Aspira Pathlab & Diagnostics Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2022

1. The above financial results of the Company were reviewed and recommended by the Audit Committee and approved by the Board of Directors respective meetings held on 28.05.2022. The statutory auditor of the Company have expressed an unmodified opinion thereon.

2. The financial results of the Company have been prepared in accordance with Indian Accounting standards (Ind AS) as notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act 2013 read with Companies (Indian Accounting Standard) Rules, 2015, and in terms of regulation 33 of the

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and other accounting principles generally accepted in India, to the extent applicable.

3. The figures for the quarter ended 31 March 2022 and 31 March 2021 are the balancing figures between audited figures in respect of full financial year and the published year to date unaudited figures up to the third quarter ended 31 December 2021 and 31 December 2020 respectively, which was subjected to limited

review.

4. The Code on Social Security, 2020 ('Code') relating to employee benefits during employment and post- employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The

Company will assess the impact of the Code when it comes into effect and will record any related impact after the Code becomes effective.

5. The previous period figures have been regrouped/reclassified wherever required.