Interim report
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Deloitte Haskins & Sells LLP Chartered Accountants 7th Floor , Building 10 , Tower B , DLF Cyber City Complex , DLF City Phase - II , Gurugram 122 002 , Haryana , India Phone : +91 124 679 2000 Fax : +91 124 679 2012 INDEPENDENT AUDITOR'S REVIEW REPORT CONSOLIDATED FINANCIAL RESULTS To The Board of Directors of Dr. Lal PathLabs Limited ON REVIEW OF INTERIM 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Dr. Lal PathLabs Limited ( " the Parent " ) and its subsidiaries ( the Parent and its subsidiaries together referred to as " the Group " ) , for the quarter and six months ended 30 September , 2021 ( " the Statement " ) being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended . 2. This Statement , which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors , 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 Section 133 of the Companies Act , 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India . Our responsibility is to express a conclusion on the Statement based on our review . 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ( SRE ) 2410 " Review of Interim Financial Information Performed by the Independent Auditor of the Entity " , issued by the Institute of Chartered Accountants of India ( ICAI ) . A review of interim financial information consists of making inquiries , primarily of Parent's personnel responsible for financial and accounting matters , and applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143 ( 10 ) of the Companies Act , 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit . Accordingly , we do not express an audit opinion . 4. The Statement includes the results of the entities listed in Annexure A. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above nothing has come to our attention that causes us to believe that the accompanying Statement , prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India , has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended , including the manner in which it is to be disclosed , or that it contains any material misstatement . Regd . Office : Indiabulls Finance Centre , Tower 3 , 27th - 32nd Floor , Senapati Bapat Marg , Elphinstone Road ( West ) , Mumbai - 400013 , Maharashtra , India ( LLP Identification No. AAB - 8737 )