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 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
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



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 Consolidated Consolidated
1 Income
Revenue from operations 9,15,035.00 9,15,035.00
Other income 26,423.00 26,423.00
Total income 9,41,458.00 9,41,458.00
2 Expenses
(a) Cost of materials consumed 2,89,440.00 2,89,440.00
(b) Purchases of stock-in-trade 93,178.00 93,178.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (19,923.00) (19,923.00)
(d) Employee benefit expense 1,48,015.00 1,48,015.00
(e) Finance costs 10,166.00 10,166.00
(f) Depreciation, depletion and amortisation expense 48,682.00 48,682.00
(f) Other Expenses
1 Other expenses 2,16,219.00 2,16,219.00
Total other expenses 2,16,219.00 2,16,219.00
Total expenses 7,85,777.00 7,85,777.00
3 Total profit before exceptional items and tax 1,55,681.00 1,55,681.00
4 Exceptional items (4,018.00) (4,018.00)
5 Total profit before tax 1,51,663.00 1,51,663.00
6 Tax expense
7 Current tax 61,001.00 61,001.00
8 Deferred tax (12,695.00) (12,695.00)
9 Total tax expenses 48,306.00 48,306.00
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 1,03,357.00 1,03,357.00
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 (154.00) (154.00)
16 Total profit (loss) for period 1,03,203.00 1,03,203.00
17 Other comprehensive income net of taxes (4,687.00) (4,687.00)
18 Total Comprehensive Income for the period 98,516.00 98,516.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,03,256.00 1,03,256.00
Total profit or loss, attributable to non-controlling interests (53.00) (53.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 98,569.00 98,569.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (53.00) (53.00)
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 17.86 17.86
Diluted earnings (loss) per share from continuing operations 17.86 17.86
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 17.86 17.86
Diluted earnings (loss) per share from continuing and discontinued operations 17.86 17.86
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1.The above unaudited consolidated financial results of Aurobindo Pharma Limited (the Company) including its subsidiaries (collectively known as the Group) and its associates and joint ventures have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2.The above unaudited consolidated financial results have been prepared in accordance with principles and procedures as set out in the Ind AS 110 on Consolidated financial statements and Ind AS 28 on Investments in Associates and Joint ventures notified under Section 133 of the Act and Companies (Indian Accounting Standards) Rules, 2015, as amended. 3.The above unaudited consolidated financial results of the Group as reviewed by the Audit Committee has 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 opinion in respect of the limited review for the quarter ended June 30, 2026. 4.The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment. 5.During the quarter ended June 30, 2026: i) The Company, incorporated a step down subsidiary, Arrow Pharma Production SAS, France through Agile Pharma B.V., Netherlands a wholly owned subsidiary of the Company w.e.f. May 21, 2026. ii) The Company invested Rs.5.2 million to acquire 26% stake in Swarnaakshu Solar Power Private Limited, India making it an associate company w.e.f. June 25, 2026. iii) The Company, incorporated a step down subsidiary, PT Auro Pharm Indonesia through PT Aurogen Pharma Indonesia, a wholly owned subsidiary of the Company w.e.f. July 01, 2026. 6.On July 30, 2025, the Company through it's wholly owned subsidiary, Aurobindo Pharma USA, Inc. entered into a definitive agreement to acquire 100% membership interest in Lannett Company LLC. On June 29, 2026 ('Acquisition date') the Company pursuant to above membership purchase agreement completed the acquisition of 100% membership interest in Lannett Company LLC along with its subsidiaries (Silarx Pharmaceuticals Inc, Kremers Urban Pharmaceuticals Inc and Cody Laboratories Inc) for a purchase consideration of Rs. 23,348.8 million (USD 247.1 million) upon satisfaction of customary closing conditions and receipt of the necessary regulatory approvals and has been consolidated with effect from that date. Hence, the results for the quarter ended June 30, 2026, are not comparable to the earlier periods presented. The transaction was accounted for in accordance with Ind AS 103 (Business Combinations), and the initial accounting has been provisionally determined. 7.The Board of Directors of the Parent 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. Since the transaction is with the wholly owned subsidiary of the Company, there is no impact on the unaudited consolidated financial statements. 8.Exceptional item: a) For the quarter ended June 30, 2026 includes acquisition and related costs of Rs.401.8 million (USD 4.3 million) in relation to the acquisition of 100% membership interest of Lannett Company LLC. b) 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. 653.3 million during the year ended March 31, 2026. 9.The Board of Directors of Parent 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 parent 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 parent 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. 10.Subsequent to the quarter end, on July 23, 2026, the Board of Directors of Apitoria Pharma Private Limited (a wholly owned subsidiary of the Company) approved the acquisition of an 80% ownership interest in the A1 Biochem Group, comprising A1 Biochem Labs (India) Private Limited, A1 Biochem Research (India) Private Limited and A1 Biochem Labs LLC, USA, at an enterprise value of USD 17.0 million on a debt-free and cash-free basis. The Company will invest USD 13.6 million for its 80% ownership interest in the A1 Biochem Group, subject to certain adjustments and conditions precedent, and the transaction is expected to be completed within 90-120 days. 11.During the current quarter, Aurobindo Pharma USA, Inc., a wholly owned subsidiary of the Company recorded net loss on derecognition of lease receivable of Rs.432.6 million (USD 4.5 million) which is included under the head “Other expenses”. 12.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 unaudited year to date published figures up to third quarter ended December 31, 2025, 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 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 01-04-2026 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of defined employee benefit liability 36.00 36.00
2 Equity investment through other comprehensive income - net change in fair value. (811.00) (811.00)
3 Income tax relating to items that will not be reclassified to profit or loss 175.00 175.00
Total Amount of items that will not be reclassified to profit and loss (600.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations. (4,087.00) (4,087.00)
Total Amount of items that will be reclassified to profit and loss (4,087.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4,687.00) (4,687.00)