AUROPHARMA2023-10-012023-12-31 AUROPHARMA2023-10-012023-12-31 AUROPHARMA2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2023-12-31 AUROPHARMA2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AUROPHARMA2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NOTLISTED Aurobindo Pharma Limited Equity 2023-04-01 2024-03-31 2024-02-10 2024-02-01 INR Millions Third quarter 15:00:00 17:15:00 2024-02-10 2024-02-10 Not applicable Single segment Pharmaceutical products 2023-10-01 2023-12-31 Unaudited Consolidated 73517800000.00 1625200000.00 75143000000.00 26755200000.00 7757500000.00 -3007000000.00 9896800000.00 755500000.00 4232700000.00 16102200000.00 62492900000.00 12650100000.00 0.00 12650100000.00 3846000000.00 -621500000.00 3224500000.00 0.00 9425600000.00 0.00 0.00 0.00 -25900000.00 9399700000.00 1887000000.00 11286700000.00 9362900000.00 36800000.00 11249900000.00 36800000.00 585900000.00 1 16.04 16.04 0.00 0.00 16.04 16.04 NOTES: 1.The above consolidated financial results of the Group has 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 February 10, 2024. The results for the quarter and nine months ended December 31, 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 nine months ended December 31, 2023. 4.During the nine months ended December 31, 2023, the Group 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 disclose the same as an exceptional item . 5.The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment . Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 214217200000.00 4360400000.00 218577600000.00 81412600000.00 19869800000.00 -5862200000.00 28966200000.00 2002800000.00 11673300000.00 48271700000.00 186334200000.00 32243400000.00 -697500000.00 31545900000.00 12069000000.00 -3184300000.00 8884700000.00 0.00 22661200000.00 0.00 0.00 0.00 -45000000.00 22616200000.00 2097300000.00 24713500000.00 22642200000.00 -26000000.00 24739500000.00 -26000000.00 585900000.00 1 38.60 38.60 0.00 0.00 38.60 38.60 Other expenses 16102200000.00 Other expenses 48271700000.00 Notes continue... 6.During the nine months ended December 31, 2023, Aurobindo Pharma FZ LLC, Saudi Arabia, step down subsidiary of the Company, entered into an agreement for acquisition of certain marketing and manufacturing related authorizations, for an amount of Rs.3,983 million. 7.During the nine months ended December 31, 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 Limited, 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. 6) Auro Trading Private Limited, India incorporated under Aurobindo Pharma Ltd, India w.e.f. November 22, 2023. 7) Aurobindo Pharma Limited (Parent) acquired equity Shares of TheraNyM Biologics Private Limited from Curateq Biologics Private Limited (subsidiary). Consequently TheraNyM Biologics Private Limited became subsidiary of Aurobindo Pharma Limited, India w.e.f November 22, 2023. 8) The Company transferred certain Active Pharmaceutical Ingredients units on a going concern basis to its wholly owned subsidiary, Apitoria Pharma Private Limited by way of a slump sale w.e.f October 1, 2023. This being a common control transaction under Ind AS 103 “Business Combinations”, there is no impact of this transfer in the consolidated financial results. 8.Subsequent to the quarter end, Eugia US Manufacturing LLC (a step down subsidiary), entered into an agreement to dispose its business assets as a going concern. The transaction is expected to close within 90 days from the date of definitive agreement, subject to fulfilment of closing conditions. 9.The Board of Directors at their meeting held on February 10, 2024 declared an interim dividend of Re. 1.50 per equity share (Face value Re. 1). By Order of the Board K.Nithyananda Reddy Vice Chairman & Managing Director DIN-01284195 Place: Hyderabad Date: February 10, 2024 Remeasurment of defined employee benefit liability -9600000.00 Equity instruments through other comprehensive income - net change in fair value 27400000.00 Remeasurment of defined employee benefit liability -32300000.00 Equity instruments through other comprehensive income - net change in fair value 7200000.00 17800000.00 -25100000.00 -4100000.00 -10100000.00 Exchange differences on translating the financial statements of foreign operations 1865100000.00 Exchange differences on translating the financial statements of foreign operations 2112300000.00 1865100000.00 2112300000.00 0.00 0.00