AUROPHARMA2024-01-012024-03-31 AUROPHARMA2024-01-012024-03-31 AUROPHARMA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member AUROPHARMA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member AUROPHARMA2024-03-31 AUROPHARMA2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NOTLISTED Aurobindo Pharma Limited Equity 2023-04-01 2024-03-31 2024-05-25 2024-05-16 INR Millions Yearly 15:30:00 18:40:00 2024-05-25 2024-05-25 true Cash Flow Indirect Declaration of unmodified opinion Single segment Pharmaceutical products 2024-01-01 2024-03-31 Audited Consolidated 75801500000.00 1356200000.00 77157700000.00 26348800000.00 7859500000.00 -3599500000.00 10263200000.00 894300000.00 3543300000.00 18201400000.00 63511000000.00 13646700000.00 -1221100000.00 12425600000.00 5706400000.00 -2480900000.00 3225500000.00 0.00 9200100000.00 0.00 0.00 0.00 -126600000.00 9073500000.00 -1105700000.00 7967800000.00 9087500000.00 -14000000.00 7981800000.00 -14000000.00 585900000.00 1 15.51 15.51 0.00 0.00 15.51 15.51 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 May 25, 2024. The results for the year ended March 31, 2024 has been audited and for the quarter ended March 31, 2024 has been reviewed by our statutory auditors. The statutory auditors of the Company have expressed an unmodified opinion on the financial results for the year ended March 31, 2024 and have issued an unmodified conclusion in respect of the limited review for the quarter ended March 31, 2024. 4. Exceptional items represent the following items which have been credited/(debited) to consolidated statement of profit and loss. Particulars Quarter ended 31.03.2024 Year ended 31.03.2024 Loss on restructuring of business (refer note i) (289.1) (986.6) Gain on settlement with customer (refer note ii) 1306.0 1306.0 Loss on write-off of non-current assets (refer note iii) (2238.0) (2238.0) Total loss (1221.1) (1918.6) Note: I. Accrual of severance pay and certain demolition charges on account of restructuring of business of Auro PR Inc., a step-down subsidiary of the Company. II. Gain arising on account of settlement of balances with a customer by Auro PR Inc., a step-down subsidiary of the Company. III. Loss arising on account of write-down of certain non-current assets held by Eugia US Manufacturing LLC, a step-down subsidiary of the Company, to its fair value less cost to sell, consequent to the sale of the assets subsequent to the year-end. 5. The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment . Single segment 2023-04-01 2024-03-31 Audited Consolidated 290018700000.00 5573800000.00 295592500000.00 107761400000.00 27729300000.00 -9461700000.00 39229400000.00 2897100000.00 15216600000.00 66330300000.00 249702400000.00 45890100000.00 -1918600000.00 43971500000.00 17775400000.00 -5665200000.00 12110200000.00 0.00 31861300000.00 0.00 0.00 0.00 -171600000.00 31689700000.00 991600000.00 32681300000.00 31729700000.00 -40000000.00 32721300000.00 -40000000.00 585900000.00 1 297842100000.00 54.16 54.16 0.00 0.00 54.16 54.16 Foreign exchange loss(net) 142800000.00 Other Expenses 18058600000.00 Foreign exchange loss(net) 0.00 Other Expenses 66330300000.00 80000000.00 115455100000.00 27393900000.00 5951500000.00 23521300000.00 11293300000.00 947800000.00 2268700000.00 58300000.00 3510000000.00 5837000000.00 12126400000.00 6132500000.00 208658800000.00 98082300000.00 505800000.00 48167400000.00 33934800000.00 28848200000.00 128600000.00 2631100000.00 114215900000.00 56700000.00 25364300000.00 237719200000.00 4337100000.00 450715100000.00 585900000.00 297842100000.00 298428000000.00 298508000000.00 21349000000.00 2679500000.00 24028500000.00 2257000000.00 3565600000.00 364700000.00 30215800000.00 41803200000.00 44541600000.00 21814700000.00 108159500000.00 8773800000.00 2567900000.00 2490100000.00 121991300000.00 152207100000.00 450715100000.00 6. During the year ended March 31, 2024: 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 Company, 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, 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 (wholly owned subsidiary). Consequently TheraNyM Biologics Private Limited became wholly owned 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. 9) Auronext Pharma Private Limited amlagamated with Aurobindo Pharma Ltd (Parent) w.e.f. April 1, 2023. 10) Mviyes Pharma Ventures Private Limited amlagamated with Aurobindo Pharma Ltd (Parent) w.e.f. April 1, 2023. 11) Vespyr Brands, Inc (formerly known as Nurya Brands Inc) converted to Limited Liability Company and consequently name has changed to Vespyr Brands LLC w.e.f. March 28, 2024. 7. The figures for the current quarter and quarter ended March 31, 2023, are the balancing figures between the audited figures in respect of financial year ended March 31, 2024 and March 31, 2023, respectively and published year to date figures up to third quarter ended December 31, 2023 and December 31, 2022, respectively, which were subject to limited review by the statutory auditors. 2680900000.00 -13036800000.00 -2641900000.00 0.00 -6689700000.00 0.00 -1736000000.00 0.00 0.00 5828400000.00 0.00 -2634300000.00 0.00 15216600000.00 326200000.00 985500000.00 0.00 3174100000.00 0.00 -511500000.00 0.00 2857600000.00 0.00 -27000000.00 0.00 0.00 -100500000.00 63700000.00 0.00 -1959900000.00 42011600000.00 0.00 0.00 0.00 17666400000.00 0.00 24345200000.00 0.00 0.00 1791500000.00 37600000.00 0.00 219400000.00 0.00 0.00 602800000.00 27803300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7811700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2808400000.00 0.00 -11890200000.00 0.00 -42559500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14784800000.00 171700000.00 0.00 1466000000.00 2636400000.00 2506500000.00 0.00 0.00 8004200000.00 -10210100000.00 141700000.00 -10068400000.00 43922700000.00 33854300000.00 Re-measurement of defined employee benefit liability -125000000.00 Equity investments through other comprehensive income – net change in fair value 13700000.00 Re-measurement of defined employee benefit liability -157300000.00 Equity investments through other comprehensive income – net change in fair value 20900000.00 -111300000.00 -136400000.00 -19400000.00 -29500000.00 Exchange differences on translating the financial statements of foreign operations -1013800000.00 Exchange differences on translating the financial statements of foreign operations 1098500000.00 -1013800000.00 1098500000.00 0.00 0.00