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 04-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceutical products
Start date and time of board meeting 04-11-2026   16:15:00
End date and time of board meeting 04-11-2026   18:00:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,26,329.00 19,41,364.00
Other income 16,822.00 43,245.00
Total income 10,43,151.00 19,84,609.00
2 Expenses
(a) Cost of materials consumed 2,98,028.00 5,87,468.00
(b) Purchases of stock-in-trade 91,376.00 1,84,554.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8,930.00 (10,993.00)
(d) Employee benefit expense 1,65,855.00 3,13,870.00
(e) Finance costs 10,221.00 20,387.00
(f) Depreciation, depletion and amortisation expense 53,115.00 1,01,797.00
(f) Other Expenses
1 Other Expenses 2,46,565.00 4,62,784.00
Total other expenses 2,46,565.00 4,62,784.00
Total expenses 8,74,090.00 16,59,867.00
3 Total profit before exceptional items and tax 1,69,061.00 3,24,742.00
4 Exceptional items 0.00 (4,018.00)
5 Total profit before tax 1,69,061.00 3,20,724.00
6 Tax expense
7 Current tax 50,857.00 1,11,858.00
8 Deferred tax 5,526.00 (7,169.00)
9 Total tax expenses 56,383.00 1,04,689.00
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 1,12,678.00 2,16,035.00
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 (294.00) (447.00)
16 Total profit (loss) for period 1,12,384.00 2,15,588.00
17 Other comprehensive income net of taxes 20,292.00 15,605.00
18 Total Comprehensive Income for the period 1,32,676.00 2,31,193.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,12,608.00 2,15,865.00
Total profit or loss, attributable to non-controlling interests (224.00) (277.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,32,900.00 2,31,470.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (224.00) (277.00)
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 19.57 37.52
Diluted earnings (loss) per share from continuing operations 19.57 37.52
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 19.57 37.52
Diluted earnings (loss) per share from continuing and discontinued operations 19.57 37.52
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 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 November 04, 2026. The results for the quarter and half year ended September 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 and half year ended September 30, 2026. 4.The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment. 5.During the half year ended September 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. iv) The Company, incorporated a subsidiary, Auropharm Overseas Limited w.e.f. Aug 13, 2026. v) The Company, incorporated a step down subsidiary, A1 Biochem USA INC through A1 Biochem Labs (India) Private Limited, a wholly owned subsidiary of the Company w.e.f. Aug 26, 2026. vi) The Company, incorporated a step down subsidiary, Avogent Lifesciences Private Limited through Apitoria Pharma Private Limited, a wholly owned subsidiary of the Company w.e.f. Aug 31, 2026. vii) The Group invested Rs. 165.0 million to acquire stake in Garuda Renewables Private limited, India making it an associate company w.e.f. July 29, 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. 23,218.3 million (USD 245.7 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 and half year ended September 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. The group recognised Rs.18,615.7 million (USD 197.0 million) towards the fair value of net assets acquired and Rs. 4,602.7 million (USD 48.7 million) towards Goodwill. 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 half year ended September 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 Rs. 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. 8,058 million including related expenses. 10.During the quarter , Apitoria Pharma Private Limited (a wholly owned subsidiary of the Company), completed the acquisition of A1 Biochem Labs (India) Private Limited (“A1 Biochem Labs”) for a consideration of Rs.28.5 million. A1 Biochem Labs acquired the business of A1 Biochem Research (India) Private Limited for a consideration of Rs.200.0 million on a slump sale basis. Further on August 26, 2026, the Company incorporated A1 Biochem USA Inc. as a step-down subsidiary through A1 Biochem Labs (India) Private Limited. Subsequent to the quarter-end, as on October 1, 2026, A1 Biochem USA Inc acquired Membership Interest in A1 Biochem Labs LLC, USA for a consideration of Rs.1,462.1 million. 11.During the half year, 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.a. On July 27, 2026, Curateq Biologics Private Limited (wholly owned subsidiary of the Company) submitted the Scheme of Amalgamation by way of merger of Auro Vaccines Private Limited (Transferor Company) with Curateq Biologics Private Limited (Transferee Company) (the 'Applicant Companies') to the National Company Law Tribunal ('NCLT') for approval. Subsequently, on August 18, 2026, the Applicant Companies received an order from the NCLT dispensing with the requirement to convene meetings of their equity shareholders, secured and unsecured creditors, and Compulsorily Convertible Debenture (CCD) holders. b. On September 18, 2026, Eugia Pharma Specialities Limited (wholly owned subsidiary of the Company) submitted the Scheme of Amalgamation by way of merger of Eugia SEZ Private Limited and Eugia Steriles Private Limited (Transferor Company) with Eugia Pharma Specialities Limited (Transferee Company) (the 'Applicant Companies') to the National Company Law Tribunal ('NCLT') for approval. Subsequently, on October 9, 2026, the Company received an order from the NCLT directing it to convene meetings of its unsecured trade creditors, while dispensing with the requirement to convene a meeting of the Applicant Company’s equity shareholders. Pending regulatory approvals, no impact has been given in the results for the above. 13.The Board of Directors at their meeting held on November 4, 2026 declared an interim dividend of Rs. 7 per equity share (Face value Rs. 1).



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 15,29,160.00
Capital work-in-progress 3,48,706.00
Investment property 0.00
Goodwill 1,26,862.00
Other intangible assets 3,40,464.00
Intangible assets under development 1,45,050.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 14,134.00
Non-current financial assets
Non-current investments 18,355.00
Trade receivables, non-current 1.00
Loans, non-current 725.00
Other non-current financial assets
1 Other financial assets 42,715.00
Total of other non-current financial assets 42,715.00
Total non-current financial assets 61,796.00
Deferred tax assets (net) 1,55,887.00
Other non-current assets
1 Other non-current assets 38,376.00
2 Non- current tax assets 19,128.00
Total of other non-current assets 57,504.00
Total non-current assets 27,79,563.00
2 Current assets
Inventories 13,12,442.00
Current financial asset
Current investments 2,865.00
Trade receivables, current 7,54,353.00
Cash and cash equivalents 6,23,151.00
Bank balance other than cash and cash equivalents 3,71,776.00
Loans, current 1,831.00
Other current financial assets
Total of other current financial assets 22,690.00
Total current financial assets 17,76,666.00
Current tax assets (net) 2,000.00
Other current assets
1 Other current assets 3,04,758.00
Total of other current assets 3,04,758.00
Total current assets 33,95,866.00
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 61,75,429.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,754.00
Other equity 39,34,236.00
Total equity attributable to owners of parent 39,39,990.00
Non controlling interest (190.00)
Total equity 39,39,800.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 98,193.00
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 27,323.00
2 Other financial liabilities 24,246.00
Total of other non-current financial liabilities 51,569.00
Total non-current financial liabilities 1,49,762.00
Provisions, non-current 37,691.00
Deferred tax liabilities (net) 30,159.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 51,300.00
Total of other non-current liabilities 51,300.00
Total non-current liabilities 2,68,912.00
Current liabilities
Current financial liabilities
Borrowings, current 7,25,182.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 15,636.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,73,603.00
Total Trade payable 5,89,239.00
Other current financial liabilities
1 Lease liabilities 12,279.00
2 Other financial liabilities 4,70,260.00
Total of other current financial liabilities 4,82,539.00
Total current financial liabilities 17,96,960.00
Other current liabilities 76,387.00
1 Other current liabilities 76,387.00
Total of other current liabilities 76,387.00
Provisions, current 43,981.00
Current tax liabilities (Net) 49,389.00
Deferred government grants, Current 0.00
Total current liabilities 19,66,717.00
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 22,35,629.00
Total equity and liabilites 61,75,429.00
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (495.00) (459.00)
2 Equity investments through other comprehensive income – net change in fair value 399.00 (412.00)
3 Income-tax relating to items that will not be reclassified to profit or loss 29.00 204.00
Total Amount of items that will not be reclassified to profit and loss (67.00) (667.00)
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 19,775.00 15,688.00
2 Fair value change on derivatives designated as cash flow hedge (net) 780.00 780.00
3 Income-tax on items that will be reclassified subsequently to profit or loss (196.00) (196.00)
Total Amount of items that will be reclassified to profit and loss 20,359.00 16,272.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 20,292.00 15,605.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,20,724.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 19,303.00
Adjustments for decrease (increase) in inventories (37,445.00)
Adjustments for decrease (increase) in trade receivables, current 9,496.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (16,863.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 20,629.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 13,839.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,905.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,01,797.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 5,837.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (25,553.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (601.00)
Adjustments for dividend income 128.00
Adjustments for interest income 26,608.00
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 (3,483.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (190.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 64,935.00
Net cash flows from (used in) operations 3,85,659.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 57,345.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 3,28,314.00
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 2,01,397.00
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 (69,632.00)
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 5,657.00
Purchase of property, plant and equipment 1,43,010.00
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 22,508.00
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 128.00
Interest received 24,147.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,02,870.00)
Net cash flows from (used in) investing activities (3,70,221.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 903.00
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 80,580.00
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 1,13,077.00
Repayments of borrowings 60,025.00
Payments of lease liabilities 14,772.00
Dividends paid 4.00
Interest paid 18,164.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (59,565.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,01,472.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 4,477.00
Net increase (decrease) in cash and cash equivalents (96,995.00)
Cash and cash equivalents cash flow statement at beginning of period 7,19,140.00
Cash and cash equivalents cash flow statement at end of period 6,22,145.00