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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
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 Pharmaceuticalproducts
Start date and time of board meeting 26-May-2025   16:00:00
End date and time of board meeting 26-May-2025   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 Declaration of unmodified opinion



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 83821200000 317237300000
Other income 1348100000 6218500000
Total income 85169300000 323455800000
2 Expenses
(a) Cost of materials consumed 27995100000 107367600000
(b) Purchases of stock-in-trade 6361800000 28871100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -78100000 -5976300000
(d) Employee benefit expense 11626400000 44756200000
(e) Finance costs 1150200000 4572400000
(f) Depreciation, depletion and amortisation expense 4444300000 16494200000
(f) Other Expenses
1 Foreign Exchange Loss ( Net) 0 226500000
2 Other Expenses 19996800000 76164300000
Total other expenses 19996800000 76390800000
Total expenses 71496500000 272476000000
3 Total profit before exceptional items and tax 13672800000 50979800000
4 Exceptional items 0 0
5 Total profit before tax 13672800000 50979800000
6 Tax expense
7 Current tax 4305100000 16999800000
8 Deferred tax 17500000 -1172600000
9 Total tax expenses 4322600000 15827200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 9350200000 35152600000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -321900000 -316900000
16 Total profit (loss) for period 9028300000 34835700000
17 Other comprehensive income net of taxes 1396600000 3036200000
18 Total Comprehensive Income for the period 10424900000 37871900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9034700000 34858800000
Total profit or loss, attributable to non-controlling interests -6400000 -23100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10431400000 37895100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -6500000 -23200000
21 Details of equity share capital
Paid-up equity share capital 580800000 580800000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 325952400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.56 59.81
Diluted earnings (loss) per share from continuing operations 15.56 59.81
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 15.56 59.81
Diluted earnings (loss) per share from continuing and discontinued operations 15.56 59.81
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) Notes1TheaboveconsolidatedfinancialresultsofAurobindoPharmaLimitedtheCompanyincludingitssubsidiariescollectivelyknownastheGroupanditsassociatesandjointventureshasbeenpreparedinaccordancewiththeIndianAccountingStandardsIndASprescribedunderSection133oftheCompaniesAct2013theActreadwiththerelevantrulesissuedthereunderandotheraccountingprinciplesgenerallyacceptedinIndiaandintermsofRegulation33ofSecuritiesandExchangeBoardofIndiaListingObligationsandDisclosureRequirementsRegulations2015asamended2TheaboveconsolidatedfinancialresultshasbeenpreparedinaccordancewithprinciplesandproceduresassetoutintheIndAS110onConsolidatedfinancialstatementsandIndAS28onInvestmentsinAssociatesandJointventuresnotifiedunderSection133oftheActandCompaniesIndianAccountingStandardsRules2015asamended3TheaboveconsolidatedfinancialresultsoftheGroupasreviewedbytheAuditCommitteehasbeenapprovedbytheBoardofDirectorsatitsmeetingheldonMay262025TheresultsfortheyearendedMarch312025hasbeenauditedandforthequarterendedMarch312025hasbeenreviewedbyourstatutoryauditorsThestatutoryauditorsoftheCompanyhaveexpressedanunmodifiedopiniononthefinancialresultsfortheyearendedMarch312025andhaveissuedanunmodifiedconclusioninrespectofthelimitedreviewforthequarterendedMarch3120254ExceptionalitemsrepresentthefollowingitemswhichhavebeencrediteddebitedtoconsolidatedstatementofprofitandlossQuarterendedYearendediAccrualofseverancepayandcertaindemolitionchargesonaccountofrestructuringofbusinessofAuroPRIncastepdownsubsidiaryoftheCompanyiiGainarisingonaccountofsettlementofbalanceswithacustomerbyAuroPRIncastepdownsubsidiaryoftheCompanyiiiLossarisingonaccountofwritedownofcertainnoncurrentassetsheldbyEugiaUSManufacturingLLCastepdownsubsidiaryoftheCompanytoitsfairvaluelesscosttosellconsequenttothesaleoftheassets



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 121894300000
Capital work-in-progress 32660000000
Investment property 0
Goodwill 6180200000
Other intangible assets 19867400000
Intangible assets under development 16339600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 455400000
Non-current financial assets
Non-current investments 2061600000
Trade receivables, non-current 1083200000
Loans, non-current 67400000
Other non-current financial assets 5377100000
Total non-current financial assets 8589300000
Deferred tax assets (net) 12929600000
Other non-current assets 7309300000
Total non-current assets 226225100000
2 Current assets
Inventories 105437200000
Current financial asset
Current investments 100000
Trade receivables, current 57459300000
Cash and cash equivalents 55689500000
Bank balance other than cash and cash equivalents 26665400000
Loans, current 155600000
Other current financial assets 2619500000
Total current financial assets 142589400000
Current tax assets (net) 27800000
Other current assets 23570200000
Total current assets 271624600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 497849700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 580800000
Other equity 325952400000
Total equity attributable to owners of parent 326533200000
Non controlling interest -63900000
Total equity 326469300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 15616500000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 2533100000
Total non-current financial liabilities 18149600000
Provisions, non-current 2829300000
Deferred tax liabilities (net) 3032700000
Deferred government grants, Non-current 0
Other non-current liabilities 545400000
Total non-current liabilities 24557000000
Current liabilities
Current financial liabilities
Borrowings, current 63800300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 862300000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41026200000
Total Trade payable 41888500000
Other current financial liabilities 30061400000
Total current financial liabilities 135750200000
Other current liabilities 5468300000
Provisions, current 2755600000
Current tax liabilities (Net) 2849300000
Deferred government grants, Current
Total current liabilities 146823400000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 171380400000
Total equity and liabilites 497849700000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts 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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 -83000000 -190200000
2 Equity investments through other comprehensive income - net change in fair value 48300000 105900000
Total Amount of items that will not be reclassified to profit and loss -34700000 -84300000
2 Income tax relating to items that will not be reclassified to profit or loss -6000000 -21100000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 1425300000 3099400000
Total Amount of items that will be reclassified to profit and loss 1425300000 3099400000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 1396600000 3036200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 50979800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4403800000
Adjustments for decrease (increase) in inventories -7354900000
Adjustments for decrease (increase) in trade receivables, current -8620800000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1712700000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1716100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -3108900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -3315000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 16494200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 589900000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 9368300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 587100000
Adjustments for dividend income 0
Adjustments for interest income 3532400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 168800000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -121400000
Other adjustments for non-cash items 24600000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 5579900000
Net cash flows from (used in) operations 56559700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 17313500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 39246200000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 113900000
Other cash receipts from sales of equity or debt instruments of other entities 1111800000
Other cash payments to acquire equity or debt instruments of other entities 230200000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 28400000
Purchase of property, plant and equipment 19678600000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 5516900000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 3473700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2174300000
Net cash flows from (used in) investing activities -18751400000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 225000000
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 9302400000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 27225700000
Repayments of borrowings 11188600000
Payments of lease liabilities 1098300000
Dividends paid 0
Interest paid 4203200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -10400000
Net cash flows from (used in) financing activities 1197800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 21692600000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 91000000
Net increase (decrease) in cash and cash equivalents 21783600000
Cash and cash equivalents cash flow statement at beginning of period 33854300000
Cash and cash equivalents cash flow statement at end of period 55637900000





Details of Impact of Audit Qualification
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-Apr-2028