5248042022-04-012022-06-305248042022-04-012022-06-30in-bse-fin:OtherExpenses1Member5248042022-04-012022-06-30in-bse-fin:OtherExpenses2Member5248042022-04-012022-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5248042022-04-012022-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss2

5248042022-04-012022-06-30

ItemsThatWillBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

524804

AUROPHARMA

NOTLISTED

INE406A01037

AUROBINDO PHARMA LIMITED

Equity

2022-04-01

2023-03-31

2022-08-11

2022-08-03

INR

Millions

First quarter

Single segment

Pharmaceutical Products

2022-08-11

14:30:00

2022-08-11

17:15:00

Not applicable

2022-04-01

2022-06-30

Unaudited

Consolidated

62359200000

406200000

62765400000

20117100000

4890500000

3859400000

8801800000

146300000

2795100000

15325600000

55935800000

6829600000

1891000000

-304900000

1586100000

5243500000

-39700000

5203800000

1770600000

6974400000

5205400000

-1600000

6976000000

-1600000

585900000

8.88

Notes: 1. The above financial results of the Group have 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 were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 11, 2022. The statutory auditors have carried out limited review of the above results for the quarter ended June 30, 2022. An unmodified report has been issued by them thereon. 4. Exceptional items represent the following items which have been credited/(debited) to consolidated statement of profit and loss. Particulars For the quarter ended For the year ended March 31, 2022 March 31, 2022 Gain on sale of tangible assets * - 1,160.3 Impairment of intangible assets and goodwill ** (677.6) (1,490.0) Impairment of capital work in progress** (950.0) (950.0) Total (1,627.6) (1,279.7) * Gain on sale and lease back of Group's real estate property situated in Dayton, New Jersey, USA. ** Due to uncertain regulatory development and change in business plan goodwill, intangible assets, capital work in progress relating to certain products, the Group recorded an impairment charge of Rs. 2,440.1. 5.The Group operates in only one reportable segment viz., Pharmaceutical Products. 6. a) During the quarter, Eugia Injectable Inc. USA a wholly owned subsidiary of Eugia Pharma Specialities Limited was closed w.e.f. April 26, 2022. b) Eugia US Manufacturing LLC, USA a wholly owned subsidiary of Aurobindo Pharma Inc USA was transferred to Eugia Inc USA w.e.f April 1, 2022. c) Auro Steriles LLC, USA a wholly owned subsidiary of Aurobindo Pharma Inc USA was transferred to Eugia Inc USA w.e.f April 1, 2022. d) Auromedics Pharma LLC USA a wholly owned subsidiary of Aurobindo Pharma Inc USA was transferred to Auro Steriles LLC USA w.e.f April 1, 2022. e) Part of manufacturing facility of Aurolife Pharma LLC, USA a wholly owned subsidiary of Aurobindo Pharma Inc USA was transferred to Eugia US Manufacturing LLC USA w.e.f April 1, 2022.

Foreign exchange loss (net)

282600000

Other expenses

15043000000

Notes: continued from financial results. 7. a) The Board of Directors of the Holding Company at its meeting held on March 28, 2022 approved the acquisition of business including certain assets of Veritaz Healthcare Limited (Veritaz). Consequently the Holding Company entered into a definitive agreement with Veritaz for the said acquisition for total consideration of Rs.1,710 and obtained control effective April 1, 2022 over such business and assets. b) The Board of Directors of the Holding Company at its meeting held on June 17, 2022 approved investment in GLS Pharma Limited (GLS) through subscription of 2,04,819 equity shares for an aggregate consideration of Rs.93.5 (constituting 17% of the equity share capital of GLS) and acquisition of 4,09,339 equity shares from the selling shareholders for an aggregate consideration of Rs. 187 (constituting of 34% of equity share capital of GLS). During the quarter, the Holding Company subscribed to 2,04,819 equity shares of GLS consequent to execution of share subscription and purchase agreement. Post the quarter end on satisfaction of the closing conditions, the Holding Company acquired the additional 4,09,339 equity shares on August 8, 2022. Consequent to the above transfers\acquisitions, the results of the current quarter are strictly not comparable to the previous quarters. 8. During the quarter ended March 31, 2022, the Holding Company elected to exercise the option permitted under Section 115BAA of the Income-tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019. Accordingly, the Holding Company has recognised provision for income tax for the year ended March 31, 2022 and re-measured its deferred tax assets / liabilities based on the rate prescribed in the said Section. The impact of this change has been recognised in the statement of profit and loss over the period from April 1, 2021 to March 31, 2022. 9. The figures for the quarter ended March 31, 2022 are the balancing figures of the audited financials for the year ended March 31, 2022 and unaudited the year to date published results for the nine months ended December 31, 2021. The consolidated financials results of the Group for the quarter ended June 30, 2021 and quarter ended March 31, 2022 were reviewed by the predecessor auditors (M/s BSR & Associates LLP, Chartered Accountants), who had expressed an unmodified review conclusion. The consolidated financial results of the Group for the year ended March 31, 2022 were audited by the predecessor auditors (M/S BSR & Associates LLP, Chartered Accountants), who had expressed an unmodified audit opinion.

Re-measurement of defined employee benefit liability

3600000

Equity investments through other comprehensive income - net change in fair value

-61400000

-57800000

1400000

Exchange differences on translating the financial statement of foreign operations

1829800000