MEDPLUS2023-04-012023-06-30 MEDPLUS2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member MEDPLUS2023-06-30 MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member MEDPLUS2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member MEDPLUS2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member MEDPLUS2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member MEDPLUS2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543427 MEDPLUS NOTLISTED Medplus Health Services Limited Equity 2023-04-01 2024-03-31 2023-08-07 2023-07-10 INR Millions First quarter 15:30:00 18:10:00 2023-08-07 2023-08-07 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 12842960000.00 93930000.00 12936890000.00 99070000.00 10419440000.00 -409580000.00 1475980000.00 232710000.00 524150000.00 544610000.00 12886380000.00 50510000.00 0.00 50510000.00 29260000.00 -16400000.00 12860000.00 0.00 37650000.00 0.00 0.00 0.00 0.00 37650000.00 0.00 37650000.00 37860000.00 -210000.00 37860000.00 -210000.00 238610000.00 2 0.32 0.32 0.00 0.00 0.32 0.32 Notes to the Unaudited consolidated financial results: 1. The above unaudited consolidated financial results of MedPlus Health Services Limited ('The Company') and its subsidiaries (together referred as 'The Group') have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“listing regulations”) from time to time. These unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on August 07, 2023. These financial results have been subjected to limited review by the Statutory Auditors of the Company and the auditors have expressed and issued an unqualified review report on the same. 2. During the year ended March 31, 2022, the Company has completed its Initial Public Offering (IPO) of 17,573,342 equity shares of face value of Rs. 2 each for cash at an issue price of Rs. 796 per equity share aggregating to Rs. 13,982.95 million, consisting of Fresh Issue of 7,544,511 equity shares amounting to Rs. 6,000 million and an offer for sale of 10,028,831 equity shares amounting to Rs. 7,982.95 million by the Selling Shareholders. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) with effect from 23 December 2021. The utilization of IPO proceeds received by the Company (net of IPO related expense) is summarized below: (Rs. In Millions) Objects as per Prospectus Planned utilisation as per Prospectus Utilisation up to June 30, 2023 Unutilised amount as on June 30, 2023* i) Investment in Subsidiary - Optival Health Solutions Private Limited towards their working capital requirements 4,671.70 4,671.70 - ii) General Corporate Purposes 1,111.03 374.03 737.00 Total 5,782.73 5,045.73 737.00 * The aforesaid unutilised proceeds of Rs. 737.00 million have been placed as fixed deposits with bank. 3. The Board of Directors of the Company, at their meeting held on 10 January 2023, have approved a Scheme of amalgamation (Scheme) between the Company and MHS Pharmaceuticals Private Limited (MHS), a wholly owned subsidiary, with an appointed date of 1 April 2023. The management is in the process of filing the Scheme with the National Company Law Tribunal and other regulators for their approval. 4. The Consolidated figures for the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of said financial year. 5. During the quarter and year ended 31 March 2023, based on the assessment of the future taxable profitability of its subsidiary, Optival Health Solutions Private Limited, the Group had recognized deferred tax assets on unexpired portion of tax incentive available u/s 80JJAA amounting to Rs.97.39 million 6. During the quarter and year ended 31 March 2023, the Chief Operating Decision Maker of the Group has carried out necessary change in the composition of its reportable segments. The said exercise has resulted in the Group identifying two reportable segments, i.e. (i) Retail trading of medicines and general items, and (ii) Diagnostic services. The comparative information as presented in the consolidated segment information have been restated to this effect in accordance with Ind AS 108. Other Expenses 544610000.00 a. Retail 12701880000.00 b. Diagnostic Services 138990000.00 c. Others 2090000.00 12842960000.00 0.00 12842960000.00 a. Retail 106960000.00 b. Diagnostic Services -95640000.00 c. Others -40000.00 11280000.00 0.00 -39230000.00 50510000.00 a. Retail 24367880000.00 b. Diagnostic Services 1790610000.00 c. Others 2351160000.00 28509650000.00 0.00 28509650000.00 a. Retail 12648130000.00 b. Diagnostic Services 863480000.00 c. Others 12320000.00 13523930000.00 0.00 13523930000.00 0.00 0.00