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 Consolidated 3352000000.00 144000000.00 3496000000.00 712000000.00 0.00 0.00 583000000.00 38000000.00 163000000.00 1106000000.00 2602000000.00 894000000.00 0.00 894000000.00 341000000.00 -38000000.00 303000000.00 0.00 591000000.00 0.00 0.00 0.00 0.00 591000000.00 4000000.00 595000000.00 588000000.00 3000000.00 592000000.00 3000000.00 833000000.00 10 7.14 7.13 0.00 0.00 7.14 7.13 i.tThe above consolidated results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 13 August, 2019. nii.tThe above consolidated results represent consolidated results of the Company and its subsidiaries (together referred to as 'the Group'). niii.tThese financial results of the Group 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. niv.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 Parent 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. There was no impact on the profit after tax for the quarter ended 30 June, 2018. nv.tDuring the quarter ended 30 June, 2019 , Pathlabs Unifiers Private Limited (a subsidiary) has purchased the business of “Bawankar Pathology” engaged in the business of providing pathological diagnostics services in Bhandara, on a going concern basis for a purchase consideration of INR 52.00 million. nvi.tAs approved in their meeting held on 13 June, 2019, subsequent to the quarter end, the Board of Directors of PathLabs Unifiers Private Limited (a subsidiary), acquired an equity stake of 70% in Centrapath Labs Private Limited engaged in pathology business for a consideration of INR 469 Million. nvii.tEffective 1 April, 2019, Ind AS 116 Leases” has been adopted by the Group 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 1,477 million and lease liabilities amounting to INR 1,320 million. Consequently on transition to Ind AS 116, profit before tax for the current quarter is lower by INR 25 million. nviii.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. nix.tThe Board of Directors, which has been identified as being the chief operating decision maker (CODM), evaluates the Group's performance, allocates resources based on the analysis of the various performance indicators of the Group as a single unit. Therefore there is no reportable segment for the Group, 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 436000000.00 Other expenses 670000000.00