LALPATHLAB2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member LALPATHLAB2019-10-012019-12-31in-bse-fin:OneOperatingExpenses02Member LALPATHLAB2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member LALPATHLAB2019-10-012019-12-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LALPATHLAB 2019-04-01 2020-03-31 2020-01-21 INR Millions Third 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. 2019-10-01 2019-12-31 Unaudited Standalone 3104000000.00 133000000.00 3237000000.00 708000000.00 0.00 0.00 587000000.00 37000000.00 174000000.00 1045000000.00 2551000000.00 686000000.00 0.00 686000000.00 157000000.00 18000000.00 175000000.00 0.00 511000000.00 0.00 0.00 0.00 0.00 511000000.00 0.00 511000000.00 0.00 0.00 833000000.00 10 6.20 6.19 0.00 0.00 6.20 6.19 1.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 3 February, 2020. n2.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. n3.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 1437 million and lease liabilities amounting to INR 1280 million. Consequently on transition to Ind AS 116, profit before tax for the current quarter and nine months ended 31 December 2019 is lower by INR 23 million and INR 72 million respectively. n4.tDuring the quarter ended 30 June, 2019, quarter ended 30 September 2019 and quarter ended 31 December 2019, the Company has made a further investment of INR 30 million, INR 500 million and INR 69 million respectively in its wholly owned subsidiary, PathLabs Unifiers Private Limited, through subscription of additional equity shares. n5.tThe Board of Directors of the Company had approved an interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 8 November, 2019 which was paid during the quarter ended on 31 December 2019. n6.tThe Board of Directors in their meeting held on 3 February, 2020 have approved the “Scheme of Amalgamation” of ‘APL Institute of Clinical Laboratory & Research Private Limited’ (APL), a wholly owned subsidiary, with the Company w.e.f. 1 April, 2020 (the appointed date). As per the said scheme the undertaking of APL shall stand transferred to and vested in the Company on a going concern basis without any further act, deed of matter. The scheme of amalgamation is subject to approval by the shareholder's, National Company Law Tribunal and other statutory approvals. n7.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 n8. The Company elected to exercise the option permitted under section 115BAA of the Income-tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019 during the previous quarter. The full impact of this change was recognised in the Statement of Profit and Loss for the quarter and six months ended 30 September, 2019. Provision for income tax for the quarter and nine months ended 31 December, 2019 and measurement of deferred tax assets has been done considering the reduced rate prescribed in the said section. Single segment 2019-04-01 2019-12-31 Unaudited Standalone 9861000000.00 436000000.00 10297000000.00 2183000000.00 0.00 0.00 1732000000.00 110000000.00 495000000.00 3226000000.00 7746000000.00 2551000000.00 0.00 2551000000.00 652000000.00 20000000.00 672000000.00 0.00 1879000000.00 0.00 0.00 0.00 0.00 1879000000.00 11000000.00 1890000000.00 0.00 0.00 833000000.00 10 22.82 22.76 0.00 0.00 22.82 22.76 Fees to collection centers/channel partners 411000000.00 Other expenses 634000000.00 Fees to collection centers/channel partners 1311000000.00 Other expenses 1915000000.00