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The above Standalone Financial Results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on August 05, 2025. The Statutory Auditors of the Company have carried out limited review of the above Standalone Financial Results pursuant to Regulation 33 of the SEBI Listing Obligations &amp; Disclosure Requiremen Regulations, 2015. &lt;BR&gt; 
 &lt;BR&gt; 
2. During the current quarter, 151,078 equity shares of Rs. 2 each, fully paid up, were allotted upon exercise of the vested stock options pursuant to the Lupin Employees Stock Option Plans ESOPs, resulting in an increase in the paid up equity share capital by Rs. 0.3 million and securities premium account by Rs. 146.1 million. &lt;BR&gt; 
 &lt;BR&gt; 
3. Pursuant to the meeting of the Board of Directors held on held on February 11, 2025 and March 31, 2025, the Company has transferred its Over the Counter OTC business in India, with effect from July 1, 2025, to its wholly owned subsidiary Lupinlife Consumer Healthcare Limited, as a going concern on slump sale basis for a consideration of Rs. 8,200.0 million, subject to working capital adjustments. &lt;BR&gt; 
 &lt;BR&gt; 
4. Pursuant to the meeting of the Board of Directors held on held on March 31, 2025, the Company has transferred its API RD Business in India, with effect from July 1, 2025, to its wholly owned subsidiary Lupin Manufacturing Solutions Limited, as a going concern on slump sale basis for a consideration of Rs. 180.0 million, subject to working capital adjustments. &lt;BR&gt; 
 &lt;BR&gt; 
5. During the quarter ended June 30, 2024 and year ended March 31, 2025, Lupin Limited and its subsidiary, agreed to settle the dispute for an amount of USD 9.0 million Rs. 750.5 million in connection with the drug Glumetza without admitting any liability for any wrongdoing, with a view to avoid the costs and uncertainties of continued litigation. &lt;BR&gt; 
 &lt;BR&gt; 
6. During the year ended March 31, 2025, the Company has made a provision of Rs. 856.1 million USD 10.0 million towards ongoing dispute. &lt;BR&gt; 
 &lt;BR&gt; 
7. During the year ended March 31, 2025, the Company has provided for impairment in value of investment in subsidiaries of Rs. 772.2 million. &lt;BR&gt; 
 &lt;BR&gt; 
8. During the quarter and year ended March 31, 2025, the Company has recognised an impairment charge of Rs. 410.9 million related to property, plant and equipment, commercialised intangibles and capital work in progress. &lt;BR&gt; 
 &lt;BR&gt; 
9. Upon execution of the Business Transfer Agreement, the Company on July 01, 2024 had transferred its generic business in India to its wholly owned subsidiary Lupin Life Sciences Limited formerly known as Lupin Atharv Ability Limited, as a going concern on slump sale basis for a consideration of Rs. 1,100.0 million. &lt;BR&gt; 
 &lt;BR&gt; 
10. The figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of the full previous financial year and the unaudited published year to date figures up to the third quarter ended December 31, 2024. The year to date figures up to the third quarter ended December 31, 2024 were only subject to Limited Review and not audited. &lt;BR&gt; 
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