Access DRL$\text{'}$s annual report and $20-$F for the $2019-20$ fiscal year on the Investor Relations section of the company's website $($www$.$drreddys.com$/$investors$/$reports$-$and$-$filings$).$ Answer the following questions using the company's $2019-20$ consolidated financial statements. Be sure not to use DRL$\text{'}$s parent$-$level statements, which are also included in the annual report.

Do the financial statements $($prepared under Ind AS$)$ presented comply with the presentation requirements in IAS $1,$ Presentation of Financial Statements? Support your answer.

Compare basic accounting figures in the Ind AS consolidated financial statements of the annual report with the consolidated financial statements of the $20-$F prepared using IFRS. More specifically, compare total revenue, after$-$tax income $($profit and loss$),$ and operating cash flow under both systems for fiscal $2019-20$ and fiscal $2018-19.$ Then compare the value of total assets and shareholders' equity under both systems as of March $31,2020,$ and March $31,2019.$

Based on your analysis immediately above, do the differences seem material?

Which system is more conservative in how it determines profit and loss, operating cash flow, the value of total assets, and the value of shareholders' equity?