LALPATHLAB2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member LALPATHLAB2019-04-012019-06-30in-bse-fin:OneOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LALPATHLAB 2019-04-01 2020-03-31 2019-07-29 INR Millions First quarter Single segment 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. 2019-04-01 2019-06-30 Unaudited Standalone 3245000000.00 141000000.00 3386000000.00 691000000.00 0.00 0.00 565000000.00 37000000.00 156000000.00 1070000000.00 2519000000.00 867000000.00 0.00 867000000.00 333000000.00 -39000000.00 294000000.00 0.00 573000000.00 0.00 0.00 0.00 0.00 573000000.00 4000000.00 577000000.00 0.00 0.00 833000000.00 10 6.95 6.94 0.00 0.00 6.95 6.94 i.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13 August, 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 23 October, 2018 and 11 December, 2018 respectively. n nThe appointed date as per the scheme was 1 April, 2017. The Scheme envisaged transfer of all properties, rights, assets, interests and claims of the Transferor Company to the Transferee Company n nPursuant to the Scheme becoming effective, the amalgamation had 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 had been accounted for at their book value, in the books of Transferee Company. n nAccordingly, the results for the quarter ended 30 June, 2018 have been restated to give effect of the amalgamation. Consequent to this restatement, the profit after tax for the quarter ended 30 June, 2018 is higher by INR 1 million. niv.tEffective 1 April, 2019, Ind AS 116 Leases” has been adopted by the Company using the modified retrospective transition method. Accordingly, the comparatives for earlier periods presented have not been restated. This has resulted in recognising right of use of assets amounting to INR 1,437 million and lease liabilities amounting to INR 1,280 million. Consequently on transition to Ind AS 116, profit before tax for the current quarter is lower by INR 24 million. nv.tDuring the quarter ended 30 June, 2019, the Company has made a further investment of INR 30 million in its wholly owned subsidiary, PathLabs Unifiers Private Limited, through subscription of additional equity shares. Further, subsequent to the quarter end, the Company has subscribed to additional equity share capital amounting to INR 500 million. nvi.tFigures for the quarter ended 31 March, 2019 are the balancing figures between the audited figures in respect of full financial year and the published year to date unaudited figures up to the third quarter of the year ended 31 March, 2019. nvii.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', notified under the Companies (Indian Accounting Standard) Rules, 2015. n Fees to collection centers/channel partners 429000000.00 Other expenses 641000000.00