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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 09-02-2026   16:30:00
End date and time of board meeting 09-02-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,64,590.00 24,79,974.00
Other income 18,764.00 41,314.00
Total income 8,83,354.00 25,21,288.00
2 Expenses
(a) Cost of materials consumed 2,75,488.00 7,79,984.00
(b) Purchases of stock-in-trade 89,265.00 2,54,650.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (16,632.00) (28,705.00)
(d) Employee benefit expense 1,31,006.00 3,81,619.00
(e) Finance costs 9,277.00 28,576.00
(f) Depreciation, depletion and amortisation expense 46,473.00 1,29,962.00
(f) Other Expenses
1 Other expenses 2,08,129.00 5,86,940.00
Total other expenses 2,08,129.00 5,86,940.00
Total expenses 7,43,006.00 21,33,026.00
3 Total profit before exceptional items and tax 1,40,348.00 3,88,262.00
4 Exceptional items (6,533.00) (6,533.00)
5 Total profit before tax 1,33,815.00 3,81,729.00
6 Tax expense
7 Current tax 38,336.00 1,33,711.00
8 Deferred tax 4,536.00 (9,800.00)
9 Total tax expenses 42,872.00 1,23,911.00
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 90,943.00 2,57,818.00
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 37.00 395.00
16 Total profit (loss) for period 90,980.00 2,58,213.00
17 Other comprehensive income net of taxes 22,773.00 1,17,464.00
18 Total Comprehensive Income for the period 1,13,753.00 3,75,677.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 91,029.00 2,58,349.00
Total profit or loss, attributable to non-controlling interests (49.00) (136.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,13,801.00 3,75,812.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (48.00) (135.00)
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 15.67 44.48
Diluted earnings (loss) per share from continuing operations 15.67 44.48
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 15.67 44.48
Diluted earnings (loss) per share from continuing and discontinued operations 15.67 44.48
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 February 9, 2026. The results for the quarter and nine months ended December 31, 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 nine months ended December 31, 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 nine months ended December 31, 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 transferred 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. (ix) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Philippines Inc. through Helix Healthcare B.V, (wholly owned subsidiary) on January 23, 2026. 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 nine months ended December 31, 2025. 7.On January 01, 2026, Auro Pharma Limited (a wholly owned subsidiary of the Company), has signed a Business transfer agreement for purchase of non-oncology prescription formulations business from M/s Khandelwal Laboratories Private Limited on a going concern basis. The agreement for the acquisition of this non-oncology prescription formulations includes transfer of Brands, Distribution network, Intellectual property, Workforce and others for a total consideration of Rs.3,250 million, consisting of an upfront cash payment of Rs.3,000 million, and a deferred consideration upto Rs.250 million which is payable subject to certain conditions precedence. 8.On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability (arising out of past service cost) and increase in leave liability aggregating Rs.653.3 million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount under “Exceptional Items” in the Consolidated Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (199.00) (479.00)
2 Equity investments through other comprehensive income - net change in fair value. (109.00) 102.00
Total Amount of items that will not be reclassified to profit and loss (308.00) (377.00)
2 Income tax relating to items that will not be reclassified to profit or loss (64.00) (85.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 23,017.00 1,17,756.00
Total Amount of items that will be reclassified to profit and loss 23,017.00 1,17,756.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 22,773.00 1,17,464.00