Integrated Filing — IndAS



General information about company

Scrip Code 524804
NSE Symbol AUROPHARMA
MSEI Symbol NOTLISTED
ISIN INE406A01037
Name of company AUROBINDO PHARMA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-05-2026
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 Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Pharmaceutical products
Start date and time of board meeting 21-05-2026   16:30:00
End date and time of board meeting 21-05-2026   18:25:00
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



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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,85,334.00 33,65,308.00
Other income 11,704.00 49,209.00
Total income 8,97,038.00 34,14,517.00
2 Expenses
(a) Cost of materials consumed 2,50,535.00 10,30,519.00
(b) Purchases of stock-in-trade 93,148.00 3,47,798.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (776.00) (29,481.00)
(d) Employee benefit expense 1,37,398.00 5,19,017.00
(e) Finance costs 9,821.00 38,397.00
(f) Depreciation, depletion and amortisation expense 47,857.00 1,77,819.00
(f) Other Expenses
1 Foreign Exchange Loss (net) 4,816.00 1,007.00
2 Other Expenses 2,24,935.00 8,11,875.00
Total other expenses 2,29,751.00 8,12,882.00
Total expenses 7,67,734.00 28,96,951.00
3 Total profit before exceptional items and tax 1,29,304.00 5,17,566.00
4 Exceptional items 0.00 (6,533.00)
5 Total profit before tax 1,29,304.00 5,11,033.00
6 Tax expense
7 Current tax 39,903.00 1,73,614.00
8 Deferred tax (2,926.00) (12,726.00)
9 Total tax expenses 36,977.00 1,60,888.00
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 92,327.00 3,50,145.00
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 (243.00) 152.00
16 Total profit (loss) for period 92,084.00 3,50,297.00
17 Other comprehensive income net of taxes 79,056.00 1,96,520.00
18 Total Comprehensive Income for the period 1,71,140.00 5,46,817.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 92,126.00 3,50,475.00
Total profit or loss, attributable to non-controlling interests (42.00) (178.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,71,182.00 5,46,994.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (42.00) (177.00)
21 Details of equity share capital
Paid-up equity share capital 5,808.00 5,808.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 37,83,289.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.86 60.34
Diluted earnings (loss) per share from continuing operations 15.86 60.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 15.86 60.34
Diluted earnings (loss) per share from continuing and discontinued operations 15.86 60.34
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) 1.The above consolidated financial results of Aurobindo Pharma Limited (the Company) including its subsidiaries (collectively known as the Group) and its associates and joint ventures have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2.The above consolidated financial results have been prepared in accordance with principles and procedures as set out in the Ind AS 110 on Consolidated financial statements and Ind AS 28 on Investments in Associates and Joint ventures notified under Section 133 of the Act and Companies (Indian Accounting Standards) Rules, 2015, as amended. 3.The above consolidated financial results of the Group as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on May 21, 2026. The results for the year ended March 31, 2026 has been audited and for the quarter ended March 31, 2026 has been reviewed by our statutory auditors. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2026 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31, 2026. 4.The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment. 5.During the year ended March 31, 2026: (i) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics B.V., Netherlands through CuraTeQ Biologics Private Limited, India (wholly owned subsidiary) on May 28, 2025. (ii) The Company, incorporated a step-down subsidiary, Cresedemo Pharma LLC through Aurobindo Pharma USA Inc., (wholly owned subsidiary) on June 13, 2025. (iii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma (Malaysia) SDN. BHD. through Helix Healthcare B.V., The Netherlands, (wholly owned subsidiary) on September 17, 2025. (iv) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics (Malta) Limited through CuraTeQ Biologics B.V., The Netherlands, (wholly owned subsidiary) on September 26, 2025. (v) Pharmacin B.V (wholly owned subsidiary of Agile Pharma BV) merged with Agile Pharma BV (wholly owned subsidiary of Helix Healthcare B.V., The Netherlands) w.e.f. July 1, 2025. (vi) Helix Healthcare B.V, The Netherlands, (wholly owned subsidiary) has transferred its 100% stake in CuraTeQ Biologics s.r.o., Czech Republic (wholly owned subsidiary) to CuraTeQ Biologics B.V, The Netherlands (wholly owned subsidiary) w.e.f. July 29, 2025. (vii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Chile SpA through Helix Healthcare B.V, (wholly owned subsidiary) on October 07, 2025. (viii) The Company, incorporated a step-down subsidiary, Eugia Pharma Chile SpA through Eugia Pharma B.V, (wholly owned subsidiary) on October 07, 2025. (ix) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Philippines Inc. through Helix Healthcare B.V, (wholly owned subsidiary) on January 23, 2026. (x) The Company, incorporated a wholly owned subsidiary, Engenra Biologics Private Limited on February 24, 2026. (xi) The Company, acquired Diadame Pharma SARL, Senegal through its wholly owned step-down subsidiary Arrow Generiques SAS on January 01, 2026. 6.During the year, Aurobindo Pharma USA Inc., a wholly owned subsidiary of the Company, has entered into a definitive agreement to acquire 100% of membership interest in Lannett Company LLC. The proposed transaction is subject to certain regulatory approvals. Accordingly, no financial impact has arisen in the quarter and year ended March 31, 2026. 7.On January 01, 2026, Auropharm Limited (a wholly owned subsidiary of the Company), signed a Business transfer agreement to purchase non-oncology prescription formulations business from M/s Khandelwal Laboratories Private Limited on a going concern basis. The acquisition includes transfer of Brands, workforce etc., for a total consideration of Rs. 3,250 million, consisting of an upfront cash payment of Rs. 3,000 million, and a deferred consideration upto Rs. 250 million which is payable subject to certain conditions precedence. 8.On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability (arising out of past service cost) and increase in leave liability aggregating Rs. 653.3 million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount under “Exceptional Items” in the Consolidated Statement of Profit and Loss for the quarter ended December 31, 2025 and year ended March 31, 2026. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 9.The Board of Directors at their meeting held on April 06, 2026, approved buyback of 5,423,728 fully paid-up equity shares of face value of Rs. 1 each (representing 0.93% of the total number of equity shares of the Company) for an aggregate value not exceeding Rs. 8,000.0 million (Buyback Size) (excluding transaction cost) at a maximum buy back price of Rs. 1,475/- per equity share. The buyback offer is made to all of the equity shareholders of the Company, including the promoters and members of the promoter group of the Company (as defined under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011), who hold Equity Shares as of the record date (April 17, 2026), on proportionate basis through the tender offer route in accordance with the Companies Act, 2013, as amended, rules made thereunder, the Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018, as amended (Buyback Regulations) and other applicable laws. Pursuant to the buyback offer, 5,423,728 equity shares were accepted and consideration of Rs. 8,000.0 million was paid to eligible shareholders on May 07, 2026. 10.The figures for the current quarter and quarter ended March 31, 2025, are the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and March 31, 2025, respectively and published year to date figures up to third quarter ended December 31, 2025 and December 31, 2024, respectively, which were subject to limited review by the statutory auditors.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 14,32,993.00
Capital work-in-progress 3,00,883.00
Investment property 0.00
Goodwill 80,015.00
Other intangible assets 2,27,650.00
Intangible assets under development 2,20,473.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 10,884.00
Non-current financial assets
Non-current investments 19,504.00
Trade receivables, non-current 0.00
Loans, non-current 757.00
Other non-current financial assets
1 Other Financial assets 54,990.00
Total of other non-current financial assets 54,990.00
Total non-current financial assets 75,251.00
Deferred tax assets (net) 1,48,359.00
Other non-current assets
1 Other non-current assets 37,589.00
2 Non - current tax assets 45,243.00
Total of other non-current assets 82,832.00
Total non-current assets 25,79,340.00
2 Current assets
Inventories 12,05,294.00
Current financial asset
Current investments 74,724.00
Trade receivables, current 7,09,437.00
Cash and cash equivalents 7,19,140.00
Bank balance other than cash and cash equivalents 2,67,889.00
Loans, current 1,787.00
Other current financial assets
Total of other current financial assets 10,095.00
Total current financial assets 17,83,072.00
Current tax assets (net) 2,168.00
Other current assets
1 Other current assets 2,80,341.00
Total of other current assets 2,80,341.00
Total current assets 32,70,875.00
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 58,50,215.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,808.00
Other equity 37,83,289.00
Total equity attributable to owners of parent 37,89,097.00
Non controlling interest (816.00)
Total equity 37,88,281.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 80,275.00
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 liabilites 29,294.00
2 Other financial liabilities 24,187.00
Total of other non-current financial liabilities 53,481.00
Total non-current financial liabilities 1,33,756.00
Provisions, non-current 40,041.00
Deferred tax liabilities (net) 30,600.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 53,636.00
Total of other non-current liabilities 53,636.00
Total non-current liabilities 2,58,033.00
Current liabilities
Current financial liabilities
Borrowings, current 6,87,345.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19,188.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,37,539.00
Total Trade payable 5,56,727.00
Other current financial liabilities
1 Lease liabilites 10,370.00
2 Other financial liabilities 4,30,465.00
Total of other current financial liabilities 4,40,835.00
Total current financial liabilities 16,84,907.00
Other current liabilities 62,630.00
1 Other current liabilities 62,630.00
Total of other current liabilities 62,630.00
Provisions, current 35,304.00
Current tax liabilities (Net) 21,060.00
Deferred government grants, Current 0.00
Total current liabilities 18,03,901.00
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 20,61,934.00
Total equity and liabilites 58,50,215.00
Disclosure of notes on assets and liabilities



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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined employee benefit liability 1,216.00 737.00
2 Equity investments through other comprehensive income 253.00 355.00
Total Amount of items that will not be reclassified to profit and loss 1,469.00 1,092.00
2 Income tax relating to items that will not be reclassified to profit or loss 355.00 270.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations. 77,942.00 1,95,698.00
Total Amount of items that will be reclassified to profit and loss 77,942.00 1,95,698.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 79,056.00 1,96,520.00



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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,11,033.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 35,231.00
Adjustments for decrease (increase) in inventories (1,49,976.00)
Adjustments for decrease (increase) in trade receivables, current (1,17,073.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (42,028.00)
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 15,560.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,28,157.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 56,074.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,77,819.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 19,964.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,05,715.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 22,098.00
Adjustments for dividend income 227.00
Adjustments for interest income 32,908.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 5,464.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 937.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 2,24,807.00
Net cash flows from (used in) operations 7,35,840.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,83,203.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,52,637.00
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 30,317.00
Other cash receipts from sales of equity or debt instruments of other entities 587.00
Other cash payments to acquire equity or debt instruments of other entities 78,776.00
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 4,625.00
Purchase of property, plant and equipment 2,68,577.00
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 41,890.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 227.00
Interest received 32,856.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 35,422.00
Net cash flows from (used in) investing activities (3,45,843.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 71,986.00
Repayments of borrowings 1,30,398.00
Payments of lease liabilities 10,854.00
Dividends paid 23,240.00
Interest paid 34,409.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,26,915.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 79,879.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 82,882.00
Net increase (decrease) in cash and cash equivalents 1,62,761.00
Cash and cash equivalents cash flow statement at beginning of period 5,56,379.00
Cash and cash equivalents cash flow statement at end of period 7,19,140.00





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 Deloitte Haskins & Sells Yes 30-04-2028