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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Pharmaceutical products
Start date and time of board meeting 05-08-2026   16:00:00
End date and time of board meeting 05-08-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,79,951.00 2,79,951.00
Other income 24,189.00 24,189.00
Total income 3,04,140.00 3,04,140.00
2 Expenses
(a) Cost of materials consumed 1,28,889.00 1,28,889.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,805.00) (4,805.00)
(d) Employee benefit expense 29,591.00 29,591.00
(e) Finance costs 4,707.00 4,707.00
(f) Depreciation, depletion and amortisation expense 6,899.00 6,899.00
(f) Other Expenses
1 Other Expenses 38,051.00 38,051.00
Total other expenses 38,051.00 38,051.00
Total expenses 2,03,332.00 2,03,332.00
3 Total profit before exceptional items and tax 1,00,808.00 1,00,808.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,00,808.00 1,00,808.00
6 Tax expense
7 Current tax 27,150.00 27,150.00
8 Deferred tax (64.00) (64.00)
9 Total tax expenses 27,086.00 27,086.00
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 73,722.00 73,722.00
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 73,722.00 73,722.00
17 Other comprehensive income net of taxes 27.00 27.00
18 Total Comprehensive Income for the period 73,749.00 73,749.00
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 5,754.00 5,754.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.75 12.75
Diluted earnings (loss) per share from continuing operations 12.75 12.75
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 12.75 12.75
Diluted earnings (loss) per share from continuing and discontinued operations 12.75 12.75
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1.The above unaudited standalone financial results of Aurobindo Pharma Limited (the Company) has been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2.The above unaudited standalone financial results of the Company as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on August 05, 2026. The results for the quarter ended June 30, 2026 has been reviewed by our statutory auditors. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review for the quarter ended June 30, 2026. 3.The Company operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment. 4.During the year ended March 31, 2026, the Government of India consolidated 29 existing labour legislations into a unified framework comprising four labour codes as follows: Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the New Labour Codes). The New Labour Codes are effective from November 21, 2025 and introduce changes that include, among other things, setting a uniform definition of wages. The Government is in the process of issuing related rules. The New Labour Codes have implications on employee benefits including gratuity, leave encashment, and other related obligations. The Company assessed the implications of the New Labour Codes and recognized an incremental cost of Rs.173.8 million during the year ended March 31, 2026. 5.The Board of Directors of Company at their meeting held on April 06, 2026, approved buyback of 5,423,728 fully paid-up equity shares of face value of Re.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 buyback price of Rs.1,475 per equity share. Upon completion of the buyback, the Company extinguished the equity shares in compliance with applicable rules and regulations. Consequently, the paid-up equity share capital has been reduced by Rs.5.4 million. The aggregate amount paid for buyback is Rs.8,065.3 million including related expenses. 6.The Board of Directors of the Company at its meeting held on April 06, 2026 approved the transfer of domestic branded generic pharmaceutical formulations products business on a going concern basis through a Business Transfer Agreement (“BTA”) to Auropharm Limited (previously known as Auro Pharma Limited), a wholly owned subsidiary of the Company on a going concern basis w.e.f April 01, 2026. Accordingly, the net assets of the business have been transferred at the consideration of Rs.1,432.1 Million to Auropharm Limited. 7.The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and published year to date figures up to third quarter ended December 31, 2025 and which were subject to limited review by the statutory auditors.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Re-measurement of defined benefit liability 36.00 36.00
Total Amount of items that will not be reclassified to profit and loss 36.00
2 Income tax relating to items that will not be reclassified to profit or loss 9.00 9.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 27.00 27.00