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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">i.tThe above consolidated results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 6 November, 2020 respectively.  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 has 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 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India.  niv.tThe Board of Directors of the Parent Company have approved an interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 6 November, 2020.  nv.tSubsequent to the quarter and half year ended 30 September, 2020, pursuant to approval of the Board of Directors of Pathlabs Unifiers Private Limited ( PUPL ) (a wholly owned subsidiary), PUPL has signed binding term sheets on 6 November, 2020 for the acquisition of the business of Bindish Diagnostic Laboratory LLP (“BDL”), in Jamnagar, Gujarat on a going concern basis, for a purchase consideration not exceeding INR 40 million and equity stake of 70% in ChanRe Diagnostic Services Private Limited (“CDSPL”), in Bengaluru, Karnataka, for a purchase consideration not exceeding INR 175 million. BDL and CDSPL are engaged in the business of providing pathological diagnostic services.  nvi.tThe Board of Directors of the Parent Company and one of the subsidiary company's 'APL Institute of Clinical Laboratory &amp; Research Private Limited' ( APL ), in their respective meetings held on 3 February, 2020 have approved the “Scheme of Amalgamation” of APL with the Parent 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 Parent 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.  nvii.tThe Board of Directors of the Group, 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.  nviii.tThe Indian Parliament has approved the Code on Social Security, 2020 (‘the Code’) which, inter alia, deals with employee benefits during employment and post-employment. The Code has been published in the Gazette of India. The effective date of the Code is yet to be notified and the rules for quantifying the financial impact are also yet to be issued. In view of this, the impact of the change, if any, will be assessed and recognised post notification of the relevant provisions.  n  nDue to size constraint please refer PDF file for note no. IX and X</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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