaries (the Company and its subsidiaries together referred to as  the Group ) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards ( Ind AS ) prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder, other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.   2. The above consolidated financial results were reviewed by the audit committee and approved by the Board of Directors in their respective meetings held on August 05, 2024. The statutory auditors have carried out limited review of the above results for the quarter ended 30 June 2024. An unmodified report has been issued by them thereon.   3. The consolidated figures for the quarter ended 31 March 2024 are the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year to date consolidated figures up to the third quarter ended 31 December 2023, which were subject to limited review.   4. The Group has one reportable segment (viz. Diagnostic Services) as per the requirements of Ind AS 108  Operating Segments .   5. During the previous year, the Company has incurred an amount of Rs. 205 lakhs for the evaluation of various acquisitions towards financial, legal and tax due diligence and for market study on the diagnostic business in target  geographies. These expenses have been categorised as exceptional items as these are not incurred in the ordinary course of business of operations of the Company.   6. During the quarter ended 30 June 2024, the Company has issued 2,51,757 equity shares of face value of Re. 1/- respectively on exercise of employee stock options.   7. During the quarter ended 30 June 2024, the Company has granted 2,41,470 employee stock options to eligible employees pursuant to the 'Employee Stock Option Plan 2018' as approved by the Nomination and Remuneration Committee of the Board of Directors at their meeting held on 08 May 2024.   8. The Board of Directors of the Company in their meeting held on 26 June 2024, have considered and approved the proposed Scheme of Amalgamation ('Scheme ) wherein Medinova Diagnostic Centre Limited (Transferor Company)  would merge into the Company with effect from April 01st, 2024 (‘the Appointed Date”) under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, and other rules and regulations framed thereunder ( Scheme ). The aforesaid Scheme is subject to the approval of Stock Exchanges, SEBI, Shareholders and Creditors of the respective companies and National Company Law Tribunal, and such other approvals, permissions, and sanctions of regulatory and other authorities as may be necessary.   9. The results of the Group are available for investors at www.vijayadiagnostic.com, www.nseindia.com and www.bseindia.com</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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