METROPOLIS2023-04-012023-06-30 METROPOLIS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member METROPOLIS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member METROPOLIS2023-06-30 METROPOLIS2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 542650 METROPOLIS NOTLISTED Metropolis Healthcare Limited Equity 2023-04-01 2024-03-31 2023-08-02 2023-07-26 INR Lakhs First quarter 14:15:00 17:40:00 2023-08-02 2023-08-02 Not applicable Single segment Pathology Services 2023-04-01 2023-06-30 Unaudited Standalone 2562934000.00 27813000.00 2590747000.00 527938000.00 0.00 0.00 584719000.00 58251000.00 199864000.00 867653000.00 2238425000.00 352322000.00 0.00 352322000.00 94720000.00 -3731000.00 90989000.00 0.00 261333000.00 0.00 0.00 0.00 0.00 261333000.00 -4093000.00 257240000.00 0.00 0.00 102422000.00 2 5.10 5.09 0.00 0.00 5.10 5.09 1. The standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards ( Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. 2. The standalone financial results of the Company have been reviewed by the Audit Commitice at their meeting held on 02 August 2023 and thereafter approved by the Board of Directors.The statutory Auditors have issued an unmodified review report on the above standalone financial results The figures for the three months ended 31 March 2023 are arrived at as difference between audited figures in respect of the full financial year and unaudited published figures up to nine months ended 31 December 2022 3. Disclosure of segment -wise information is not applicable. as pathology services is the Company's only business segment 4. The Board of Directors of the Company, at their meeting held on 11 February 2022, accorded in-principle approval for the voluntary liquidation of Dr. Ganesan’s Hitech Diagnostic Centre Private Limited ('Hitech'), a wholly owned subsidiary of the Company. to be carried out under the provisions of Insolveney and Bankruptcy Code, 2016. The Board of Directors of Hitech in their mecting dated 01 April 2022 and the members of Hitech in their Extra Ordinary General meeting held on 01 April 2022 have aceorded their approval for consolidation of the business of Hitech through voluntary liquidation process. Pursuant to the ongowng liquidation process, the liquidator of Hitech has transferred the entire business undertaking to the Company on a going concern basis on and with effect from 04 June 2022 5. On 16 November 2022, the Income Tax department conducted searches at the premises of the Company and some of its subsidiarics. No assets of the Company or its subsidiaries were seized during this process. The Company has been providing from time to time the information and clarifications sought by the Income Tax authorities. Subsequently, including during the current quarter, the Company and some of its subsidiaries have received notices under sections 147 and 148 of the Income Tax Act,1961, that provide for the reopening of past assessment proceedings. Presently, there is no demand. and accordingly. no adjusiments have been made in the financial results. 6. On review of the pattem of consumption of the future economic benefits embodied in the assets, it was noted that there has been change in expected pattem of consumption of these benefits. Accordingly, with effect from 01 April 2023, the Company has changed its depreciation/ amortization method to Straght Line method from Written down value method for various class of assets to reflect this change. Such a change has been accounted for as a change in an accounting estimate in accordance with Ind AS 8 “Accounting Policies, Change in Accounting Estimates and Errors”. Had the Company continued the previous Written Down Value Method for charging depreciation on all class of assets, charge for depreciation/amortisation for the quarter ended 30 June 2023 and for future period would have been higher by Rs. 265 38 lakhs and Rs. 662.36 lakhs respectively and consequentially deferred tax charge on the same for the quarter ended 30 June 2023 and for future period would have been lower by Rs. 66.80 lakhs and Rs. 166.72 lakhs respectively. 7. The standalone financial results of the Company are available for investors at www metropolisindia.com, wwwnseindia.com and www.bseindia.com Laboratory testing charges 23474000.00 Other Expenses 844179000.00 Items that will not be reclassified subsequently to profit and loss (net of tax) -4093000.00 -4093000.00 0.00 0.00