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FOR IDENTIFICATION PURPOSE ONLYBS R & Associates LLP
Chartered Accountants
ra Kong Cy Tioorene 9 ap7e2 200
Orval eines Unt Ferrer 8 Sao
§y.No. 837, Poi No. 2, Rakurg
Hyderabad. 80008, nis
Limited review report on unaudited quarterly standalone financial results and standalone year-to-
date results of Aurobindo Pharma Limited pursuant to Regulation 33 of the Listing Regulations,
2015
To
The Board of Directors of Aurobindo Pharma Limited
We have reviewed the accompanying statement of unaudited standalone financial results (“the
Statement”) of Aurobindo Pharma Limited (“the Company”) for the quarter ended 30 September 2018
and the year-to-date results for the period from 01 April 2018 to 30 September 2018 attached herewith,
being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”),
This Statement is the responsibility of the Company's Management and has been approved by the Board
of Directors of the Company in their meeting held on 12 November 2018. Our responsibility is to issue
‘ report on the Statement based on our review.
We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,
“Review of Interim Financial Information Performed by the Independent Auditor of the Entity”
specified under Section 143(10) of the Companies Act, 2013 (“the Act”). This standard requires that
we plan and perform the review to obtain moderate assurance as to whether the Statement is free of
material misstatement. A review is limited primarily to inquiries of Company personnel and analytical
procedures applied to financial data and thus provides less assurance than an audit. We have not
performed an audit and accordingly, we do not express an audit opinion.
Based on our review conducted as above, nothing has come to our attention that causes us to believe
that the accompanying Statement prepared in accordance with applicable accounting standards i.e, Ind
AS prescribed under Section 133 of the Act and other recognised accounting practices and policies has
not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing
Regulations including the manner in which it is to be disclosed, or that it contains any material
misstatement
Por BS R & Associates LLP
Chartered Accountants
ICAI Firm Registration Number: 11623 1W/ W-100024
Ade
Amit Kumar Agarwal
Partner
Membership No.: 214198
Place: Hyderabad
Date: 12 November 2018
2 Risse ng tn wn gone oecien‘AUROBINOD PHARMA LNTED
(cn aarsarenseericoisiso)
og. Ofc: Plot No.2, Marna, meee, ers $00 038, a
Tl 04023736570, Fax +91 407574730; Ena info@arcbinda.com (sts)
'STATENENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR CROWD 3008 7008
ter ended Hal year ended
Joan waves | sonesue [SOTO] soveaote | sa05 7007
Unaudited | Unsetes | Uravsted | Unavded | Unused
sfpevenue from operations
{a Mets. ncome om operations eter nat weora] —aasase] casas] eanacal rorsas] ern.)
(0)other operating come seas] can] aan] sass] az 2365
lott revenue rom pertons seo] axsorr]a43so] oer] since cx. 0
2Jorerincome zeas| 337] ucrr] 00) a 10300)
[otlincome 242) ar7z6s] 129400] suasas]! oor neal nia70o) sso.
afepanses
{a} com of mtr consumed saraas] —assero] ens 26320] sing
(@)rwehaes of centage ‘a ssa easy 1
(e)chagesin into of rises goats, socinsred and workin progres ase] csasa] ar] ass] aan (eas
lepemploye berets expense ezsas| 5513] saan] amzani] —annany )
(eprnance cons sso] 2st] zi] asa) a nan]
(0 Foren exchange ess rt (fer notes) asm ong ular] 16
(a) Oeprecton ad smoriaton epee sss] sass] 13200) sani} a6 5599
(homer expenses 105703] 36767] 203182] aozaralss007 sazrn]
frotieperses ssevao] — sr2aze] secure] —r60rael gxsiro] 33637]
«forom before share of pref of it ventres, exceptional em and tx(1423) suse] son] orzo] sznaa] acasry sass]
fre prot of jie eure, net fox 24 ‘apa Ce i
fron etre exceptional trond (645) sare] srais} gros] agama} sen 420]
2feeetional em eter ne}, aaa] ase]
fro before (67) sas] srass]—orasal—ass.70o] aca sa 0]
sftorepense vse] rissa] i976] 29.086) saan aun
10}e proto the pero (83) cus] asso] 73007] 106703] 250 ama
11|sharet proto) atrinsableto nen colin tert y a | al ica
‘2}tetprofe ater tases tbutbie to owner ofthe Parent Company (10:3) sural 45566] rans] 106709] 20908 aman]
afore comprenorsne income
"ams that wi ot be reas subsequently to prot eres re fe 4| a] snl ex]
Items tat wit be resid subsequent rf oles sass] 352] a0] zzea0) a7 assay
|roticthercomprenensve income 936s] 3a] 267] aan saa 4954
eta comerebenve income forthe prod (1263) soso] snr] axsso]— az935]assacd asran|
45)racup eqty nce antl fac vaue Re pr mare) ssaso] sso]! esa] sasa] sa ‘aol
1sfotereaaty 12383)
27 args per equy sae ot anne)
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oy ess soa zal ps] a] aad
1 The anal eats fhe Company hae
prepared in accordance wth the nan Aecurting Sandor In AS prescribe under Seton 133 of the Companies Act, 203, ra with he
2 The above consolidate fancies hove ben prparedin accordance with prngpes nd procedures set ut in he Ind A 20 on "Conoisted ran tatemens and nd S25
‘on inesentsnAectes a ont verter" under Seton 33 Companies ht, 203 nd Companes nn Aerousing Stands) Re, 2035s rene
5 The shove consideted aac ess 2 reviewed bythe ud conte have een aproved by Board of Decors atts meding held on 12 Novenbe 2018. The tatutoreustors have
‘rads este review ofthe sone reefer the quarter nda year ence 30Septrber 2018 an hve sedan unmet ophan
4 ost implementation of Goods an Serves Tx 1ST) wth fe rom Oy 2037 revenues fom operation idle nat of GST. Revenu rom opermions forthe que nha
arene 0 September 208, utter ended 30 lune 208 ard 30 Septenbe 2017 ae epurtd ne of ST. The yea ended 31 Mato 2015 and all ea ened 30 Sepember 2027 ine
5 fete 0 Ai 2018, the Group ae apts HS 15 Ravens rom Contrateuth Customer The adopton ofthe standard at nat have materalimpact onthe ene este oth
6 Dung the quar, urocience Py It, Ausra wes incorporated wes 2 September 2018, a» 100% subdir of Auoindo Phare USA, ln. nd Purple Slone (ty was
lncrporated wet 23 Ag 208 aaa vere Aurgen South Mica Py a
7 facetonal tem fr the ered represent sue elated cast.
1 The Gea operation ene spent vs, Parmaceea Produ
9 Foren exchange ls nudes exchange ference ang ram frig tency Brawn tothe extent hat hey fe ead as a aust to franc et as perp eon |
2Ben-Borowng co
10 Pree paid ewes have ben regrouped evranged wherever considered necessary to conform to the cer peri pretnion.
oy order ot the
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OR IDENTIFICATION PURPOSE ONLY’