Interim report
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Corp. Off.: Galaxy, Floors: 22-24, Plot No.1, Survey No.83/1, Hyderabad Knowledge City, Raidurg Panmaktha, Ranga Reddy District, Hyderabad – 500 032, Telangana, India. Tel : +91 40 6672 5000 / 6672 1200 Fax: +91 40 6707 4044. Regd. off.: Plot No. 2, Maithrivihar, Ameerpet, Hyderabad - 500 038, Telangana, India Tel: +91 40 2373 6370/ 2374 7340 Fax: +91 40 2374 1080 / 2374 6833 Email: info@aurobindo.com Website: www.aurobindo.com August 5, 2026 To Listing Department, NATIONAL STOCK EXCHANGE OF INDIA LIMITED Exchange Plaza, Bandra Kurla Complex, Bandra (E), MUMBAI -400 051 Company Code No. AUROPHARMA To The Corporate Relations Department BSE LIMITED Phiroz Jeejeebhoy Towers, 25th floor, Dalal Street, MUMBAI -400 001 Company Code No. 524804 Dear Sir / Madam, Sub: Outcome of the Board Meeting held on August 5, 2026 The Board of Directors of the Company at its meeting held today, August 5, 2026, has, inter alia, considered and approved: a) the standalone and consolidated Unaudited Financial Results of the Company for the first quarter ended June 30, 2026 , pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. We enclose herewith the said Unaudited Financial Results of the Company along with the Limited Review Reports issued by the Statutory Auditors. b) a proposal to file a Scheme of Amalgamation for merger of Eugia Steriles Private Limited and Eugia SEZ Private Limited, wholly owned step-down subsidiaries of the Company with Eugia Pharma Specialities Limited, a wholly owned subsidiary of the Company, with Hon’ble NCLT, Hyderabad, that has been approved by the Board of Directors of the respective companies and also the Company. The Board meeting commenced at 4:00 p.m. and concluded at 6.30 p.m. Please take the information on record. Yours faithfully, For AUROBINDO PHARMA LIMITED B. Adi Reddy Company Secretary Enclosures: as above.
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AUROBINDO PHARMA LIMITED (CIN - L24239TG1986PLC015190) www aurobindo .com Regd. Office: Plot No.2, Maitrivihar, Ameerpet, Hyderabad - 500 038, India Tel: +91 (40) 66721200; Fax: +9140 23741080; Email: info@aurobindo.com (All amounts are in ~ million, unless otherwise stated) STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Quarter ended Year ended Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Unaudited Unaudited Audited (Refer note 7l 1 Revenue from operations (a) Net sales/ income from operations 27,816.9 27,469.8 28,22l.4 1,10,553.9 (b) Other operating income 178.2 395.7 260.3 1,163.3 Total revenue from operations 27,995.1 27,865.5 28,481.7 1,11,717.2 2 Other income (a) Foreign exchange gain (net) 729.9 203.5 406.0 1,790.7 (b) Others 1,689.0 1,937.4 431.7 4,084.6 Total other income 2,418.9 2,140.9 837.7 5,875.3 3 Total income (1+2) 30,414.0 30,006.4 29,319.4 1,17,592.5 4 Expenses (a) Cost of materials consumed 12,888.9 12,516.6 13,400.1 52,383.8 (b) Purchase of stock-in-trade . 165.2 143.8 732.0 (c) Changes in inventories of finished goods, stock-in-trade and (480.5) 427.9 384.8 465.5 work-in-progress (d) Employee benefits expense 2,959.1 2,927.1 2,829.7 11,611.5 (e) Finance costs 470.7 472.7 600.0 2,131.5 (f) Depreciation and amortisation expenses 689.9 719.3 700.2 2,853.6 (g) Other expenses 3,805.1 4,014.5 3,759.9 15,605.0 Total expenses 20,333.2 21,243.3 21,818.5 85,782.9 5 Profit before exceptional items and tax (3-4) 10,080.8 8,763.1 7,500.9 31,809.6 6 Exceptional items (refer note 4) - - 173.8 7 Profit before tax (5-6) 10,080.8 8,763.1 7,500.9 31,635.8 8 Tax expense Current tax 2,715.0 1,819.5 1,876.8 7,468.2 Deferred tax (6.4) 21.3 32.8 19.6 Total tax expense 2,708.6 1,840.8 1,909.6 7,487.8 9 Profit after tax (7-8) 7,372.2 6,922.3 5,591.3 24,148.0 10 Other comprehensive income Items that will not to be reclassified subsequently to profit or loss: (a) Re-measurement of defined benefit liability 3.6 48.4 (17.6) 14.5 (b) Income-tax relating to items that will not be reclassified to profit (0.9) (12.2) 4.4 (3.7) or loss Total other comprehensive income/(Ioss) (net of tax) 2.7 36.2 (13.2) 10.8 11 Total comprehensive income (9+10) 7,374.9 6,958.5 5,578.1 24,158.8 12 Paid-up equity share capital (face value ~ 1 per share) 575.4 580.8 580.8 580.8 13 O't her eq u ltv 2,26,596.1 14 Earnings per equity share (face value ~ 1 per share) (Not annualised (Not annualised) (Not annualised) (Annualised) (a) Basic (In ~) 12.75 1l.92 9.63 41.58 b) Diluted (In ~) 12.75 11.92 9.63 41.58 Page 1 of 2
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NOTES: 1 The above unaudited standalone financial results of Aurobindo Pharma Limited ("the Company") has 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. 2 The above unaudited standalone financial results of the Company as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on August OS, 2026. The results for the quarter ended June 30, 2026 has 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 ended June 30, 2026. 3 The Company operates in only one reportable segment viz., 'Pharmaceuticals' in accordance with Ind AS 108, "Operating Segment" . 4 During the year ended March 31, 2026, the Government of India consolidated 29 existing labour legislations into a unified framework comprising four labour codes as follows: Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes"). The New Labour Codes are effective from November 21, 2025 and introduce changes that include, among other things, setting a uniform definition of wages. The Government is in the process of issuing related rules. The New Labour Codes have implications on employee benefits including gratuity, leave encashment, and other related obligations. The Company assessed the implications of the New Labour Codes and recognized an incremental cost of ~ 173.8 million during the year ended March 31, 2026. 5 The Board of Directors of Company at their meeting held on April 06, 2026, approved buyback of 5,423,728 fully paid-up equity shares of face value of ~ 1 each (representing 0.93% of the total number of equity shares of the Company) for an aggregate value not exceeding ~ 8,000.0 million (buyback size) (excluding transaction cost) at a maximum buyback price of ~ 1,475 per equity share. Upon completion of the buyback, the Company extinguished the equity shares in compliance with applicable rules and regulations. Consequently, the paid-up equity share capital has been reduced by ~ 5.4 million. The aggregate amount paid for buyback is ~ 8,065.3 million including related expenses. 6 The Board of Directors of the Company at its meeting held on April 06, 2026 approved the transfer of domestic branded generic pharmaceutical formulations products business on a going concern basis through a Business Transfer Agreement ("BTA") to Auropharm Limited (previously known as Auro Pharma Limited), a wholly owned subsidiary of the Company on a going concern basis w.e.f April 01, 2026. Accordingly, the net assets of the business have been transferred at the consideration of ~ 1,432.1 Million to Auropharm Limited. 7 The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and published year to date figures up to third quarter ended December 31, 2025 and which were subject to limited review by the statutory auditors. Place: Hyderabad Date: August OS, 2026 Page 2 of 2 By Order of the Board For Aurobindo Pharma Limited ~":i K. Nithyananda -R~ddy Vice Chairman & Managing Director DIN-01284195
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Deloitte Haskins & Sells Chartered Accountants 8th & 9th floors Phase III. Block - M Meenakshi Pride Rock Survey No. 23. Gachibowli Serilingampally Municipality Ranga Reddy District Hyderabad-S00032 Telangana. India INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF AUROBINDO PHARMA LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of AUROBINDO PHARMA LIMITED ("the Company"), for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" C'Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Hyderabad Date: August OS, 2026 For DELOITTE HASKINS &. SELLS Chartered Accountants (Firm's Registration No. 008072S) C Manish Muralidhar (Partner) (Membership No. 213649) (UDIN: 26213649ROKIBQ2934)
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AUROBINDO PHARMA LIMITED (CIN - L24239TG1986PLC015190) www_aurobindo com Regd. Office : Plot No.2, Maitrivihar, Ameerpet , Hyderabad - 500 038, India Tel: +91 (40) 66721200; Fax: +91 40 23741080; Email: info@aurobindo .com fAJI amoun ts are in ~ milli on. unless otherw ise slale d) STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Particulars 1 Revenue from operations (a) Net sales/ income from operations (b) Other operating income Total revenue from operations 2 Other income (a) Foreign exchange gain (net) (b) Others Total other income Total income (1+2) 3 Expenses (a) Cost of materials consumed (b) Purchase of stock-in-trade (c) Changes in inventories of finished goods, stock-in-trade and work -in progress (d) Employee benefits expense (e) Finance costs (f) Foreign exchange loss (net) (g) Depreciation, amortisat ion and impairment expense (h) Other expenses (refer note 11) Total expenses 4 Profit before share of profit/(Ioss) of associates and joint ventures, exceptional items and tax (1+2-3) 5 Share of profit/(Ioss) of associates and jOint ventures, net of tax 6 Profit before exceptional items and tax (4+5) 7 Exceptional items (refer note 8 ) 8 Profit before tax (6-7) 9 Tax expense Current tax Deferred tax Total tax expense 10 Profit after tax (8-9) 11 Other comprehensive Income A) Items that will not be reclassified subsequently to profit or loss: i) Re-measurement of defined employee benefit liability ii) Equity investments through other comprehensive income - net change in fair value iii) Income-tax relating to item s that will not be reclassified to profit or loss B) Items that will be reclassified subsequently to profit or loss: i) Exchange differences on tran slating the financial statements of foreign ooerations ii)lncome -tax on items that will be reclassified subsequently to profit or loss Total other comprehensive income (net of tax) 12 Total comprehensive income (net of tax) (10+11) Attributable to: Owners of the Parent Company Non-controlling interest Out oftotal comprehensive income above, Profit after tax attributable to: Owners of the Parent Company Non-controlling interest Other comprehensive income/(Ioss) attributable to: Owner s of the Parent Company Non-controlling interest 13 Paid-up equity share capital (face value ~ 1 per share) 14 Other equity 15 Earnings per equity share (face value ~ 1 per share) (a) Basic (in ~) b) Diluted (in ~) 0f>-.SK1tvu- ,,(q J.l rt' t:: CHARTERED (f) o ACCOUNTANTS m 30.06.2026 Unaudited 91,058.2 445.3 91,503.5 526.2 2,116.1 2,642.3 94,145.8 28,944.0 9,317.8 (1,992.3) 14,801.5 1,016.6 - 4,868.2 21,621.9 78,577.7 15,568.1 (15.4) 15,552.7 401.8 15,150.9 6,100.1 (1,269.5) 4,830.6 10,320.3 3.6 (81.1) 17.5 (408.7) (468.7) 9,851.6 9,856.9 (5.3) 10,325.6 (5.3) (468.7) - 575.4 (Not annualised) 17.86 17.86 ~ {: Page 1 of 2 o 0 .. Quarter ended 31.03.2026 Unaudited (Refer not e 121 87,515.0 1,018.4 88,533.4 - 1,170.4 1,170.4 89,703.8 25,053.5 9,314.8 (77.6) 13,739.8 982.1 481.6 4,785.7 22,493.5 76,773.4 12,930.4 (243) 12,906.1 12,906.1 3,990.3 (292.6) 3,697.7 9,208.4 121.6 25.3 (35.5) 7,794.2 7,905.6 17,114.0 17,118.2 (4.2) 9,212.6 (4.2) 7,905.6 580.8 (Not annualised) 15.86 15.86 30.06.2025 Unaudited 77,917.7 763.7 78,681.4 1,053.0 1,053,0 79,734.4 25,351.6 8,078.0 (1,037.4) 12,288.0 977.5 3.9 4,057.0 17,967.0 67,685.6 12,048.8 19.2 12,068.0 12,068.0 4,907.2 (1,081.2) 3,826.0 8,242.0 (21.9) 12.3 2.8 4,065.2 4,058.4 12,300.4 12,305.9 (5.5) 8,247.5 (5.5) 4,058.4 580.8 Year ended 31.03.2026 Audited 3,33,847.4 2,683.4 3,36,530.8 4,920.9 4,920.9 3,41,451.7 1,03,051.9 34,779.8 (2,948.1) 51,901.7 3,839.7 100.7 17,781.9 81,187.5 2,89,695.1 51,756.6 15.2 51,771.8 653.3 51,118.5 17,361.4 (1,272.6) 16,088.8 35,029.7 73.7 35.5 (27.0) 19,569.8 19,652.0 54,681.7 54,699.4 (17.7) 35,047.5 (17.8) 19,651.9 0.1 580.8 3,78,328.9 (Not annualised) (Annualised) 14.20 _ 60.34 14.20 ' '4
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NOTES: 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 _ 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 . 3 The above unaudited consolidated financial results of the Group as reviewed by the Audit Committee has been approved by the Board of Directors at its meeting held on August 05, 2026, The results for the quarter ended June 30, 2026 has been reviewed by our statutory auditors. The statutory auditors of the Company have issued an unmodified opinion in respect of the limited review for the quarter ended June 30, 2026. 4 The Group operates in only one reportable segment viz., 'Pharmaceuticals' in accordance with Ind AS 108, "Operating Segment". 5 During the quarter ended June 30, 2026: i) The Company, incorporated a step down subsidiary, Arrow Pharma Production SAS, France through Agile Pharma B.V., Netherlands a wholly owned subsidiary of the Company w.e.!. May 21, 2026. ii) The Company invested ~ 5.2 million to acquire 26% stake in Swarnaakshu Solar Power Private Limited, India making it an associate company w.e.!. June 25, 2026. iii) The Company, incorporated a step down subsidiary, PT Auro Pharm Indonesia through PT Aurogen Pharma Indonesia, a wholly owned subsidiary of th e Company w.e.f. July 01,2026. 6 On July 30, 2025, the Company through it's wholly owned subsidiary, Aurobindo Pharma USA, Inc. entered into a definitive agreement to acquire 100% membership interest in Lannett Company LLC. On June 29, 2026 ('Acquisition date') the Company pursuant to above membership purchase agreement completed the acquisition of 100% membership interes t in Lannett Company LLC along with its subsidiaries (Silarx Pharmaceuticals Inc, Kremers Urban Pharmaceuticals Inc and Cody Laboratories Inc) for a purchase consideration of ~ 23,348.8 million (USD 247.1 million) upon satisfaction of customary closing conditions and receipt of the necessary regulatory approvals and has been consolidated with effect from that date . Hence, the results for the quarter ended June 30, 2026, are not comparable to the earlier periods presented , The transaction was accounted for in accordance with Ind AS 103 (Business Combinations). and the initial accounting has been provisionally determined. 7 The Board of Directors of the Parent Company at its meeting held on April 06, 2026 approved the transfer of domestic branded generic pharmaceutical formulations products business on a going concern basis through a Business Transfer Agreement ("BTA") to Auropharm Limited (previously known as Auro Pharma Limited). a wholly owned subsidiary of the Company on a going concern basis w.e.! April 01, 2026. Accordingly, the net assets of the business have been transferred at the consideration of ~ 1,432.1 million to Auropharm Limited . Since the transaction is with the wholly owned subsidiary of the Company, there is no impact on the unaudited consolidated financial statements. 8 Exceptional item: a) For the quarter ended June 30, 2026 includes acquisition and related costs of ~ 401.8 million (USD 4.3 million) in relation to the acquisition of 100% membership interest of Lannett Company LLC. b) During the year ended March 31, 2026, the Government of India consolidated 29 existing labour legislations into a unified framework comprising four labour codes as follows: Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "New Labour Codes"). The New Labour Codes are effective from November 21, 2025 and introduce changes that include, among other things, setting a uniform definition of wages. The Government is in the process of issuing related rules. The New Labour Codes have implications on employee benefits including gratuity, leave encashment, and other related obligations. The Company assessed the implications of the New Labour Codes and recognized an incremental cost of ~ 653.3 million during the year ended March 31, 2026. 9 The Board of Directors of Parent Company at their meeting held on April 06, 2026, approved buyback of 5,423,728 fully paid-up equity shares of face value of ~ 1 each (representing 0.93% of the total number of equity shares of the parent company) for an aggregate value not exceeding ~ 8,000.0 million (buyback size) (excluding transaction cost) at a maximum buyback price of ~ 1,475 per equity share, Upon completion of the buyback, the parent company extinguished the equity shares in compliance with applicable rules and regulations. Consequently, the paid-up equity share capital has been reduced by ~ 5.4 million. The aggregate amount paid for buyback is ~ 8,065.3 million including related expenses. 10 Subsequent to the quarter end, on July 23, 2026, the Board of Directors of Apitoria Pharma Private Limited (a wholly owned subsidiary of the Company) approved the acquisition of an 80% ownership interest in the A1 Biochem Group, comprising A1 Biochem Labs (India) Private Limited, A1 Biochem Research (India) Private Limited and A1 Biochem Labs LLC, USA, at an enterprise value of USD 17.0 million on a debt-free and cash-free basis. The Company will invest USD 13.6 million for its 80% ownership interest in the A1 Biochem Group, subject to certain adjustments and conditions precedent, and the transaction is expected to be completed within 90-120 days. 11 During the current quarter, Aurobindo Pharma USA, Inc., a wholly owned subsidiary of the Company recorded net loss on derecognition of lease receivable of ~ 432.6 million (USD 4.5 million) which is included under the head "Other expenses". 12 The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of full financial year ended March 31, 2026 and unaudited year to date published figures up to third quarter ended December 31,2025, which were subject to limited review by the statutory auditor ~=::::::::::::-l. Place: Hyderabad Da te :August OS, 2026 Page 2 of 2 By Order of the Board For Aurobindo Pharma Limited k- . - -:JL- K.Nlthyananaa ~ddy Vice Chairman & Managing Director DIN-01284195
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Deloitte Haskins & Sells Chartered Accountants 8th & 9th floors Phase III, Block - M Meenakshi Pride Rock Survey No. 23, Gachibowli Serilingampally Municipality Ranga Reddy District Hyderabad-S00032 Telangana, India INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF AUROBINDO PHARMA LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of AUROBINDO PHARMA LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit after tax and total comprehensive income of its associates and joint ventures for the quarter ended June 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (lCAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of subsidiaries, associates and joint ventures listed in Annexure 1. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of 22 subsidiaries included in the unaudited consolidated financial results, whose interim financial information reflect total revenues of ~ 57,315.7 for the quarter ended June 30, 2026, total profit after tax (net) of ~ 2,286.7 million for the quarter ended June 30, 2026 and total comprehensive income (net) of ~ 2,286.7 million for the quarter ended June 30, 2026, as considered in the Statement. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of these matters' l- ~ Page 1 of 5
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Deloitte Haskins .. Sells 7. The unaudited consolidated financial results includes the interim financial information of 60 subsidiaries which have not been reviewed by their auditors, whose interim financial information reflect total revenue of ~ 20,048.8 million for the quarter ended June 30, 2026, total profit after tax (net) of ~ 157.6 million for the quarter ended June 30, 2026 and total comprehensive profit of ~ 157.6 million for the quarter ended June 30, 2026, as considered in the Statement. The unaudited consolidated financial results also includes the Group's share of loss after tax of ~ 15.4 million for the quarter ended June 30, 2026 and total comprehensive loss of ~ 15.4 million for the quarter ended June 30, 2026, as considered in the Statement, in respect of 3 associates and 3 joint ventures, based on their interim financial information which have not been reviewed by their auditors. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our Conclusion on the Statement is not modified in respect of our reliance on the interim financial information certified by the Management. Place: Hyderabad ~te: August 05,2026 Page 2 of 5 For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 008072S) C Manish Muralidhar Partner (Membership No. 213649) (UDIN: 26213649HBNIVE4592)
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Deloitte Haskins & Sells Annexure I to the Independent Auditor's Report on Review of Interim Unaudited Consolidated Financial Results The interim unaudited consolidated financial results include results of the following entities: S No Name of Component Country Relationship 1 Helix Healthcare B.V. The Netherlands Direct Subsidiary 2 APL Pharma Thai Limited Thailand Direct Subsidiary 3 Aurobindo Pharma Industria Brazil Direct Subsidiary Farmaceutica Ltd 4 Aurobindo Pharma Produtos Brazil Direct Subsidiary Farmaceuticos Limitada 5 All Pharma (Shanghai) Trading Co China Direct Subsidiary Ltd 6 Aurobindo Pharma USA Inc. USA Direct Subsidiary 7 APL Healthcare Limited India Direct Subsidiary 8 Auro Peptides Limited India Direct Subsidiary 9 Apitoria Pharma Private Limited India Direct Subsidiary 10 Auroactive Pharma Private Limited India Direct Subsidiary 11 CuraTeQ Biologics Private Limited India Direct Subsidiary 12 AuroZest Private Limited India Direct Subsidiary 13 Aurobindo Antibiotics Private Limited India Direct Subsidiary 14 Eugia Pharma Specialities Limited India Direct Subsidiary 15 GLS Pharma Limited India Direct Subsidiary 16 TheraNyM Biologics Private Limited India Direct Subsidiary 17 Auropharm Limited (formerly known India Direct Subsidiary as Aura Pharma Limited) 18 Aurobindo Pharma Foundation India Direct Subsidiary 19 Aura Vaccines Private Limited India Step-Down Subsidiary 20 Agile Pharma B.V . The Netherlands Step-Down Subsidiary 21 Milpharm Limited United Kinqdom Step-Down Subsidiary 22 Aurobindo Pharma (Malta) Ltd Malta Step-Down Subsidiary 23 APL Swift Services (Malta) Ltd Malta Step-Down Subsidiary 24 Aurobindo Pharma (Romania) s.r.1 Romania Step-Down Subsidiary 2S Pharmacin B.V. (Merged with Agile The Netherlands Step-Down Subsidiary Pharma B.V. w.e.f July 01 2025J 26 Aurovitas Pharma Polska Poland Step-Down Subsidiary 27 Generis Farmaceutica S.A. Portugal Step-Down Subsidiary 28 Generis Phar Unipessoal Lda Portugal Step-Down Subsidiary 29 Aurobindo Pharma (Italia) S.r.1 Italy Step-Down Subsidiary 30 Arrow Generiques SAS France Step-Down Subsidiary 31 1980 Puren Pharma GmbH Germany Germany Step-Down Subsidiary 32 Puren Pharma GmbH & Co., KG Germany Step-Down Subsidiary 33 Aurovitas Spain SA Spain Step-Down Subsidiary 34 Aurobindo Pharma B.V . The Netherlands Step-Down Subsidiary 3S Aurovitas Spol s.r .o Czech Republic Step-Down Subsidiary 36 Apotex Europe B.V. The Netherlands Step-Down Subsidiary 37 Aurovitas Nederland B.V The Netherlands Step-Down Subsidiary 38 Sameko Farma B.V. The Netherlands Step-Down Subsidiary 39 Leidapharm B.V. The Netherlands Step-Down Subsidiary 40 Marel B.V . The Netherlands Step-Down Subsidiary Page 3 of 5
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Deloitte Haskins & Sells S No Name of Component 41 Pharma Dossier B.V. 42 Aurobindo NVjSA 43 CuraTeQ Biologics s.r.o. 44 Eugia Pharma B.V . 45 Eugia Pharma (Malta) Limited 46 Eugia (UK) Limited 47 Auro Pharma Inc. 48 Aurobindo Pharma (Pty) Ltd 49 Aurobindo Pharma Japan KK 50 Aurovida Farmaceutica SA DE CV 51 Aurobindo Pharma Colombia S.A.S 52 Aurogen South Africa (PTY) Ltd 53 Aurobindo Pharma Saudi Arabia Ltd Company 54 Aurovitas Pharma (Taizhou) Ltd I 55 Aurobindo Pharma FZ-LLC 56 Aurosalud SA De CV 57 Auro PR Inc . 58 Eugia Pharma Inc . 59 Eugia Pharma (Australia) PTY Limited 60 Eugia Pharma Industria Farmaceutica Limitada 61 Aurobindo Pharma Ukraine LLC 62 EUSLia Pharma Colombia S.A.S. 63 PT Auroqen Pharma 64 Aurolife Pharma LLC 65 Aura Health LLC 66 Aura AR LLC 67 Aura Vaccines LLC 68 AuroLogistics LLC 69 Acrotech Biopharma Inc 70 Auro Science LLC 71 Auro Packaging LLC 72 Vespyr Brands LLC 73 Eugia Inc. 74 Eugia US LLC 75 Eugia US Manufacturing LLC 76 Eugia Steriles Private Limited 77 Lyfius Pharma Private Limited 78 Qule Pharma Private Limited 79 Eugia SEZ Private Limited 80 Auro Pharma LLC 81 Purple Bellflower, South Africa 82 Ace Laboratories Limited 83 Cresedemo Pharma LLC (w.e.f. June 13 2025) 84 Curateq Biologics B.V (w.e.f May 28, 2025) Country Relationship The Netherlands Step-Down Subsidiary Belgium Step-Down Subsidiary Czech Republic Step-Down Subsidiary The Netherlands Step-Down Subsidiary Malta Step-Down Subsidiary United Kingdom Step-Down Subsidiary Canada Step-Down Subsidiary South Africa Step-Down Subsidiary Japan Step-Down Subsidiary Mexico Step-Down Subsidiary Colombia Step-Down Subsidia_ry_ South Africa Step-Down Subsidiary Saudi Arabia Step-Down Subsidiary China Step-Down Subsidiary Dubai Step-Down Subsidiary Mexico Step-Down Subsidiary Puerto Rico Step-Down Subsidiary Canada Step-Down Subsidiary Australia Step-Down Subsidiary Brazil Step-Down Subsidiary Ukraine Step-Down Subsidiary Colombia Step-Down Subsidiary Indonesia Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary India Step-Down Subsidiary India Step-Down Subsidiary India Step-Down Subsidiary India Step-Down Subsidiary Russia Step-Down Subsidiary South Africa Step-Down Subsidiary United Kingdom Step-Down Subsidiary USA Step-Down Subsidiary The Netherlands Step-Down Subsidiary Page 4 of 5
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Deloitte Haskins &. Sells S No Name of Component Aurobindo Pharma (Malaysia) SDN . 85 BHD. (w.e.f September 17 , 2025) 86 CuraTeQ Biologics (Malta) Limited (w.e.f September 26 , 2025) 87 Aurobindo Pharma Chile SpA (w.e.f October 07 2025) 88 Eugia Pharma Chile SpA (w.e.f October 07, 2025) 89 Aurobindo Pharma Philippines Inc (w .e. f January 23, 2026) 90 Diadame Pharma SARL (w.e.f January 1, 2026) 91 Engenra Biologics Private Limited (w.e.f February 24, 2026) 92 Arrow Pharma Production SAS (w.e.f. 21.05.2026 ) 93 Lannett Company LLC (w.e.f June 29 2026) 94 Silarx Pharmaceuticals INC (w.e.f June 29 , 2026) 95 Kremers Urban Pharmaceuticals INC (w.e.f June 29, 2026) 96 Cody Laboratories INC (w.e.f June 29 2026) 97 Luoxin Aurovitas Pharm (Chengdu) Co. Ltd. 98 Raidurgam Developers Limited 99 Terqene Biotech Limited 100 NVNR (Ramannapet I) Power Plant Private Limited 101 NVNR (Ramannapet II) Power Plant Private Limited 102 Swarnaakshu Solar Power Private Limited (w.e.f June 25 2026) Country Relationship Malaysia Step-Down Subsidiary Malta Step-Down Subsidiary Chile Step-Down Subsidiary Chile Step-Down Subsidiary Philippines Step-Down Subsidiary Senegal Step-Down Subsidiary India Direct Subsidiary France Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary USA Step-Down Subsidiary China Joint venture India Joint venture India Joint venture India Associate India Associate India Associate Page 5 of 5