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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
₨ in Millions, $ in Millions
INR (₨)
USD ($)
Share capital[member]
INR (₨)
Share capital[member]
USD ($)
Share premium [member]
INR (₨)
Share premium [member]
USD ($)
Treasury shares [member]
INR (₨)
Treasury shares [member]
USD ($)
Share based payments reserve [member]
INR (₨)
Share based payments reserve [member]
USD ($)
Fair value reserve [Member]
INR (₨)
 [1]
Fair value reserve [Member]
USD ($)
 [1]
Foreign currency translation reserve [member]
INR (₨)
Foreign currency translation reserve [member]
USD ($)
Hedging reserve [member]
INR (₨)
Hedging reserve [member]
USD ($)
Capital redemption reserve [member]
INR (₨)
Capital redemption reserve [member]
USD ($)
Special Economic Zone Reinvestment Reserve [Member]
INR (₨)
 [2]
Special Economic Zone Reinvestment Reserve [Member]
USD ($)
 [2]
Debenture Redemption Reserve [Member]
INR (₨)
 [3]
Debenture Redemption Reserve [Member]
USD ($)
 [3]
Actuarial gains/ (losses) [member]
INR (₨)
Actuarial gains/ (losses) [member]
USD ($)
Retained earnings [member]
INR (₨)
Retained earnings [member]
USD ($)
Beginning Balance at Mar. 31, 2019 ₨ 140,197   ₨ 830   ₨ 8,210   ₨ (535)   ₨ 990   ₨ (1,910)   ₨ 4,032   ₨ 156   ₨ 173   ₨ 0   ₨ 0   ₨ (395)   ₨ 128,646  
Total comprehensive income                                                    
Profit for the year 19,498   0   0   0   0   0   0   0   0   0   0   0   19,498  
Net change in fair value of equity and debt instruments, net of tax (expense)/benefit (476)   0   0   0   0   (495)   0   0   0   0   0   0   19 [4]  
Foreign currency translation adjustments, net of tax (expense)/benefit 311   0   0   0   0   0   311   0   0   0   0   0   0  
Effective portion of changes in fair value of cash flow hedges, net of tax (expense)/benefit (719)   0   0   0   0   0   0   (719)   0   0   0   0   0  
Actuarial loss on post-employment benefit obligations, net of tax (expense)/benefit 35   0   0   0   0   0   0   0   0   0   0   35   0  
Total comprehensive income for the year 18,649   0   0   0   0   (495)   (311)   (719)   0   0   0   35   19,517  
Transactions with owners of the Company                                                    
Issue of equity shares on exercise of options 11   1   285   3   (278)   0   0   0   0   0   0   0   0  
Share-based payment expense 521   0   0     521   0   0   0   0   0   0   0   0  
Purchase of treasury shares (474)   0   0   (474)   0   0   0   0   0   0   0   0   0  
Dividend paid (3,916)   0   0       0   0   0   0   0   0   0   0   (3,916)  
Total transactions with owners of the Company (3,858)   1   285   (471)   243   0   0   0   0   0   0   0   (3,916)  
Ending Balance at Mar. 31, 2020 154,988   831   8,495   (1,006)   1,233   (2,405)   4,343   (563)   173   0   0   (360)   144,247  
Total comprehensive income                                                    
Profit for the year 17,238   0   0   0   0   0   0   0   0   0   0   0   17,238  
Net change in fair value of equity and debt instruments, net of tax (expense)/benefit 3,956   0   0   0   0   3,945   0   0   0   0   0   0   11 [4]  
Foreign currency translation adjustments, net of tax (expense)/benefit 706   0   0   0   0   0   706   0   0   0   0   0   0  
Effective portion of changes in fair value of cash flow hedges, net of tax (expense)/benefit 804   0   0   0   0   0   0   804   0   0   0   0   0  
Actuarial loss on post-employment benefit obligations, net of tax (expense)/benefit (143)   0   0   0   0   0   0   0   0   0   0   (143)   0  
Total comprehensive income for the year 22,561   0   0   0   0   3,945   706   804   0   0   0   (143)   17,249  
Transactions with owners of the Company                                                    
Issue of equity shares on exercise of options 269   1   392   232   (356)   0   0   0   0   0   0   0   0  
Share-based payment expense 584   0   0   0   584   0   0   0   0   0   0   0   0  
Purchase of treasury shares (1,193)   0   0   (1,193)   0   0   0   0   0   0   0   0   0  
Dividend paid (4,147)   0   0   0   0   0   0   0   0   0   0   0   (4,147)  
Total transactions with owners of the Company (4,487)   1   392   (961)   228   0   0   0   0   0   0   0   (4,147)  
Transfer to special economic zone re-investment reserve, net of reversal of Rs.127 0   0   0   0   0   0   0   0   0   1,402   0   0   (1,402)  
Transfer from special economic zone re-investment reserve on utilization 0   0   0   0   0   0   0   0   0   (76)   0   0   76  
Total (D) 0   0   0   0   0   0   0   0   0   1,326   0   0   (1,326)  
Ending Balance at Mar. 31, 2021 173,062   832   8,887   (1,967)   1,461   1,540   5,049   241   173   1,326   0   (503)   156,023  
Total comprehensive income                                                    
Profit for the year 23,568 $ 311 0   0   0   0   0   0   0   0   0   0   0   23,568  
Net change in fair value of equity and debt instruments, net of tax (expense)/benefit (3,241)   0   0   0   0   (3,241)   0   0   0   0   0   0   0  
Foreign currency translation adjustments, net of tax (expense)/benefit (214)   0   0   0   0   0   (214)   0   0   0   0   0   0  
Effective portion of changes in fair value of cash flow hedges, net of tax (expense)/benefit 594   0   0   0   0   0   0   594   0   0   0   0   0  
Actuarial loss on post-employment benefit obligations, net of tax (expense)/benefit (22)   0   0   0   0   0   0   0   0   0   0   (22)   0  
Total comprehensive income for the year 20,685 273 0   0   0   0   (3,241)   (214)   594   0   0   0   (22)   23,568  
Transactions with owners of the Company                                                    
Issue of equity shares on exercise of options 334   0 [5]   393   366   (425)   0   0   0   0   0   0   0   0  
Share-based payment expense 592   0   0   0   592   0   0   0   0   0   0   0   0  
Dividend paid (4,146)   0   0   0   0   0   0   0   0   0   0   0   (4,146)  
Total transactions with owners of the Company (3,220)   0 [5]   393   366   167   0   0   0   0   0   0   0   (4,146)  
Transfer to special economic zone re-investment reserve, net of reversal of Rs.127 0   0   0   0   0   0   0   0   0   (571)   0   0   571  
Transfer to debenture redemption reserve 0   0   0   0   0   0   0   0   0   0   304   0   (304)  
Total (D) 0   0   0   0   0   0   0   0   0   (571)   304   0   267  
Ending Balance at Mar. 31, 2022 ₨ 190,527 2,511 ₨ 832   ₨ 9,280   ₨ (1,601)   ₨ 1,628   ₨ (1,701)   ₨ 4,835   ₨ 835   ₨ 173   ₨ 755   ₨ 304   ₨ (525)   ₨ 175,712  
Transactions with owners of the Company                                                    
Convenience translation into U.S.$ (See note 2(d)) | $   $ 2,511   $ 11   $ 122   $ (21)   $ 22   $ (22)   $ 64   $ 11   $ 2   $ 10   $ 4   $ (7)   $ 2,316
[1] Represents mark to market gain or loss on financial assets classified as fair value through other comprehensive income (“FVTOCI”). Depending on the category and type of the financial asset, the mark to market gain or loss is either reclassified to the income statement or to retained earnings upon disposal of the investment.
[2] The Company has created a Special Economic Zone (“SEZ”) Reinvestment Reserve out of profits of its eligible SEZ Units in accordance with the terms of Section 10AA(1) of the Indian Income Tax Act, 1961. This reserve is to be utilized by the Company for acquiring Plant and Machinery in accordance with Section 10AA(2) of such Act.
[3] The Company has created a Debenture Redemption Reserve out of profits of its subsidiary Aurigene Pharmaceutical Services Limited that issued debentures in accordance with the terms of Section 18(7)(iv) & 18(7)(v) AA(1) of the of Companies (Share Capital and Debentures) Rules, 2014. This reserve is to be utilized by the Company for payment of dividend and redemption of debentures.
[4] Represents gain on disposal of financial instruments classified as FVTOCI instruments re-classified to retained earnings.
[5] Rounded to the nearest million.