Integrated Filing — IndAS



General information about company

Scrip Code 532523
NSE Symbol BIOCON
MSEI Symbol NOTLISTED
ISIN INE376G01013
Name of company BIOCON 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 07-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceutical
Start date and time of board meeting 07-05-2026   18:00:00
End date and time of board meeting 07-05-2026   20:45:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 11-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.biocon.com/docs/Policy-on-Related-Party-Transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 60,470.00 2,34,640.00
Other income 4,980.00 31,970.00
Total income 65,450.00 2,66,610.00
2 Expenses
(a) Cost of materials consumed 24,610.00 1,14,240.00
(b) Purchases of stock-in-trade 0.00 4,520.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,950.00 (11,870.00)
(d) Employee benefit expense 9,360.00 46,720.00
(e) Finance costs 1,670.00 14,240.00
(f) Depreciation, depletion and amortisation expense 3,620.00 13,730.00
(f) Other Expenses
1 Other expenses 15,620.00 58,480.00
2 Less: Recovery of cost from co-development partners (net) 0.00 (60.00)
Total other expenses 15,620.00 58,420.00
Total expenses 57,830.00 2,40,000.00
3 Total profit before exceptional items and tax 7,620.00 26,610.00
4 Exceptional items (1,880.00) (21,510.00)
5 Total profit before tax 5,740.00 5,100.00
6 Tax expense
7 Current tax (120.00) 1,200.00
8 Deferred tax 760.00 180.00
9 Total tax expenses 640.00 1,380.00
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 5,100.00 3,720.00
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 0.00 0.00
16 Total profit (loss) for period 5,100.00 3,720.00
17 Other comprehensive income net of taxes (1,210.00) (1,920.00)
18 Total Comprehensive Income for the period 3,890.00 1,800.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 81,050.00 81,050.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 26,26,930.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.32 0.27
Diluted earnings (loss) per share from continuing operations 0.32 0.27
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 0.32 0.27
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 0.27
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 audited standalone and consolidated financial results for the quarter and year ended March 31, 2026 in respect of Biocon Limited (‘the Company’) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on May 07, 2026. The reports of the statutory auditors are unqualified. 2. These financial results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The consolidated financial results include the financial results of the Company and its subsidiaries as follows: i. Syngene International Limited (‘Syngene’) ii. Biocon Biologics Limited (‘BBL’) iii. Biocon Pharma Limited (‘BPL’) iv. Biocon Academy v. Biocon SA vi. Biocon SDN. BHD vii. Biocon FZ LLC viii. Biocon Biologics International Limited (formerly known as Biocon Biologics UK Limited) ix. Biocon Pharma Inc. x. Biocon Biologics Healthcare Malaysia SDN. BHD xi. Biocon Pharma Ireland Limited xii. Biocon Pharma UK Limited xiii. Biocon Biosphere Limited xiv. Biocon Biologics Inc. xv. Biocon Biologics Do Brasil LTDA xvi. Biocon Biologics FZ-LLC xvii. Biocon Pharma Malta Limited xviii. Biocon Pharma Malta I Limited xix. Syngene USA Inc. xx. Syngene Manufacturing Solutions Limited xxi. Syngene Scientific Solutions Limited xxii. Biocon Biologics Ireland Limited (formerly known as Biosimilar Collaborations Ireland Limited) xxiii. Biocon Biologics UK PLC (formerly known as Biosimilars Newco Limited) xxiv. Biocon Biologics Canada Inc. xxv. Biocon Biologics Germany GmbH xxvi. Biocon Biologics France S.A.S xxvii. Biocon Biologics Spain, S.L.U xxviii. Biocon Biologics Switzerland AG xxix. Biocon Biologics Belgium BV xxx. Biocon Biologics Finland OY xxxi. Biocon Generics Inc. xxxii. Biocon Biologics Morocco S.A.R.L.A.U xxxiii. Biocon Biologics Greece Single Members P.C. xxxiv. Biocon Biologics South Africa (PTY) Ltd xxxv. Biocon Biologics (Thailand) Co. Ltd xxxvi. Biocon Biologics Philippines Inc xxxvii. Biocon Biologics Italy S.R.L xxxviii. Biocon Biologics Croatia LLC xxxix. Biocon Biologics Global PLC Biocon Limited and its subsidiaries are collectively referred to as ‘the Group’. In addition to the above, the consolidated financial results also include the financial results in respect of Biocon India Limited Employee Welfare Trust, Biocon Limited Employees Welfare Trust, Biocon Biologics Employees Welfare Trust and Syngene Employees Welfare Trust. The Company has also accounted for its share of interest in the joint venture i.e. NeoBiocon FZ-LLC (‘JV’) and share of investment in the associate i.e. Iatrica Inc., under the equity method. 4. During the quarter ended June 30, 2025, the Company raised funds by way of allotment of 136,363,635 Equity Shares of face value Rs. 5 each at a price of Rs. 330 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 45,000 million, to meet certain financial commitments and / or debt obligations of the Company and its subsidiary, BBL and/ or for other purposes as mentioned in the Placement Document (‘PD’). Out of these proceeds and cash balances: (a) The Company acquired 1,125 outstanding Optionally Convertible Debentures (‘OCDs’) issued by BBL from Goldman Sachs India AIF Scheme- 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2 for an aggregate value of Rs. 16,980 million with a right to convert into equity shares or redeem at maturity. Further the Company has issued a commitment letter effective July 1, 2025, committing to exercise its right to convert OCDs on maturity as per the terms of Subscription Agreement. (b) During the quarter ended September 30, 2025, the Company has settled Commercial paper (‘CP’) for an aggregate value of Rs. 5,988 million; and (c) During the quarter ended December 31, 2025, the Company has made early and full redemption of the 107,000 unlisted, secured, rated, redeemable, Non-convertible Debentures (‘NCDs’) that were issued to Kotak Special Situations Fund for an aggregate value to Rs. 15,390 million. (d) During the quarter ended March 31, 2026, the Company has made early and full redemption of the 50,000 unlisted, secured, rated, redeemable Non-Convertible Debentures (‘NCDs’) of face value Rs. 100,000 each for an aggregate value of Rs. 6,795 million, issued and allotted by the Company on May 19, 2023. 5. On January 14, 2026, the Company raised funds by way of allotment of 112,664,585 Equity Shares of face value Rs. 5 each at a price of Rs. 368.35 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 41,500 million, to acquire BBL equity shares from Mylan Inc., acquisition of CCDs of BBL from Edelweiss and general corporate purposes. 6. On November 11, 2025, the Company entered into Debenture Purchase Agreement (‘DPA’) with ESOF III Investment Fund and EAAA India Alternatives Limited (collectively referred to as ‘Edelweiss’) for acquisition of 10,686,044 unlisted, secured, Compulsorily Convertible Debentures (‘CCDs’) of BBL for an aggregate value of Rs. 4,735 million against the gross obligation of Rs. 3,915 million. Resultant loss of Rs. 820 million is accounted under ‘other equity’ in line with accounting policy choice elected at time of initial recognition. The consideration towards the acquisition of these CCDs was paid during the quarter ended March 31, 2026 by the Company. The holder of CCD had the option to either redeem or convert the debentures into equity shares of BBL. Pursuant to acquisition of these CCD’s by the Company from Edelweiss, the Company has exercise the right to convert CCDs into equity shares. 7. Pursuant to the Board approval, the Company has issued and allotted the Commercial Paper of Rs. 18,000 million on December 22, 2025 and of Rs. 2,000 million on January 02, 2026. The Company has made early and full redemption of the Commercial Paper during the quarter ended March 31, 2026 from the funds raised through Qualified Institutional Placement on January 14, 2026. 8. On December 6, 2025, the Company entered into Share Swap Agreement (‘SSA’) with Tata Capital Growth Fund II and Activ Pine LLP for purchase of 33,957,771 equity shares in BBL against 23,863,769 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 9,683 million against the gross obligation of Rs. 10,493 million. Resultant gain of Rs. 810 million is accounted under “other equity” in line with accounting policy choice at time of initial recognition. The preferential allotment of these shares were made on January 05, 2026 by the Company. 9. On January 05, 2026, the Company acquired 112,860,496 equity shares of BBL from Serum Institute Life Sciences Private Limited, Tata Capital Growth Fund II and Activ Pine LLP and issued 79,312,534 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 32,183 million subsequent to the approval by its Board of Directors in their meeting held on December 06, 2025 and shareholders meeting at the Extraordinary General Meeting (EGM) held on December 31, 2025. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. 10. During the year ended March 31, 2026, Syngene has written off Rs. 277 million as unrecoverable balances in receivables due to cumulative changes in foreign exchange rates. Consequent tax impact of Rs. 75 million is included within tax expense for the period. 11. In April 2024, BBL sold to Eris Lifesciences (‘Eris’) its business in relation to Metabolics, Oncology, and Critical Care products in India for a consideration of Rs. 12,420 million. Further, BBL signed a 10 year supply agreement with Eris. This resulted in a gain of Rs. 10,573 million after taking into account working capital and expenses incurred towards commercial collaboration and the same is disclosed under ‘’Other income” in the consolidated financial results for the year ended March 31, 2025. 12. During the year ended March 31, 2025, Biocon Biologics Global PLC, one of the subsidiary of BBL, raised Rs. 67,056 million by issue of senior secured Notes (‘Bonds’), listed on Singapore Stock Exchange. The transaction was settled on October 9, 2024. Additionally, BBL raised Rs. 26,705 million under a commitment agreement for a new syndicate debt facility. The proceeds from the Bonds, along with the new syndicate debt facility, have been utilized to substantially refinance existing debt of USD 1.1 billion (Rs. 92,202 million). This refinancing has enhanced the Group's liquidity profile, provide financial flexibility, and create opportunities for reinvestment in the business. 13. During the year ended March 31, 2025, Syngene has opted for Vivad se Vishwas Scheme, 2024 which has resulted in settlement of pending TDS assessments related to non-resident tax deductions. Consequent to this, tax expense under the scheme amounting to Rs. 95 million was recorded under the head Current tax. 14. In accordance with Ind AS 108, the CODM evaluates the Group’s performance based on an analysis of various performance indicators by business segments and geographic segments. Until December 31, 2025, the Group included interest expenses relating to Optionally Convertible Debentures (OCDs) issued by BBL and held by the Company within ‘Biosimilars’ segment. During the quarter ended March 31, 2026, the CODM assessed the performance of ‘Biosimilars’ segment excluding the effect of inter-segment interest expenses and hence, the interest on such OCDs is included under ‘Other un-allocable expenditure/(income)’. The Group has restated segment information for the historical periods presented herein to conform to the current presentation. 15. Events after the reporting period: a. On May 07, 2026, the Board of Directors of the Company recommended a final dividend of Rs. 0.50 per equity share of Rs. 5/-. The proposed dividend is subject to the approval of the shareholders of the Company in its Annual General Meeting. b. On May 07, 2026, the Board of Directors of the Company approved the issue and allotment of equity shares of the Company on preferential basis, for consideration other than cash i.e. swap of equity shares of the Company against the equity shares of BBL held by current and erstwhile employees of BBL, as a part of integration of BBL as a wholly owned subsidiary of the Company, subject to requisite approvals. c. On April 29, 2026, the Board of Directors of Syngene approved an allotment of 729,727 equity shares of Rs. 10/- (Rupees Ten each) of Syngene to Syngene Employees Welfare Trust at face value. d. On April 29, 2026, the Board of Directors of Syngene recommended a final dividend of Rs. 1.25 per equity share of Rs. 10/-. The proposed dividend is subject to the approval of the shareholders of Syngene in its Annual General Meeting. 16. Exceptional items: a. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Group assessed and disclosed the incremental impact of these changes on gratuity and compensated absences, particularly relating to the definition of “wages” considering the salary structure existing on the date of notification of Labor Code. The Company presented such incremental impact amounting to Rs. 491 million and Rs. 1,748 million in the standalone and consolidated financial results respectively in the financial results for the period ended December 31, 2025. The associated tax impact of Rs. 70 million and Rs. 270 million in the standalone and consolidated financial results respectively was included in the tax expense for the period. During the quarter ended March 31, 2026, the management re-assessed the impact of new labour codes considering the revised remuneration structure, resulting in a credit of Rs. 268 million and Rs. 783 million in standalone and consolidated financial results respectively for the quarter ended March 31, 2026. The associated tax impact of Rs. 33 million and Rs. 158 million is included in the standalone and consolidated financial results respectively in the tax expense for the quarter ended March 31, 2026. For the year ended March 31, 2026, the net expense recognised under “Exceptional Items” amounted to Rs. 223 million and Rs. 965 million in the standalone and consolidated financial results, respectively. The associated tax impact of Rs. 37 million and Rs. 112 million is included in the standalone and consolidated financial results respectively in the tax expense. b. On December 6, 2025, the Company entered into Share Swap and Share Purchase Agreement (SSPA) with Mylan Inc for purchase of 292,726,366 equity shares in BBL for consideration of Rs. 73,560 million (USD 815 million). Pursuant to above, the Company remeasured the derivative liability recorded earlier in relation to investment in BBL by Mylan Inc and recorded a gain of Rs. 1,842 million as an “exceptional item” in the consolidated financial results for the quarter ended December 31, 2025 and year ended March 31, 2026. The Company obtained shareholder’s approval at the Extra Ordinary General Meeting (EGM) held on December 31, 2025, and accordingly (i) issued 91,967,019 equity shares on a preferential basis at a consideration other than cash aggregating to Rs. 37,318 million (USD 415 million) to acquire 149,056,984 equity shares of BBL on January 05, 2026; and (ii) paid cash consideration of Rs. 18,053 million (USD 200 million) and Rs. 18,189 million (USD 200 million) on January 05, 2026 and January 21, 2026 respectively to acquire 143,669,382 equity shares of BBL. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. c. In connection with various transactions referred to note 6 to note 9 above , the Company has incurred expenses towards advisory and legal consultancy services, premium paid on hedges taken for settlement of foreign currency payments, bridge financing cost in respect of commercial papers, additional finance cost towards settlement of certain lenders and settlement against outstanding receivables from Mylan Inc, aggregating Rs. 1,341 million and Rs. 2,102 million as an “exceptional item” in the standalone and consolidated financial results respectively for the year ended March 31, 2026. The associated tax impact of Rs. 222 million and Rs. 329 million is included in the tax expense for the period in the standalone and consolidated financial results. In respect of the aforesaid matters, the amounts included under exceptional items aggregates to reversal of Rs 114 million for the quarter ended March 31, 2026 in the standalone and consolidated financial results respectively. d. On December 6, 2025, the Company and BBL announced a strategic corporate action to fully integrate Biocon Biologics Limited as a wholly owned subsidiary into Biocon Limited. Pursuant to this, the Company and BBL accounted for expenses towards severance payments for certain employees, consultants fee for integration of businesses, employee stock option cost towards acceleration of vesting of ESOPs/ RSUs aggregating Rs 563 million and Rs 1,372 million in the standalone and consolidated financial results. Considering the nature, significance, and non recurring nature of these benefits, the related expenses have been disclosed as exceptional items. The associated tax impact of Rs. 142 million and Rs. 387 million is included in the tax expense for the period in the standalone and consolidated financial results e. During the quarter ended March 31, 2026, Syngene has recorded termination benefits amounting to Rs. 304 million extended to employees in accordance with the approved policy as expense under exceptional item. The associated tax impact of Rs. 51 million is included in the tax expense for the period in the consolidated financial results. f. During quarter ended December 31, 2025 and year ended March 31, 2026, BBL has recorded an exceptional provision of Rs 762 million for inventories in respect of certain molecules in line with its assessment to liquidate these inventories. The provision recorded on these inventories, being high value and non-recurring, same is classified as an exceptional item. The associated tax impact of Rs. 107 million is included in the tax expense for the period. g. During the year ended March 31, 2025, one of the subsidiary of Biocon Pharma Limited (‘BPL’), pursuant to the uncertainty in commercialization of product in certain territories, recorded an impairment of the carrying value of the intangible asset amounting to Rs. 86 million. h. During the year ended March 31, 2025, the Group invested Rs. 75 million in the equity shares issued by Indian Foundation for Quality Management (‘IFQM’) a Company incorporated under section 8 of the Companies Act, 2013. As at March 31, 2025, the Group has fair valued such investment and has recorded fair value charge of Rs. 75 million. During the year ended March 31, 2026, the Group invested Rs. 75 million in the equity shares issued by IFQM a Company incorporated under section 8 of the Companies Act, 2013. The Group has fair valued such investment and has recorded fair value charge of Rs. 75 million in the consolidated financial results. i. During the year ended March 31, 2025, the Company sold 8,000,000 equity shares of Rs. 10 each of Syngene in the open market. The gain arising from sale of aforesaid equity shares amounting to Rs. 6,075 million has been recorded as an exceptional item in the standalone financial results. Consequent tax impact of Rs. 261 million is included within tax expense for the year. The sale proceeds arising from such sale of aforesaid equity shares net of amount transferred to Non-Controlling Interest account, has been accounted in other equity in the consolidated financial results since there is no loss of control. j. During the year ended March 31, 2024, one of the subsidiaries of BBL recorded provision for inventory for a product due to its low demand and consequentially lower probability of liquidation under the head ‘Exceptional Item’. Subsequently, during the year ended March 31, 2025, BBL liquidated such inventory amounting to Rs. 885 million. Hence, the related provision has been reversed and reflected as an exceptional item in the consolidated financial results. Consequential tax impact of Rs. 147 million is included within tax expense. k. Pursuant to repayment of the acquisition debt, as referred to in note 12 above, BBL had written off the unamortized portion of debt raise cost amounting to Rs. 1,216 million pertaining to acquisition debt pursuant to pre-payment of such debt. This has been recorded as an expense in the consolidated financial results for the year ended March 31, 2025. Consequent tax impact of Rs. 304 million is included within tax expense. l. During the year ended March 31, 2025, BBL had received Rs. 2,518 million towards working capital under the existing arrangements, which was recorded at fair value of Rs. 1,382 million having regard to the timing and profitability of recovery. The resulting difference of Rs. 1,136 million is recorded as a gain in the consolidated financial results. Consequential tax impact of Rs. 284 million is included within tax expense. m. During the year ended March 31, 2026, one of the subsidiaries of BBL has reached settlement on a litigation matter with one of its customers for a settlement amount of Rs. 291 million and disclosed under “exceptional item”. The associated tax impact of Rs. 73 million is included in the tax expense for the period. n. During the year ended March 31, 2025, Syngene received its final claim of Rs. 320 million from the insurance company for the loss of fixed assets in fire incident on December 12, 2016. 17. The figure for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial years and the published unaudited year to date figures upto third quarter of the relevant financial year, which were subject to limited review. For and on behalf of the Board of Directors of Biocon Limited Bangalore, Kiran Mazumdar-Shaw May 07, 2026 Executive Chairperson DIN: 00347229



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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,28,090.00
Capital work-in-progress 52,320.00
Investment property 5,000.00
Goodwill 0.00
Other intangible assets 5,020.00
Intangible assets under development 1,790.00
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 24,80,560.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 2,100.00
Total of other non-current financial assets 2,100.00
Total non-current financial assets 24,82,660.00
Deferred tax assets (net) 16,990.00
Other non-current assets
1 Other non-current assets 6,390.00
Total of other non-current assets 6,390.00
Total non-current assets 26,98,260.00
2 Current assets
Inventories 87,510.00
Current financial asset
Current investments 17,210.00
Trade receivables, current 1,00,310.00
Cash and cash equivalents 9,140.00
Bank balance other than cash and cash equivalents 30.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 4,540.00
Total current financial assets 1,31,230.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 10,060.00
Total of other current assets 10,060.00
Total current assets 2,28,800.00
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 29,27,060.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 81,050.00
Other equity 26,26,930.00
Total equity attributable to owners of parent 27,07,980.00
Non controlling interest
Total equity 27,07,980.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,350.00
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
1 Lease liabilities 70.00
2 Other financial liabilities 940.00
Total of other non-current financial liabilities 1,010.00
Total non-current financial liabilities 10,360.00
Provisions, non-current 6,020.00
Deferred tax liabilities (net) 690.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 5,470.00
Total of other non-current liabilities 5,470.00
Total non-current liabilities 22,540.00
Current liabilities
Current financial liabilities
Borrowings, current 1,05,680.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,400.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 55,480.00
Total Trade payable 58,880.00
Other current financial liabilities
1 Lease liabilities 230.00
2 Other financial liabilities 13,700.00
Total of other current financial liabilities 13,930.00
Total current financial liabilities 1,78,490.00
Other current liabilities 2,850.00
1 Other current liabilities 2,850.00
Total of other current liabilities 2,850.00
Provisions, current 4,040.00
Current tax liabilities (Net) 11,160.00
Deferred government grants, Current 0.00
Total current liabilities 1,96,540.00
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 2,19,080.00
Total equity and liabilites 29,27,060.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Notes: 1. The audited standalone and consolidated financial results for the quarter and year ended March 31, 2026 in respect of Biocon Limited (‘the Company’) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on May 07, 2026. The reports of the statutory auditors are unqualified. 2. These financial results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. The consolidated financial results include the financial results of the Company and its subsidiaries as follows: i. Syngene International Limited (‘Syngene’) ii. Biocon Biologics Limited (‘BBL’) iii. Biocon Pharma Limited (‘BPL’) iv. Biocon Academy v. Biocon SA vi. Biocon SDN. BHD vii. Biocon FZ LLC viii. Biocon Biologics International Limited (formerly known as Biocon Biologics UK Limited) ix. Biocon Pharma Inc. x. Biocon Biologics Healthcare Malaysia SDN. BHD xi. Biocon Pharma Ireland Limited xii. Biocon Pharma UK Limited xiii. Biocon Biosphere Limited xiv. Biocon Biologics Inc. xv. Biocon Biologics Do Brasil LTDA xvi. Biocon Biologics FZ-LLC xvii. Biocon Pharma Malta Limited xviii. Biocon Pharma Malta I Limited xix. Syngene USA Inc. xx. Syngene Manufacturing Solutions Limited xxi. Syngene Scientific Solutions Limited xxii. Biocon Biologics Ireland Limited (formerly known as Biosimilar Collaborations Ireland Limited) xxiii. Biocon Biologics UK PLC (formerly known as Biosimilars Newco Limited) xxiv. Biocon Biologics Canada Inc. xxv. Biocon Biologics Germany GmbH xxvi. Biocon Biologics France S.A.S xxvii. Biocon Biologics Spain, S.L.U xxviii. Biocon Biologics Switzerland AG xxix. Biocon Biologics Belgium BV xxx. Biocon Biologics Finland OY xxxi. Biocon Generics Inc. xxxii. Biocon Biologics Morocco S.A.R.L.A.U xxxiii. Biocon Biologics Greece Single Members P.C. xxxiv. Biocon Biologics South Africa (PTY) Ltd xxxv. Biocon Biologics (Thailand) Co. Ltd xxxvi. Biocon Biologics Philippines Inc xxxvii. Biocon Biologics Italy S.R.L xxxviii. Biocon Biologics Croatia LLC xxxix. Biocon Biologics Global PLC Biocon Limited and its subsidiaries are collectively referred to as ‘the Group’. In addition to the above, the consolidated financial results also include the financial results in respect of Biocon India Limited Employee Welfare Trust, Biocon Limited Employees Welfare Trust, Biocon Biologics Employees Welfare Trust and Syngene Employees Welfare Trust. The Company has also accounted for its share of interest in the joint venture i.e. NeoBiocon FZ-LLC (‘JV’) and share of investment in the associate i.e. Iatrica Inc., under the equity method. 4. During the quarter ended June 30, 2025, the Company raised funds by way of allotment of 136,363,635 Equity Shares of face value Rs. 5 each at a price of Rs. 330 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 45,000 million, to meet certain financial commitments and / or debt obligations of the Company and its subsidiary, BBL and/ or for other purposes as mentioned in the Placement Document (‘PD’). Out of these proceeds and cash balances: (a) The Company acquired 1,125 outstanding Optionally Convertible Debentures (‘OCDs’) issued by BBL from Goldman Sachs India AIF Scheme- 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2 for an aggregate value of Rs. 16,980 million with a right to convert into equity shares or redeem at maturity. Further the Company has issued a commitment letter effective July 1, 2025, committing to exercise its right to convert OCDs on maturity as per the terms of Subscription Agreement. (b) During the quarter ended September 30, 2025, the Company has settled Commercial paper (‘CP’) for an aggregate value of Rs. 5,988 million; and (c) During the quarter ended December 31, 2025, the Company has made early and full redemption of the 107,000 unlisted, secured, rated, redeemable, Non-convertible Debentures (‘NCDs’) that were issued to Kotak Special Situations Fund for an aggregate value to Rs. 15,390 million. (d) During the quarter ended March 31, 2026, the Company has made early and full redemption of the 50,000 unlisted, secured, rated, redeemable Non-Convertible Debentures (‘NCDs’) of face value Rs. 100,000 each for an aggregate value of Rs. 6,795 million, issued and allotted by the Company on May 19, 2023. 5. On January 14, 2026, the Company raised funds by way of allotment of 112,664,585 Equity Shares of face value Rs. 5 each at a price of Rs. 368.35 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 41,500 million, to acquire BBL equity shares from Mylan Inc., acquisition of CCDs of BBL from Edelweiss and general corporate purposes. 6. On November 11, 2025, the Company entered into Debenture Purchase Agreement (‘DPA’) with ESOF III Investment Fund and EAAA India Alternatives Limited (collectively referred to as ‘Edelweiss’) for acquisition of 10,686,044 unlisted, secured, Compulsorily Convertible Debentures (‘CCDs’) of BBL for an aggregate value of Rs. 4,735 million against the gross obligation of Rs. 3,915 million. Resultant loss of Rs. 820 million is accounted under ‘other equity’ in line with accounting policy choice elected at time of initial recognition. The consideration towards the acquisition of these CCDs was paid during the quarter ended March 31, 2026 by the Company. The holder of CCD had the option to either redeem or convert the debentures into equity shares of BBL. Pursuant to acquisition of these CCD’s by the Company from Edelweiss, the Company has exercise the right to convert CCDs into equity shares. 7. Pursuant to the Board approval, the Company has issued and allotted the Commercial Paper of Rs. 18,000 million on December 22, 2025 and of Rs. 2,000 million on January 02, 2026. The Company has made early and full redemption of the Commercial Paper during the quarter ended March 31, 2026 from the funds raised through Qualified Institutional Placement on January 14, 2026. 8. On December 6, 2025, the Company entered into Share Swap Agreement (‘SSA’) with Tata Capital Growth Fund II and Activ Pine LLP for purchase of 33,957,771 equity shares in BBL against 23,863,769 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 9,683 million against the gross obligation of Rs. 10,493 million. Resultant gain of Rs. 810 million is accounted under “other equity” in line with accounting policy choice at time of initial recognition. The preferential allotment of these shares were made on January 05, 2026 by the Company. 9. On January 05, 2026, the Company acquired 112,860,496 equity shares of BBL from Serum Institute Life Sciences Private Limited, Tata Capital Growth Fund II and Activ Pine LLP and issued 79,312,534 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 32,183 million subsequent to the approval by its Board of Directors in their meeting held on December 06, 2025 and shareholders meeting at the Extraordinary General Meeting (EGM) held on December 31, 2025. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. 10. During the year ended March 31, 2026, Syngene has written off Rs. 277 million as unrecoverable balances in receivables due to cumulative changes in foreign exchange rates. Consequent tax impact of Rs. 75 million is included within tax expense for the period. 11. In April 2024, BBL sold to Eris Lifesciences (‘Eris’) its business in relation to Metabolics, Oncology, and Critical Care products in India for a consideration of Rs. 12,420 million. Further, BBL signed a 10 year supply agreement with Eris. This resulted in a gain of Rs. 10,573 million after taking into account working capital and expenses incurred towards commercial collaboration and the same is disclosed under ‘’Other income” in the consolidated financial results for the year ended March 31, 2025. 12. During the year ended March 31, 2025, Biocon Biologics Global PLC, one of the subsidiary of BBL, raised Rs. 67,056 million by issue of senior secured Notes (‘Bonds’), listed on Singapore Stock Exchange. The transaction was settled on October 9, 2024. Additionally, BBL raised Rs. 26,705 million under a commitment agreement for a new syndicate debt facility. The proceeds from the Bonds, along with the new syndicate debt facility, have been utilized to substantially refinance existing debt of USD 1.1 billion (Rs. 92,202 million). This refinancing has enhanced the Group's liquidity profile, provide financial flexibility, and create opportunities for reinvestment in the business. 13. During the year ended March 31, 2025, Syngene has opted for Vivad se Vishwas Scheme, 2024 which has resulted in settlement of pending TDS assessments related to non-resident tax deductions. Consequent to this, tax expense under the scheme amounting to Rs. 95 million was recorded under the head Current tax. 14. In accordance with Ind AS 108, the CODM evaluates the Group’s performance based on an analysis of various performance indicators by business segments and geographic segments. Until December 31, 2025, the Group included interest expenses relating to Optionally Convertible Debentures (OCDs) issued by BBL and held by the Company within ‘Biosimilars’ segment. During the quarter ended March 31, 2026, the CODM assessed the performance of ‘Biosimilars’ segment excluding the effect of inter-segment interest expenses and hence, the interest on such OCDs is included under ‘Other un-allocable expenditure/(income)’. The Group has restated segment information for the historical periods presented herein to conform to the current presentation. 15. Events after the reporting period: a. On May 07, 2026, the Board of Directors of the Company recommended a final dividend of Rs. 0.50 per equity share of Rs. 5/-. The proposed dividend is subject to the approval of the shareholders of the Company in its Annual General Meeting. b. On May 07, 2026, the Board of Directors of the Company approved the issue and allotment of equity shares of the Company on preferential basis, for consideration other than cash i.e. swap of equity shares of the Company against the equity shares of BBL held by current and erstwhile employees of BBL, as a part of integration of BBL as a wholly owned subsidiary of the Company, subject to requisite approvals. c. On April 29, 2026, the Board of Directors of Syngene approved an allotment of 729,727 equity shares of Rs. 10/- (Rupees Ten each) of Syngene to Syngene Employees Welfare Trust at face value. d. On April 29, 2026, the Board of Directors of Syngene recommended a final dividend of Rs. 1.25 per equity share of Rs. 10/-. The proposed dividend is subject to the approval of the shareholders of Syngene in its Annual General Meeting. 16. Exceptional items: a. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Group assessed and disclosed the incremental impact of these changes on gratuity and compensated absences, particularly relating to the definition of “wages” considering the salary structure existing on the date of notification of Labor Code. The Company presented such incremental impact amounting to Rs. 491 million and Rs. 1,748 million in the standalone and consolidated financial results respectively in the financial results for the period ended December 31, 2025. The associated tax impact of Rs. 70 million and Rs. 270 million in the standalone and consolidated financial results respectively was included in the tax expense for the period. During the quarter ended March 31, 2026, the management re-assessed the impact of new labour codes considering the revised remuneration structure, resulting in a credit of Rs. 268 million and Rs. 783 million in standalone and consolidated financial results respectively for the quarter ended March 31, 2026. The associated tax impact of Rs. 33 million and Rs. 158 million is included in the standalone and consolidated financial results respectively in the tax expense for the quarter ended March 31, 2026. For the year ended March 31, 2026, the net expense recognised under “Exceptional Items” amounted to Rs. 223 million and Rs. 965 million in the standalone and consolidated financial results, respectively. The associated tax impact of Rs. 37 million and Rs. 112 million is included in the standalone and consolidated financial results respectively in the tax expense. b. On December 6, 2025, the Company entered into Share Swap and Share Purchase Agreement (SSPA) with Mylan Inc for purchase of 292,726,366 equity shares in BBL for consideration of Rs. 73,560 million (USD 815 million). Pursuant to above, the Company remeasured the derivative liability recorded earlier in relation to investment in BBL by Mylan Inc and recorded a gain of Rs. 1,842 million as an “exceptional item” in the consolidated financial results for the quarter ended December 31, 2025 and year ended March 31, 2026. The Company obtained shareholder’s approval at the Extra Ordinary General Meeting (EGM) held on December 31, 2025, and accordingly (i) issued 91,967,019 equity shares on a preferential basis at a consideration other than cash aggregating to Rs. 37,318 million (USD 415 million) to acquire 149,056,984 equity shares of BBL on January 05, 2026; and (ii) paid cash consideration of Rs. 18,053 million (USD 200 million) and Rs. 18,189 million (USD 200 million) on January 05, 2026 and January 21, 2026 respectively to acquire 143,669,382 equity shares of BBL. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. c. In connection with various transactions referred to note 6 to note 9 above , the Company has incurred expenses towards advisory and legal consultancy services, premium paid on hedges taken for settlement of foreign currency payments, bridge financing cost in respect of commercial papers, additional finance cost towards settlement of certain lenders and settlement against outstanding receivables from Mylan Inc, aggregating Rs. 1,341 million and Rs. 2,102 million as an “exceptional item” in the standalone and consolidated financial results respectively for the year ended March 31, 2026. The associated tax impact of Rs. 222 million and Rs. 329 million is included in the tax expense for the period in the standalone and consolidated financial results. In respect of the aforesaid matters, the amounts included under exceptional items aggregates to reversal of Rs 114 million for the quarter ended March 31, 2026 in the standalone and consolidated financial results respectively. d. On December 6, 2025, the Company and BBL announced a strategic corporate action to fully integrate Biocon Biologics Limited as a wholly owned subsidiary into Biocon Limited. Pursuant to this, the Company and BBL accounted for expenses towards severance payments for certain employees, consultants fee for integration of businesses, employee stock option cost towards acceleration of vesting of ESOPs/ RSUs aggregating Rs 563 million and Rs 1,372 million in the standalone and consolidated financial results. Considering the nature, significance, and non recurring nature of these benefits, the related expenses have been disclosed as exceptional items. The associated tax impact of Rs. 142 million and Rs. 387 million is included in the tax expense for the period in the standalone and consolidated financial results e. During the quarter ended March 31, 2026, Syngene has recorded termination benefits amounting to Rs. 304 million extended to employees in accordance with the approved policy as expense under exceptional item. The associated tax impact of Rs. 51 million is included in the tax expense for the period in the consolidated financial results. f. During quarter ended December 31, 2025 and year ended March 31, 2026, BBL has recorded an exceptional provision of Rs 762 million for inventories in respect of certain molecules in line with its assessment to liquidate these inventories. The provision recorded on these inventories, being high value and non-recurring, same is classified as an exceptional item. The associated tax impact of Rs. 107 million is included in the tax expense for the period. g. During the year ended March 31, 2025, one of the subsidiary of Biocon Pharma Limited (‘BPL’), pursuant to the uncertainty in commercialization of product in certain territories, recorded an impairment of the carrying value of the intangible asset amounting to Rs. 86 million. h. During the year ended March 31, 2025, the Group invested Rs. 75 million in the equity shares issued by Indian Foundation for Quality Management (‘IFQM’) a Company incorporated under section 8 of the Companies Act, 2013. As at March 31, 2025, the Group has fair valued such investment and has recorded fair value charge of Rs. 75 million. During the year ended March 31, 2026, the Group invested Rs. 75 million in the equity shares issued by IFQM a Company incorporated under section 8 of the Companies Act, 2013. The Group has fair valued such investment and has recorded fair value charge of Rs. 75 million in the consolidated financial results. i. During the year ended March 31, 2025, the Company sold 8,000,000 equity shares of Rs. 10 each of Syngene in the open market. The gain arising from sale of aforesaid equity shares amounting to Rs. 6,075 million has been recorded as an exceptional item in the standalone financial results. Consequent tax impact of Rs. 261 million is included within tax expense for the year. The sale proceeds arising from such sale of aforesaid equity shares net of amount transferred to Non-Controlling Interest account, has been accounted in other equity in the consolidated financial results since there is no loss of control. j. During the year ended March 31, 2024, one of the subsidiaries of BBL recorded provision for inventory for a product due to its low demand and consequentially lower probability of liquidation under the head ‘Exceptional Item’. Subsequently, during the year ended March 31, 2025, BBL liquidated such inventory amounting to Rs. 885 million. Hence, the related provision has been reversed and reflected as an exceptional item in the consolidated financial results. Consequential tax impact of Rs. 147 million is included within tax expense. k. Pursuant to repayment of the acquisition debt, as referred to in note 12 above, BBL had written off the unamortized portion of debt raise cost amounting to Rs. 1,216 million pertaining to acquisition debt pursuant to pre-payment of such debt. This has been recorded as an expense in the consolidated financial results for the year ended March 31, 2025. Consequent tax impact of Rs. 304 million is included within tax expense. l. During the year ended March 31, 2025, BBL had received Rs. 2,518 million towards working capital under the existing arrangements, which was recorded at fair value of Rs. 1,382 million having regard to the timing and profitability of recovery. The resulting difference of Rs. 1,136 million is recorded as a gain in the consolidated financial results. Consequential tax impact of Rs. 284 million is included within tax expense. m. During the year ended March 31, 2026, one of the subsidiaries of BBL has reached settlement on a litigation matter with one of its customers for a settlement amount of Rs. 291 million and disclosed under “exceptional item”. The associated tax impact of Rs. 73 million is included in the tax expense for the period. n. During the year ended March 31, 2025, Syngene received its final claim of Rs. 320 million from the insurance company for the loss of fixed assets in fire incident on December 12, 2016. 17. The figure for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial years and the published unaudited year to date figures upto third quarter of the relevant financial year, which were subject to limited review. For and on behalf of the Board of Directors of Biocon Limited Bangalore, Kiran Mazumdar-Shaw May 07, 2026 Executive Chairperson DIN: 00347229



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 690.00 480.00
Total Amount of items that will not be reclassified to profit and loss 690.00 480.00
2 Income tax relating to items that will not be reclassified to profit or loss 120.00 30.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (2,370.00) (3,170.00)
Total Amount of items that will be reclassified to profit and loss (2,370.00) (3,170.00)
4 Income tax relating to items that will be reclassified to profit or loss (590.00) (800.00)
5 Total Other comprehensive income (1,210.00) (1,920.00)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,100.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 14,240.00
Adjustments for decrease (increase) in inventories (3,880.00)
Adjustments for decrease (increase) in trade receivables, current (15,660.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 3,920.00
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (20,110.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 13,730.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,070.00)
Adjustments for dividend income 2,640.00
Adjustments for interest income 1,910.00
Adjustments for share-based payments 2,180.00
Adjustments for fair value losses (gains) (18,860.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (6,320.00)
Other adjustments to reconcile profit (loss) 15,410.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,970.00)
Net cash flows from (used in) operations (15,870.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,140.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (18,010.00)
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 0.00
Purchase of property, plant and equipment 28,300.00
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 550.00
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 40,320.00
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 2,640.00
Interest received 800.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5,92,440.00)
Net cash flows from (used in) investing activities (6,58,170.00)
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 8,53,110.00
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 7,270.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,90,080.00
Payments of lease liabilities 240.00
Dividends paid 6,680.00
Interest paid 2,920.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (260.00)
Net cash flows from (used in) financing activities 6,60,200.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (15,980.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 170.00
Net increase (decrease) in cash and cash equivalents (15,810.00)
Cash and cash equivalents cash flow statement at beginning of period 24,950.00
Cash and cash equivalents cash flow statement at end of period 9,140.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 BSR & Co. LLP Yes 31-07-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 19-06-2025
Amount Raised 4,50,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings & Research Private Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review false
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Purchase of outstanding optionally convertible debentures issued by our Subsidiary, Biocon Biologics Limited from Goldman Sachs India AIF Scheme – 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2 Not Applicable 1,71,000.00 1,69,804.60 1,69,804.60 0.00 The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.
2 Repayment, pre-payment or redemption, in full or in part, of certain outstanding financial instruments issued by our Company, borrowings availed by our Company, and/or meeting other financial commitments of our Company Not Applicable 2,71,500.00 2,71,500.00 2,71,500.00 0.00 The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.
3 General Corporate Purposes Not Applicable 500.00 1,855.30 1,855.30 0.00 The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.
4 Issue related expenses Not Applicable 7,000.00 6,840.10 6,840.10 0.00 The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-01-2026
Amount Raised 4,15,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings & Research Private Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review false
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Payment of cash consideration to Mylan Inc. (“Mylan”) for acquisition of shares of Biocon Biologics Limited (“Biocon Biologics”), our Subsidiary, including repayment of debt availed in this regard Not applicable 3,62,000.00 3,60,367.10 3,60,367.10 0.00 *The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.
2 Re-payment of debt availed in respect of the acquisition of compulsorily convertible debentures (“CCDs”) of Biocon Biologics, our Subsidiary, held by ESOF III Investment Fund and EAAA India Alternatives Limited (formerly known as Edelweiss Alternative Asset Advisors Limited) (collectively referre Not applicable 41,000.00 40,889.30 40,889.30 0.00 *The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.
3 General Corporate Purposes Not applicable 5,000.00 7,323.60 7,188.60 0.00 *The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.
4 Issue related expenses Not applicable 7,000.00 6,420.00 6,420.00 0.00 *The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.


Signatory Details

Name of signatory Rajesh U. Shanoy
Designation of person Company Secretary and Compliance Officer
Place Bengaluru
Date 07-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Biocon Limited Syngene International Limited Subsidiary Purchase of goods or services 200.00 No remarks by the Audit Committee 60.70 0.00 0.00
2 Biocon Limited Syngene International Limited Subsidiary Any other transaction Expenses reimbursement payable 100.00 No remarks by the Audit Committee 16.30 0.00 0.00
3 Biocon Limited Syngene International Limited Subsidiary Sale of goods or services 3,290.00 No remarks by the Audit Committee 1,335.20 0.00 0.00
4 Biocon Limited Syngene International Limited Subsidiary Sale of goods or services 3,160.00 No remarks by the Audit Committee 1,302.00 0.00 0.00
5 Biocon Limited Syngene International Limited Subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 40.00 210.00
6 Biocon Limited Syngene International Limited Subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 1,024.60 530.00
7 Syngene International Limited Kiran Mazumdar Shaw Non-Executive Chairperson Any other transaction Sitting fees & Commission 100.00 No remarks by the Audit Committee 25.50 0.00 0.00
8 Syngene International Limited Professor Catherine Rosenberg Non-Executive Director Any other transaction Sitting fees & Commission 90.00 No remarks by the Audit Committee 27.80 0.00 0.00
9 Syngene International Limited Bicara Therapeutics Inc. Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 16,870.00 No remarks by the Audit Committee 10,528.20 (4,452.90) 1,336.40
10 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Sale of goods or services 360.00 No remarks by the Audit Committee 100.70 1,371.10 313.20
11 Syngene International Limited Biocon Biologics UK Limited Fellow subsidiary Sale of goods or services 830.00 No remarks by the Audit Committee 400.60 49.80 100.70
12 Syngene International Limited Biocon Pharma Limited Fellow subsidiary Sale of goods or services 430.00 No remarks by the Audit Committee 63.90 3.40 59.20
13 Syngene International Limited Biocon SDN BHD Fellow subsidiary Sale of goods or services 70.00 No remarks by the Audit Committee 0.00 0.00 0.00
14 Syngene International Limited Biosimilar collaborations Ireland Fellow subsidiary Sale of goods or services 40.00 No remarks by the Audit Committee 0.00 0.00 0.00
15 Syngene International Limited BIOSIMILARS NEWCO LIMITED Fellow subsidiary Sale of goods or services 150.00 No remarks by the Audit Committee 30.20 1.40 10.00
16 Syngene International Limited Cage Therapeutics Incorporation Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 59.10 No remarks by the Audit Committee 0.00 0.00 0.00
17 Syngene International Limited Immuneel Therapeutics Private Limited Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 210.00 No remarks by the Audit Committee 64.30 78.70 71.80
18 Syngene International Limited Narayana Hrudayalaya Limited Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 100.00 No remarks by the Audit Committee 0.00 0.00 0.00
19 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Sale of goods or services 403.70 No remarks by the Audit Committee 797.70 680.00 320.00
20 Syngene International Limited Therapoma Inc Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 60.00 No remarks by the Audit Committee 19.20 2.40 10.00
21 Syngene International Limited Third Arc Bio Enterprise in which a Director of the Company has significant influence Sale of goods or services 4,000.00 No remarks by the Audit Committee 1,101.70 0.00 905.40
22 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Sale of goods or services 3,700.00 No remarks by the Audit Committee 1,716.10 0.00 0.00
23 Syngene International Limited Syngene Manufacturing solutions Ltd. Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 0.40 0.00 0.00
24 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 0.40 0.00 0.00
25 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Sale of goods or services 1,000.00 No remarks by the Audit Committee 278.30 0.00 0.00
26 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Any other transaction Expenses reimbursement receivable 1,171.90 No remarks by the Audit Committee 1,192.10 0.00 0.00
27 Syngene International Limited Syngene USA Inc. Wholly owned subsidiary Any other transaction Expenses reimbursement receivable 643.10 No remarks by the Audit Committee 475.80 2,013.40 518.30
28 Syngene International Limited Therapoma Inc Enterprise in which a Director of the Company is a member of the Board of Directors Purchase of goods or services 120.00 No remarks by the Audit Committee 0.00 0.00 0.00
29 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Any other transaction Expenses reimbursement receivable 150.00 No remarks by the Audit Committee 28.30 0.00 0.00
30 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Any other transaction Remittance of trade receivable realized 0.00 No remarks by the Audit Committee 0.00 (1,650.10) (712.40)
31 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Purchase of goods or services 3,576.20 No remarks by the Audit Committee 3,351.90 0.00 0.00
32 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Purchase of goods or services 113.00 No remarks by the Audit Committee 82.30 0.00 0.00
33 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Purchase of goods or services 1,590.00 No remarks by the Audit Committee 45.50 (460.00) (56.60)
34 Syngene International Limited Biocon Pharma Limited Fellow subsidiary Any other transaction Expenses reimbursement payable 100.00 No remarks by the Audit Committee 0.00 0.00 0.00
35 Syngene International Limited Immuneel Therapeutics Private Limited Enterprise in which a Director of the Company is a member of the Board of Directors Any other transaction Expenses reimbursement payable 100.00 No remarks by the Audit Committee 0.00 0.00 0.00
36 Syngene International Limited Biocon Biologics Limited Fellow subsidiary Purchase of goods or services 100.00 No remarks by the Audit Committee 0.00 0.00 0.00
37 Syngene International Limited Syngene Scientific solutions Ltd. Wholly owned subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
38 Syngene International Limited Biocon Academy Fellow subsidiary Any other transaction CSR 310.00 No remarks by the Audit Committee 119.50 (1.20) 0.00
39 Syngene International Limited Biocon Academy Fellow subsidiary Any other transaction Other 10.00 No remarks by the Audit Committee 0.00 0.00 40.00
40 Syngene International Limited Biocon Foundation Trust in which a director is a trustee Any other transaction CSR 1,100.00 No remarks by the Audit Committee 382.50 0.00 40.00
41 Syngene International Limited Syngene USA Inc. Wholly owned subsidiary Purchase of goods or services 5,377.30 No remarks by the Audit Committee 4,950.00 (1,570.70) (443.10)
42 Syngene International Limited Narayana Hrudayalaya Limited Enterprise in which a Director of the Company is a member of the Board of Directors Purchase of goods or services 100.00 No remarks by the Audit Committee 40.70 (0.40) (94.90)
43 Syngene International Limited SOTC Travel Limited Enterprise in which a Director of the Company is a member of the Board of Directors of Holding Company Purchase of goods or services 1,700.00 No remarks by the Audit Committee 640.60 (78.60) (120.00)
44 Syngene International Limited Thomas Cook (India) Limited Enterprise in which a Director of the Company is a member of the Board of Directors Purchase of goods or services 100.00 No remarks by the Audit Committee 0.00 0.00 0.00
45 Syngene International Limited Jeeves Enterprise in which a member of the Promoter Group is a Partner Any other transaction Laundry service 70.00 No remarks by the Audit Committee 24.50 (1.30) 0.00
46 Syngene International Limited Abergy INC Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 1,500.00 No remarks by the Audit Committee 637.60 145.00 478.70
47 Syngene International Limited Puretech Health, USA Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services 90.00 No remarks by the Audit Committee 60.60 0.00 (200.30)
48 Syngene International Limited Syngene USA Inc. Wholly Owned Subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 244.90 0.00 0.00
49 Biocon Biologics Limited Biocon SDN BHD Subsidiary Sale of goods or services 35,500.00 No remarks by the Audit Committee 2,370.00 (1,790.00) (130.00)
50 Biocon Biologics Limited Biocon SDN BHD Subsidiary Purchase of goods or services 25,000.00 No remarks by the Audit Committee 6,370.00 0.00 0.00
51 Biocon Biologics Limited Biocon SDN BHD Subsidiary Any other transaction Guarantee given 0.00 No remarks by the Audit Committee 0.00 (8,540.00) (9,350.00)
52 Biocon Biologics Limited Biocon Biologics International Limited Subsidiary Sale of goods or services 1,94,870.00 No remarks by the Audit Committee 0.00 75,410.00 34,530.00
53 Biocon Biologics Limited Biocon Biologics Ireland Limited Subsidiary Sale of goods or services 2,12,970.00 No remarks by the Audit Committee 44,670.00 39,320.00 20,440.00
54 Biocon Biologics Limited Biocon Biologics Global Plc Subsidiary Sale of goods or services 2,500.00 No remarks by the Audit Committee 70.00 1,720.00 2,210.00
55 Biocon Biologics Limited Biocon Biologics Global Plc Subsidiary Any other transaction Guarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC 0.00 No remarks by the Audit Committee 0.00 (6,83,430.00) (7,47,840.00)
56 Biocon Biologics Limited Biocon Biologics UK PLC Subsidiary Sale of goods or services 3,65,330.00 No remarks by the Audit Committee 1,17,890.00 47,070.00 83,060.00
57 Biocon Biologics Limited Biocon Biologics UK PLC Subsidiary Purchase of goods or services 12,600.00 No remarks by the Audit Committee 0.00 0.00 0.00
58 Biocon Biologics Limited Biocon Biologics UK PLC Subsidiary Any other transaction Guarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP 0.00 No remarks by the Audit Committee 0.00 (2,73,370.00) (2,99,140.00)
59 Biocon Biologics Limited Biocon Biologics Germany Subsidiary Sale of goods or services 5,300.00 No remarks by the Audit Committee 0.00 0.00 0.00
60 Biocon Biologics Limited Jeeves Enterprise in which relative to a director of the Company is proprietor Purchase of goods or services 1,000.00 No remarks by the Audit Committee 160.00 0.00 (10.00)
61 Biocon Biologics Limited Narayana Hrudayalaya Limited Enterprise in which a director of the Company is a member of board of directors Sale of goods or services 0.00 No remarks by the Audit Committee 0.00 10.00 10.00
62 Biocon Biologics Limited Biocon Academy Fellow subsidiary Purchase of goods or services 800.00 No remarks by the Audit Committee 500.00 130.00 140.00
63 Biocon Biologics Limited Biocon Foundation Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 680.00 0.00 0.00
64 Biocon Biologics Limited Biocon Biologics Inc, US Subsidiary Sale of goods or services 2,500.00 No remarks by the Audit Committee 0.00 (310.00) (350.00)
65 Biocon Biologics Limited Biocon Biologics Inc, US Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
66 Biocon Biologics Limited Biocon Biologics Canada Inc Subsidiary Sale of goods or services 1,000.00 No remarks by the Audit Committee 0.00 30.00 30.00
67 Biocon Biologics Limited Biocon Biologics Philippines Subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 0.00 10.00 0.00
68 Biocon Biologics Limited Viatris Group Subsidiary Any other transaction Contingent consideration payable 0.00 No remarks by the Audit Committee 0.00 (89,700.00) 0.00
69 Biocon Biologics International Limited Biocon Biologics Inc, US Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
70 Biocon Biologics International Limited Biocon Biologics Brasil Ltda Subsidiary Purchase of goods or services 5,000.00 No remarks by the Audit Committee 0.00 110.00 1,250.00
71 Biocon Biologics International Limited Biocon Biologics FZ-LLC, UAE Subsidiary Purchase of goods or services 5,000.00 No remarks by the Audit Committee 0.00 10.00 170.00
72 Biocon Biologics International Limited Biocon Biologics Canada Inc Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
73 Biocon Biologics International Limited Biocon Biologics (Thailand) Co., Ltd. Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 20.00 20.00
74 Biocon Biologics International Limited Biocon Biologics Morocco S.R.L Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 790.00 870.00
75 Biocon Biologics International Limited Biocon Biologics South Africa (Pty) Ltd. Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 140.00 160.00
76 Biocon Biologics International Limited Biocon Biologics Philippines Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 260.00 290.00
77 Biocon Biologics International Limited Biocon SDN BHD Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
78 Biocon Biologics International Limited Biocon Biologics Healthcare SDN BHD Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 10.00
79 Biocon Biologics International Limited Biocon Biologics Global Plc Subsidiary Sale of goods or services 5,300.00 No remarks by the Audit Committee 60.00 330.00 830.00
80 Biocon Biologics International Limited Biocon Biologics Global Plc Subsidiary Any other transaction Guarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC 0.00 No remarks by the Audit Committee 0.00 (6,83,430.00) (8,22,620.00)
81 Biocon Biologics International Limited Biocon Biologics Ireland Limited Subsidiary Sale of goods or services 33,500.00 No remarks by the Audit Committee 0.00 17,530.00 7,960.00
82 Biocon Biologics International Limited Biocon Biologics Ireland Limited Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
83 Biocon Biologics International Limited Biocon Biologics UK PLC Fellow subsidiary Sale of goods or services 3,11,570.00 No remarks by the Audit Committee 22,100.00 34,430.00 59,570.00
84 Biocon Biologics International Limited Biocon Biologics UK PLC Fellow subsidiary Purchase of goods or services 9,400.00 No remarks by the Audit Committee 0.00 0.00 0.00
85 Biocon Biologics International Limited Biocon Biologics UK PLC Fellow subsidiary Any other transaction Guarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP 0.00 No remarks by the Audit Committee 0.00 (2,73,380.00) (2,99,140.00)
86 Biocon Biologics International Limited Biocon Biologics Belgium BV Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
87 Biocon Biologics International Limited Biocon Biologics Italy Subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 20.00 20.00
88 Biocon SDN BHD Biocon Biologics FZ-LLC, UAE Fellow subsidiary Purchase of goods or services 2,000.00 No remarks by the Audit Committee 240.00 (1,280.00) (440.00)
89 Biocon SDN BHD Biocon Biologics Inc, US Fellow subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 (1,080.00) 0.00
90 Biocon SDN BHD Biocon Biologics (Thailand) Co., Ltd. Fellow subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
91 Biocon SDN BHD Biocon Biologics Healthcare SDN BHD Fellow subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 20.00 20.00
92 Biocon SDN BHD Biocon Biologics Ireland Limited Fellow subsidiary Sale of goods or services 23,100.00 No remarks by the Audit Committee 9,690.00 (6,740.00) (270.00)
93 Biocon SDN BHD Biocon Biologics Ireland Limited Fellow subsidiary Purchase of goods or services 8,600.00 No remarks by the Audit Committee 0.00 0.00 0.00
94 Biocon SDN BHD Biocon Biologics Global Plc Fellow subsidiary Sale of goods or services 1,42,400.00 No remarks by the Audit Committee 2,120.00 2,910.00 (14,110.00)
95 Biocon SDN BHD Biocon Biologics Global Plc Fellow subsidiary Any other transaction Guarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC 0.00 No remarks by the Audit Committee 0.00 (6,83,430.00) (8,22,620.00)
96 Biocon SDN BHD Biocon Biologics UK PLC Fellow subsidiary Sale of goods or services 1,50,700.00 No remarks by the Audit Committee 54,310.00 (25,720.00) (54,600.00)
97 Biocon SDN BHD Biocon Biologics UK PLC Fellow subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
98 Biocon SDN BHD Biocon Biologics UK PLC Fellow subsidiary Any other transaction Guarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP 0.00 No remarks by the Audit Committee 0.00 (2,73,380.00) 0.00
99 Biocon Biologics UK PLC Biocon Biologics Canada Inc Fellow subsidiary Sale of goods or services 21,400.00 No remarks by the Audit Committee 2,510.00 (19,270.00) (24,190.00)
100 Biocon Biologics UK PLC Biocon Biologics Inc, US Fellow subsidiary Sale of goods or services 3,27,500.00 No remarks by the Audit Committee 1,72,840.00 62,570.00 (10,090.00)
101 Biocon Biologics UK PLC Biocon Biologics Inc, US Fellow subsidiary Purchase of goods or services 26,100.00 No remarks by the Audit Committee 340.00 0.00 0.00
102 Biocon Biologics UK PLC Biocon Biologics Brasil Ltda Fellow subsidiary Purchase of goods or services 6,900.00 No remarks by the Audit Committee 3,240.00 0.00 (1,460.00)
103 Biocon Biologics UK PLC Biocon Biologics FZ-LLC, UAE Fellow subsidiary Purchase of goods or services 6,400.00 No remarks by the Audit Committee 480.00 0.00 (1,220.00)
104 Biocon Biologics UK PLC Biocon Biologics (Thailand) Co., Ltd. Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 320.00 (290.00) (720.00)
105 Biocon Biologics UK PLC Biocon Biologics Morocco S.R.L Fellow subsidiary Purchase of goods or services 3,200.00 No remarks by the Audit Committee 1,130.00 (1,050.00) (820.00)
106 Biocon Biologics UK PLC Biocon Biologics South Africa (Pty) Ltd. Fellow subsidiary Purchase of goods or services 1,300.00 No remarks by the Audit Committee 200.00 (190.00) (240.00)
107 Biocon Biologics UK PLC Biocon Biologics Philippines Fellow subsidiary Purchase of goods or services 1,500.00 No remarks by the Audit Committee 500.00 (430.00) (740.00)
108 Biocon Biologics UK PLC Biocon Biologics Germany Fellow subsidiary Purchase of goods or services 4,800.00 No remarks by the Audit Committee 1,310.00 910.00 7,270.00
109 Biocon Biologics UK PLC Biocon Biologics Germany Fellow subsidiary Sale of goods or services 14,600.00 No remarks by the Audit Committee 3,930.00 0.00 0.00
110 Biocon Biologics UK PLC Biocon Biologics France Fellow subsidiary Sale of goods or services 18,400.00 No remarks by the Audit Committee 3,140.00 4,980.00 12,490.00
111 Biocon Biologics UK PLC Biocon Biologics Spain Fellow subsidiary Sale of goods or services 6,700.00 No remarks by the Audit Committee 180.00 (900.00) (780.00)
112 Biocon Biologics UK PLC Biocon Biologics Finland Fellow subsidiary Sale of goods or services 2,300.00 No remarks by the Audit Committee 120.00 (250.00) (250.00)
113 Biocon Biologics UK PLC Biocon Biologics Belgium BV Fellow subsidiary Purchase of goods or services 2,300.00 No remarks by the Audit Committee 110.00 (90.00) 30.00
114 Biocon Biologics UK PLC Biocon Biologics Greece Fellow subsidiary Purchase of goods or services 2,700.00 No remarks by the Audit Committee 30.00 480.00 1,200.00
115 Biocon Biologics UK PLC Biocon Biologics Greece Fellow subsidiary Sale of goods or services 5,500.00 No remarks by the Audit Committee 520.00 0.00 0.00
116 Biocon Biologics UK PLC Biocon Biologics Swiss Fellow subsidiary Purchase of goods or services 4,400.00 No remarks by the Audit Committee 300.00 (40.00) (1,070.00)
117 Biocon Biologics UK PLC Biocon Biologics Swiss Fellow subsidiary Sale of goods or services 4,700.00 No remarks by the Audit Committee 150.00 0.00 0.00
118 Biocon Biologics UK PLC Biocon Biologics Italy Fellow subsidiary Purchase of goods or services 1,500.00 No remarks by the Audit Committee 490.00 30.00 (230.00)
119 Biocon Biologics UK PLC Biocon Biologics Croatia Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 310.00 (40.00) (170.00)
120 Biocon Biologics UK PLC Biocon Biologics Global Plc Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 10.00 5,450.00 17,870.00
121 Biocon Biologics UK PLC Biocon Biologics Global Plc Fellow subsidiary Sale of goods or services 9,000.00 No remarks by the Audit Committee 40.00 0.00 0.00
122 Biocon Biologics UK PLC Biocon Biologics Global Plc Fellow subsidiary Purchase of goods or services 60,000.00 No remarks by the Audit Committee 4,760.00 0.00 0.00
123 Biocon Biologics UK PLC Biocon Biologics Global Plc Fellow subsidiary Any other transaction Guarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC 0.00 No remarks by the Audit Committee 0.00 (6,83,430.00) (8,22,620.00)
124 Biocon Biologics Ireland Limited Biocon Biologics Inc, US Fellow subsidiary Sale of goods or services 14,200.00 No remarks by the Audit Committee 7,350.00 2,050.00 (14,980.00)
125 Biocon Biologics Ireland Limited Biocon Biologics Inc, US Fellow subsidiary Purchase of goods or services 200.00 No remarks by the Audit Committee 0.00 0.00 0.00
126 Biocon Biologics Ireland Limited Biocon Biologics Brasil Ltda Fellow subsidiary Sale of goods or services 15,300.00 No remarks by the Audit Committee 0.00 0.00 20.00
127 Biocon Biologics Ireland Limited Biocon Biologics FZ-LLC, UAE Fellow subsidiary Purchase of goods or services 1,400.00 No remarks by the Audit Committee 0.00 0.00 0.00
128 Biocon Biologics Ireland Limited Biocon Biologics Canada Inc Fellow subsidiary Sale of goods or services 18,100.00 No remarks by the Audit Committee 4,820.00 (960.00) (1,810.00)
129 Biocon Biologics Ireland Limited Biocon Biologics Canada Inc Fellow subsidiary Purchase of goods or services 500.00 No remarks by the Audit Committee 0.00 0.00 0.00
130 Biocon Biologics Ireland Limited Biocon Biologics (Thailand) Co., Ltd. Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 10.00 (20.00) (50.00)
131 Biocon Biologics Ireland Limited Biocon Biologics Morocco S.R.L Fellow subsidiary Purchase of goods or services 3,200.00 No remarks by the Audit Committee 550.00 (170.00) (1,620.00)
132 Biocon Biologics Ireland Limited Biocon Biologics Philippines Fellow subsidiary Sale of goods or services 5,900.00 No remarks by the Audit Committee 0.00 10.00 10.00
133 Biocon Biologics Ireland Limited Biocon Biologics Germany Fellow subsidiary Sale of goods or services 1,57,330.00 No remarks by the Audit Committee 50,990.00 18,510.00 46,960.00
134 Biocon Biologics Ireland Limited Biocon Biologics Germany Fellow subsidiary Purchase of goods or services 2,800.00 No remarks by the Audit Committee 0.00 0.00 0.00
135 Biocon Biologics Ireland Limited Biocon Biologics France Fellow subsidiary Sale of goods or services 62,900.00 No remarks by the Audit Committee 23,960.00 4,590.00 (2,800.00)
136 Biocon Biologics Ireland Limited Biocon Biologics Spain Fellow subsidiary Sale of goods or services 13,200.00 No remarks by the Audit Committee 5,450.00 4,370.00 7,680.00
137 Biocon Biologics Ireland Limited Biocon Biologics Finland Fellow subsidiary Purchase of goods or services 2,300.00 No remarks by the Audit Committee 580.00 240.00 (220.00)
138 Biocon Biologics Ireland Limited Biocon Biologics Belgium BV Fellow subsidiary Purchase of goods or services 3,800.00 No remarks by the Audit Committee 1,510.00 (240.00) (610.00)
139 Biocon Biologics Ireland Limited Biocon Biologics Greece Fellow subsidiary Purchase of goods or services 2,700.00 No remarks by the Audit Committee 60.00 (2,260.00) (9,320.00)
140 Biocon Biologics Ireland Limited Biocon Biologics Greece Fellow subsidiary Sale of goods or services 16,500.00 No remarks by the Audit Committee 2,520.00 0.00 0.00
141 Biocon Biologics Ireland Limited Biocon Biologics Swiss Fellow subsidiary Sale of goods or services 5,800.00 No remarks by the Audit Committee 470.00 430.00 1,760.00
142 Biocon Biologics Ireland Limited Biocon Biologics Italy Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 0.00 160.00 0.00
143 Biocon Biologics Ireland Limited Biocon Biologics Croatia Fellow subsidiary Purchase of goods or services 1,000.00 No remarks by the Audit Committee 330.00 30.00 0.00
144 Biocon Biologics Ireland Limited Biocon Biologics Croatia Fellow subsidiary Sale of goods or services 7,400.00 No remarks by the Audit Committee 0.00 0.00 0.00
145 Biocon Biologics Ireland Limited Biocon Biologics Global Plc Fellow subsidiary Sale of goods or services 1,000.00 No remarks by the Audit Committee 60.00 320.00 830.00
146 Biocon Biologics Ireland Limited Biocon Biologics Global Plc Fellow subsidiary Any other transaction Guarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC 0.00 No remarks by the Audit Committee 0.00 (6,83,430.00) (8,22,620.00)
147 Biocon Biologics Ireland Limited Biocon Biologics UK PLC Fellow subsidiary Sale of goods or services 22,500.00 No remarks by the Audit Committee 590.00 0.00 (1,13,470.00)
148 Biocon Biologics Ireland Limited Biocon Biologics UK PLC Fellow subsidiary Purchase of goods or services 71,500.00 No remarks by the Audit Committee 34,130.00 (62,280.00) (8,22,620.00)
149 Biocon Biologics Ireland Limited Biocon Biologics UK PLC Fellow subsidiary Any other transaction Guarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP 0.00 No remarks by the Audit Committee 0.00 (2,73,380.00) (2,99,140.00)
150 Biosimilar Collaborations Ireland Limited Viatris Group Enterprise in which a director of the Company is a member of board of directors Purchase of goods or services 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
151 Biocon Biologics Inc, US Biocon Biologics Global Plc Fellow subsidiary Purchase of goods or services 1,41,100.00 No remarks by the Audit Committee 2,210.00 (2,580.00) 2,720.00
152 Biocon Biologics France Viatris Sante S.A.S Enterprise in which a director of the Company is a member of board of directors Purchase of goods or services 2,000.00 No remarks by the Audit Committee 0.00 10.00 550.00
153 Biocon Biologics Global Plc Biocon Biologics UK PLC Fellow subsidiary Loan 0.00 No remarks by the Audit Committee 0.00 6,76,890.00 0.00
154 Biocon Biologics Global Plc Biocon Biologics UK PLC Fellow subsidiary Interest received 60,000.00 No remarks by the Audit Committee 31,600.00 23,960.00 0.00
155 Biocon Biologics Global Plc Biocon Biologics UK PLC Fellow subsidiary Any other transaction Guarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP 0.00 No remarks by the Audit Committee 0.00 (2,73,380.00) (2,99,140.00)
156 Biocon Limited Biocon Biologics Limited Subsidiary Sale of goods or services 20,000.00 No remarks by the Audit Committee 8,460.00 0.00 0.00
157 Biocon Limited Biocon Biologics Limited Subsidiary Sale of goods or services 3,500.00 No remarks by the Audit Committee 1,540.00 0.00 0.00
158 Biocon Limited Biocon Biologics Limited Subsidiary Any other transaction ESOP cost recovery 2,300.00 No remarks by the Audit Committee 160.00 0.00 0.00
159 Biocon Limited Biocon Biologics Limited Subsidiary Any other transaction Other expenses recovery 2,498.00 No remarks by the Audit Committee 750.00 0.00 0.00
160 Biocon Limited Biocon Biologics Limited Subsidiary Sale of goods or services 1,250.00 No remarks by the Audit Committee 400.00 0.00 0.00
161 Biocon Limited Biocon Biologics Limited Subsidiary Sale of goods or services 4,700.00 No remarks by the Audit Committee 2,070.00 0.00 0.00
162 Biocon Limited Biocon Biologics Limited Subsidiary Any other transaction Expense for research and development services 3,004.20 No remarks by the Audit Committee 10.00 0.00 0.00
163 Biocon Limited Biocon SDN BHD Step down subsidiary Any other transaction ESOP cost recovery 500.00 No remarks by the Audit Committee 10.00 0.00 0.00
164 Biocon Limited Biocon SDN BHD Step down subsidiary Sale of goods or services 200.00 No remarks by the Audit Committee 80.00 0.00 0.00
165 Biocon Limited Biocon Biologics UK Limited Step down subsidiary Sale of goods or services 100.00 No remarks by the Audit Committee 10.00 0.00 0.00
166 Biocon Limited Biocon Biologics UK Limited Step down subsidiary Any other transaction Other service 100.00 No remarks by the Audit Committee 10.00 0.00 0.00
167 Biocon Limited Bicara Therapeutics Inc. Enterprise in which relative to a director of the Company is proprietor Sale of goods or services 2,000.00 No remarks by the Audit Committee 290.00 0.00 0.00
168 Biocon Limited Neo Biocon FZ LLC Associate Sale of goods or services 50.00 No remarks by the Audit Committee 0.00 0.00 0.00
169 Biocon Limited Neo Biocon FZ LLC Associate Purchase of goods or services 50.00 No remarks by the Audit Committee 0.00 0.00 0.00
170 Biocon Limited Immuneel Therapeutics Private Limited Enterprise in which a director of the Company is a member of board of directors Sale of goods or services 50.00 No remarks by the Audit Committee 0.00 0.00 0.00
171 Biocon Limited Biocon Foundation Trust in which a director is a trustee Any other transaction CSR Related activities 350.00 No remarks by the Audit Committee 140.00 0.00 0.00
172 Biocon Limited Jeeves Enterprise in which relative to a director of the Company is proprietor Purchase of goods or services 400.00 No remarks by the Audit Committee 110.00 0.00 0.00
173 Biocon Limited Mazumdar Shaw Medical Foundation Enterprise in which a director of the Company is a member of board of directors Purchase of goods or services 20.00 No remarks by the Audit Committee 0.00 0.00 0.00
174 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 21,410.00 0.00 0.00
175 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 90.00 0.00 0.00
176 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee (130.00) 0.00 0.00
177 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 120.00 0.00 0.00
178 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 390.00 0.00 0.00
179 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 830.00 0.00 0.00
180 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 70.00 0.00 0.00
181 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 400.00 0.00 0.00
182 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 610.00 0.00 0.00
183 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Cross charges of expense 0.00 No remarks by the Audit Committee 5,750.00 0.00 0.00
184 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 140.00 0.00 0.00
185 Biocon Limited Biocon FZ LLC Wholly owned subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 260.00 0.00 0.00
186 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 3,350.00 0.00 0.00
187 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 350.00 0.00 0.00
188 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 860.00 0.00 0.00
189 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 4,800.00 0.00 0.00
190 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 720.00 0.00 0.00
191 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Interest received 0.00 No remarks by the Audit Committee 340.00 0.00 0.00
192 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 20.00 0.00 0.00
193 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 50.00 0.00 0.00
194 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Loan 0.00 No remarks by the Audit Committee 11,530.00 0.00 0.00
195 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Any other transaction Conversion of loan into OCRPS 0.00 No remarks by the Audit Committee 11,530.00 63,130.00 74,660.00
196 Biocon Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 110.00 0.00 0.00
197 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Other expenses recovery 0.00 No remarks by the Audit Committee 0.00 0.00 0.00
198 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Any other transaction Guarantee outstanding 0.00 No remarks by the Audit Committee 0.00 42,930.00 42,930.00
199 Biocon Limited Biocon Generics Inc Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 1,440.00 0.00 0.00
200 Biocon Limited Biocon Generics Inc Wholly owned subsidiary Any other transaction Conversion of loan into OCRPS 0.00 No remarks by the Audit Committee 20.00 0.00 0.00
201 Biocon Limited Biocon Generics Inc Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 190.00 17,280.00 17,280.00
202 Biocon Limited Biocon Generics Inc Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 0.00 6,250.00 6,480.00
203 Biocon Limited Biocon Biologics Limited Subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 12,620.00 12,850.00
204 Biocon Limited Biocon Biologics Limited Subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 19,740.00 19,970.00
205 Biocon Limited Biocon SDN BHD Step down subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 10.00 240.00
206 Biocon Limited Biocon SDN BHD Step down subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 70.00 300.00
207 Biocon Limited Biocon Biologics UK Limited Step down subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
208 Biocon Limited Biocon Biologics UK Limited Step down subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
209 Biocon Limited Bicara Therapeutics Inc. Enterprise in which relative to a director of the Company is proprietor Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 120.00 350.00
210 Biocon Limited Biocon Foundation Trust in which a director is a trustee Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 180.00 410.00
211 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 3,590.00 3,820.00
212 Biocon Limited Biocon Pharma Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 3,190.00 3,420.00
213 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 570.00 800.00
214 Biocon Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 2,430.00 2,660.00
215 Biocon Limited Biocon FZ LLC Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 20.00 0.00 0.00
216 Biocon Limited Biocon FZ LLC Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 510.00 740.00
217 Biocon Limited Biocon FZ LLC Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
218 Biocon Limited Biocon Academy Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 130.00 360.00
219 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 7,480.00 7,710.00
220 Biocon Limited Biocon Biosphere Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 7,880.00 8,110.00
221 Biocon Limited Biocon Pharma UK Limited Wholly owned subsidiary Any other transaction ESOP cost recovery 0.00 No remarks by the Audit Committee 20.00 0.00 0.00
222 Biocon Limited Biocon Pharma UK Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
223 Biocon Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 50.00 280.00
224 Biocon Pharma Inc Biocon SA Fellow subsidiary Loan 12,996.00 No remarks by the Audit Committee 0.00 13,000.00 13,000.00
225 Biocon Pharma Inc Biocon SA Fellow subsidiary Interest paid 200.00 No remarks by the Audit Committee 100.00 0.00 0.00
226 Biocon Pharma Inc Biocon Generics Inc Fellow subsidiary Purchase of goods or services 15,000.00 No remarks by the Audit Committee 4,500.00 0.00 0.00
227 Biocon Pharma Inc Biocon Generics Inc Fellow subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 960.00 1,190.00
228 Biocon Pharma Inc Biocon Generics Inc Fellow subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 230.00 460.00
229 Biocon Pharma Limited Biocon Pharma UK Limited Wholly owned subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 430.00 0.00 0.00
230 Biocon Pharma Limited Biocon Pharma UK Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 1,980.00 0.00 0.00
231 Biocon Pharma Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Purchase of goods or services 0.00 No remarks by the Audit Committee 950.00 0.00 0.00
232 Biocon Pharma Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 790.00 0.00 0.00
233 Biocon Pharma Limited Biocon Biosphere Limited Fellow subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 1,120.00 1,350.00
234 Biocon Pharma Limited Biocon Biologics Limited Fellow subsidiary Purchase of goods or services 20,000.00 No remarks by the Audit Committee 2,200.00 0.00 0.00
235 Biocon Pharma Limited Biocon Biologics Limited Fellow subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 9,820.00 10,050.00
236 Biocon Pharma Limited Biocon Pharma Inc Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 14,970.00 0.00 0.00
237 Biocon Pharma Limited Biocon Generics Inc Wholly owned subsidiary Sale of goods or services 0.00 No remarks by the Audit Committee 170.00 0.00 0.00
238 Biocon Pharma Limited Biocon Pharma UK Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 890.00 1,120.00
239 Biocon Pharma Limited Biocon Pharma UK Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 2,290.00 2,520.00
240 Biocon Pharma Limited Biocon Pharma Ireland Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 30.00 260.00
241 Biocon Pharma Limited Biocon Pharma Ireland Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
242 Biocon Pharma Limited Biocon Pharma Malta Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
243 Biocon Pharma Limited Biocon Pharma Malta Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
244 Biocon Pharma Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 910.00 1,140.00
245 Biocon Pharma Limited Biocon Pharma Malta I Limited Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 1,570.00 1,800.00
246 Biocon Pharma Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 8,550.00 8,780.00
247 Biocon Pharma Limited Biocon Pharma Inc Wholly owned subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 25,480.00 25,710.00
248 Biocon Pharma Limited Biocon Foundation Trust in which a director is a trustee Any other transaction CSR 120.00 No remarks by the Audit Committee 60.00 0.00 0.00
249 Biocon Pharma Limited Biocon FZ LLC Fellow subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 50.00 280.00
250 Biocon Pharma Limited Biocon FZ LLC Fellow subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 20.00 250.00
251 Biocon Pharma Limited Biocon Generics Inc Wholly owned subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 420.00 650.00
252 Biocon Pharma Limited Biosimilar collaborations Ireland Fellow subsidiary Any other transaction Profit Share 2,600.00 No remarks by the Audit Committee 270.00 420.00 420.00
253 Biocon Pharma Malta I Limited Biocon SA Fellow subsidiary Loan 0.00 No remarks by the Audit Committee 0.00 440.00 440.00
254 Biocon Pharma UK Limited Biocon Pharma Ireland Limited Fellow subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
255 Biocon Pharma UK Limited Biocon Pharma Malta I Limited Fellow subsidiary Sale of goods or services 400.00 No remarks by the Audit Committee 140.00 0.00 0.00
256 Biocon Pharma UK Limited Biocon Pharma Malta I Limited Fellow subsidiary Any other transaction Trade and other payables 0.00 No remarks by the Audit Committee 0.00 30.00 260.00
257 Biocon Pharma UK Limited Biocon Pharma Malta Limited Fellow subsidiary Any other transaction Trade and other receivables 0.00 No remarks by the Audit Committee 0.00 0.00 230.00
Total value of transaction during the reporting period 7,61,416.00