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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes to the Unaudited standalone financial results:   1. The above unaudited standalone financial results of MedPlus Health Services Limited ('the Company') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“listing regulations”) from time to time. These unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on January 31, 2025. These financial results have been subjected to limited review by the Statutory Auditors of the Company and the auditors have expressed and issued an unmodified review report on the same.   2. During the year ended March 31, 2022, the Company has completed its Initial Public Offering (IPO) of 17,573,342 equity shares of face value of Rs. 2 each for cash at an issue price of Rs. 796 per equity share aggregating to Rs. 13,982.95 million, consisting of Fresh Issue of 7,544,511 equity shares amounting to Rs. 6,000 million and an offer for sale of 10,028,831 equity shares amounting to Rs. 7,982.95 million by the Selling Shareholders. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) with effect from December 23, 2021.   5. The earnings per equity share for the quarters and nine months ended are not annualised.   6. During the year ended March 31, 2024, pursuant to an assessment of future profitability of the operations of the Company, the management has recognized deferred tax assets amounting to Rs. 33.59 million on unused business losses and unabsorbed depreciation of earlier years.   7. The above financial results are also available at the Stock Exchange's website i.e. www.bseindia.com, www.nseindia.com and the Company's website www.medplusindia.com.   For and on behalf of the Board of Directors of   MedPlus Health Services Limited   G. Madhukar Reddy   Managing Director and Chief Executive Officer   DIN: 00098097   Place: Hyderabad   Date: January 31, 2025</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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