AUROPHARMA2021-01-012021-03-31in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2021-01-012021-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AUROPHARMA 2020-04-01 2021-03-31 2021-05-24 INR Lakhs Yearly true Cash Flow Indirect Single segment Pharmaceutical Products 2021-01-01 2021-03-31 Audited Standalone 41140300000.00 2674200000.00 43814500000.00 18031600000.00 150200000.00 1273300000.00 4447300000.00 59300000.00 1240700000.00 7477600000.00 32680000000.00 11134500000.00 0.00 11134500000.00 2089800000.00 318900000.00 2408700000.00 0.00 8725800000.00 0.00 0.00 0.00 0.00 8725800000.00 -16600000.00 8709200000.00 8709200000.00 0.00 585900000.00 1 14.89 14.89 0.00 0.00 14.89 14.89 1 The financial results of the Company 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. 2 The above standalone financial results as reviewed by the audit committee have been approved by the Board of Directors at its meeting held on 31 May 2021. The statutory auditors have carried out audit of the above results for the quarter and year ended 31 March 2021. An unmodified report has been issued by them thereon. 3 The Company operates in only one segment viz., 'Pharmaceutical Products'. 4 Sales of standalone include exports of Rs.356,286 lakhs for the current quarter (31 March 2020: Rs.311,197 lakhs). 5 The Government of India, on 20 September 2019, vide the Taxation Laws (Amendment) Ordinance 2019, the Ordinance inserted a new Section 115BAA in the Income tax Act, 1961, which provides an option to the Company for paying income tax at reduced rates as per the provisions/conditions defined in the said section. The Company has evaluated the above Ordinance and based on its evaluation currently the management proposed to continue with the old tax rates. Single segment 2020-04-01 2021-03-31 Audited Standalone 158236800000.00 5898600000.00 164135400000.00 72157300000.00 260900000.00 29900000.00 17354300000.00 286800000.00 4879900000.00 27236200000.00 122205300000.00 41930100000.00 0.00 41930100000.00 10433400000.00 367600000.00 10801000000.00 0.00 31129100000.00 0.00 0.00 0.00 0.00 31129100000.00 -64200000.00 31064900000.00 31064900000.00 0.00 585900000.00 1 158660200000.00 53.13 53.13 0.00 0.00 53.13 53.13 Other Expenses 7477600000.00 Other Expenses 27236200000.00 7 Foreign exchange gain includes exchange difference of Rs. Nil (31 March 2020: 14,537 Lakhs) arising from foreign currency borrowings to the extent that they are regarded as an adjustment to finance cost as per para 6(e) of Ind AS 23 on borrowing costs. 8 The Company continues to monitor the possible effects that may result from the pandemic relating to COVID-19. The Company continues to take several business continuity measures with a view to ensure minimal disruption with respect to operations including production and distribution activities. The Company has not experienced any significant difficulties with respect to market demand, financing capital expansion projects, collections or liquidity in other markets. Based on internal and external sources of information, current economic environment and future economic indicators, the Company has assessed the financial impact of the COVID-19 situation on its operations particularly on the carrying amounts of receivables, inventories, property, plant and equipment and intangible assets. Wherever considered necessary an assessment of the impact has been carried out and the necessary adjustments if material have been recorded. However, the impact of the pandemic could be different from those estimated today considering the uncertainties involved. The Company will continue to monitor any material changes to future economic conditions. 9 The date of implementation of the Code of Wages 2019 and Code on Social Security, 2020 is yet to be notified by the Government. The Company is in the process of assessing the impact of these Codes and will give effect in the financial results when the Rules/Schemes thereunder are notified. 10 The figures of the quarter ended 31 March 2021 and 31 March 2020 are the balancing figures between audited figures in respect of the full financial year upto 31 March 2021 and 31 March 2020 respectively and the unaudited published year to date figures upto 31 December 2020 and 31 December 2019 respectively, being the date of the end of the third quarter of the financial year. The standalone results for the nine months ended 31 December 2020 and 31 December 2019 have been subjected to the limited review by the statutory auditors. 259700000.00 -4817900000.00 -345900000.00 0.00 -11000000.00 -33100000.00 0.00 -121800000.00 0.00 -246300000.00 0.00 -82400000.00 0.00 4879900000.00 0.00 -321200000.00 0.00 -22300000.00 0.00 -624400000.00 3074600000.00 401900000.00 0.00 -190100000.00 0.00 0.00 2300000.00 -566400000.00 0.00 -5717400000.00 36212700000.00 0.00 0.00 0.00 6268500000.00 0.00 29944200000.00 0.00 0.00 0.00 24587700000.00 0.00 0.00 0.00 0.00 709300000.00 3967300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 221700000.00 0.00 0.00 0.00 0.00 1595000000.00 0.00 0.00 0.00 3074600000.00 100500000.00 0.00 0.00 0.00 -26487300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -2431600000.00 0.00 119900000.00 2343100000.00 248000000.00 0.00 0.00 -279400000.00 3177500000.00 -15100000.00 3162400000.00 673400000.00 3835800000.00