Integrated Filing — IndAS



General information about company

Scrip Code 524804
NSE Symbol AUROPHARMA
MSEI Symbol NOTLISTED
ISIN INE406A01037
Name of company AUROBINDO PHARMA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceutical products
Start date and time of board meeting 05-11-2025   16:30:00
End date and time of board meeting 05-11-2025   18:06:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,28,570.00 16,15,384.00
Other income 12,059.00 22,550.00
Total income 8,40,629.00 16,37,934.00
2 Expenses
(a) Cost of materials consumed 2,50,980.00 5,04,496.00
(b) Purchases of stock-in-trade 84,605.00 1,65,385.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,699.00) (12,073.00)
(d) Employee benefit expense 1,27,733.00 2,50,613.00
(e) Finance costs 9,524.00 19,299.00
(f) Depreciation, depletion and amortisation expense 42,919.00 83,489.00
(f) Other Expenses
1 Other Expenses 1,99,141.00 3,78,811.00
Total other expenses 1,99,141.00 3,78,811.00
Total expenses 7,13,203.00 13,90,020.00
3 Total profit before exceptional items and tax 1,27,426.00 2,47,914.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,27,426.00 2,47,914.00
6 Tax expense
7 Current tax 46,303.00 95,375.00
8 Deferred tax (3,524.00) (14,336.00)
9 Total tax expenses 42,779.00 81,039.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 84,647.00 1,66,875.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 166.00 358.00
16 Total profit (loss) for period 84,813.00 1,67,233.00
17 Other comprehensive income net of taxes 54,107.00 94,691.00
18 Total Comprehensive Income for the period 1,38,920.00 2,61,924.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 84,845.00 1,67,320.00
Total profit or loss, attributable to non-controlling interests (32.00) (87.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,38,952.00 2,62,011.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (32.00) (87.00)
21 Details of equity share capital
Paid-up equity share capital 5,808.00 5,808.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.61 28.81
Diluted earnings (loss) per share from continuing operations 14.61 28.81
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 14.61 28.81
Diluted earnings (loss) per share from continuing and discontinued operations 14.61 28.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1.The above unaudited consolidated financial results of Aurobindo Pharma Limited (the Company) including its subsidiaries (collectively known as the Group) and its associates and joint ventures have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2.The above unaudited consolidated financial results have been prepared in accordance with principles and procedures as set out in the Ind AS 110 on Consolidated financial statements and Ind AS 28 on Investments in Associates and Joint ventures notified under Section 133 of the Act and Companies (Indian Accounting Standards) Rules, 2015, as amended. 3.The above unaudited consolidated financial results of the Group as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on November 5, 2025. The results for the quarter and half year ended September 30, 2025 have been reviewed by our statutory auditors. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review for the quarter and half year ended September 30, 2025. 4.The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment. 5.During the quarter and half year ended September 30, 2025: (i) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics B.V., Netherlands through CuraTeQ Biologics Private Limited, India (wholly owned subsidiary) on May 28, 2025. (ii) The Company, incorporated a step-down subsidiary, Cresedemo Pharma LLC through Aurobindo Pharma USA Inc., (wholly owned subsidiary) on June 13, 2025. (iii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma (Malaysia) SDN. BHD. through Helix Healthcare B.V., The Netherlands, (wholly owned subsidiary) on September 17, 2025. (iv) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics (Malta) Limited through CuraTeQ Biologics B.V., The Netherlands, (wholly owned subsidiary) on September 26, 2025. (v) Pharmacin B.V (wholly owned subsidiary of Agile Pharma BV) merged with Agile Pharma BV (wholly owned subsidiary of Helix Healthcare B.V., The Netherlands) w.e.f. July 1, 2025. (vi) Helix Healthcare B.V, The Netherlands, (wholly owned subsidiary) has transfered its 100% stake in CuraTeQ Biologics s.r.o., Czech Republic (wholly owned subsidiary) to CuraTeQ Biologics B.V, The Netherlands (wholly owned subsidiary) w.e.f. July 29, 2025. (vii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Chile SpA through Helix Healthcare B.V, (wholly owned subsidiary) on October 07, 2025. (viii) The Company, incorporated a step-down subsidiary, Eugia Pharma Chile SpA through Eugia Pharma B.V, (wholly owned subsidiary) on October 07, 2025. 6.During the current quarter, Aurobindo Pharma USA Inc., a wholly owned subsidiary of the Company, has entered into a definitive agreement to acquire 100% of membership interest in Lannett Company LLC. The proposed transaction is subject to certain regulatory approvals. Accordingly, no financial impact has arisen in the quarter and half year ended September 30, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 13,28,068.00
Capital work-in-progress 3,03,945.00
Investment property 0.00
Goodwill 63,676.00
Other intangible assets 1,96,780.00
Intangible assets under development 1,85,537.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 4,048.00
Non-current financial assets
Non-current investments 22,616.00
Trade receivables, non-current 0.00
Loans, non-current 712.00
Other non-current financial assets 55,249.00
Total non-current financial assets 78,577.00
Deferred tax assets (net) 1,44,092.00
Other non-current assets 84,966.00
Total non-current assets 23,89,689.00
2 Current assets
Inventories 11,19,188.00
Current financial asset
Current investments 102.00
Trade receivables, current 5,89,111.00
Cash and cash equivalents 5,40,164.00
Bank balance other than cash and cash equivalents 3,48,975.00
Loans, current 1,663.00
Other current financial assets 22,517.00
Total current financial assets 15,02,532.00
Current tax assets (net) 182.00
Other current assets 2,42,969.00
Total current assets 28,64,871.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 52,54,560.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,808.00
Other equity 34,98,304.00
Total equity attributable to owners of parent 35,04,112.00
Non controlling interest (726.00)
Total equity 35,03,386.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,03,852.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 24,556.00
Total non-current financial liabilities 1,28,408.00
Provisions, non-current 37,237.00
Deferred tax liabilities (net) 30,025.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 5,429.00
Total non-current liabilities 2,01,099.00
Current liabilities
Current financial liabilities
Borrowings, current 6,44,036.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12,792.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,62,268.00
Total Trade payable 4,75,060.00
Other current financial liabilities 2,94,044.00
Total current financial liabilities 14,13,140.00
Other current liabilities 62,326.00
Provisions, current 33,988.00
Current tax liabilities (Net) 40,621.00
Deferred government grants, Current 0.00
Total current liabilities 15,50,075.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 17,51,174.00
Total equity and liabilites 52,54,560.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined employee benefit liability (61.00) (280.00)
2 Equity investment through other comprehensive income-net change in fair value 88.00 211.00
Total Amount of items that will not be reclassified to profit and loss 27.00 (69.00)
2 Income tax relating to items that will not be reclassified to profit or loss 7.00 (21.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 54,087.00 94,739.00
Total Amount of items that will be reclassified to profit and loss 54,087.00 94,739.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 54,107.00 94,691.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,47,914.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18,531.00
Adjustments for decrease (increase) in inventories (64,817.00)
Adjustments for decrease (increase) in trade receivables, current 3,058.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (6,726.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 3,413.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 55,899.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 7,618.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 83,489.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 178.00
Adjustments for provisions, current 15,117.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (20,292.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 39,614.00
Adjustments for dividend income 109.00
Adjustments for interest income 17,310.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 546.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 569.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,18,778.00
Net cash flows from (used in) operations 3,66,692.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 78,186.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 2,88,506.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 591.00
Other cash payments to acquire equity or debt instruments of other entities 1,307.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 871.00
Purchase of property, plant and equipment 1,36,316.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 21,355.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 109.00
Interest received 17,619.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (82,553.00)
Net cash flows from (used in) investing activities (2,22,341.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 34,834.00
Repayments of borrowings 82,681.00
Payments of lease liabilities 5,234.00
Dividends paid 23,219.00
Interest paid 17,959.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (94,259.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (28,094.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1,862.00
Net increase (decrease) in cash and cash equivalents (26,232.00)
Cash and cash equivalents cash flow statement at beginning of period 5,56,379.00
Cash and cash equivalents cash flow statement at end of period 5,30,147.00