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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 31 July, 2020.  n2.tThese financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and other accounting principles generally accepted in India.  n3.tFigures for the quarter ended 31 March, 2020  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 ended 31 December, 2019, which were subjected to limited review.  n4.tDuring the quarter ended 30 June, 2020 the Company has made a further investment of INR 15 million in its wholly owned subsidiary, Pathlabs Unifiers Private Limited, through subscription of additional equity shares.  n5.tThe Board of Directors in their meeting held on 3 February, 2020 have approved the “Scheme of Amalgamation” of APL Institute of Clinical Laboratory &amp; Research Private Limited with the Company w.e.f. 1 April, 2020 (the appointed date). As per the said scheme the undertaking of this company 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 shareholders, National Company Law Tribunal and other statutory approvals.  n6.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.  n7.tThe Company has taken into account the possible impacts of COVID-19 in preparation of these interim standalone financial results, including but not limited to its assessment of liquidity and going concern assumption, recoverable values of its financial and non-financial assets, impact on revenues and on costs. The Company has considered internal and certain external sources of information including credit reports, economic forecasts and industry reports upto the date of approval of the financial results and expects to recover the carrying amount of its assets. The impact of COVID-19 may differ from that estimated as at the date of approval of these interim standalone financial results. Such changes, if any, will be prospectively recognised. The Company will continue to closely monitor any material changes to future economic conditions.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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