AUROPHARMA2024-04-012024-06-30 AUROPHARMA2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2024-06-30 AUROPHARMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NOTLISTED Aurobindo Pharma Limited Equity 2024-04-01 2025-03-31 2024-08-10 2024-07-31 INR Millions First quarter 16:05:00 18:15:00 2024-08-10 2024-08-10 Not applicable Single segment Pharmaceutical Products 2024-04-01 2024-06-30 Unaudited Consolidated 75670200000.00 2209300000.00 77879500000.00 24666600000.00 6800100000.00 -739900000.00 10719500000.00 1110400000.00 4041800000.00 18028200000.00 64626700000.00 13252800000.00 0.00 13252800000.00 4492700000.00 -436000000.00 4056700000.00 0.00 9196100000.00 0.00 0.00 0.00 -13900000.00 9182200000.00 -410500000.00 8771700000.00 9192200000.00 -10000000.00 8781700000.00 -10000000.00 585900000.00 1 15.69 15.69 0.00 0.00 15.69 15.69 NOTES: 1. The above unaudited consolidated financial results of Aurobindo Pharma Limited ( the Company ) including its subsidiaries (collectively known as the Group ) and its associates and joint ventures has been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 ( the Act ), read with the relevant rules issued thereunder and other accounting principles generally accepted in India 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 unaudited consolidated financial results has 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 the Act and Companies (Indian Accounting Standards) Rules, 2015, as amended. 3. The above unaudited 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 August 10, 2024. The results for the quarter ended June 30, 2024 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 ended June 30, 2024. 4.Exceptional items represent the following items which have been credited/(debited) to consolidated statement of profit and loss. Particulars Quarter ended Quarter ended Quarter ended Year ended 30.06.2024 31.03.2024 30.06.2023 31.03.2024 Loss on restructuring of business (refer Note.i) 0 -289.1 -697.5 -986.6 Gain on settlement with customer (refer Note ii) 0 1306.0 0.0 1306.0 Loss on write-off of non-current assets(refer Note iii) 0 -2238.0 0.0 -2238.0 Total Loss 0 -1221.1 -697.5 -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. Other expenses 18028200000.00 5.The Group operates in only one reportable segment viz., Pharmaceuticals in accordance with Ind AS 108, Operating Segment . 6.During the quarter ended June 30, 2024: i. The Group acquired 520 equity shares (representing 52% stake) in Purple Bellflower (Pty) Limited, South Africa through its wholly owned subsidiary Aurogen South Africa (Pty) Limited. Consequent to the said acquisition, Purple Bellflower (Pty) Limited has become a wholly owned subsidiary of Aurogen South Africa (Pty) Limited. ii. The Group acquired 500 equity shares (representing 100% stake) in Ace Laboratories Limited, UK through its wholly owned step-down subsidiary Agile Pharma BV. 7.The Board of Directors at their meeting held on July 18, 2024, approved buyback of 5,136,986 fully paid-up equity shares of face value of Rs. 1 each (representing 0.88% of the total number of equity share shares of the Company) for an aggregate value not exceeding Rs. 7,500.0 million (Buyback Size) (excluding transaction cost and tax on Buyback) at a maximum buy back price of Rs.1,460 per equity share. The buyback offer is made to all of the equity shareholders of the Company, including the promoters and members of the promoter group of the Company (as defined under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011), who hold Equity Shares as of the record date (July 30, 2024), on proportionate basis through the tender offer route in accordance with the Companies Act, 2013, as amended, rules made thereunder, the Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018, as amended (“Buyback Regulations”) and other applicable laws. The Buyback of the equity shares is not yet completed as of the date of the Board Meeting. 8.The figures for the quarter ended March 31, 2024 are the balancing figures of the audited financials for the year ended March 31, 2024 and unaudited year to date published results for the nine months ended December 31, 2023, which were subject to limited review by the statutory auditors. Remeasurement of defined employee benefit liability -5600000.00 Equity investment through other comprehensive income - net change in fair value. 1700000.00 -3900000.00 -1400000.00 Exchange differences on translating the financial statements of foreign operations -408000000.00 -408000000.00 0.00