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 AUROPHARMA2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AUROPHARMA2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member 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 Consolidated 77960700000.00 1360000000.00 79320700000.00 27418500000.00 7470300000.00 -2786100000.00 11094800000.00 1127000000.00 3822800000.00 19101800000.00 67249100000.00 12071600000.00 0.00 12071600000.00 3221300000.00 683800000.00 3905100000.00 0.00 8166500000.00 0.00 0.00 0.00 3000000.00 8169500000.00 2702800000.00 10872300000.00 8173800000.00 -4300000.00 10876600000.00 -4300000.00 580800000.00 1 14.00 14.00 0.00 0.00 14.00 14.00 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 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. 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 Half year ended Half year ended Year ended 30.09.2024 30.06.2024 30.09.2023 30.09.2024 30.09.2023 31.03.2024 Loss on restru cturing of business (refer note i - - - - -- (697.5) (986.6) Gain on settlement with customer (refer note ii) - - - - - 1,306.0 Loss on write-off of non-current assets (refer note iii) - - - - - (2,238.0) Total loss - - - - (697.5) (1,918.6) Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 153630900000.00 3569300000.00 157200200000.00 52085100000.00 14270400000.00 -3526000000.00 21814300000.00 2237400000.00 7864600000.00 37130000000.00 131875800000.00 25324400000.00 0.00 25324400000.00 7714000000.00 247800000.00 7961800000.00 0.00 17362600000.00 0.00 0.00 0.00 -10900000.00 17351700000.00 2292300000.00 19644000000.00 17366000000.00 -14300000.00 19658300000.00 -14300000.00 580800000.00 1 29.69 29.69 0.00 0.00 29.69 29.69 Other Expenses 19101800000.00 Other Expenses 37130000000.00 65700000.00 114275300000.00 34966000000.00 0.00 6299900000.00 21768700000.00 12017000000.00 0.00 898900000.00 2064700000.00 1732600000.00 61000000.00 5122900000.00 8981200000.00 12033100000.00 7448000000.00 218688100000.00 104318600000.00 285200000.00 53882800000.00 39039700000.00 29357400000.00 138800000.00 6543300000.00 129247200000.00 0.00 28690600000.00 262256400000.00 0.00 0.00 480944500000.00 580800000.00 308203100000.00 308783900000.00 308849600000.00 19479900000.00 0.00 2572500000.00 22052400000.00 2473700000.00 3706900000.00 0.00 456100000.00 28689100000.00 61428800000.00 44331300000.00 24271700000.00 130031800000.00 6691900000.00 3045800000.00 3636300000.00 0.00 143405800000.00 0.00 0.00 172094900000.00 480944500000.00 Notes continue...... 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. 5. The Group operates in only one reportable segment viz., 'Pharmaceuticals ' in accordance with Ind AS 108, Operating Segment . 6. During the quarter and half year ended September 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. iii. Aurex B.V. The Netherlands, merged with Aurobindo Pharma B.V, The Netherlands w.e.f. April 1, 2024. iv. The Parent Company acquired 590,361(representing 49% stake) in GLS Pharma Limited, India. Consequent to the said acquisition, GLS Pharma become wholly owned subsidiary of Aurobindo Pharma Limited w.e.f October 25, 2024. 7.The Board of Directors of parent company 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 parent 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 parent 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. 2166000000.00 -6236300000.00 -6041800000.00 0.00 -3505500000.00 0.00 0.00 -5382000000.00 0.00 -606300000.00 0.00 -2180800000.00 0.00 7864600000.00 0.00 674000000.00 0.00 3066000000.00 0.00 -1002500000.00 0.00 1521300000.00 0.00 -34300000.00 0.00 -18600000.00 -22200000.00 1513000000.00 0.00 -11268000000.00 14056400000.00 0.00 0.00 0.00 7532200000.00 0.00 6524200000.00 0.00 121500000.00 0.00 2400000.00 0.00 0.00 0.00 0.00 427800000.00 7970800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 830000000.00 0.00 0.00 583800000.00 103000000.00 0.00 0.00 0.00 0.00 0.00 1405900000.00 0.00 -465400000.00 0.00 -7075600000.00 0.00 0.00 0.00 0.00 9302400000.00 0.00 0.00 0.00 17478100000.00 95900000.00 0.00 551800000.00 6600000.00 2069200000.00 0.00 0.00 5452200000.00 4900800000.00 208000000.00 5108800000.00 33854300000.00 38963100000.00 Re-measurement of defined employee benefit liability -71400000.00 Equity Investment through other comprehensive income-net change in fair value 46200000.00 Re-measurement of defined employee benefit liability -77000000.00 Equity Investment through other comprehensive income-net change in fair value 47900000.00 -25200000.00 -29100000.00 -8100000.00 -9500000.00 Exchange differences on translating the financial statements of foreign operations 2719900000.00 Exchange differences on translating the financial statements of foreign operations 2311900000.00 2719900000.00 2311900000.00 0.00 0.00