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unitRef="INRPerShare">15.67</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes: &lt;BR&gt; 
 &lt;BR&gt; 
1.The above unaudited consolidated financial results of Aurobindo Pharma Limited ("the Company") including its subsidiaries (collectively known as "the Group") and its associates and joint ventures have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 ("the Act"), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. &lt;BR&gt; 
2.The above unaudited 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 the Act and Companies (Indian Accounting Standards) Rules, 2015, as amended. &lt;BR&gt; 
3.The above unaudited consolidated financial results of the Group as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on February 9, 2026. The results for the quarter and nine months ended December 31, 2025 have been reviewed by our statutory auditors. The statutory auditors of the Company have issued an unmodified conclusion in respect of the limited review for the quarter and nine months ended December 31, 2025. &lt;BR&gt; 
4.The Group operates in only one reportable segment  viz., 'Pharmaceuticals ' in accordance with Ind AS 108, "Operating Segment". &lt;BR&gt; 
5.During the quarter and nine months ended December 31, 2025: &lt;BR&gt; 
(i) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics B.V., Netherlands through CuraTeQ Biologics Private Limited, India (wholly owned subsidiary) on May 28, 2025. &lt;BR&gt; 
(ii) The Company, incorporated a step-down subsidiary, Cresedemo Pharma LLC  through Aurobindo Pharma USA Inc.,  (wholly owned subsidiary) on June 13, 2025. &lt;BR&gt; 
(iii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma (Malaysia) SDN. BHD. through Helix Healthcare B.V., The Netherlands, (wholly owned subsidiary) on September 17, 2025. &lt;BR&gt; 
(iv) The Company, incorporated a step-down subsidiary, CuraTeQ Biologics (Malta) Limited through CuraTeQ Biologics B.V., The Netherlands, (wholly owned subsidiary) on September 26, 2025. &lt;BR&gt; 
(v)  Pharmacin B.V (wholly owned subsidiary of Agile Pharma BV) merged with Agile Pharma BV (wholly owned subsidiary of Helix Healthcare B.V., The Netherlands)  w.e.f. July 1, 2025. &lt;BR&gt; 
(vi) Helix Healthcare B.V, The Netherlands, (wholly owned subsidiary) has transferred its 100% stake in CuraTeQ Biologics s.r.o., Czech Republic (wholly owned subsidiary) to  CuraTeQ Biologics B.V, The Netherlands (wholly owned subsidiary) w.e.f. July 29, 2025. &lt;BR&gt; 
(vii) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Chile SpA through Helix Healthcare B.V, (wholly owned subsidiary) on October 07, 2025. &lt;BR&gt; 
(viii) The Company, incorporated a step-down subsidiary, Eugia Pharma Chile SpA through Eugia Pharma B.V, (wholly owned subsidiary) on October 07, 2025. &lt;BR&gt; 
(ix) The Company, incorporated a step-down subsidiary, Aurobindo Pharma Philippines Inc. through Helix Healthcare B.V, (wholly owned subsidiary) on January 23, 2026. &lt;BR&gt; 
6.During the current quarter, Aurobindo Pharma USA Inc., a wholly owned subsidiary of the Company, has entered into a definitive agreement to acquire 100% of membership interest in Lannett Company LLC. The proposed transaction is subject to certain regulatory approvals. Accordingly, no financial impact has arisen in the quarter and nine months ended December 31, 2025. &lt;BR&gt; 
7.On January 01, 2026, Auro Pharma Limited (a wholly owned subsidiary of the Company), has signed a Business transfer agreement for purchase of non-oncology prescription formulations business from M/s Khandelwal Laboratories Private Limited on a going concern basis. The agreement for the acquisition of this non-oncology prescription formulations includes transfer of Brands, Distribution network, Intellectual property, Workforce and others for a total consideration of Rs.3,250 million, consisting of an upfront cash payment of Rs.3,000 million, and a deferred consideration upto Rs.250 million which is payable subject to certain conditions precedence. &lt;BR&gt; 
8.On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (‘Labour Codes’) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability (arising out of past service cost) and increase in leave liability aggregating Rs.653.3 million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount under “Exceptional Items” in the Consolidated Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. &lt;BR&gt; 
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