AUROPHARMA2024-07-012024-09-30 AUROPHARMA2024-07-012024-09-30 AUROPHARMA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NOTLISTED Aurobindo Pharma Limited Equity 2024-04-01 2025-03-31 2024-11-09 2024-11-01 INR Millions Half yearly 16:00:00 18:40:00 2024-11-09 2024-11-09 true Cash Flow Indirect Not applicable Single segment Pharmaceutical Products 2024-07-01 2024-09-30 Unaudited Standalone 28245900000.00 1226600000.00 29472500000.00 14247400000.00 161600000.00 -312500000.00 2654800000.00 516300000.00 681600000.00 4285800000.00 22235000000.00 7237500000.00 0.00 7237500000.00 1884300000.00 -22100000.00 1862200000.00 0.00 5375300000.00 0.00 0.00 0.00 0.00 5375300000.00 -24800000.00 5350500000.00 5350500000.00 0.00 580800000.00 1 9.21 9.21 0.00 0.00 9.21 9.21 NOTES: 1.The above unaudited standalone financial results of Aurobindo Pharma Limited ( the Company ) 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 standalone financial results of the Company as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on November 9, 2024. The results for the quarter and half year ended September 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 and half year ended September 30, 2024. 3.The Company operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment . 4.The Company transfered certain Active Pharmaceutical Ingredients (API) business units to its wholly owned subsidiary, Apitoria Pharma Private Limited (formerly known as Auro Pharma India Private Limited) (APPL) on a going concern basis by way of slump sale with effect from October 1, 2023. Accordingly, disclosures as required under Indian Accounting Standard (Ind AS) 105 Non-Current Assets Held for Sale and Discontinued Operations , in the standalone financial results for all the periods have been suitably presented. Key financials information of discontinued Operations: Rs. in million Particulars Quarter ended Half year ended Year ended 30.09.2024 30.06.2024 30.09.2023 30.09.2024 30.09.2023 31.03.2024 Total Income --- --- 13081.1 ---- 24183.5 24183.5 Total Expenses ---- --- 12596.7 --- 23458.6 23458.6 Profit before tax --- --- 484.4 --- 724.9 724.9 Total Tax Expense --- --- 123.5 --- 184.5 184.5 Net Profit for the Period --- ---- 360.9 --- 540.4 540.4 Cash flow from discontinued operations For theHalf year ended For the Half year ended 30.09.2024 30.09.2023 Cash flow generated from operating activities --- 960.3 Cash flow used in investing activities --- -613.2 Cash flow used in financing activities --- -346.8 --- 0.3 Single segment 2024-04-01 2024-09-30 Unaudited Standalone 52846800000.00 1879800000.00 54726600000.00 27429200000.00 297600000.00 -668100000.00 5248100000.00 1027600000.00 1350400000.00 8341900000.00 43026700000.00 11699900000.00 0.00 11699900000.00 3080900000.00 -46700000.00 3034200000.00 0.00 8665700000.00 0.00 0.00 0.00 0.00 8665700000.00 -29000000.00 8636700000.00 8636700000.00 0.00 580800000.00 1 14.81 14.81 0.00 0.00 14.81 14.81 Other expenses 4285800000.00 Other expenses 8341900000.00 22184100000.00 1145700000.00 917000000.00 957600000.00 142042300000.00 18224000000.00 476000000.00 160742300000.00 5061400000.00 191008100000.00 24690800000.00 100000.00 36519500000.00 1784000000.00 66500000.00 48400000.00 4436500000.00 42855000000.00 8072500000.00 75618300000.00 266626400000.00 580800000.00 195981600000.00 196562400000.00 196562400000.00 4400000000.00 101400000.00 4501400000.00 477700000.00 1132500000.00 6111600000.00 37935600000.00 19569300000.00 4890300000.00 62395200000.00 368800000.00 220400000.00 968000000.00 63952400000.00 70064000000.00 266626400000.00 Notes continue..... 5.The Composite Scheme of Amalgamation under Sections 230 - 232 and other applicable provisions of the Companies Act, 2013 for amalgamation of Mviyes Pharma Ventures Private Limited (“Mviyes”) and Auronext Pharma Private Limited (“Auronext”) (together referred to as ‘Amalgamating Companies’) with the Company ('the Scheme') was sanctioned by Hon'ble National Company Law Tribunal (NCLT) Hyderabad bench vide order dated April 29, 2024. The Scheme has become effective on May 17, 2024 upon filing of the certified copy of the orders passed by NCLT with the relevant Registrar of Companies. In terms of the Scheme, all the assets, liabilities, reserves and surplus of the Amalgamating Companies have been transferred to and vested in the Company. The amalgamation has been accounted under the 'pooling of interests' method in accordance with Appendix C of Indian Accounting Standard ('Ind AS') 103 'Business Combinations'. Accordingly, comparatives have been restated to give effect of the amalgamation in the previous year. 6.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 Re.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 buyback price of Rs.1,460/- per equity share. Upon completion of the buyback, the Company extinguished the equity shares in compliance with applicable rules and regulations. Consequently, the paid up equity share capital has been reduced by Rs.5.1 million. The aggregate amount paid for buyback is Rs.9,302.4 million including tax and related expenses. 1019700000.00 -1014900000.00 2280600000.00 0.00 -403100000.00 0.00 0.00 -2039900000.00 0.00 1548500000.00 0.00 -426600000.00 0.00 1350400000.00 0.00 19000000.00 0.00 586000000.00 0.00 -863500000.00 0.00 678300000.00 0.00 -23000000.00 0.00 -63000000.00 0.00 68400000.00 0.00 1360300000.00 13060200000.00 0.00 0.00 0.00 3154900000.00 0.00 9905300000.00 0.00 0.00 53800000.00 0.00 0.00 0.00 0.00 0.00 -32200000.00 1203700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6100000000.00 14261000000.00 5480000000.00 1972800000.00 0.00 0.00 0.00 221000000.00 0.00 43700000.00 0.00 -12585600000.00 0.00 0.00 0.00 0.00 9302400000.00 0.00 0.00 0.00 13905500000.00 0.00 0.00 119500000.00 1500000.00 999500000.00 0.00 0.00 3482600000.00 802300000.00 148500000.00 950800000.00 833200000.00 1784000000.00 -33200000.00 -38800000.00 -8400000.00 -9800000.00 0.00 0.00