AUROPHARMA2023-07-012023-09-30 AUROPHARMA2023-07-012023-09-30 AUROPHARMA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member AUROPHARMA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member AUROPHARMA2023-09-30 AUROPHARMA2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NA Aurobindo Pharma Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-10-27 INR Millions Half yearly 15:30:00 19:00:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment Pharmacuetical 2023-07-01 2023-09-30 Unaudited Consolidated 72194200000.00 1869800000.00 74064000000.00 27089100000.00 6310700000.00 -1032400000.00 9549700000.00 681800000.00 4175000000.00 16542700000.00 63316600000.00 10747400000.00 0.00 10747400000.00 4818300000.00 -1581300000.00 3237000000.00 0.00 7510400000.00 0.00 0.00 0.00 9000000.00 7519400000.00 514000000.00 8033400000.00 7571800000.00 -52400000.00 8085800000.00 -52400000.00 585900000.00 1 12.83 12.83 0.00 0.00 12.83 12.83 NOTES: 1.The above consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder 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 Companies Act, 2013 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 November 9, 2023. The results for the quarter and half year ended September 30, 2023 has been reviewed by the statutory auditors of the Company. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review for the quarter and half year ended September 30, 2023. 4.During the half year, the Company announced that Auro PR Inc., a step-down subsidiary based at Caguas, Puerto Rico, is undertaking restructuring of its facility to enhance production volume. The Group has accrued the severance pay due to the employees of Auro PR Inc., who are being retrenched owing to the said restructuring and disclosed the same as an exceptional item. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 140699400000.00 2735200000.00 143434600000.00 54657400000.00 12112300000.00 -2855200000.00 19069400000.00 1247300000.00 7440600000.00 32169500000.00 123841300000.00 19593300000.00 -697500000.00 18895800000.00 8223000000.00 -2562800000.00 5660200000.00 0.00 13235600000.00 0.00 0.00 0.00 -19100000.00 13216500000.00 210300000.00 13426800000.00 13279300000.00 -62800000.00 13489600000.00 -62800000.00 585900000.00 1 22.57 22.57 0.00 0.00 22.57 22.57 Foreign exchange loss (net) 297900000.00 Other Expenses 16244800000.00 Foreign exchange loss (net) 0.00 Other Expenses 32169500000.00 57100000.00 78699400000.00 57983600000.00 0.00 5929000000.00 22142800000.00 10269800000.00 0.00 1027200000.00 2545400000.00 0.00 63800000.00 2771700000.00 5380900000.00 9829000000.00 12422700000.00 203684400000.00 92823300000.00 774600000.00 46395800000.00 41321100000.00 29394500000.00 132600000.00 2879500000.00 120898100000.00 227700000.00 21573300000.00 235522400000.00 29100000.00 0.00 439235900000.00 585900000.00 281302100000.00 281888000000.00 281945100000.00 17082800000.00 0.00 3389500000.00 20472300000.00 2120000000.00 4307900000.00 0.00 270900000.00 27171100000.00 45370500000.00 45053900000.00 23718100000.00 114142500000.00 10805400000.00 1691200000.00 3480600000.00 0.00 130119700000.00 0.00 0.00 157290800000.00 439235900000.00 Notes continued.............. 5. The Group operates in only one reportable segment viz., 'Pharmaceutical Products'. 6. During the quarter, Aurobindo Pharma FZ LLC, Saudi Arabia, step down subsidiary of the Company, has entered into an agreement to acquire certain marketing and manufacturing related authorizations, subject to approval from applicable regulatory authorities, for an amount of Rs.3,983 million. Pending transfer of the authorizations as at September 30, 2023, the amount paid has been included under ‘other non-current assets’. 7. During the half year ended September 30, 2023: 1) Auro Vaccines Private Limited (Wholly owned subsidiary) acquired equity shares of Tergene Biotech Limited (Joint Venture) from Aurobindo Pharma Limited (Parent). Consequently, Tergene Biotech Limited became a joint venture of Auro Vaccines Private Limited w.e.f April 1, 2023. 2) Curateq Biologics Private Limited (Wholly owned subsidiary) acquired equity Shares of Auro Vaccines Private Limited (Subsidiary) from Aurobindo Pharma Limited (Parent). Consequently Auro Vaccines Private limited became subsidiary of Curateq Biologics Private Limitd, India w.e.f July 1, 2023 3) the Group, incorporated step-down subsidiary, Auro Pharma LLC, Russia under Auroactive Pharma Private Limited (Wholly owned subsidiary) w.e.f. July 24, 2023 4) Consequent to regulatory approvals received during the quarter, Auroscience PTY Ltd, Australia was liquidated w.e.f. June 4, 2023. 5) Pursuant to regulatory approvals received, Laboratorios Aurobindo S.L. (Wholly owned subsidiary of Agile Pharma BV) merged with Aurovitas Spain SA (Wholly owned subsidiary of Agile Pharma BV) w.e.f. April 1, 2023. 8. The Board of Directors at their meeting held on November 9, 2023 declared an interim dividend of Rs.3 per equity share (Face value Re.1). 1181100000.00 -7711100000.00 -865500000.00 0.00 -2755900000.00 0.00 -1318300000.00 0.00 0.00 6162900000.00 0.00 -646500000.00 0.00 7440600000.00 0.00 41800000.00 0.00 2801800000.00 0.00 -1006100000.00 0.00 0.00 0.00 -35500000.00 0.00 0.00 -41300000.00 604500000.00 0.00 3852500000.00 22748300000.00 0.00 0.00 -1327700000.00 6417800000.00 0.00 15002800000.00 0.00 0.00 1220300000.00 159200000.00 0.00 0.00 0.00 0.00 210100000.00 14955600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5833600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1354400000.00 0.00 -12448900000.00 0.00 -30612500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13896800000.00 55900000.00 0.00 -193700000.00 -700000.00 1109000000.00 0.00 0.00 12926300000.00 -2683400000.00 49600000.00 -2633800000.00 43922700000.00 41288900000.00 Re-measurement of defined employee benefit liability -42300000.00 Equity investment through other comprehensive income - net change in fair value 7600000.00 Re-measurement of defined employee benefit liability -22700000.00 Equity investment through other comprehensive income - net change in fair value -20200000.00 -34700000.00 -42900000.00 5900000.00 -6000000.00 Exchange differences on translating the financial statements of foreign operations 554600000.00 Exchange differences on translating the financial statements of foreign operations 247200000.00 554600000.00 247200000.00 0.00 0.00