AUROPHARMA2022-10-012022-12-31 AUROPHARMA2022-10-012022-12-31 AUROPHARMA2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member AUROPHARMA2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member AUROPHARMA2022-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524804 AUROPHARMA NOTLISTED Aurobindo Pharma Limited Equity 2022-04-01 2023-03-31 2023-02-09 2023-01-31 INR Millions Third quarter 14:30:00 18:20:00 2023-02-09 2023-02-09 Not applicable Single segment Pharmaceutical Products 2022-10-01 2022-12-31 Unaudited Standalone 34322600000.00 787300000.00 35109900000.00 19886700000.00 134300000.00 -1238600000.00 4183000000.00 389600000.00 1085000000.00 6625000000.00 31065000000.00 4044900000.00 0.00 4044900000.00 1141500000.00 -84800000.00 1056700000.00 0.00 2988200000.00 0.00 0.00 0.00 0.00 2988200000.00 16800000.00 3005000000.00 3005000000.00 0.00 585900000.00 1 5.10 5.10 0.00 0.00 5.10 5.10 1. The above standalone 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 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 standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 9, 2023. The statutory auditors have carried out limited review of the above results for the quarter and nine months ended December 31, 2022. An unmodified report has been issued by them thereon. 3. The Company operates in only one reportable segment viz., 'Pharmaceutical Products'. 4. a) The Board of Directors of the Company at its meeting held on March 28, 2022 approved the acquisition of business including certain assets of Veritaz Healthcare Limited (Veritaz). Consequently the 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 Company at its meeting held on June 17, 2022 approved investment in GLS Pharma Limited (GLS) through subscription of 204,819 equity shares for an aggregate consideration of RS.93.5 (constituting 17% of the equity share capital of GLS) and acquisition of 409,339 equity shares from the selling shareholders for an aggregate consideration of Rs.187 (constituting of 34% of equity share capital of GLS). During quarter ended June 30, 2022, the Company subscribed to 204,819 equity shares of GLS consequent to execution of share subscription and purchase agreement. During the previous quarter on satisfaction of the closing conditions, the Company acquired the additional 409,339 equity shares. c) During the previous year, pursuant to Board approvals obtained, the following units were transferred within the Group: (i) The undertaking of Unit 10 located at Multiproduct Special Economic Zone, Naidupet, Mandal, SPSR Nellore District, Andhra Pradesh, transferred to its wholly-owned subsidiary APL Healthcare Limited through a slump sale w.e.f April 1, 2021. (ii) The undertaking of Unit-4 of the Company located at Pashamylaram, Pattancheru Mandal, Sangareddy district, Telangana, transferred to Eugia Pharma Specialities Limited, a wholly owned subsidiary of the Company w.e.f. July 1, 2021. (iii) The undertaking of Unit-16 of the Company located at TSIIC, SEZ, Polepally Village, Jadcherla Mandal, Mahbubnagar district, Telangana, transferred to Wytells Pharma Private Limited, a wholly owned step-down subsidiary of the Company and 100% subsidiary of Eugia Pharma Specialities Limited w.e.f June 1, 2021. (iv) The undertaking of Unit 18 of the Company located at Survey No.69, 70, 71 & 72, Indrakaran Village, Kandi Mandal, Sangareddy District - 502203, Telangana, to Auro Vaccines Private Limited, a wholly owned subsidiary of the Company. The slump sale of Unit 18 was effective from January 1, 2022. Consequent to the above transfers/acquisitions, the results of the current quarter/period are strictly not comparable to the previous quarters/period. Notes continued in segment....... Single segment 2022-04-01 2022-12-31 Unaudited Standalone 92448400000.00 1455900000.00 93904300000.00 51902300000.00 740100000.00 -2050300000.00 12351100000.00 660100000.00 3203500000.00 19114300000.00 85921100000.00 7983200000.00 0.00 7983200000.00 2331800000.00 -204700000.00 2127100000.00 0.00 5856100000.00 0.00 0.00 0.00 0.00 5856100000.00 50300000.00 5906400000.00 5906400000.00 0.00 585900000.00 1 9.99 9.99 0.00 0.00 9.99 9.99 Other Expenses 6625000000.00 Other Expenses 19114300000.00 Notes continued...... 5.Profit before tax includes exceptional items of Rs. 747.1 for the year ended March 31, 2022 representing impairment of investment relating to a subsidiary. 6. During the quarter ended March 31, 2022, the 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 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 during the year ended March 31, 2022. 7. The Board of Directors at their meeting held on February 9, 2023 declared an interim dividend Re. 3 per equity share (Face value Re. 1). 8. The standalone financial results of the Company for the quarter and nine months ended December 31, 2021 were reviewed by the predecessor auditors (M/s BSR & Associates LLP, Chartered Accountants), who have expressed an unmodified review conclusion. The standalone financial results of the Company for the year ended March 31, 2022 were audited by the predecessor auditors (M/s BSR & Associates LLP, Chartered Accountants), who have expressed an unmodified audit opinion 22400000.00 67200000.00 5600000.00 16900000.00 0.00 0.00