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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. These unaudited consolidated financial results relates to Sun Pharma Advanced Research Company Limited (the 'Company') and its Wholly Owned Subsidiary (together the ‘Group’) and are prepared by applying Ind AS 110 -  Consolidated Financial Statements .      2. The above unaudited consolidated financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 5, 2024.      3. The above unaudited consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder.      4. The Company had formed a wholly owned subsidiary in USA named SPARCLIFE, Inc. on September 25, 2023. Hence, consolidated financial results have been prepared from the quarter ended September 30, 2023.      5. The Group has incurred cash losses in past quarters and in the current quarter. However, the Group has unutilized credit limits from its promoter group entity, to support its operations. Further, the Group has also received a financial support letter from its Promoter Group Entity to ensure its status as  Going Concern  and the continuance of its operations, as and when required.      6. The Group has only one reportable business segment namely 'Pharmaceutical Research and Development'.      7. The figures for the quarter ended March 31, 2024 represent the derived figures between the audited figures in respect of the full financial year ended March 31, 2024 and the unaudited published year-to-date figures upto December 31, 2023, being the date of the end of third quarter of the financial year, which were subjected to a limited review by the statutory auditor of the Group.      8. Previous period figures have been regrouped / reclassified, wherever considered necessary.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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