xi.) Provision, contingent liabilities and contingent
assets

A provision is recognised when the company
has a present obligation (legal or constructive)
as a result of past event and it is probable that an
outflow of resources will be required to settle the
obligation in respect of which a reliable estimate
can be made. Provisions are not discounted to
its present value and are determined based
on Management's estimate for the amount
required to settle the obligation at the balance
sheet date.

Contingent liability is a possible obligation
arising from past events and whose existence
will be confirmed only by the occurrence or
non-occurrence of one or more uncertain
future events not wholly within the control of the
entity or a present obligation that arises from
past events but is not recognized because it
is not probable that an outflow of resources
embodying economic benefits will be required
to settle the obligation or the amount of the
obligation cannot be measured with sufficient
reliability. The Company does not recognize a
contingent liability but discloses its existence in
the financial statements.

Contingent assets are neither recognised nor
disclosed in the financial statements,since this
may result in the recognition of income that
may never be realised. However, when the
realisation of income is virtually certain, then the
related asset is not a contingent asset and is
recognized.

Provisions, contingent liabilities and contingent
assets are reviewed at each balance sheet date.

xii. ) Earnings per share

Basic Earnings per share

Basic Earnings Per Share ('EPS') is calculated
by dividing the profit attributable to the equity
shareholders of the company by the weighted
average number of equity shares outstanding
during the year.

Diluted Earnings per share

Diluted earnings per share is computed by
dividing the profit (considered in determination
of basic earnings per share) after considering
the effect associated with dilutive potential
equity shares by the weighted average number
of equity shares considered for deriving basic
earnings per share adjusted for the weighted
average number of equity shares that would
have been issued upon conversion of all dilutive
potential equity shares.

xiii. ) Cash flow statement

Cash flows are reported using the indirect
method, whereby profit for the year is adjusted
for the effects of transactions of a non-cash
nature, any deferrals or accruals of past or future
cash receipts or payments and item of income or
expenses associated with investing or financing
cash flows. The cash flows are segregated into
operating, investing and financing activites. The
Company considers all highly liquid investments
that are readily convertible to known amounts of
cash to be cash equivalents.

xiv. ) Cash and cash equivalents

Cash and cash equivalents in the balance
sheet and cash flow statement consists of cash
on hand, deposits held at call with financial
institutions, other short-term, highly liquid
investments with original maturities less than
three months which are readily convertible to
known amounts of cash and which are subject
to insignificant risk of changes in value.

xv. ) Dividend

The company recognises a liability for any
dividend declared but not distributed at the end
of the reporting period, when the distribution is

authorised and the distribution is no longer at
the discretion of the company on or before the
end of the reporting period.

xvi. ) Related parties transactions

The company has a policy to recognize and
identify related party transactions; disclosures
of related party transactions have been made
wherever applicable.

xvii. ) Foreign Currency Transactions

Foreign exchange transactions are recorded at
the rates prevailing on the date of transactions.
Exchange rate differences arising on foreign
exchange transactions settled during the year
are recognized in the statement of profit and
loss for the year. Monetary assets and liabilities
denominated in foreign currencies as at the
balance sheet date are translated at the closing
exchange rates on that date and the resultant
exchange differences are recognized in the
statement of profit and loss.Non-monetary
items which are carried in terms of historicalcost
denominated in a foreign currency should be
reported using the exchange rate at the date of
the transaction. Non-monetary items which are
carried at fair value or other similar valuation
denominated in a foreign currency should be
reported using the exchange rates that existed
when the values were determined

xviii. ) Borrowing Costs

Borrowing costs that are attributable to
acquisition, construction or production of
qualifying assets are capitalised as part of
such assets. A qualifying asset is an asset that
necessarily takes a substantial period of time to
get ready for its intended use. All other borrowing
costs are recognised as an expense in the period
in which they are incurred.

xix. ) Events after reporting date

Where events occurring after the balance sheet
date provide evidence of conditions that existed
at the end of the reporting period, the impact
of such events is adjusted within the financial
statements. Otherwise, events after the balance
sheet date of material size or nature are only
disclosed.

transfer. Given the significance of the consumable stock consistently held at these centers, the company has adopted
a new policy wherein consumables transferred to diagnostic centers are recognized as inventory at those centers and
are expensed only when consumed or used.

As a result of this policy change, the profit before tax for the financial year 2023-24 has increased by Rs 579.04 Lakhs,
representing a 27.70% increase. This adjustment reflects a one-time impact on the year's profit and is not expected to
materially affect profitability in future periods.

In accordance with Accounting Standard (as) 5, ""Net Profit or Loss for the Period, Prior Period Items and Changes in
Accounting Policies,"" prior period items include errors discovered in the preparation of financial statements for one or
more prior periods. Such errors may arise from mathematical mistakes, incorrect application of accounting policies,
misinterpretation of facts, or oversight. Given that the revised policy addresses an error in the application of the previous
accounting policy, the resulting increase in profit of Rs 579.04 Lakhs should be classified as a prior period item."

Note No. 35 : Segment reporting

Primary segments - Business Segments

The company primarily operates state-of-the-art laboratories providing comprehensive pathological investigations
and radiology services. Other activities conducted by the company are ancillary to its main business and do not
significantly impact the financial statements. Consequently, in accordance with Accounting Standard 17 on Segment
Reporting, the company has identified a single reportable business segment: "Diagnostics Services." As a result,
segment information has not been disclosed.

Secondary segments - Geographical Segments

The company operates primarily in india and there is no other significant geographical segment.

Note No. :- 37 : Other statutory information

In the opinion of the board of directors, the current assets, loans and advances have a value on realization in the
ordinary course of business at least equal to the amount at which they are stated in the balance sheet.

Balances with trade receivables / trade payables and loans & advances are subject to confirmation.

Previous year's figures have been regrouped /rearranged wherever necessary to make them comparable with current
year's figures.

The company does not have any benami property, where any proceeding has been initiated or pending against the
company for holding any benami property.

The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013
or section 560 of Companies Act, 1956 during the financial year.

The company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

The company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies
(ROC) beyond the statutory period.

The company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign
entities (Intermediaries) with the understanding that the Intermediary shall: (a) directly or indirectly lend or invest in
other persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries)
or (b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

The company has not received any fund from any person(s) or entity(ies), including foreign entities (funding party)
with the understanding (whether recorded in writing or otherwise) that the company shall: (a) directly or indirectly lend
or invest in other persons or entities identified in any manner whatsoever by or on behalf of the funding party (ultimate
beneficiaries) or (b) provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

The company does not have any transaction to report that is not recorded in the books of accounts and that has been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

The company has not been declared as wilful defaulter by any bank or financial institution or other lender.

The company does not have any immovable property (other than properties where the company is the lessee and
the lease agreements are duly executed in favour of the lessee) whose title deeds are not held in the name of the
company.

The company confirms that the quarterly returns or statements of current assets, filed with banks or financial institutions
in relation to borrowings secured by current assets, are in agreement with the books of accounts.