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LIMITEDMain BoardEquity2025-04-012026-03-312026-05-072026-04-23INRMillionsQuarterlyFourth quarterSingle segmentPharmaceutical2026-05-0718:00:002026-05-0720:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-11https://www.biocon.com/docs/Policy-on-Related-Party-Transactions.pdf true2falseNot applicable2026-01-012026-03-31AuditedStandalone604700000049800000065450000002461000000029500000093600000016700000036200000015620000005783000000762000000-188000000574000000-12000000760000006400000005100000000000510000000-121000000389000000810500000050.320.32000.320.32Notes: <BR> <BR> 1. The audited standalone and consolidated financial results for the quarter and year ended March 31, 2026 in respect of Biocon Limited (‘the Company’) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on May 07, 2026. The reports of the statutory auditors are unqualified. <BR> <BR> 2. These financial results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 3. The consolidated financial results include the financial results of the Company and its subsidiaries as follows: <BR> <BR> i. Syngene International Limited (‘Syngene’) <BR> ii. Biocon Biologics Limited (‘BBL’) <BR> iii. Biocon Pharma Limited (‘BPL’) <BR> iv. Biocon Academy <BR> v. Biocon SA <BR> vi. Biocon SDN. BHD <BR> vii. Biocon FZ LLC <BR> viii. Biocon Biologics International Limited (formerly known as Biocon Biologics UK Limited) <BR> ix. Biocon Pharma Inc. <BR> x. Biocon Biologics Healthcare Malaysia SDN. BHD <BR> xi. Biocon Pharma Ireland Limited <BR> xii. Biocon Pharma UK Limited <BR> xiii. Biocon Biosphere Limited <BR> xiv. Biocon Biologics Inc. <BR> xv. Biocon Biologics Do Brasil LTDA <BR> xvi. Biocon Biologics FZ-LLC <BR> xvii. Biocon Pharma Malta Limited <BR> xviii. Biocon Pharma Malta I Limited <BR> xix. Syngene USA Inc. <BR> xx. Syngene Manufacturing Solutions Limited <BR> xxi. Syngene Scientific Solutions Limited <BR> xxii. Biocon Biologics Ireland Limited (formerly known as Biosimilar Collaborations Ireland Limited) <BR> xxiii. Biocon Biologics UK PLC (formerly known as Biosimilars Newco Limited) <BR> xxiv. Biocon Biologics Canada Inc. <BR> xxv. Biocon Biologics Germany GmbH <BR> xxvi. Biocon Biologics France S.A.S <BR> xxvii. Biocon Biologics Spain, S.L.U <BR> xxviii. Biocon Biologics Switzerland AG <BR> xxix. Biocon Biologics Belgium BV <BR> xxx. Biocon Biologics Finland OY <BR> xxxi. Biocon Generics Inc. <BR> xxxii. Biocon Biologics Morocco S.A.R.L.A.U <BR> xxxiii. Biocon Biologics Greece Single Members P.C. <BR> xxxiv. Biocon Biologics South Africa (PTY) Ltd <BR> xxxv. Biocon Biologics (Thailand) Co. Ltd <BR> xxxvi. Biocon Biologics Philippines Inc <BR> xxxvii. Biocon Biologics Italy S.R.L <BR> xxxviii. Biocon Biologics Croatia LLC <BR> xxxix. Biocon Biologics Global PLC <BR> <BR> Biocon Limited and its subsidiaries are collectively referred to as ‘the Group’. In addition to the above, the consolidated financial results also include the financial results in respect of Biocon India Limited Employee Welfare Trust, Biocon Limited Employees Welfare Trust, Biocon Biologics Employees Welfare Trust and Syngene Employees Welfare Trust. The Company has also accounted for its share of interest in the joint venture i.e. NeoBiocon FZ-LLC (‘JV’) and share of investment in the associate i.e. Iatrica Inc., under the equity method. <BR> <BR> 4. During the quarter ended June 30, 2025, the Company raised funds by way of allotment of 136,363,635 Equity Shares of face value Rs. 5 each at a price of Rs. 330 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 45,000 million, to meet certain financial commitments and / or debt obligations of the Company and its subsidiary, BBL and/ or for other purposes as mentioned in the Placement Document (‘PD’). Out of these proceeds and cash balances: <BR> <BR> (a) The Company acquired 1,125 outstanding Optionally Convertible Debentures (‘OCDs’) issued by BBL from Goldman Sachs India AIF Scheme- 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2 for an aggregate value of Rs. 16,980 million with a right to convert into equity shares or redeem at maturity. Further the Company has issued a commitment letter effective July 1, 2025, committing to exercise its right to convert OCDs on maturity as per the terms of Subscription Agreement. <BR> <BR> (b) During the quarter ended September 30, 2025, the Company has settled Commercial paper (‘CP’) for an aggregate value of Rs. 5,988 million; and <BR> <BR> (c) During the quarter ended December 31, 2025, the Company has made early and full redemption of the 107,000 unlisted, secured, rated, redeemable, Non-convertible Debentures (‘NCDs’) that were issued to Kotak Special Situations Fund for an aggregate value to Rs. 15,390 million. <BR> <BR> (d) During the quarter ended March 31, 2026, the Company has made early and full redemption of the 50,000 unlisted, secured, rated, redeemable Non-Convertible Debentures (‘NCDs’) of face value Rs. 100,000 each for an aggregate value of Rs. 6,795 million, issued and allotted by the Company on May 19, 2023. <BR> <BR> 5. On January 14, 2026, the Company raised funds by way of allotment of 112,664,585 Equity Shares of face value Rs. 5 each at a price of Rs. 368.35 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 41,500 million, to acquire BBL equity shares from Mylan Inc., acquisition of CCDs of BBL from Edelweiss and general corporate purposes. <BR> <BR> 6. On November 11, 2025, the Company entered into Debenture Purchase Agreement (‘DPA’) with ESOF III Investment Fund and EAAA India Alternatives Limited (collectively referred to as ‘Edelweiss’) for acquisition of 10,686,044 unlisted, secured, Compulsorily Convertible Debentures (‘CCDs’) of BBL for an aggregate value of Rs. 4,735 million against the gross obligation of Rs. 3,915 million. Resultant loss of Rs. 820 million is accounted under ‘other equity’ in line with accounting policy choice elected at time of initial recognition. The consideration towards the acquisition of these CCDs was paid during the quarter ended March 31, 2026 by the Company. The holder of CCD had the option to either redeem or convert the debentures into equity shares of BBL. Pursuant to acquisition of these CCD’s by the Company from Edelweiss, the Company has exercise the right to convert CCDs into equity shares. <BR> <BR> 7. Pursuant to the Board approval, the Company has issued and allotted the Commercial Paper of Rs. 18,000 million on December 22, 2025 and of Rs. 2,000 million on January 02, 2026. The Company has made early and full redemption of the Commercial Paper during the quarter ended March 31, 2026 from the funds raised through Qualified Institutional Placement on January 14, 2026. <BR> <BR> 8. On December 6, 2025, the Company entered into Share Swap Agreement (‘SSA’) with Tata Capital Growth Fund II and Activ Pine LLP for purchase of 33,957,771 equity shares in BBL against 23,863,769 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 9,683 million against the gross obligation of Rs. 10,493 million. Resultant gain of Rs. 810 million is accounted under “other equity” in line with accounting policy choice at time of initial recognition. The preferential allotment of these shares were made on January 05, 2026 by the Company. <BR> <BR> 9. On January 05, 2026, the Company acquired 112,860,496 equity shares of BBL from Serum Institute Life Sciences Private Limited, Tata Capital Growth Fund II and Activ Pine LLP and issued 79,312,534 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 32,183 million subsequent to the approval by its Board of Directors in their meeting held on December 06, 2025 and shareholders meeting at the Extraordinary General Meeting ("EGM") held on December 31, 2025. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. <BR> <BR> 10. During the year ended March 31, 2026, Syngene has written off Rs. 277 million as unrecoverable balances in receivables due to cumulative changes in foreign exchange rates. Consequent tax impact of Rs. 75 million is included within tax expense for the period. <BR> <BR> 11. In April 2024, BBL sold to Eris Lifesciences (‘Eris’) its business in relation to Metabolics, Oncology, and Critical Care products in India for a consideration of Rs. 12,420 million. Further, BBL signed a 10 year supply agreement with Eris. This resulted in a gain of Rs. 10,573 million after taking into account working capital and expenses incurred towards commercial collaboration and the same is disclosed under ‘’Other income” in the consolidated financial results for the year ended March 31, 2025. <BR> <BR> 12. During the year ended March 31, 2025, Biocon Biologics Global PLC, one of the subsidiary of BBL, raised <BR> Rs. 67,056 million by issue of senior secured Notes (‘Bonds’), listed on Singapore Stock Exchange. The transaction was settled on October 9, 2024. Additionally, BBL raised Rs. 26,705 million under a commitment agreement for a new syndicate debt facility. The proceeds from the Bonds, along with the new syndicate debt facility, have been utilized to substantially refinance existing debt of USD 1.1 billion (Rs. 92,202 million). This refinancing has enhanced the Group's liquidity profile, provide financial flexibility, and create opportunities for reinvestment in the business. <BR> <BR> 13. During the year ended March 31, 2025, Syngene has opted for "Vivad se Vishwas Scheme, 2024" which has resulted in settlement of pending TDS assessments related to non-resident tax deductions. Consequent to this, tax expense under the scheme amounting to Rs. 95 million was recorded under the head "Current tax". <BR> <BR> 14. In accordance with Ind AS 108, the CODM evaluates the Group’s performance based on an analysis of various performance indicators by business segments and geographic segments. <BR> <BR> Until December 31, 2025, the Group included interest expenses relating to Optionally Convertible Debentures (OCDs) issued by BBL and held by the Company within ‘Biosimilars’ segment. During the quarter ended March 31, 2026, the CODM assessed the performance of ‘Biosimilars’ segment excluding the effect of inter-segment interest expenses and hence, the interest on such OCDs is included under ‘Other un-allocable expenditure/(income)’. The Group has restated segment information for the historical periods presented herein to conform to the current presentation. <BR> <BR> 15. Events after the reporting period: <BR> <BR> a. On May 07, 2026, the Board of Directors of the Company recommended a final dividend of Rs. 0.50 per equity share of Rs. 5/-. The proposed dividend is subject to the approval of the shareholders of the Company in its Annual General Meeting. <BR> <BR> b. On May 07, 2026, the Board of Directors of the Company approved the issue and allotment of equity shares of the Company on preferential basis, for consideration other than cash i.e. swap of equity shares of the Company against the equity shares of BBL held by current and erstwhile employees of BBL, as a part of integration of BBL as a wholly owned subsidiary of the Company, subject to requisite approvals. <BR> <BR> c. On April 29, 2026, the Board of Directors of Syngene approved an allotment of 729,727 equity shares of Rs. 10/- (Rupees Ten each) of Syngene to Syngene Employees Welfare Trust at face value. <BR> <BR> d. On April 29, 2026, the Board of Directors of Syngene recommended a final dividend of Rs. 1.25 per equity share of Rs. 10/-. The proposed dividend is subject to the approval of the shareholders of Syngene in its Annual General Meeting. <BR> <BR> <BR> <BR> 16. Exceptional items: <BR> <BR> a. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Group assessed and disclosed the incremental impact of these changes on gratuity and compensated absences, particularly relating to the definition of “wages” considering the salary structure existing on the date of notification of Labor Code. The Company presented such incremental impact amounting to Rs. 491 million and Rs. 1,748 million in the standalone and consolidated financial results respectively in the financial results for the period ended December 31, 2025. The associated tax impact of Rs. 70 million and Rs. 270 million in the standalone and consolidated financial results respectively was included in the tax expense for the period. <BR> <BR> During the quarter ended March 31, 2026, the management re-assessed the impact of new labour codes considering the revised remuneration structure, resulting in a credit of Rs. 268 million and Rs. 783 million in standalone and consolidated financial results respectively for the quarter ended March 31, 2026. The associated tax impact of Rs. 33 million and Rs. 158 million is included in the standalone and consolidated financial results respectively in the tax expense for the quarter ended March 31, 2026. <BR> <BR> For the year ended March 31, 2026, the net expense recognised under “Exceptional Items” amounted to <BR> Rs. 223 million and Rs. 965 million in the standalone and consolidated financial results, respectively. The associated tax impact of Rs. 37 million and Rs. 112 million is included in the standalone and consolidated financial results respectively in the tax expense. <BR> <BR> <BR> b. On December 6, 2025, the Company entered into Share Swap and Share Purchase Agreement (SSPA) with Mylan Inc for purchase of 292,726,366 equity shares in BBL for consideration of Rs. 73,560 million (USD 815 million). Pursuant to above, the Company remeasured the derivative liability recorded earlier in relation to investment in BBL by Mylan Inc and recorded a gain of Rs. 1,842 million as an “exceptional item” in the consolidated financial results for the quarter ended December 31, 2025 and year ended March 31, 2026. The Company obtained shareholder’s approval at the Extra Ordinary General Meeting (EGM) held on December 31, 2025, and accordingly (i) issued 91,967,019 equity shares on a preferential basis at a consideration other than cash aggregating to Rs. 37,318 million (USD 415 million) to acquire 149,056,984 equity shares of BBL on January 05, 2026; and (ii) paid cash consideration of Rs. 18,053 million (USD 200 million) and Rs. 18,189 million (USD 200 million) on January 05, 2026 and January 21, 2026 respectively to acquire 143,669,382 equity shares of BBL. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. <BR> <BR> c. In connection with various transactions referred to note 6 to note 9 above , the Company has incurred expenses towards advisory and legal consultancy services, premium paid on hedges taken for settlement of foreign currency payments, bridge financing cost in respect of commercial papers, additional finance cost towards settlement of certain lenders and settlement against outstanding receivables from Mylan Inc, aggregating Rs. 1,341 million and Rs. 2,102 million as an “exceptional item” in the standalone and consolidated financial results respectively for the year ended March 31, 2026. The associated tax impact of Rs. 222 million and Rs. 329 million is included in the tax expense for the period in the standalone and consolidated financial results. <BR> <BR> In respect of the aforesaid matters, the amounts included under exceptional items aggregates to reversal of Rs 114 million for the quarter ended March 31, 2026 in the standalone and consolidated financial results respectively. <BR> <BR> d. On December 6, 2025, the Company and BBL announced a strategic corporate action to fully integrate Biocon Biologics Limited as a wholly owned subsidiary into Biocon Limited. Pursuant to this, the Company and BBL accounted for expenses towards severance payments for certain employees, consultants fee for integration of businesses, employee stock option cost towards acceleration of vesting of ESOPs/ RSUs aggregating Rs 563 million and Rs 1,372 million in the standalone and consolidated financial results. Considering the nature, significance, and non recurring nature of these benefits, the related expenses have been disclosed as exceptional items. The associated tax impact of Rs. 142 million and Rs. 387 million is included in the tax expense for the period in the standalone and consolidated financial results <BR> <BR> e. During the quarter ended March 31, 2026, Syngene has recorded termination benefits amounting to Rs. 304 million extended to employees in accordance with the approved policy as expense under exceptional item. The associated tax impact of Rs. 51 million is included in the tax expense for the period in the consolidated financial results. <BR> <BR> f. During quarter ended December 31, 2025 and year ended March 31, 2026, BBL has recorded an exceptional provision of Rs 762 million for inventories in respect of certain molecules in line with its assessment to liquidate these inventories. The provision recorded on these inventories, being high value and non-recurring, same is classified as an exceptional item. The associated tax impact of Rs. 107 million is included in the tax expense for the period. <BR> <BR> g. During the year ended March 31, 2025, one of the subsidiary of Biocon Pharma Limited (‘BPL’), pursuant to the uncertainty in commercialization of product in certain territories, recorded an impairment of the carrying value of the intangible asset amounting to Rs. 86 million. <BR> <BR> h. During the year ended March 31, 2025, the Group invested Rs. 75 million in the equity shares issued by Indian Foundation for Quality Management (‘IFQM’) a Company incorporated under section 8 of the Companies Act, 2013. As at March 31, 2025, the Group has fair valued such investment and has recorded fair value charge of Rs. 75 million. <BR> <BR> During the year ended March 31, 2026, the Group invested Rs. 75 million in the equity shares issued by IFQM a Company incorporated under section 8 of the Companies Act, 2013. The Group has fair valued such investment and has recorded fair value charge of Rs. 75 million in the consolidated financial results. <BR> <BR> i. During the year ended March 31, 2025, the Company sold 8,000,000 equity shares of Rs. 10 each of Syngene in the open market. The gain arising from sale of aforesaid equity shares amounting to Rs. 6,075 million has been recorded as an exceptional item in the standalone financial results. Consequent tax impact of Rs. 261 million is included within tax expense for the year. <BR> <BR> The sale proceeds arising from such sale of aforesaid equity shares net of amount transferred to Non-Controlling Interest account, has been accounted in other equity in the consolidated financial results since there is no loss of control. <BR> <BR> j. During the year ended March 31, 2024, one of the subsidiaries of BBL recorded provision for inventory for a product due to its low demand and consequentially lower probability of liquidation under the head ‘Exceptional Item’. Subsequently, during the year ended March 31, 2025, BBL liquidated such inventory amounting to Rs. 885 million. Hence, the related provision has been reversed and reflected as an exceptional item in the consolidated financial results. Consequential tax impact of Rs. 147 million is included within tax expense. <BR> <BR> k. Pursuant to repayment of the acquisition debt, as referred to in note 12 above, BBL had written off the unamortized portion of debt raise cost amounting to Rs. 1,216 million pertaining to acquisition debt pursuant to pre-payment of such debt. This has been recorded as an expense in the consolidated financial results for the year ended March 31, 2025. Consequent tax impact of Rs. 304 million is included within tax expense. <BR> <BR> l. During the year ended March 31, 2025, BBL had received Rs. 2,518 million towards working capital under the existing arrangements, which was recorded at fair value of Rs. 1,382 million having regard to the timing and profitability of recovery. The resulting difference of Rs. 1,136 million is recorded as a gain in the consolidated financial results. Consequential tax impact of Rs. 284 million is included within tax expense. <BR> <BR> m. During the year ended March 31, 2026, one of the subsidiaries of BBL has reached settlement on a litigation matter with one of its customers for a settlement amount of Rs. 291 million and disclosed under “exceptional item”. The associated tax impact of Rs. 73 million is included in the tax expense for the period. <BR> <BR> n. During the year ended March 31, 2025, Syngene received its final claim of Rs. 320 million from the insurance company for the loss of fixed assets in fire incident on December 12, 2016. <BR> <BR> <BR> <BR> 17. The figure for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial years and the published unaudited year to date figures upto third quarter of the relevant financial year, which were subject to limited review. <BR> <BR> <BR> <BR> <BR> For and on behalf of the Board of Directors of Biocon Limited <BR> <BR> <BR> <BR> Bangalore, Kiran Mazumdar-Shaw <BR> May 07, 2026 Executive Chairperson <BR> DIN: 00347229 <BR> <BR> 2025-04-012026-03-31AuditedStandalone2346400000031970000002666100000011424000000452000000-11870000004672000000142400000013730000005842000000240000000002661000000-21510000005100000001200000001800000013800000003720000000000372000000-192000000180000000810500000052626930000000.270.27000.270.27Other expenses1562000000Less: Recovery of cost from co-development partners (net)0Other expenses5848000000Less: Recovery of cost from co-development partners (net)-600000012809000000523200000050000000005020000001790000002480560000000210000000248266000000169900000063900000026982600000087510000001721000000100310000009140000003000000045400000013123000000010060000002288000000000292706000000810500000026269300000027079800000027079800000093500000000010100000010360000006020000006900000005470000002254000000105680000003400000005548000000588800000013930000001784900000028500000040400000011160000000196540000000021908000000292706000000Notes: <BR> <BR> 1. The audited standalone and consolidated financial results for the quarter and year ended March 31, 2026 in respect of Biocon Limited (‘the Company’) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on May 07, 2026. The reports of the statutory auditors are unqualified. <BR> <BR> 2. These financial results have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 3. The consolidated financial results include the financial results of the Company and its subsidiaries as follows: <BR> <BR> i. Syngene International Limited (‘Syngene’) <BR> ii. Biocon Biologics Limited (‘BBL’) <BR> iii. Biocon Pharma Limited (‘BPL’) <BR> iv. Biocon Academy <BR> v. Biocon SA <BR> vi. Biocon SDN. BHD <BR> vii. Biocon FZ LLC <BR> viii. Biocon Biologics International Limited (formerly known as Biocon Biologics UK Limited) <BR> ix. Biocon Pharma Inc. <BR> x. Biocon Biologics Healthcare Malaysia SDN. BHD <BR> xi. Biocon Pharma Ireland Limited <BR> xii. Biocon Pharma UK Limited <BR> xiii. Biocon Biosphere Limited <BR> xiv. Biocon Biologics Inc. <BR> xv. Biocon Biologics Do Brasil LTDA <BR> xvi. Biocon Biologics FZ-LLC <BR> xvii. Biocon Pharma Malta Limited <BR> xviii. Biocon Pharma Malta I Limited <BR> xix. Syngene USA Inc. <BR> xx. Syngene Manufacturing Solutions Limited <BR> xxi. Syngene Scientific Solutions Limited <BR> xxii. Biocon Biologics Ireland Limited (formerly known as Biosimilar Collaborations Ireland Limited) <BR> xxiii. Biocon Biologics UK PLC (formerly known as Biosimilars Newco Limited) <BR> xxiv. Biocon Biologics Canada Inc. <BR> xxv. Biocon Biologics Germany GmbH <BR> xxvi. Biocon Biologics France S.A.S <BR> xxvii. Biocon Biologics Spain, S.L.U <BR> xxviii. Biocon Biologics Switzerland AG <BR> xxix. Biocon Biologics Belgium BV <BR> xxx. Biocon Biologics Finland OY <BR> xxxi. Biocon Generics Inc. <BR> xxxii. Biocon Biologics Morocco S.A.R.L.A.U <BR> xxxiii. Biocon Biologics Greece Single Members P.C. <BR> xxxiv. Biocon Biologics South Africa (PTY) Ltd <BR> xxxv. Biocon Biologics (Thailand) Co. Ltd <BR> xxxvi. Biocon Biologics Philippines Inc <BR> xxxvii. Biocon Biologics Italy S.R.L <BR> xxxviii. Biocon Biologics Croatia LLC <BR> xxxix. Biocon Biologics Global PLC <BR> <BR> Biocon Limited and its subsidiaries are collectively referred to as ‘the Group’. In addition to the above, the consolidated financial results also include the financial results in respect of Biocon India Limited Employee Welfare Trust, Biocon Limited Employees Welfare Trust, Biocon Biologics Employees Welfare Trust and Syngene Employees Welfare Trust. The Company has also accounted for its share of interest in the joint venture i.e. NeoBiocon FZ-LLC (‘JV’) and share of investment in the associate i.e. Iatrica Inc., under the equity method. <BR> <BR> 4. During the quarter ended June 30, 2025, the Company raised funds by way of allotment of 136,363,635 Equity Shares of face value Rs. 5 each at a price of Rs. 330 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 45,000 million, to meet certain financial commitments and / or debt obligations of the Company and its subsidiary, BBL and/ or for other purposes as mentioned in the Placement Document (‘PD’). Out of these proceeds and cash balances: <BR> <BR> (a) The Company acquired 1,125 outstanding Optionally Convertible Debentures (‘OCDs’) issued by BBL from Goldman Sachs India AIF Scheme- 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2 for an aggregate value of Rs. 16,980 million with a right to convert into equity shares or redeem at maturity. Further the Company has issued a commitment letter effective July 1, 2025, committing to exercise its right to convert OCDs on maturity as per the terms of Subscription Agreement. <BR> <BR> (b) During the quarter ended September 30, 2025, the Company has settled Commercial paper (‘CP’) for an aggregate value of Rs. 5,988 million; and <BR> <BR> (c) During the quarter ended December 31, 2025, the Company has made early and full redemption of the 107,000 unlisted, secured, rated, redeemable, Non-convertible Debentures (‘NCDs’) that were issued to Kotak Special Situations Fund for an aggregate value to Rs. 15,390 million. <BR> <BR> (d) During the quarter ended March 31, 2026, the Company has made early and full redemption of the 50,000 unlisted, secured, rated, redeemable Non-Convertible Debentures (‘NCDs’) of face value Rs. 100,000 each for an aggregate value of Rs. 6,795 million, issued and allotted by the Company on May 19, 2023. <BR> <BR> 5. On January 14, 2026, the Company raised funds by way of allotment of 112,664,585 Equity Shares of face value Rs. 5 each at a price of Rs. 368.35 per Equity Share under ‘Qualified Institutional Placement’ for an aggregate amount of Rs. 41,500 million, to acquire BBL equity shares from Mylan Inc., acquisition of CCDs of BBL from Edelweiss and general corporate purposes. <BR> <BR> 6. On November 11, 2025, the Company entered into Debenture Purchase Agreement (‘DPA’) with ESOF III Investment Fund and EAAA India Alternatives Limited (collectively referred to as ‘Edelweiss’) for acquisition of 10,686,044 unlisted, secured, Compulsorily Convertible Debentures (‘CCDs’) of BBL for an aggregate value of Rs. 4,735 million against the gross obligation of Rs. 3,915 million. Resultant loss of Rs. 820 million is accounted under ‘other equity’ in line with accounting policy choice elected at time of initial recognition. The consideration towards the acquisition of these CCDs was paid during the quarter ended March 31, 2026 by the Company. The holder of CCD had the option to either redeem or convert the debentures into equity shares of BBL. Pursuant to acquisition of these CCD’s by the Company from Edelweiss, the Company has exercise the right to convert CCDs into equity shares. <BR> <BR> 7. Pursuant to the Board approval, the Company has issued and allotted the Commercial Paper of Rs. 18,000 million on December 22, 2025 and of Rs. 2,000 million on January 02, 2026. The Company has made early and full redemption of the Commercial Paper during the quarter ended March 31, 2026 from the funds raised through Qualified Institutional Placement on January 14, 2026. <BR> <BR> 8. On December 6, 2025, the Company entered into Share Swap Agreement (‘SSA’) with Tata Capital Growth Fund II and Activ Pine LLP for purchase of 33,957,771 equity shares in BBL against 23,863,769 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 9,683 million against the gross obligation of Rs. 10,493 million. Resultant gain of Rs. 810 million is accounted under “other equity” in line with accounting policy choice at time of initial recognition. The preferential allotment of these shares were made on January 05, 2026 by the Company. <BR> <BR> 9. On January 05, 2026, the Company acquired 112,860,496 equity shares of BBL from Serum Institute Life Sciences Private Limited, Tata Capital Growth Fund II and Activ Pine LLP and issued 79,312,534 equity shares of the Company on a preferential basis for consideration other than cash, aggregating up to Rs. 32,183 million subsequent to the approval by its Board of Directors in their meeting held on December 06, 2025 and shareholders meeting at the Extraordinary General Meeting ("EGM") held on December 31, 2025. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. <BR> <BR> 10. During the year ended March 31, 2026, Syngene has written off Rs. 277 million as unrecoverable balances in receivables due to cumulative changes in foreign exchange rates. Consequent tax impact of Rs. 75 million is included within tax expense for the period. <BR> <BR> 11. In April 2024, BBL sold to Eris Lifesciences (‘Eris’) its business in relation to Metabolics, Oncology, and Critical Care products in India for a consideration of Rs. 12,420 million. Further, BBL signed a 10 year supply agreement with Eris. This resulted in a gain of Rs. 10,573 million after taking into account working capital and expenses incurred towards commercial collaboration and the same is disclosed under ‘’Other income” in the consolidated financial results for the year ended March 31, 2025. <BR> <BR> 12. During the year ended March 31, 2025, Biocon Biologics Global PLC, one of the subsidiary of BBL, raised <BR> Rs. 67,056 million by issue of senior secured Notes (‘Bonds’), listed on Singapore Stock Exchange. The transaction was settled on October 9, 2024. Additionally, BBL raised Rs. 26,705 million under a commitment agreement for a new syndicate debt facility. The proceeds from the Bonds, along with the new syndicate debt facility, have been utilized to substantially refinance existing debt of USD 1.1 billion (Rs. 92,202 million). This refinancing has enhanced the Group's liquidity profile, provide financial flexibility, and create opportunities for reinvestment in the business. <BR> <BR> 13. During the year ended March 31, 2025, Syngene has opted for "Vivad se Vishwas Scheme, 2024" which has resulted in settlement of pending TDS assessments related to non-resident tax deductions. Consequent to this, tax expense under the scheme amounting to Rs. 95 million was recorded under the head "Current tax". <BR> <BR> 14. In accordance with Ind AS 108, the CODM evaluates the Group’s performance based on an analysis of various performance indicators by business segments and geographic segments. <BR> <BR> Until December 31, 2025, the Group included interest expenses relating to Optionally Convertible Debentures (OCDs) issued by BBL and held by the Company within ‘Biosimilars’ segment. During the quarter ended March 31, 2026, the CODM assessed the performance of ‘Biosimilars’ segment excluding the effect of inter-segment interest expenses and hence, the interest on such OCDs is included under ‘Other un-allocable expenditure/(income)’. The Group has restated segment information for the historical periods presented herein to conform to the current presentation. <BR> <BR> 15. Events after the reporting period: <BR> <BR> a. On May 07, 2026, the Board of Directors of the Company recommended a final dividend of Rs. 0.50 per equity share of Rs. 5/-. The proposed dividend is subject to the approval of the shareholders of the Company in its Annual General Meeting. <BR> <BR> b. On May 07, 2026, the Board of Directors of the Company approved the issue and allotment of equity shares of the Company on preferential basis, for consideration other than cash i.e. swap of equity shares of the Company against the equity shares of BBL held by current and erstwhile employees of BBL, as a part of integration of BBL as a wholly owned subsidiary of the Company, subject to requisite approvals. <BR> <BR> c. On April 29, 2026, the Board of Directors of Syngene approved an allotment of 729,727 equity shares of Rs. 10/- (Rupees Ten each) of Syngene to Syngene Employees Welfare Trust at face value. <BR> <BR> d. On April 29, 2026, the Board of Directors of Syngene recommended a final dividend of Rs. 1.25 per equity share of Rs. 10/-. The proposed dividend is subject to the approval of the shareholders of Syngene in its Annual General Meeting. <BR> <BR> <BR> <BR> 16. Exceptional items: <BR> <BR> a. On November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Group assessed and disclosed the incremental impact of these changes on gratuity and compensated absences, particularly relating to the definition of “wages” considering the salary structure existing on the date of notification of Labor Code. The Company presented such incremental impact amounting to Rs. 491 million and Rs. 1,748 million in the standalone and consolidated financial results respectively in the financial results for the period ended December 31, 2025. The associated tax impact of Rs. 70 million and Rs. 270 million in the standalone and consolidated financial results respectively was included in the tax expense for the period. <BR> <BR> During the quarter ended March 31, 2026, the management re-assessed the impact of new labour codes considering the revised remuneration structure, resulting in a credit of Rs. 268 million and Rs. 783 million in standalone and consolidated financial results respectively for the quarter ended March 31, 2026. The associated tax impact of Rs. 33 million and Rs. 158 million is included in the standalone and consolidated financial results respectively in the tax expense for the quarter ended March 31, 2026. <BR> <BR> For the year ended March 31, 2026, the net expense recognised under “Exceptional Items” amounted to <BR> Rs. 223 million and Rs. 965 million in the standalone and consolidated financial results, respectively. The associated tax impact of Rs. 37 million and Rs. 112 million is included in the standalone and consolidated financial results respectively in the tax expense. <BR> <BR> <BR> b. On December 6, 2025, the Company entered into Share Swap and Share Purchase Agreement (SSPA) with Mylan Inc for purchase of 292,726,366 equity shares in BBL for consideration of Rs. 73,560 million (USD 815 million). Pursuant to above, the Company remeasured the derivative liability recorded earlier in relation to investment in BBL by Mylan Inc and recorded a gain of Rs. 1,842 million as an “exceptional item” in the consolidated financial results for the quarter ended December 31, 2025 and year ended March 31, 2026. The Company obtained shareholder’s approval at the Extra Ordinary General Meeting (EGM) held on December 31, 2025, and accordingly (i) issued 91,967,019 equity shares on a preferential basis at a consideration other than cash aggregating to Rs. 37,318 million (USD 415 million) to acquire 149,056,984 equity shares of BBL on January 05, 2026; and (ii) paid cash consideration of Rs. 18,053 million (USD 200 million) and Rs. 18,189 million (USD 200 million) on January 05, 2026 and January 21, 2026 respectively to acquire 143,669,382 equity shares of BBL. The Group recorded a loss on acquisition of equity shares in its subsidiary within other equity in the consolidated financial results. <BR> <BR> c. In connection with various transactions referred to note 6 to note 9 above , the Company has incurred expenses towards advisory and legal consultancy services, premium paid on hedges taken for settlement of foreign currency payments, bridge financing cost in respect of commercial papers, additional finance cost towards settlement of certain lenders and settlement against outstanding receivables from Mylan Inc, aggregating Rs. 1,341 million and Rs. 2,102 million as an “exceptional item” in the standalone and consolidated financial results respectively for the year ended March 31, 2026. The associated tax impact of Rs. 222 million and Rs. 329 million is included in the tax expense for the period in the standalone and consolidated financial results. <BR> <BR> In respect of the aforesaid matters, the amounts included under exceptional items aggregates to reversal of Rs 114 million for the quarter ended March 31, 2026 in the standalone and consolidated financial results respectively. <BR> <BR> d. On December 6, 2025, the Company and BBL announced a strategic corporate action to fully integrate Biocon Biologics Limited as a wholly owned subsidiary into Biocon Limited. Pursuant to this, the Company and BBL accounted for expenses towards severance payments for certain employees, consultants fee for integration of businesses, employee stock option cost towards acceleration of vesting of ESOPs/ RSUs aggregating Rs 563 million and Rs 1,372 million in the standalone and consolidated financial results. Considering the nature, significance, and non recurring nature of these benefits, the related expenses have been disclosed as exceptional items. The associated tax impact of Rs. 142 million and Rs. 387 million is included in the tax expense for the period in the standalone and consolidated financial results <BR> <BR> e. During the quarter ended March 31, 2026, Syngene has recorded termination benefits amounting to Rs. 304 million extended to employees in accordance with the approved policy as expense under exceptional item. The associated tax impact of Rs. 51 million is included in the tax expense for the period in the consolidated financial results. <BR> <BR> f. During quarter ended December 31, 2025 and year ended March 31, 2026, BBL has recorded an exceptional provision of Rs 762 million for inventories in respect of certain molecules in line with its assessment to liquidate these inventories. The provision recorded on these inventories, being high value and non-recurring, same is classified as an exceptional item. The associated tax impact of Rs. 107 million is included in the tax expense for the period. <BR> <BR> g. During the year ended March 31, 2025, one of the subsidiary of Biocon Pharma Limited (‘BPL’), pursuant to the uncertainty in commercialization of product in certain territories, recorded an impairment of the carrying value of the intangible asset amounting to Rs. 86 million. <BR> <BR> h. During the year ended March 31, 2025, the Group invested Rs. 75 million in the equity shares issued by Indian Foundation for Quality Management (‘IFQM’) a Company incorporated under section 8 of the Companies Act, 2013. As at March 31, 2025, the Group has fair valued such investment and has recorded fair value charge of Rs. 75 million. <BR> <BR> During the year ended March 31, 2026, the Group invested Rs. 75 million in the equity shares issued by IFQM a Company incorporated under section 8 of the Companies Act, 2013. The Group has fair valued such investment and has recorded fair value charge of Rs. 75 million in the consolidated financial results. <BR> <BR> i. During the year ended March 31, 2025, the Company sold 8,000,000 equity shares of Rs. 10 each of Syngene in the open market. The gain arising from sale of aforesaid equity shares amounting to Rs. 6,075 million has been recorded as an exceptional item in the standalone financial results. Consequent tax impact of Rs. 261 million is included within tax expense for the year. <BR> <BR> The sale proceeds arising from such sale of aforesaid equity shares net of amount transferred to Non-Controlling Interest account, has been accounted in other equity in the consolidated financial results since there is no loss of control. <BR> <BR> j. During the year ended March 31, 2024, one of the subsidiaries of BBL recorded provision for inventory for a product due to its low demand and consequentially lower probability of liquidation under the head ‘Exceptional Item’. Subsequently, during the year ended March 31, 2025, BBL liquidated such inventory amounting to Rs. 885 million. Hence, the related provision has been reversed and reflected as an exceptional item in the consolidated financial results. Consequential tax impact of Rs. 147 million is included within tax expense. <BR> <BR> k. Pursuant to repayment of the acquisition debt, as referred to in note 12 above, BBL had written off the unamortized portion of debt raise cost amounting to Rs. 1,216 million pertaining to acquisition debt pursuant to pre-payment of such debt. This has been recorded as an expense in the consolidated financial results for the year ended March 31, 2025. Consequent tax impact of Rs. 304 million is included within tax expense. <BR> <BR> l. During the year ended March 31, 2025, BBL had received Rs. 2,518 million towards working capital under the existing arrangements, which was recorded at fair value of Rs. 1,382 million having regard to the timing and profitability of recovery. The resulting difference of Rs. 1,136 million is recorded as a gain in the consolidated financial results. Consequential tax impact of Rs. 284 million is included within tax expense. <BR> <BR> m. During the year ended March 31, 2026, one of the subsidiaries of BBL has reached settlement on a litigation matter with one of its customers for a settlement amount of Rs. 291 million and disclosed under “exceptional item”. The associated tax impact of Rs. 73 million is included in the tax expense for the period. <BR> <BR> n. During the year ended March 31, 2025, Syngene received its final claim of Rs. 320 million from the insurance company for the loss of fixed assets in fire incident on December 12, 2016. <BR> <BR> <BR> <BR> 17. The figure for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial years and the published unaudited year to date figures upto third quarter of the relevant financial year, which were subject to limited review. <BR> <BR> <BR> <BR> <BR> For and on behalf of the Board of Directors of Biocon Limited <BR> <BR> <BR> <BR> Bangalore, Kiran Mazumdar-Shaw <BR> May 07, 2026 Executive Chairperson <BR> DIN: 00347229 <BR> <BR> Other financial assets210000000Other non-current assets639000000Other financial assets454000000Other current assets1006000000Lease liabilities7000000Other financial liabilities94000000Other non-current liabilities547000000Lease liabilities23000000Other financial liabilities1370000000Other current liabilities2850000001424000000-388000000-156600000003920000000000-2011000000000137300000000000-107000000264000000191000000218000000-18860000000-632000000154100000000-2097000000-15870000000002140000000-18010000000000000002830000000000550000000000000004032000000000264000000800000000-59244000000-6581700000000853110000000007270000000019008000000240000006680000002920000000-2600000066020000000-159800000017000000-15810000002495000000914000000Items that will not be reclassified to profit or loss6900000069000000Items that will not be reclassified to profit or loss4800000048000000120000003000000Items that will be reclassified to profit or loss-237000000-237000000Items that will be reclassified to profit or loss-317000000-317000000-59000000-80000000-121000000-192000000Biocon Limited******Syngene International Limited******SubsidiaryPurchase of goods or services20000000No remarks by the Audit Committee607000000Biocon Limited******Syngene International Limited******SubsidiaryAny other 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Audit Committee000Syngene International Limited******Syngene Scientific solutions Ltd.******Wholly owned subsidiarySale of goods or services40370000No remarks by the Audit Committee797700006800000032000000Syngene International Limited******Therapoma Inc******Enterprise in which a Director of the Company is a member of the Board of Directors Sale of goods or services6000000No remarks by the Audit Committee19200002400001000000Syngene International Limited******Third Arc Bio******Enterprise in which a Director of the Company has significant influenceSale of goods or services400000000No remarks by the Audit Committee110170000090540000Syngene International Limited******Biocon Biologics Limited******Fellow subsidiarySale of goods or services370000000No remarks by the Audit Committee17161000000Syngene International Limited******Syngene Manufacturing solutions Ltd.******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee4000000Syngene International 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other transactionExpenses reimbursement receivable15000000No remarks by the Audit Committee283000000Syngene International Limited******Syngene Scientific solutions Ltd.******Wholly owned subsidiaryAny other transactionRemittance of trade receivable realized0No remarks by the Audit Committee0-165010000-71240000Syngene International Limited******Syngene Scientific solutions Ltd.******Wholly owned subsidiaryPurchase of goods or services357620000No remarks by the Audit Committee33519000000Syngene International Limited******Syngene Scientific solutions Ltd.******Wholly owned subsidiaryPurchase of goods or services11300000No remarks by the Audit Committee823000000Syngene International Limited******Biocon Biologics Limited******Fellow subsidiaryPurchase of goods or services159000000No remarks by the Audit Committee4550000-46000000-5660000Syngene International Limited******Biocon Pharma Limited******Fellow subsidiaryAny other transactionExpenses reimbursement payable10000000No remarks by the Audit Committee000Syngene International Limited******Immuneel Therapeutics Private Limited******Enterprise in which a Director of the Company is a member of the Board of Directors Any other transactionExpenses reimbursement payable10000000No remarks by the Audit Committee000Syngene International Limited******Biocon Biologics Limited******Fellow subsidiaryPurchase of goods or services10000000No remarks by the Audit Committee000Syngene International Limited******Syngene Scientific solutions Ltd.******Wholly owned subsidiaryPurchase of goods or services0No remarks by the Audit Committee000Syngene International Limited******Biocon Academy******Fellow subsidiaryAny other transactionCSR31000000No remarks by the Audit Committee11950000-1200000Syngene International Limited******Biocon Academy******Fellow subsidiaryAny other transactionOther1000000No remarks by the Audit Committee004000000Syngene International Limited******Biocon Foundation******Trust in which a director is a trusteeAny other 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Limited******Jeeves******Enterprise in which a member of the Promoter Group is a Partner Any other transactionLaundry service7000000No remarks by the Audit Committee2450000-1300000Syngene International Limited******Abergy INC******Enterprise in which a Director of the Company is a member of the Board of DirectorsSale of goods or services150000000No remarks by the Audit Committee637600001450000047870000Syngene International Limited******Puretech Health, USA******Enterprise in which a Director of the Company is a member of the Board of DirectorsSale of goods or services9000000No remarks by the Audit Committee60600000-20030000Syngene International Limited******Syngene USA Inc.******Wholly Owned SubsidiarySale of goods or services0No remarks by the Audit Committee2449000000Biocon Biologics Limited******Biocon SDN BHD******SubsidiarySale of goods or services3550000000No remarks by the Audit Committee237000000-179000000-13000000Biocon Biologics Limited******Biocon SDN BHD******SubsidiaryPurchase of goods or services2500000000No remarks by the Audit Committee63700000000Biocon Biologics Limited******Biocon SDN BHD******SubsidiaryAny other transactionGuarantee given0No remarks by the Audit Committee0-854000000-935000000Biocon Biologics Limited******Biocon Biologics International Limited******SubsidiarySale of goods or services19487000000No remarks by the Audit Committee075410000003453000000Biocon Biologics Limited******Biocon Biologics Ireland Limited******SubsidiarySale of goods or services21297000000No remarks by the Audit Committee446700000039320000002044000000Biocon Biologics Limited******Biocon Biologics Global Plc******SubsidiarySale of goods or services250000000No remarks by the Audit Committee7000000172000000221000000Biocon Biologics Limited******Biocon Biologics Global Plc******SubsidiaryAny other transactionGuarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC0No remarks by the Audit Committee0-68343000000-74784000000Biocon Biologics Limited******Biocon Biologics UK PLC******SubsidiarySale of goods or services36533000000No remarks by the Audit Committee1178900000047070000008306000000Biocon Biologics Limited******Biocon Biologics UK PLC******SubsidiaryPurchase of goods or services1260000000No remarks by the Audit Committee000Biocon Biologics Limited******Biocon Biologics UK PLC******SubsidiaryAny other transactionGuarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP0No remarks by the Audit Committee0-27337000000-29914000000Biocon Biologics Limited******Biocon Biologics Germany******SubsidiarySale of goods or services530000000No remarks by the Audit Committee000Biocon Biologics Limited******Jeeves******Enterprise in which relative to a director of the Company is proprietorPurchase of goods or services100000000No remarks by the Audit Committee160000000-1000000Biocon Biologics Limited******Narayana Hrudayalaya Limited******Enterprise in which a director of the Company is a member of board of directorsSale of goods or services0No remarks by the Audit Committee010000001000000Biocon Biologics Limited******Biocon Academy******Fellow subsidiaryPurchase of goods or services80000000No remarks by the Audit Committee500000001300000014000000Biocon Biologics Limited******Biocon Foundation******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee6800000000Biocon Biologics Limited******Biocon Biologics Inc, US******SubsidiarySale of goods or services250000000No remarks by the Audit Committee0-31000000-35000000Biocon Biologics Limited******Biocon Biologics Inc, US******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics Limited******Biocon Biologics Canada Inc******SubsidiarySale of goods or services100000000No remarks by the Audit Committee030000003000000Biocon Biologics Limited******Biocon Biologics Philippines******SubsidiarySale of goods or services0No remarks by the Audit Committee010000000Biocon Biologics Limited******Viatris Group******SubsidiaryAny other transactionContingent consideration payable0No remarks by the Audit Committee0-89700000000Biocon Biologics International Limited******Biocon Biologics Inc, US******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics Brasil Ltda******SubsidiaryPurchase of goods or services500000000No remarks by the Audit Committee011000000125000000Biocon Biologics International Limited******Biocon Biologics FZ-LLC, UAE******SubsidiaryPurchase of goods or services500000000No remarks by the Audit Committee0100000017000000Biocon Biologics International Limited******Biocon Biologics Canada Inc******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics (Thailand) Co., Ltd.******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee020000002000000Biocon Biologics International Limited******Biocon Biologics Morocco S.R.L******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee07900000087000000Biocon Biologics International Limited******Biocon Biologics South Africa (Pty) Ltd.******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee01400000016000000Biocon Biologics International Limited******Biocon Biologics Philippines******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee02600000029000000Biocon Biologics International Limited******Biocon SDN BHD******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics Healthcare SDN BHD******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee001000000Biocon Biologics International Limited******Biocon Biologics Global Plc******SubsidiarySale of goods or services530000000No remarks by the Audit Committee60000003300000083000000Biocon Biologics International Limited******Biocon Biologics Global Plc******SubsidiaryAny other transactionGuarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC0No remarks by the Audit Committee0-68343000000-82262000000Biocon Biologics International Limited******Biocon Biologics Ireland Limited******SubsidiarySale of goods or services3350000000No remarks by the Audit Committee01753000000796000000Biocon Biologics International Limited******Biocon Biologics Ireland Limited******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics UK PLC******Fellow subsidiarySale of goods or services31157000000No remarks by the Audit Committee221000000034430000005957000000Biocon Biologics International Limited******Biocon Biologics UK PLC******Fellow subsidiaryPurchase of goods or services940000000No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics UK PLC******Fellow subsidiaryAny other transactionGuarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP0No remarks by the Audit Committee0-27338000000-29914000000Biocon Biologics International Limited******Biocon Biologics Belgium BV******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics International Limited******Biocon Biologics Italy******SubsidiaryPurchase of goods or services0No remarks by the Audit Committee020000002000000Biocon SDN BHD******Biocon Biologics FZ-LLC, UAE******Fellow subsidiaryPurchase of goods or services200000000No remarks by the Audit Committee24000000-128000000-44000000Biocon SDN BHD******Biocon Biologics Inc, US******Fellow subsidiaryPurchase of goods or services0No remarks by the Audit Committee0-1080000000Biocon SDN BHD******Biocon Biologics (Thailand) Co., Ltd.******Fellow subsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon SDN BHD******Biocon Biologics Healthcare SDN BHD******Fellow subsidiaryPurchase of goods or services0No remarks by the Audit Committee020000002000000Biocon SDN BHD******Biocon Biologics Ireland Limited******Fellow subsidiarySale of goods or services2310000000No remarks by the Audit Committee969000000-674000000-27000000Biocon SDN BHD******Biocon Biologics Ireland Limited******Fellow subsidiaryPurchase of goods or services860000000No remarks by the Audit Committee000Biocon SDN BHD******Biocon Biologics Global Plc******Fellow subsidiarySale of goods or services14240000000No remarks by the Audit Committee212000000291000000-1411000000Biocon SDN BHD******Biocon Biologics Global Plc******Fellow subsidiaryAny other transactionGuarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC0No remarks by the Audit Committee0-68343000000-82262000000Biocon SDN BHD******Biocon Biologics UK PLC******Fellow subsidiarySale of goods or services15070000000No remarks by the Audit Committee5431000000-2572000000-5460000000Biocon SDN BHD******Biocon Biologics UK PLC******Fellow subsidiaryPurchase of goods or services0No remarks by the Audit Committee000Biocon SDN BHD******Biocon Biologics UK PLC******Fellow subsidiaryAny other transactionGuarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP0No remarks by the Audit Committee0-273380000000Biocon Biologics UK PLC******Biocon Biologics Canada Inc******Fellow subsidiarySale of goods or services2140000000No remarks by the Audit Committee251000000-1927000000-2419000000Biocon Biologics UK PLC******Biocon Biologics Inc, US******Fellow subsidiarySale of goods or services32750000000No remarks by the Audit Committee172840000006257000000-1009000000Biocon Biologics UK PLC******Biocon Biologics Inc, US******Fellow subsidiaryPurchase of goods or services2610000000No remarks by the Audit Committee3400000000Biocon Biologics UK PLC******Biocon Biologics Brasil Ltda******Fellow subsidiaryPurchase of goods or services690000000No remarks by the Audit Committee3240000000-146000000Biocon Biologics UK PLC******Biocon Biologics FZ-LLC, UAE******Fellow subsidiaryPurchase of goods or services640000000No remarks by the Audit Committee480000000-122000000Biocon Biologics UK PLC******Biocon Biologics (Thailand) Co., Ltd.******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee32000000-29000000-72000000Biocon Biologics UK PLC******Biocon Biologics Morocco S.R.L******Fellow subsidiaryPurchase of goods or services320000000No remarks by the Audit Committee113000000-105000000-82000000Biocon Biologics UK PLC******Biocon Biologics South Africa (Pty) Ltd.******Fellow subsidiaryPurchase of goods or services130000000No remarks by the Audit Committee20000000-19000000-24000000Biocon Biologics UK PLC******Biocon Biologics Philippines******Fellow subsidiaryPurchase of goods or services150000000No remarks by the Audit Committee50000000-43000000-74000000Biocon Biologics UK PLC******Biocon Biologics Germany******Fellow subsidiaryPurchase of goods or services480000000No remarks by the Audit Committee13100000091000000727000000Biocon Biologics UK PLC******Biocon Biologics Germany******Fellow subsidiarySale of goods or services1460000000No remarks by the Audit Committee39300000000Biocon Biologics UK PLC******Biocon Biologics France******Fellow subsidiarySale of goods or services1840000000No remarks by the Audit Committee3140000004980000001249000000Biocon Biologics UK PLC******Biocon Biologics Spain******Fellow subsidiarySale of goods or services670000000No remarks by the Audit Committee18000000-90000000-78000000Biocon Biologics UK PLC******Biocon Biologics Finland******Fellow subsidiarySale of goods or services230000000No remarks by the Audit Committee12000000-25000000-25000000Biocon Biologics UK PLC******Biocon Biologics Belgium BV******Fellow subsidiaryPurchase of goods or services230000000No remarks by the Audit Committee11000000-90000003000000Biocon Biologics UK PLC******Biocon Biologics Greece******Fellow subsidiaryPurchase of goods or services270000000No remarks by the Audit Committee300000048000000120000000Biocon Biologics UK PLC******Biocon Biologics Greece******Fellow subsidiarySale of goods or services550000000No remarks by the Audit Committee5200000000Biocon Biologics UK PLC******Biocon Biologics Swiss******Fellow subsidiaryPurchase of goods or services440000000No remarks by the Audit Committee30000000-4000000-107000000Biocon Biologics UK PLC******Biocon Biologics Swiss******Fellow subsidiarySale of goods or services470000000No remarks by the Audit Committee1500000000Biocon Biologics UK PLC******Biocon Biologics Italy******Fellow subsidiaryPurchase of goods or services150000000No remarks by the Audit Committee490000003000000-23000000Biocon Biologics UK PLC******Biocon Biologics Croatia******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee31000000-4000000-17000000Biocon Biologics UK PLC******Biocon Biologics Global Plc******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee10000005450000001787000000Biocon Biologics UK PLC******Biocon Biologics Global Plc******Fellow subsidiarySale of goods or services900000000No remarks by the Audit Committee400000000Biocon Biologics UK PLC******Biocon Biologics Global Plc******Fellow subsidiaryPurchase of goods or services6000000000No remarks by the Audit Committee47600000000Biocon Biologics UK PLC******Biocon Biologics Global Plc******Fellow subsidiaryAny other transactionGuarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC0No remarks by the Audit Committee0-68343000000-82262000000Biocon Biologics Ireland Limited******Biocon Biologics Inc, US******Fellow subsidiarySale of goods or services1420000000No remarks by the Audit Committee735000000205000000-1498000000Biocon Biologics Ireland Limited******Biocon Biologics Inc, US******Fellow subsidiaryPurchase of goods or services20000000No remarks by the Audit Committee000Biocon Biologics Ireland Limited******Biocon Biologics Brasil Ltda******Fellow subsidiarySale of goods or services1530000000No remarks by the Audit Committee002000000Biocon Biologics Ireland Limited******Biocon Biologics FZ-LLC, UAE******Fellow subsidiaryPurchase of goods or services140000000No remarks by the Audit Committee000Biocon Biologics Ireland Limited******Biocon Biologics Canada Inc******Fellow subsidiarySale of goods or services1810000000No remarks by the Audit Committee482000000-96000000-181000000Biocon Biologics Ireland Limited******Biocon Biologics Canada Inc******Fellow subsidiaryPurchase of goods or services50000000No remarks by the Audit Committee000Biocon Biologics Ireland Limited******Biocon Biologics (Thailand) Co., Ltd.******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee1000000-2000000-5000000Biocon Biologics Ireland Limited******Biocon Biologics Morocco S.R.L******Fellow subsidiaryPurchase of goods or services320000000No remarks by the Audit Committee55000000-17000000-162000000Biocon Biologics Ireland Limited******Biocon Biologics Philippines******Fellow subsidiarySale of goods or services590000000No remarks by the Audit Committee010000001000000Biocon Biologics Ireland Limited******Biocon Biologics Germany******Fellow subsidiarySale of goods or services15733000000No remarks by the Audit Committee509900000018510000004696000000Biocon Biologics Ireland Limited******Biocon Biologics Germany******Fellow subsidiaryPurchase of goods or services280000000No remarks by the Audit Committee000Biocon Biologics Ireland Limited******Biocon Biologics France******Fellow subsidiarySale of goods or services6290000000No remarks by the Audit Committee2396000000459000000-280000000Biocon Biologics Ireland Limited******Biocon Biologics Spain******Fellow subsidiarySale of goods or services1320000000No remarks by the Audit Committee545000000437000000768000000Biocon Biologics Ireland Limited******Biocon Biologics Finland******Fellow subsidiaryPurchase of goods or services230000000No remarks by the Audit Committee5800000024000000-22000000Biocon Biologics Ireland Limited******Biocon Biologics Belgium BV******Fellow subsidiaryPurchase of goods or services380000000No remarks by the Audit Committee151000000-24000000-61000000Biocon Biologics Ireland Limited******Biocon Biologics Greece******Fellow subsidiaryPurchase of goods or services270000000No remarks by the Audit Committee6000000-226000000-932000000Biocon Biologics Ireland Limited******Biocon Biologics Greece******Fellow subsidiarySale of goods or services1650000000No remarks by the Audit Committee25200000000Biocon Biologics Ireland Limited******Biocon Biologics Swiss******Fellow subsidiarySale of goods or services580000000No remarks by the Audit Committee4700000043000000176000000Biocon Biologics Ireland Limited******Biocon Biologics Italy******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee0160000000Biocon Biologics Ireland Limited******Biocon Biologics Croatia******Fellow subsidiaryPurchase of goods or services100000000No remarks by the Audit Committee3300000030000000Biocon Biologics Ireland Limited******Biocon Biologics Croatia******Fellow subsidiarySale of goods or services740000000No remarks by the Audit Committee000Biocon Biologics Ireland Limited******Biocon Biologics Global Plc******Fellow subsidiarySale of goods or services100000000No remarks by the Audit Committee60000003200000083000000Biocon Biologics Ireland Limited******Biocon Biologics Global Plc******Fellow subsidiaryAny other transactionGuarantee given towards Senior Secured Notes isuued by BBGP, jointly and severally by BBL, BSDN, BBIRL, BBIL and BBUK PLC0No remarks by the Audit Committee0-68343000000-82262000000Biocon Biologics Ireland Limited******Biocon Biologics UK PLC******Fellow subsidiarySale of goods or services2250000000No remarks by the Audit Committee590000000-11347000000Biocon Biologics Ireland Limited******Biocon Biologics UK PLC******Fellow subsidiaryPurchase of goods or services7150000000No remarks by the Audit Committee3413000000-6228000000-82262000000Biocon Biologics Ireland Limited******Biocon Biologics UK PLC******Fellow subsidiaryAny other transactionGuarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP0No remarks by the Audit Committee0-27338000000-29914000000Biosimilar Collaborations Ireland Limited******Viatris Group******Enterprise in which a director of the Company is a member of board of directorsPurchase of goods or services0No remarks by the Audit Committee000Biocon Biologics Inc, US******Biocon Biologics Global Plc******Fellow subsidiaryPurchase of goods or services14110000000No remarks by the Audit Committee221000000-258000000272000000Biocon Biologics France******Viatris Sante S.A.S******Enterprise in which a director of the Company is a member of board of directorsPurchase of goods or services200000000No remarks by the Audit Committee0100000055000000Biocon Biologics Global Plc******Biocon Biologics UK PLC******Fellow subsidiaryLoan0No remarks by the Audit Committee0676890000000Biocon Biologics Global Plc******Biocon Biologics UK PLC******Fellow subsidiaryInterest received6000000000No remarks by the Audit Committee316000000023960000000Biocon Biologics Global Plc******Biocon Biologics UK PLC******Fellow subsidiaryAny other transactionGuarantee given towards Debt obtained by BBUK PLC, jointly/severally by BBL, BSDN, BBIRL, BBIL and BBGP0No remarks by the Audit Committee0-27338000000-29914000000Biocon Limited******Biocon Biologics Limited******SubsidiarySale of goods or services2000000000No remarks by the Audit Committee84600000000Biocon Limited******Biocon Biologics Limited******SubsidiarySale of goods or services350000000No remarks by the Audit Committee15400000000Biocon Limited******Biocon Biologics Limited******SubsidiaryAny other transactionESOP cost recovery230000000No remarks by the Audit Committee1600000000Biocon Limited******Biocon Biologics Limited******SubsidiaryAny other transactionOther expenses recovery249800000No remarks by the Audit Committee7500000000Biocon Limited******Biocon Biologics Limited******SubsidiarySale of goods or services125000000No remarks by the Audit Committee4000000000Biocon Limited******Biocon Biologics Limited******SubsidiarySale of goods or services470000000No remarks by the Audit Committee20700000000Biocon Limited******Biocon Biologics Limited******SubsidiaryAny other transactionExpense for research and development services300420000No remarks by the Audit Committee100000000Biocon Limited******Biocon SDN BHD******Step down subsidiaryAny other transactionESOP cost recovery50000000No remarks by the Audit Committee100000000Biocon Limited******Biocon SDN BHD******Step down subsidiarySale of goods or services20000000No remarks by the Audit Committee800000000Biocon Limited******Biocon Biologics UK Limited******Step down subsidiarySale of goods or services10000000No remarks by the Audit Committee100000000Biocon Limited******Biocon Biologics UK Limited******Step down subsidiaryAny other transactionOther service10000000No remarks by the Audit Committee100000000Biocon Limited******Bicara Therapeutics Inc.******Enterprise in which relative to a director of the Company is proprietorSale of goods or services200000000No remarks by the Audit Committee2900000000Biocon Limited******Neo Biocon FZ LLC******AssociateSale of goods or services5000000No remarks by the Audit Committee000Biocon Limited******Neo Biocon FZ LLC******AssociatePurchase of goods or services5000000No remarks by the Audit Committee000Biocon Limited******Immuneel Therapeutics Private Limited******Enterprise in which a director of the Company is a member of board of directorsSale of goods or services5000000No remarks by the Audit Committee000Biocon Limited******Biocon Foundation******Trust in which a director is a trusteeAny other transactionCSR Related activities35000000No remarks by the Audit Committee1400000000Biocon Limited******Jeeves******Enterprise in which relative to a director of the Company is proprietorPurchase of goods or services40000000No remarks by the Audit Committee1100000000Biocon Limited******Mazumdar Shaw Medical Foundation******Enterprise in which a director of the Company is a member of board of directorsPurchase of goods or services2000000No remarks by the Audit Committee000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee214100000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee900000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee-1300000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee1200000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee3900000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee8300000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee700000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee4000000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee6100000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionCross charges of expense0No remarks by the Audit Committee57500000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee1400000000Biocon Limited******Biocon FZ LLC******Wholly owned subsidiaryPurchase of goods or services0No remarks by the Audit Committee2600000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee33500000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee3500000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee8600000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryPurchase of goods or services0No remarks by the Audit Committee48000000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee7200000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryInterest received0No remarks by the Audit Committee3400000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee200000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee500000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryLoan0No remarks by the Audit Committee115300000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryAny other transactionConversion of loan into OCRPS0No remarks by the Audit Committee115300000063130000007466000000Biocon Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee1100000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionOther expenses recovery0No remarks by the Audit Committee000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryAny other transactionGuarantee outstanding0No remarks by the Audit Committee042930000004293000000Biocon Limited******Biocon Generics Inc******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee14400000000Biocon Limited******Biocon Generics Inc******Wholly owned subsidiaryAny other transactionConversion of loan into OCRPS0No remarks by the Audit Committee200000000Biocon Limited******Biocon Generics Inc******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee1900000017280000001728000000Biocon Limited******Biocon Generics Inc******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee0625000000648000000Biocon Limited******Biocon Biologics Limited******SubsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee012620000001285000000Biocon Limited******Biocon Biologics Limited******SubsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee019740000001997000000Biocon Limited******Biocon SDN BHD******Step down subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0100000024000000Biocon Limited******Biocon SDN BHD******Step down subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0700000030000000Biocon Limited******Biocon Biologics UK Limited******Step down subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0023000000Biocon Limited******Biocon Biologics UK Limited******Step down subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0023000000Biocon Limited******Bicara Therapeutics Inc.******Enterprise in which relative to a director of the Company is proprietorAny other transactionTrade and other receivables0No remarks by the Audit Committee01200000035000000Biocon Limited******Biocon Foundation******Trust in which a director is a trusteeAny other transactionTrade and other receivables0No remarks by the Audit Committee01800000041000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0359000000382000000Biocon Limited******Biocon Pharma Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0319000000342000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee05700000080000000Biocon Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0243000000266000000Biocon Limited******Biocon FZ LLC******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee200000000Biocon Limited******Biocon FZ LLC******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee05100000074000000Biocon Limited******Biocon FZ LLC******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0023000000Biocon Limited******Biocon Academy******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee01300000036000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0748000000771000000Biocon Limited******Biocon Biosphere Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0788000000811000000Biocon Limited******Biocon Pharma UK Limited******Wholly owned subsidiaryAny other transactionESOP cost recovery0No remarks by the Audit Committee200000000Biocon Limited******Biocon Pharma UK Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0023000000Biocon Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0500000028000000Biocon Pharma Inc******Biocon SA******Fellow subsidiaryLoan1299600000No remarks by the Audit Committee013000000001300000000Biocon Pharma Inc******Biocon SA******Fellow subsidiaryInterest paid20000000No remarks by the Audit Committee1000000000Biocon Pharma Inc******Biocon Generics Inc******Fellow subsidiaryPurchase of goods or services1500000000No remarks by the Audit Committee45000000000Biocon Pharma Inc******Biocon Generics Inc******Fellow subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee096000000119000000Biocon Pharma Inc******Biocon Generics Inc******Fellow subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee02300000046000000Biocon Pharma Limited******Biocon Pharma UK Limited******Wholly owned subsidiaryPurchase of goods or services0No remarks by the Audit Committee4300000000Biocon Pharma Limited******Biocon Pharma UK Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee19800000000Biocon Pharma Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiaryPurchase of goods or services0No remarks by the Audit Committee9500000000Biocon Pharma Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee7900000000Biocon Pharma Limited******Biocon Biosphere Limited******Fellow subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0112000000135000000Biocon Pharma Limited******Biocon Biologics Limited******Fellow subsidiaryPurchase of goods or services2000000000No remarks by the Audit Committee22000000000Biocon Pharma Limited******Biocon Biologics Limited******Fellow subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee09820000001005000000Biocon Pharma Limited******Biocon Pharma Inc******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee149700000000Biocon Pharma Limited******Biocon Generics Inc******Wholly owned subsidiarySale of goods or services0No remarks by the Audit Committee1700000000Biocon Pharma Limited******Biocon Pharma UK Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee089000000112000000Biocon Pharma Limited******Biocon Pharma UK Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0229000000252000000Biocon Pharma Limited******Biocon Pharma Ireland Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0300000026000000Biocon Pharma Limited******Biocon Pharma Ireland Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0023000000Biocon Pharma Limited******Biocon Pharma Malta Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0023000000Biocon Pharma Limited******Biocon Pharma Malta Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0023000000Biocon Pharma Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee091000000114000000Biocon Pharma Limited******Biocon Pharma Malta I Limited******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0157000000180000000Biocon Pharma Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0855000000878000000Biocon Pharma Limited******Biocon Pharma Inc******Wholly owned subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee025480000002571000000Biocon Pharma Limited******Biocon Foundation******Trust in which a director is a trusteeAny other transactionCSR12000000No remarks by the Audit Committee600000000Biocon Pharma Limited******Biocon FZ LLC******Fellow subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee0500000028000000Biocon Pharma Limited******Biocon FZ LLC******Fellow subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0200000025000000Biocon Pharma Limited******Biocon Generics Inc******Wholly owned subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee04200000065000000Biocon Pharma Limited******Biosimilar collaborations Ireland******Fellow subsidiaryAny other transactionProfit Share260000000No remarks by the Audit Committee270000004200000042000000Biocon Pharma Malta I Limited******Biocon SA******Fellow subsidiaryLoan0No remarks by the Audit Committee04400000044000000Biocon Pharma UK Limited******Biocon Pharma Ireland Limited******Fellow subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0023000000Biocon Pharma UK Limited******Biocon Pharma Malta I Limited******Fellow subsidiarySale of goods or services40000000No remarks by the Audit Committee1400000000Biocon Pharma UK Limited******Biocon Pharma Malta I Limited******Fellow subsidiaryAny other transactionTrade and other payables0No remarks by the Audit Committee0300000026000000Biocon Pharma UK Limited******Biocon Pharma Malta Limited******Fellow subsidiaryAny other transactionTrade and other receivables0No remarks by the Audit Committee002300000076141600000AuditedtrueBSR & Co. LLPtrue2028-07-31QIP2025-06-19450000000002026-03-31trueIndia Ratings & Research Private LimitedfalsefalsefalsefalseRajesh U. ShanoyCompany Secretary and Compliance OfficerBengaluru2026-05-07QIP2026-01-14415000000002026-03-31trueIndia Ratings & Research Private LimitedfalsefalsefalsefalsePurchase of outstanding optionally convertible debentures issued by our Subsidiary, Biocon Biologics Limited from Goldman Sachs India AIF Scheme – 1 and Goldman Sachs India Alternative Investment Trust AIF Scheme – 2Not Applicable1710000000016980460000169804600000The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.Repayment, pre-payment or redemption, in full or in part, of certain outstanding financial instruments issued by our Company, borrowings availed by our Company, and/or meeting other financial commitments of our CompanyNot Applicable2715000000027150000000271500000000The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General <br></br> Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.General Corporate PurposesNot Applicable500000001855300001855300000The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General <br></br> Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.Issue related expensesNot Applicable7000000006840100006840100000The Placement document states, if the actual utilization towards the objects is lower than the proposed deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization of INR 119.54 Mn towards object no. 1 on account of exchange rate fluctuation is added to General <br></br> Corporate Purposes. Further, surplus available from issue expense of INR 15.99 Mn is also added to GCP.Payment of cash consideration to Mylan Inc. (“Mylan”) for acquisition of shares of Biocon Biologics Limited (“Biocon Biologics”), our Subsidiary, including repayment of debt availed in this regardNot applicable3620000000036036710000360367100000*The Placement document states, if the actual utilization towards the objects is lower than the proposed <br></br> deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization <br></br> towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.Re-payment of debt availed in respect of the acquisition of compulsorily convertible debentures (“CCDs”) of Biocon Biologics, our Subsidiary, held by ESOF III Investment Fund and EAAA India Alternatives Limited (formerly known as Edelweiss Alternative Asset Advisors Limited) (collectively referreNot applicable4100000000408893000040889300000*The Placement document states, if the actual utilization towards the objects is lower than the proposed <br></br> deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization <br></br> towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.General Corporate PurposesNot applicable5000000007323600007188600000*The Placement document states, if the actual utilization towards the objects is lower than the proposed <br></br> deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization <br></br> towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.Issue related expensesNot applicable7000000006420000006420000000*The Placement document states, if the actual utilization towards the objects is lower than the proposed <br></br> deployment, such balance will be used for general corporate purposes. Accordingly, the lower utilization <br></br> towards issue related expenses and object no. 1 & 2 is added to General Corporate Purposes.