LALPATHLAB2018-10-012018-12-31in-bse-fin:OneOperatingExpenses01Member LALPATHLAB2018-10-012018-12-31in-bse-fin:OneOperatingExpenses02Member LALPATHLAB2018-10-012018-12-31in-bse-fin:FourOperatingExpenses01Member LALPATHLAB2018-10-012018-12-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LALPATHLAB 2018-04-01 2019-03-31 2019-01-17 INR Millions Third quarter Single segment The Company is solely engaged in the business of running laboratories for carrying out Pathological investigations of various branches of Bio-chemistry, Hematology, Histopathology, Microbiology, Electrophoresis, Immuno-chemistry, Immunology, Virology, Cytology, other pathological and radiological investigations. 2018-10-01 2018-12-31 Unaudited Standalone 2828000000.00 119000000.00 2947000000.00 635000000.00 0.00 0.00 501000000.00 2000000.00 90000000.00 1066000000.00 2294000000.00 653000000.00 0.00 653000000.00 211000000.00 -1000000.00 210000000.00 0.00 443000000.00 0.00 0.00 0.00 0.00 443000000.00 1000000.00 444000000.00 0.00 0.00 0.00 0 5.38 5.37 0.00 0.00 5.38 5.37 I.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 8 February, 2019. nII.tThese financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. nIII.tThe Hon’ble New Delhi Bench and Hon’ble Ahmedabad Bench of the National Company Law Tribunal (‘Hon’ble Tribunal’ or ‘NCLT’) sanctioned the Scheme of Amalgamation between the Company (Transferee Company) and its wholly owned subsidiary (Transferor Company) by the name Delta Ria and Pathology Private Limited on October 23, 2018 and December 11, 2018 respectively. nThe appointed date as per scheme is 1 April, 2017. The Scheme envisages transfer of all properties, rights, assets, interests and claims of the Transferor Company to the Transferee Company. Pursuant to the Scheme becoming effective, the amalgamation has been accounted for under the ‘pooling of interests’ method in accordance with Ind AS 103 “Business Combinations” and the assets, liabilities and reserves of the Transferor Company have been accounted for at their book value, in the books of Transferee Company. Accordingly, the results for the quarters and year to date periods ended 30 September 2018, 31 December 2017 and year ended 31 March, 2018 have been restated to give effect of the amalgamation. Consequent to this restatement, the impact on profit after tax for the quarter ended 30 September 2018 is INR Nil , profit after tax for the quarter and nine months ended 31 December 2017 is higher by INR 1 million and INR 2 Million respectively and profit after tax for the year ended 31 March, 2018 is higher by INR 2 million. nIV.tDuring the nine months ended 31 December, 2018, the Company has issued 8,866 equity shares having face value of Rs. 10 each to the employees on exercise of employee stock options. nV.tEffective 1 April, 2018, Ind AS 115 “Revenue from contracts with Customers” has been adopted by the Company using the cumulative catch-up transition method applied to contracts that were not completed as of 31 March, 2018. Accordingly, the comparatives have not been retrospectively adjusted. The adoption of Ind AS 115 did not have any material impact on the standalone results for the quarter and nine months ended 31 December, 2018. nVI.tDuring the year ended 31 March 2018, the Company had acquired 70% equity stake in Dr. Lal Pathlabs Bangladesh Pvt. Ltd., Bangladesh for a total consideration of Rs 18.09 million. During the quarter ended 31 December, 2018, the Company has made a further investment of Rs 24.58 million in Dr. Lal PathLabs Bangladesh Pvt. Ltd. through subscription of additional shares. nVII.tThe Board of Directors had approved an interim dividend of Rs. 2.50 per equity share (face value of Rs. 10/- each) at their meeting held on 6 November, 2018 which was subsequently paid in the quarter ended on 31 December 2018. nVIII.tThe Board of Directors of the Company, which has been identified as being the chief operating decision maker (CODM), evaluates the Company's performance, allocates resources based on the analysis of the various performance indicators of the Company as a single unit. Therefore there is no reportable segment for the Company, in accordance with the requirements of Indian Accounting Standard 108- 'Operating Segments', prescribed under Section 133 of the Companies Act, 2013. n 2018-04-01 2018-12-31 Unaudited Standalone 8729000000.00 335000000.00 9064000000.00 1917000000.00 0.00 0.00 1467000000.00 6000000.00 263000000.00 3159000000.00 6812000000.00 2252000000.00 0.00 2252000000.00 798000000.00 -40000000.00 758000000.00 0.00 1494000000.00 0.00 0.00 0.00 0.00 1494000000.00 3000000.00 1497000000.00 0.00 0.00 0.00 0 18.15 18.12 0.00 0.00 18.15 18.12 Fees to collection centers/channel partners 367000000.00 Other expenses 699000000.00 Fees to collection centers/channel partners 1117000000.00 Other expenses 2042000000.00 0.00 0.00 0.00