AUROPHARMA2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member AUROPHARMA2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member AUROPHARMA2021-07-012021-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member AUROPHARMA2021-07-012021-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AUROPHARMA 2021-04-01 2022-03-31 2021-10-30 INR Lakhs Half yearly true Cash Flow Indirect Single segment Pharmaceutical Products 2021-07-01 2021-09-30 Unaudited Consolidated 59419200000.00 965800000.00 60385000000.00 17748400000.00 4452900000.00 2854800000.00 8588500000.00 104200000.00 2942100000.00 13907400000.00 50598300000.00 9786700000.00 0.00 9786700000.00 2177600000.00 531500000.00 2709100000.00 0.00 7077600000.00 0.00 0.00 0.00 -110500000.00 6967100000.00 -1221300000.00 5745800000.00 6969900000.00 -2800000.00 5748600000.00 -2800000.00 585900000.00 1 11.89 11.89 0.00 0.00 11.89 11.89 NOTES: 1 The 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. 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 as reviewed by the audit committee have been approved by the Board of Directors at its meeting held on 8 November 2021. The statutory auditors have carried out limited review of the above results for quarter and Half year ended 30 September 2021. An unmodified report has been issued by them thereon. 4 Profit before tax includes exceptional items of Rs.281,458 lakhs for the year ended 31 March 2021 consists of: a. Rs. 309,665 lakhs gain on disposal of business assets of a wholly-owned step-down subsidiary, Natrol LLC, United States of America. Pursuant to the Board’s approval on 25 October 2020, the Group had entered into a definitive agreement to dispose of business assets of Natrol LLC, as a going concern with related assets, liabilities, products, brands and employees for a cash price of USD 550 million. b. Rs. 15,285 lakhs gain on account of remeasurement of equity interest in Eugia Pharma Specialties Limited, a joint venture company as at 6 November 2020. The Board in its meeting held on 16 October 2020 had decided to enter into a share purchase agreement to acquire 100% equity share capital of MViyes Pharma Ventures Private Limited. MViyes is holding 29.13% shareholding in Eugia Pharma Specialties Limited, a joint venture company in which the Parent Company, through its wholly-owned subsidiary company, is holding 70.87%. By this acquisition, both Eugia Pharma Specialties Limited and MViyes Pharma Ventures Private Limited had become wholly owned subsidiaries. c. Rs. 43,492 lakhs impairment charges taken considering the difficult economic conditions and the continued impact of Covid 19 in certain markets towards product related intangibles and goodwill. Tax expenses on the above exceptional item is Rs. 70,489 lakhs. Profit after tax excluding exceptional item (net of tax) for the year ended 31 March 2021 is Rs. 322,414 lakhs. 5 The Group operates in only one segment viz., 'Pharmaceutical Products'. 6 During the period, the following companies have been incorporated/liquidated: Eugia Pharma B.V. w.e.f. 8 September 2021, The Netherlands as a subsidiary to Eugia Pharma Specialities Limited, India. CuraTeQ Biologics s.r.o. w.e.f. 27 July 2021, Czech Republic as a subsidiary to Helix Healthcare B.V. Aurosalud SA De CV w.e.f 16 July 2021, Mexico as a subsidiary to Helix Healthcare B.V. & Agile Pharma B.V. Auro PR Inc w.e.f. 22 September 2021, Puerto Rico as a subsidiary to Aurobindo Pharma Limited and Helix Healthcare B.V. Auro Steriles LLC w.e.f. 1 April 2021, USA as a subsidiary to Aurobindo Pharma USA Inc. Eugia Injectable Inc w.e.f. 1 April 2021, USA as a subsidiary to Eugia Pharma Specialities Limited, India. Vespyr Brands, Inc (formerly Nurya Brands Inc) w.e.f. 28 April 2021, USA as a subsidiary to Auro Health LLC Eugia US Manufacturing LLC w.e.f. 31 August 2021, USA as a subsidiary to Aurobindo Pharma USA Inc. Longxiang Pharma Taizhou Co. Ltd, China (Liquidated w.e.f. 31 August 2021) 7 Foreign exchange gain includes exchange difference 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. Single segment 2021-04-01 2021-09-30 Unaudited Consolidated 116439000000.00 2064800000.00 118503800000.00 36348900000.00 8185300000.00 4184200000.00 17287800000.00 233000000.00 5739000000.00 26471800000.00 98450000000.00 20053800000.00 0.00 20053800000.00 4609200000.00 577300000.00 5186500000.00 0.00 14867300000.00 0.00 0.00 0.00 -200500000.00 14666800000.00 1092000000.00 15758800000.00 14669600000.00 -2800000.00 15761600000.00 -2800000.00 585900000.00 1 25.03 25.03 0.00 0.00 25.03 25.03 Other Expenes 13907400000.00 Other Expenes 26471800000.00 172600000.00 6054600000.00 -4695700000.00 31800000.00 430100000.00 13300000.00 252500000.00 0.00 0.00 -5635600000.00 0.00 1538900000.00 0.00 5739000000.00 -370600000.00 383200000.00 0.00 -166100000.00 0.00 46900000.00 0.00 0.00 0.00 -313500000.00 0.00 -17600000.00 20900000.00 20000000.00 0.00 3504700000.00 23558500000.00 0.00 0.00 -133200000.00 6544200000.00 0.00 16881100000.00 43500000.00 5925000000.00 1615300000.00 0.00 255300000.00 325300000.00 0.00 0.00 0.00 11598600000.00 0.00 0.00 0.00 0.00 0.00 0.00 190600000.00 3704300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 152800000.00 0.00 821100000.00 0.00 -18474600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 782600000.00 6158300000.00 0.00 631200000.00 880000000.00 87700000.00 0.00 0.00 -6974600000.00 -8568100000.00 15400000.00 -8552700000.00 53299100000.00 44746400000.00