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Sun Pharmaceuticals Industries Ltd(Industry :   Pharmaceuticals - Indian - Bulk Drugs & Formln)
 
BSE Code:524715NSE Symbol: SUNPHARMAP/E  (TTM): 69.44604
ISIN Demat:INE044A01036Div & Yield %:0.44027EPS   (TTM) ( Cr.) :13.9
Book Value ( Cr.):78.3Market Cap ( Cr.):99966.468Face Value ( Cr.) :1
  Change Company 
SUN PHARMACEUTICAL INDUSTRIES LIMITED

ANNUAL REPORT 2010-2011

NOTES ON ACCOUNTS

A. SIGNIFICANT ACCOUNTING POLICIES

I. Basis of Accounting

These financial statements are prepared under historical cost convention on 
an  accrual  basis  in accordance with the  Generally  Accepted  Accounting 
Principles  in  India and the Accounting Standards (AS) as  notified  under 
Companies (Accounting Standards) Rules, 2006.

II. Use of estimates

The  presentation of financial statements in conformity with the  generally 
accepted  accounting  principles requires estimates and assumptions  to  be 
made that affect the reported amount of assets and liabilities on the  date 
of  the  financial  statements  and the reported  amount  of  revenues  and 
expenses during the reporting period. Difference between the actual  result 
and estimates are recognised in the period in which the results are known / 
materialised.

III. Fixed Assets and Depreciation / Amortisation

Fixed Assets including intangible assets are stated at historical cost (net 
of  cenvat credit) less accumulated depreciation/ amortisation thereon  and 
impairment  losses, if any. Depreciation on tangible assets is provided  on 
Straight  Line  Method  at  the rates specified  in  Schedule  XIV  to  The 
Companies Act, 1956. Assets costing Rs. 5,000/- or less are depreciated  at 
hundred  percent rate on prorata basis in the year of purchase.  Intangible 
assets  consisting  of trademarks, designs, technical  knowhow,  noncompete 
fees and other intangible assets are amortised on Straight Line Method from 
the  date they are available for use, over the useful lives of  the  assets 
(10/20  years),  as estimated by the Management considering  the  terms  of 
agreement. Leasehold land is amortised over the period of lease.

IV. Leases

Lease rental for assets taken on operating lease are charged to the  Profit 
And Loss Account in accordance with Accounting Standard 19 on Leases.

V. Revenue Recognition

Sales of products are recognised when risk and rewards of ownership of  the 
products are passed on to the customers, which is generally on despatch  of 
goods. Export sales are recognised on the basis of Bill of lading /  Airway 
bill. Sales includes delayed payment charges and are stated net of  returns 
and Vat / Sales Tax, if any.

VI. Investments

Investments are classified into Current and Long Term Investments.  Current 
Investments  are  valued  at  lower  of cost  and  fair  value.  Long  Term 
Investments  are  stated  at cost less provision, if any,  for  other  than 
temporary diminution in their value.

VII. Inventories

Inventories  consisting  of raw and packing materials, stores  and  spares, 
work  in progress and finished goods are stated at lower of cost  (Raw  and 
Packing Material - Specific Identificaiton Method; Stores and Spares - FIFO 
basis;  Work in Progress and Finished Goods - Weighted Average Method)  and 
net realisable value.

VIII. Research and Development

The  research  and  development  cost  is  accounted  in  accordance   with 
Accounting   Standard   -  26'Intangible  Assets'.  All   related   revenue 
expenditure incurred on original and planned investigation undertaken  with 
the  prospect  of  gaining  new  scientific  or  technical  knowledge   and 
understanding  up to the time when it is possible to  demonstrate  probable 
future  economic benefits, is recognised as research expenses  and  charged 
off to the profit and loss account, as incurred. All subsequent expenditure 
incurred for product development on the application of research findings or 
other  knowledge  upon  demonstration of  probability  of  future  economic 
benefits,   prior  to  the  commencement  of  production,  to  the   extent 
identifiable and possible to segregate are accumulated and carried  forward 
as   development  expenditure  under  Capital  Work  in  Progress,  to   be 
capitalised as an intangible asset on completion of the project. In case  a 
project does not proceed as per expectations / plans, the same is abandoned 
and the amount classified as development expenditure under Capital Work  in 
Progress is charged off to the profit and loss account.

IX. Foreign Currency Transactions

Transactions denominated in foreign currencies are recorded at the exchange 
rate  that  approximates  the actual rate prevailing at  the  date  of  the 
transaction. Monetary items denominated in foreign currency at the year end 
are translated at year end rates.

In  respect  of  monetary  items, which are  covered  by  forward  exchange 
contracts,  the  difference between the year end rate and the rate  on  the 
date  of the contract is recognised as exchange difference and the  premium 
on  such  forward  contracts is recognised over the  life  of  the  forward 
contract. The exchange differences arising on settlement / translation  are 
recognised in the Profit and Loss Account.

X. Derivative Accounting:

Forward Contracts in the nature of highly probable forcasted transactions / 
firm  commitments  entered into for hedging the risk  of  foreign  currency 
exposure  are accounted for on the principles of prudence as enunciated  in 
Accounting Standard 1 (AS-1) 'Disclosure of Accounting Policies'.  Pursuant 
to  this,  losses, if any, on Mark to Market basis, are recognised  in  the 
Profit and Loss Account and gains are not recognised on prudent basis.

XI. Taxes on Income

Provision  for taxation comprises of Current Tax and Deferred Tax.  Current 
Tax  provision  has  been  made on the  basis  of  reliefs  and  deductions 
available  under  the  Income Tax Act, 1961. Deferred  tax  resulting  from 
'timing differences' between taxable and accounting income is accounted for 
using  the tax rates and laws that are enacted or substantively enacted  as 
on the balance sheet date.The deferred tax asset is recognised and  carried 
forward  only to the extent that there is a reasonable certainty  that  the 
assets  can  be  realised in future. However,  where  there  is  unabsorbed 
depreciation  or  carry forward losses under taxation  laws,  deferred  tax 
assets are recognized only if there is virtual certainty of realisation  of 
such  assets.  Deferred tax assets are reviewed as at  each  Balance  sheet 
date.

XII. Employee Benefits

(a)  The Company's contribution in respect of provident fund is charged  to 
Profit and Loss Account each year.

(b)  With  respect  to  gratuity liability,  Company  contributes  to  Life 
Insurance  Corporation  of India (LIC) under LIC's Group  Gratuity  policy. 
Gratuity  liability  as determined on actuarial basis  by  the  independent 
valuer is charged to Profit and Loss Account.

(c)  Liability  for  accumulated  compensated  absences  of  employees   is 
ascertained  for on actuarial valuation basis and provided for as  per  the 
Company rules.

XIII. Borrowing Costs

Borrowing costs that are attributable to the acquisition or construction of 
qualifying assets are capitalised. Other borrowing costs are recognised  as 
an expense in the period in which they are incurred.

XIV. Provisions, Contingent Liabilities and Contingent Assets

Provisions  are  recognised only when there is a present  obligation  as  a 
result  of  past events and when a reliable estimate of the amount  of  the 
obligation can be made. Contingent liability is disclosed for (i)  Possible 
obligations which will be confirmed only by future events not wholly within 
the  control of the Company or (ii) Present obligations arising  from  past 
events  where  it  is not probable that an outflow  of  resources  will  be 
required  to settle the obligation or a reliable estimate of the amount  of 
the obligation can not be made. Contingent Assets are not recognised in the 
financial  statements  since this may result in the recognition  of  income 
that may never be realised.

XV. Government Grants / Subsidy

Government grants, if any, are accounted when there is reasonable assurance 
that the enterprise will comply with the conditions attached to them and it 
is  reasonably certain that the ultimate collection will be  made.  Capital 
Subsidy in nature of Government Grants related to specific fixed assets  is 
accounted for where collection is reasonably certain and the same is  shown 
as  a deduction from the gross value of the asset concerned in arriving  at 
its book value and accordingly the depreciation is provided on the  reduced 
book value.

XVI. Impairment of Assets

The  Company  assesses  at each Balance Sheet date  whether  there  is  any 
indication  that an asset may be impaired. If any such  indication  exists, 
the  Company  estimates  the  recoverable amount  of  the  asset.  If  such 
recoverable  amount  of  the asset or the recoverable amount  of  the  cash 
generating  unit  to  which the asset belongs is  less  than  its  carrying 
amount,  the  carrying  amount is reduced to its  recoverable  amount.  The 
reduction is treated as an impairment loss and is recognised in the  Profit 
and Loss Account. If at the Balance Sheet date there is an indication  that 
if a previously assessed impairment loss no longer exists, the  recoverable 
amount is reassessed and the asset is reflected at the lower of recoverable 
amount  and  the  carrying amount that would have been  determined  had  no 
impairment loss being recognised.

                                      As at 31st March,       As at 31st 
                                             2011            March, 2010

                                       Rs. in    Rs. in    Rs. in    Rs. in 
                                      Million   Million   Million   Million 
B. NOTES TO FINANCIAL STATEMENTS  

1. CONTINGENT LIABILITIES NOT 
PROVIDED FOR :

Guarantees Given by the bankers on 
behalf of the Company                             160.1               106.4

Corporate Guarantees                               46.0                51.5

Letters of Credit for Imports                     166.7               505.5

Liabilities Disputed 
- Appeals filed with respect to:  

Income Tax on account of Disallowances/ 
Additions                                         290.2               446.6

Sales Tax on account of Rebate / Classification    25.6                11.4

Excise Duty on account of 
Valuation/Cenvat Credit                           318.4               314.0

ESIC Contribution on account of applicability       0.2                 0.2

Drug Price Equalisation Account 
[DPEA] on account of                               14.0                14.0

demand towards unintended benefit, including  
interest there on, enjoyed by the Company  
Demand by JDGFT import duty with 
respect to import                                  11.5                11.1

alleged to be in excess of entitlement as per 
the Advanced Licence Scheme  

Other Claims against the Company not               15.3                 6.7
acknowledged as debts  

2. Estimated amount of contracts remaining      1,032.2               986.9
to be executed on capital account [net of 
advances].  

3. REMUNERATION TO DIRECTORS  

Managerial Remuneration U/s 198  
of the Companies Act, 1956  

Salaries and Allowances                            55.1                32.3
Contribution to Provident and Other Funds           4.6                 3.2
Perquisites and Benefits                            1.9                 0.3
Commission                                          4.0                 3.7
Total                                              65.6                39.5

The  above remuneration excludes Gratuity since the same is ascertained  on 
an  aggregate  basis  for  the Company as a  whole  by  way    of  acturial 
valuation and separate values attributable to Directors is not available.  

Computation of net profit U/s 198 read with Section 309(5) of the Companies 
Act, 1956 and calculation of commission payable to directors  

Profit Before Taxation                         14,540.2             9,491.6
Add : Depreciation as per Accounts      642.3               694.7 
Loss on Sale of Investments (net)           -               334.8 
Managerial Remuneration                  65.6                39.5 
Directors Sitting Fees                    0.2                 0.2 
Provision for Doubtful Debts/Advances    12.8     720.9      19.3   1,088.5
Less: Depreciation as per Section 350 
of the Companies Act 1956               642.3               694.7 
Sundry Balances/Bad Debts Written Off    14.4                 5.1 
Profit on Sale of Investments (net)     393.1                   - 
                                      1,049.8               699.8
Net Profit                           14,211.3             9,880.3
  

                                      As at 31st March,       As at 31st 
                                             2011            March, 2010

                                       Rs. in    Rs. in    Rs. in    Rs. in 
                                      Million   Million   Million   Million 

Remuneration payable to Wholetime     
Directors including Managing 
Director 

Maximum payable @ 10% of Net                     1,421.1              988.0 
Profit as per the Companies           
Act, 1956                             

Maximum payable as approved by                     103.0               63.0  
the Shareholders                      

Actual paid as approved by                          61.6               35.8  
the Board                     
   
Commission payable to Non Executive 
Directors 

Maximum payable @ 1% of Net Profit                 142.1               98.8 
as per the Companies Act, 1956                     
                                                   
Maximum payable @ 0.25 % (previous                  35.5               24.7 
year @ 0.25 %) of Net Profit as                    
approved by the Shareholders 

Actual paid as approved                              4.0                3.7  
by the Board 

                                                             Rs. in Million
                                                  2010-11           2009-10 
4. RESEARCH AND DEVELOPMENT EXPENDITURE  

Revenue                                           1,355.9           1,277.7
Capital                                             236.1             159.0

5. Net Interest income Rs. 1,259.3 Million

(Previous Year Rs.1,048.5 Million) comprises:

Interest income

Bank Deposits                                       657.6             797.0
Loan                                                 84.7              56.2
Current Investment                                   83.1               1.4
Long term Investment                                427.6             188.6
Others                                               12.2               9.7
                                                  1,265.2           1,052.9
Interest Expense:
Fixed Loans                                           2.5               1.1
Others                                                3.4               3.3
                                                      5.9               4.4

6. INFORMATION RELATING TO 
CONSUMPTION OF MATERIALS

                                   Quantity     Value    Quantity    Value

Raw Materials and Packing Materials
Raw Materials- (in 000 KGs)        12,521.5   6,555.7   14,016.7   6,452.3

Raw Materials-(In Kilo Litres)      24,362.9             25,826.7

Packing/Other Materials                    *     626.9          *     639.3

Total                                          7,182.6              7,091.6

*Information can not be furnished as the items involved are numerous.

None  of  the  items  individually  account for  more  than  10%  of  total 
consumption.


                                                  2010-11     2009-10
                                                Rs. in              Rs. in 
                                               Million             Million
Imported and Indigenous                %         Value     %         Value

Raw Materials and Packing Materials
Imported                               41.44   2,976.5     44.38   3,147.3
Indigenous                             58.56   4,206.1     55.62   3,944.3
Total                                 100.00   7,182.6    100.00   7,091.6
Stores and Spares
Imported                                0.53       1.8      1.03       3.3
Indigenous                             99.47     337.3     98.97     319.3
Total                                 100.00     339.1    100.00     322.6

7. INFORMATION RELATING TO LICENSED CAPACITY AND PRODUCTION:

                                                  2010-11          2009-10
Formulation (Tablets/Capsules/
Parenterals/Ointments)
(Nos in Million)

Licensed Capacity                          Not Applicable   Not Applicable

Installed Capacity*                               7,157.4          7,216.3

Actual Production (including loan license)        2,085.7          2,544.4

Bulk Drugs/Chemicals
Licensed Capacity                          Not Applicable   Not Applicable

Installed Capacity* (In Kilo Litres)              1,181.7          1,093.6

Actual Production (including loan 
license) (Rs.In 000 Kgs)                          2,252.5          2,227.2

(*as certified by the Management)


8. INFORMATION RELATING TO TURNOVER, PURCHASE OF GOODS AND STOCKS 

                                                           Rs. in Million
                                 Turnover             Purchase of Goods  
                           Quantity       Value    Quantity        Value 

Formulations (Qty Million)

2010-11                     2,473.0     15,918.0     361.2       1,751.7 
2009-10                     2,788.1     13,884.2     268.1       1,329.0 

Bulk Drugs/Chemicals (Qty in 000 Kgs)

2010-11                     2,252.7      3,909.7      13.1           8.5 
2009-10                     2,294.1      4,602.9      10.2           2.7 

Others:

2010-11                                     30.1                     6.6 
2009-10                                     41.7                    38.7 

Total

2010-11                                 19,857.8                 1,766.8 
2009-10                                 18,528.8                 1,370.4 

                                                           Rs. in Million
                               Opening Stock             Closing Stock
                            Quantity      Value       Quantity       Value

Formulations (Qty Million)

2010-11                        206.0       388.7       180.0         317.0
2009-10                        181.6       362.4       206.0         388.7

Bulk Drugs/Chemicals 
(Qty in 000 Kgs)

2010-11                        134.0       386.2       146.9         651.1
2009-10                        190.7       602.5       134.0         386.2

Others:

2010-11                                        -                         -
2009-10                                        -                         -

Total

2010-11                                    774.9                     968.1
2009-10                                    964.9                     774.9

                                              Year ended         Year ended
                                        31st March, 2011   31st March, 2010
                                          Rs. in Million     Rs. in Million

9. INCOME/EXPENDITURE IN FOREIGN CURRENCY

Income
Exports (FOB basis)                               8,963.6           8,389.5
Interest                                              0.9               9.8
Others                                               41.1             109.0
Expenditure
Raw Materials (CIF basis)                         2,722.9           3,003.9
Packing Materials (CIF basis)                       337.3             242.6
Capital Goods (CIF basis)                           903.5             242.0
Spares and Components (CIF basis)                    76.1              26.4
Professional Charges                                206.2             226.2
Overseas Travel                                      82.1              80.4
Others                                              828.8             807.5

10.  The  net  exchange gain of Rs.307.3 Million  (Previous  Year  gain  of 
Rs.36.4  Million)  is included under various heads in the Profit  and  Loss 
account.

11.  Disclosures under the Micro, Small and Medium Enterprises  Development 
Act, 2006:

(a)  An amount of 33.0 Million (Previous Year Rs.14.8 Million)  and  Rs.NIL 
(Previous  Year Rs.NIL) was due and outstanding to suppliers as at the  end 
of the accounting year on account of Principal and Interest respectively.

(b) No interest was paid during the year.

(c)  No interest is payable at the end of the year under Micro,  Small  and 
Medium Enterprises Development Act, 2006.

(d)  No  amount  of  interest was accrued and unpaid  at  the  end  of  the 
accounting year.

The above information and that given in Schedule 12 - 'Current  Liabilities 
and  Provisions'  regarding Micro, Small and Medium  Enterprises  has  been 
determined to the extent such parties have been identified on the basis  of 
information  available  with the Company.This has been relied upon  by  the 
auditors.

12.  Disclosure  with  respect  to Accounting  Standards  notified  by  the 
Companies (Accounting Standards) Rules, 2006 :

(i) Related Party Disclosure - as per Annexure A'

(ii) Accounting Standard (AS-20) on Earnings Per Share:

                                                     2010-11        2009-10

Profit After Tax - used as Numerator for 
calculating Earnings per share                      13,838.0        8,986.5

Weighted Average number of Shares used in 
computing basic & diluted earnings per share   1,035,581,955  1,035,581,955

Nominal Value Per Share (in Rs.)                           1              1

Basic & Diluted Earnings Per Share (in Rs.)             13.4            8.7

Consequent to the approval of the members of the Company and upon requisite 
regulatory  compliance, during the year, one equity share of Rs.5  each  of 
the Company is sub-divided into five equity shares of Rs.1 each fully paid-
up.  The  Earnings  Per Share of Rs.1 each has been restated  for  all  the 
corresponding  periods  in accordance with Accounting Standard  (AS-20)  on 
'Earnings Per Share' as notified under The Companies (Accounting Standards) 
Rules, 2006. 

                                                 2010-11           2009-10
                                           Rs.in Million     Rs.in Million

(iii) Accounting Standard (AS-17) on 
Segment Reporting

(a) Primary Segment

The Company has identified 'Pharmaceuticals'
as the only primary reportable business segment.

(b) Secondary Segment (by Geographical Segment)
India                                             10,171.8        9,348.8
Outside India                                      9,686.0        9,180.0
Total Sales                                       19,857.8       18,528.8

In  view  of the interwoven/intermix nature of business  and  manufacturing 
facility, other segmental information is not ascertainable.

(iv) Accounting Standard (AS-15) on Employee benefits

Contributions  are made to Recognised Provident Fund/ Government  Provident 
Fund, Family Pension Fund, ESIC and other Statutory Funds which covers  all 
regular   employees.  While  both  the  employees  and  the  Company   make 
predetermined contributions to the Provident Fund and ESIC, contribution to 
the Family Pension Fund are made only by the Company. The contributions are 
normally  based  on a certain proportion of the employee's  salary.  Amount 
recognised  as  expense  in respect of these  defined  contribution  plans, 
aggregate to Rs.108.1 Million (Previous year Rs.90.8 Million)

                                                            Rs. in Million
                                                    Year ended 31st March, 
                                                        2011         2010

Contribution to Provident Fund                         102.5         87.4

Contribution to Employees State 
Insurance Scheme (ESIC)                                  5.5          3.3
and Employees Deposit Linked Insurance (EDLI)

Contribution to Labour Welfare Fund                      0.1          0.1

In  respect of Gratuity, Contributions are made to LIC's  Recognised  Group 
Gratuity  Fund Scheme based on amount demanded by LIC of  India.  Provision 
for Gratuity is based on actuarial valuation done by independent actuary as 
at the year end. Actuarial Valuation for Compensated Absences is done as at 
the  year end and the provision is made as per Company rules  amounting  to 
Rs.43.2  Million (Previous Year Rs.38.8 Million) and it covers all  regular 
employees. Major drivers in actuarial assumptions, typically, are years  of 
service  and  employee compensation. After the issuance of  the  Accounting 
Standard 15 on Employee Benefits', commitments are actuarially  determined 
using  the Projected Unit Credit' method. Gains and losses on  changes  in 
actuarial assumptions are accounted for in the Profit and Loss account.

                                                             Rs. in Million
                                                     Year ended 31st March, 
                                                           2011        2010

Category of Plan Assets : The Company's Plan Assets 
in respect of Gratuity are funded through the Group 
Scheme of the LIC of India.

In respect of gratuity (funded):

Reconciliation of liability recognised in the Balance 
sheet

Present value of commitments (as per Actuarial Valuation)    248.3    212.7
Fair value of plan assets                                    274.2    228.5
Net asset in the Balance sheet                                25.9     15.8

Movement in net liability recognised in the Balance sheet

Net liability / (assets) as at the beginning of the year    (15.8)   (44.8)
Net expense recognised in the Profit and Loss account         29.0     60.2
Contribution during the year                                (39.1)   (31.2)
Net liability / (assets) in the Balance sheet               (25.9)   (15.8)

Expense recognised in the Profit and Loss account

Current service cost                                          25.2     18.6
Interest cost                                                 18.3     12.1
Expected return on plan assets                              (20.7)   (16.5)
Actuarial loss                                                 6.2     46.0
Expense charged to the Profit and Loss account                29.0     60.2

Return on plan assets

Expected return on plan assets                                20.7     16.5
Actuarial gain                                                 3.3      3.3
Actual return on plan assets                                  24.0     19.8

Reconciliation of defined-benefit commitments

Commitments as at the beginning of the year                  212.7    142.4
Current service cost                                          25.2     18.6
Interest cost                                                 18.3     12.1
Paid benefits                                               (17.4)    (9.7)
Actuarial loss                                                 9.5     49.3
Commitments as at the year end                               248.3    212.7

Reconciliation of plan assets

Plan assets as at the beginning of the year                  228.5    187.2
Expected return on plan assets                                20.7     16.5
Contributions during the year                                 39.1     31.2
Paid benefits                                               (17.4)    (9.7)
Actuarial gain                                                 3.3      3.3
Plan assets as at the year end                               274.2    228.5

The  actuarial  calculations used to estimate commitments and  expenses  in 
respect  of  gratuity and compensated absences are based on  the  following 
assumptions  which if changed, would affect the commitment's size,  funding 
requirements and expense:

Discount rate                                                8.25%    8.00%
Expected return on plan assets                               8.25%    8.00%
Expected rate of salary increase                             6.00%    6.00%
Mortality                                            LIC (1994-96) Ultimate

The  estimates  of  future salary increases, considered  in  the  actuarial 
valuation,  take  into account inflation, seniority,  promotion  and  other 
relevant factors such as supply and demand in the employment market.



                                                Rs. in Million
                                             Year ended 31st March, 
                                     2011    2010     2009     2008   2007

Experience adjustment
On plan liabilities                  17.5    56.5      5.2    126.9    3.1

On plan assets                        3.3     3.3      3.9      2.4    1.2

Present value of 
benefit obligation                  248.3   212.7    142.4    106.4   75.0

Fair value of plan assets           274.2   228.5    187.2    104.0   83.5

Excess of (obligation over 
plan assets)/

plan assets over obligation          25.9    15.8     44.8    (2.4)      -

The  contribution expected to be made by the Company during financial  year 
ending 31st March, 2012 is 35.5 Million.

(v) Accounting Standard (AS-19) on Operating Leases

(a)  The company has obtained certain premises for its business  operations 
(including  furniture and fittings, therein as applicable) under  operating 
lease  or  leave  and  license agreements. These  are  generally  not  non-
cancellable and range between 11 months to 5 years under leave and licence, 
or  longer for other lease and are renewable by mutual consent on  mutually 
agreeable  terms. The Company has given refundable interest  free  security 
deposits in accordance with the agreed terms.

(b)  Lease  payments are recognised in the Profit and  Loss  Account  under 
'Rent' in Schedule 17.


13. Investment Purchased and Sold during the Year

Mutual  Fund  Units  (Units  of Face Value of  Rs.10  Each,  unless  stated 
otherwise)

                                                        2010-11            
                                         Units  Purchase Value  Sales Value
                                       In Nos.        Rs. in        Rs. in 
                                                     Million       Million 

AIG Mutual Fund (*)                    416,710        466.7          470.7 
Axis Mutual Fund (*)                 1,009,567      1,050.7        1,051.8 
Baroda Pioneer Mutual Fund         259,183,237      2,750.1        2,758.7 
Bharti AXA Mutual Fund (*)             445,569        500.0          500.9 
Birla Sun Life Mutual Fund       1,776,929,287     24,953.3       25,009.0 
Canara Robeco Mutual Fund           89,332,745      1,050.0        1,051.9 
Daiwa Mutual Fund (*)                  289,577        315.0          315.1 
DBS Chola Mutual Fund                        -            -              - 
Deutsche Asset Management          492,226,715      5,756.5        5,775.3 
Deutsche Asset Management(**)        2,884,076        365.0          365.1 
DSP Mutual Fund                     50,000,000        500.0          508.1 
DSP Mutual Fund (*)                  1,289,746      1,733.1        1,738.5 
Fidelity Mutual Fund                19,607,689        250.0          251.3 
Fortis Mutual Fund                 230,265,112      3,259.0        3,268.8 
HDFC Mutual Fund                    71,110,348      1,260.1        1,261.9 
HSBC Mutual Fund                     3,452,371         50.0           50.0 
ICICI Prudential Mutual Fund       328,068,526      3,414.4        3,432.4 
ICICI Prudential Mutual Fund(**)    66,974,317      9,343.0        9,345.5 
IDBI Mutual Fund                   196,116,534      1,980.1        1,986.3 
IDFC Mutual Fund                   126,971,449      1,509.7        1,519.4 
JM Mutual Fund                     261,515,878      3,660.1        3,692.7 
JP Morgan Asset Management         503,324,578      6,121.1        6,134.8 
JP Morgan Asset Management         503,324,578      6,121.1        6,134.8
Kotak Mutual Fund                  425,171,798      6,860.2        6,877.9
L&T India Mutual Fund               60,132,981        700.0          705.2
Morgan Stanely Mutual Fund           9,438,860        100.0          100.1
Pramerica Mutual Fund               66,398,567        665.0          667.8
Pramerica Mutual Fund (*)            3,006,177      3,060.0        3,064.2
Principal Mutual Fund               63,827,588        810.0          813.4
Reliance Mutual Fund               276,801,181      4,205.0        4,207.8
Reliance Mutual Fund (*)               198,472        250.0          251.3
Religare Mutual Fund               141,430,843      1,730.7        1,732.9
SBI Mutual Fund                    149,868,573      2,320.0        2,323.3
Shinsei Mutual Fund                          -            -              -
Shinsei Mutual Fund (*)              2,559,701      2,690.6        2,701.5
Sundaram BNP Paribas Mutual Fund    74,059,634      1,390.0        1,392.3
Taruas Mutual Fund (*)                 771,222        810.0          810.4
Tata Mutual fund                             -            -              -
Templeton Mutual Fund (*)            2,166,895      3,085.0        3,086.9
UTI Mutual Fund (*)                    558,745        593.4          594.4
                                                                          
(*) Units of Face Value of Rs.1,000 Each                                  
(**) Units of Face Value of Rs.100 Each                                   
Certificate of Deposit                                                    
(Units of Face Value of Rs.100,000 Each)                                  
                                                                          
IDBI Bank                                2,500        249.1          250.0
State Bank of Indore                    10,000        995.4        1,000.0
Axis Bank                                5,000        497.1          500.0
Oriental Bank of Commerce                9,500        941.7          950.0
Bank of India                            2,500        248.9          250.0
Canara Bank                              2,500        248.8          250.0
Bank of Maharashtra                      5,000        497.1          500.0
Corporation Bank                        10,000        996.7        1,000.0
Allahabad Bank                          20,000      1,987.7        2,000.0
United Bank of India                     5,000        496.5          500.0
Punjab National Bank                     7,500        745.0          750.0
Central Bank of India                    6,500        642.4          650.0
Federal Bank                             2,500        245.9          250.0
ING Vysha Bank                           2,500        245.8          250.0
Debentures                                                                
ETHL Communications Holdings Ltd.          250        232.2          245.6
Units of Face Value of Rs.1,000,000 Each                                  
Commercial Paper                                                          
India Infoline Ltd.                      2,000        995.5          998.4
Units of Face Value of 500,000 Each                                       

                                                        2009-10
                                         Units  Purchase Value  Sales Value  
                                       In Nos.        Rs. in        Rs. in   
                                                     Million       Million 

AIG Mutual Fund (*)                          -            -               -
Axis Mutual Fund (*)                   467,443        470.0           470.6
Baroda Pioneer Mutual Fund         471,961,898      4,880.8         4,893.2
Bharti AXA Mutual Fund (*)           1,323,588      1,450.1         1,453.1
Birla Sun Life Mutual Fund       1,313,064,099     19,875.2        19,922.8
Canara Robeco Mutual Fund           38,822,296        426.0           426.5
Daiwa Mutual Fund (*)                        -            -               -
DBS Chola Mutual Fund               74,088,548        870.0           873.0
Deutsche Asset Management        1,017,540,933     11,705.9        11,767.2
Deutsche Asset Management(**)                -            -               -
DSP Mutual Fund                     85,372,150      1,330.1         1,339.7
DSP Mutual Fund (*)                  2,422,780      3,060.0         3,060.4
Fidelity Mutual Fund               278,879,207      3,320.2         3,333.2
Fortis Mutual Fund                 912,190,062     10,960.4        11,002.3
HDFC Mutual Fund                   661,627,364     12,245.1        12,282.6
HSBC Mutual Fund                             -            -               -
ICICI Prudential Mutual Fund     1,183,651,098     15,070.2        15,114.3
ICICI Prudential Mutual Fund(**)    53,162,327      7,218.1         7,220.9
IDBI Mutual Fund                             -            -               -
IDFC Mutual Fund                   373,697,093      4,383.1         4,407.5
JM Mutual Fund                     186,522,165      2,574.1         2,580.2
JP Morgan Asset Management         292,533,033      3,415.2         3,428.8
JP Morgan Asset Management          
Kotak Mutual Fund                   84,497,852      1,470.0         1,472.1
L&T India Mutual Fund                        -            -               -
Morgan Stanely Mutual Fund          25,000,000        250.0           250.1
Pramerica Mutual Fund                        -            -               -
Pramerica Mutual Fund (*)                    -            -               -
Principal Mutual Fund              519,967,061      7,427.4         7,430.9
Reliance Mutual Fund               544,884,579      7,435.0         7,437.0
Reliance Mutual Fund (*)             4,539,867      5,580.8         5,630.2
Religare Mutual Fund               614,014,034      7,150.3         7,188.4
SBI Mutual Fund                              -            -               -
Shinsei Mutual Fund                112,570,172      1,135.0         1,136.4
Shinsei Mutual Fund (*)              2,794,682      2,840.7         2,853.7
Sundaram BNP Paribas Mutual Fund    31,608,298        470.0           470.6
Taruas Mutual Fund (*)                       -            -               -
Tata Mutual fund                    17,775,366        250.0           250.6
Templeton Mutual Fund (*)            1,869,343      2,493.0         2,499.9
UTI Mutual Fund (*)                  3,415,543      3,463.2         3,465.9

(*) Units of Face Value of 
Rs.1,000 Each

(**) Units of Face Value of 
Rs.100 Each
Certificate of Deposit
(Units of Face Value of 
Rs.100,000 Each)

IDBI Bank                                    -            -               -
State Bank of Indore                         -            -               -
Axis Bank                                    -            -               -
Oriental Bank of Commerce                    -            -               -
Bank of India                                -            -               -
Canara Bank                                  -            -               -
Bank of Maharashtra                          -            -               -
Corporation Bank                             -            -               -
Allahabad Bank                               -            -               -
United Bank of India                         -            -               -
Punjab National Bank                         -            -               -
Central Bank of India                        -            -               -
Federal Bank                                 -            -               -
ING Vysha Bank                     
Debentures
ETHL Communications Holdings Ltd.            -            -               -
Units of Face Value of 
Rs.1,000,000 Each
Commercial Paper
India Infoline Ltd.                          -            -               -
Units of Face Value of 500,000 Each

                                                       2010-11     2009-10
                                                     in Million  in Million

14. Profit / (Loss) on Sale of Investments (net)
Profit / (Loss) on Sale of Current Investments (net)      371.6    (440.7)
Profit / (Loss) on Sale of Long Term Investments (net)     21.5      105.9
393.1 (334.8)

15. Balances with Other Banks held in: 

Name of the Bank/Institution                  A        B        C        D

UBS AG Wealth Management-London              0.0      0.0      0.0      0.0
Rs.8,308 (Previous Year Rs.8,631)
Maximum Balance Rs.8,631 
(Previous Year Rs.9,490)
Credit Agricole (Suisse) S.A.Private Bank    1.4    355.3    354.5    430.5
Vietnam Export Import Bank, 
Hochiminch Branch, Vietnam                   0.4     12.1      2.7     18.3
Standard Chartered, Shanghai Branch, China   2.7     11.3      4.4     17.3
Moscow Bank, Moscow Branch, Moscow           1.2     18.2      2.4     10.2
Belvnesheconom Bank, Minsk Branch, Belarus   0.9      6.6      0.1      6.2
Tsesna Bank,Almaty Branch, Kazakhstan        0.6      6.1      0.3      5.8
Ukreixm Bank, Kyiv Branch, Ukraine           0.6      3.9      0.6      3.5
Total                                        7.8             365.0

16. Loans / Advances due from Subsidiaries

Loans
Green Eco Development Centre Ltd.            0.1      0.1        -        -
Sun Pharma De Venezuela, C.A.                1.2      1.2        -        -
Advances :Share Application Money to
Sun Pharma Global Inc. BVI                     -  1,344.0  1,344.0  2,173.4
Sun Pharma De Mexico, S.A. DE C. V.         59.9     60.3     60.3     68.4
Total                                       61.2           1,404.3

A = Balance As at 31st March, 2011 
B = Maximum Balance 2010-11 
C = Balance As at 31st March, 2010 
D = Maximum Balance 2009-10

17. Intangible assets consisting of trademarks, designs, technical knowhow, 
non  compete  fees  and  other intangible assets  are  stated  at  cost  of 
acquisition  based on their agreements and are available to the Company  in 
perpetuity. The depreciable amount of intangible assets is arrived at based 
on the management's best estimates of useful lives of such assets after due 
consideration  as  regards their expected usage, the product  life  cycles, 
technical  and  technological  obsolescence, market  demand  for  products, 
competition and their expected future benefits to the Company.

18. Legal Proceedings

The  Company  and  /  or its subsidiaries are  involved  in  various  legal 
proceedings  including product liability, contracts, employment claims  and 
other  regulatory matters relating to conduct of its business. The  Company 
carries  product liability insurance / is contractually indemnified by  the 
manufacturer,  in  an amount it believes is sufficient for  its  needs.  In 
respect  of  other  claims,  the Company  believes,  these  claims  do  not 
constitute  material litigation matters and with its  meritorious  defences 
the  ultimate disposition of these matters will not have  material  adverse 
effect on its Financial Statements.

19.  Taro Pharmaceutical Industries Ltd (Taro), a  pharmaceutical  company, 
incorporated in Israel became a subsidiary of the Company on September  20, 
2010.

20 As per the best estimate of the management, no provision is required  to 
be  made  as  per  Accounting Standard (AS) 29  as  notified  by  Companies 
(Accounting Standards) Rules, 2006, in respect of any present obligation as 
a  result  of  a  past  event that could lead  to  a  probable  outflow  of 
resources, which would be required to settle the obligation.

                                                            Rs. in Million
                                                    Year ended 31st March, 
                                                        2011          2010

21. Remuneration to Auditors (excluding service tax) :

Audit Fees                                               6.6          6.6
In any other manner, for certification etc.              0.2          0.2
Out of pocket expenses                                   0.1          0.1
Total                                                    6.9          6.9

22.  The  Company enters into Forward Exchange Contracts  being  derivative 
instruments,  which are not intended for trading or  speculative  purposes, 
but  for  hedge  purposes, to establish the amount  of  reporting  currency 
required or available at the settlement date.

A)  The  following are the outstanding Forward Exchange  Contracts  entered 
into by the Company as on 31st March, 2011

Currency                                       US Dollar  

Buy/Sell                                       Sell       

Cross Currency                                 Rs.        

Amount in Million As at 31st March, 2011       $310.0     

Amount in Million As at 31st March, 2010       $175.0     

B)  The year end foreign currency exposures that have not been hedged by  a 
derivative instrument or otherwise are given below:

a) Amounts receivable in foreign currency on account of the following :

                    Currency       As at 31st March,     As at 31st March, 
                                         2011                  2010 

                                   Amount in Million     Amount in Million 

Exports of Goods & 
Services            US Dollar       $20.6    Rs. 917.5     $14.6  Rs. 655.2

                    Euro       (Euro) 3.5    Rs. 221.3 (Euro)4.0  Rs. 240.5

                    XOF           XOF 6.1    Rs.   0.6   XOF 5.7  Rs.   0.5

                    British   (Pound) 0.6    Rs.  40.9       0.7  Rs.  48.9
                    Pound                                (Pound) 

CHF 14,500          Swiss Franc   CHF 0.0    Rs.   0.7         -          -

Loans Receivables   US Dollar        $1.3    Rs.  59.9      $1.3   Rs. 60.3

Share Application   US Dollar           -            -     $30.0  Rs.1344.0
Money 

b) Amounts payable 
in foreign currency   
on account of the 
following :   

Import of Goods 
& Services          US Dollar        $5.7    Rs. 254.3      $6.3  Rs. 280.8

                    Euro       (Euro) 0.1    Rs.   9.2 (Euro)0.3  Rs.  16.6
pound 360           
(Previous Year      British   (Pound) 0.0    Rs.   0.0   (Pound)  Rs.   0.3
euro 3,821)         Pound                                    0.0
Rs. 25,693 
                    
CHF 8,260           Swiss         CHF 0.0    Rs.   0.4         -          -
                    Franc 

AUD 5,311           Australian    AUD 0.0    Rs.   0.2         -          -
                    Dollar 

CAD 3,743           Canadian      CAD 0.0    Rs.   0.2         -          -
                    Dollar 
               
                    Chinese       CNY 0.6    Rs.   3.8         -          -
                    Yuan   

                    Japanese     JPY 13.1    Rs.   7.1   JPY 9.4    Rs. 4.4
                    Yen  

Commission Payable  US Dollar        $4.2    Rs. 188.0      $3.1  Rs. 139.6

                    Euro       (Euro) 1.3    Rs.  80.5       1.0   Rs. 58.4
                                                (Euro) 

23. Previous years' figures are restated / regrouped / rearranged  wherever 
necessary   in   order  to  conform  to  current   years'   groupings   and 
classifications.


Annexure A' to Notes on Account

ACCOUNTING STANDARD (AS-18) ' RELATED PARTY DISCLOSURE '

Names of related parties and description of relationship:

1. Subsidaries:

Alkaloida Chemical Company Zrt
Caraco Pharmaceutical Laboratories Ltd.
Chattem Chemical Inc.
Green Eco Development Centre Ltd.
OOO 'Sun Pharmaceutical Industries' Ltd.
Sun Farmaceutica Ltda (upto 30th September, 2010)
TKS Farmaceutica Ltda.
Sun Pharma De Mexico S.A. DE C.V.
Sun Pharma De Venezuela, CA
Sun Pharma Global Inc.
Sun Pharmaceutical (Bangladesh) Ltd.
Sun Pharmaceutical Industries (Europe) B.V.
Sun Pharmaceutical Industries Inc.
Sun Pharmaceutical Spain, S.L.
Sun Pharmaceuticals France
Sun Pharmaceuticals Germany GmbH
Sun Pharma Global (FZE)
Sun Pharmaceuticals Italia S.R.L.
Sun Pharmaceuticals UK Ltd.
Taro Pharmaeutical Industries Ltd.
Sun Pharmaceutical Industries (Australia) Pty. Ltd.
Aditya Acquisition Company Ltd.
Sun Pharmaceuticals (SA) (Pty) Ltd.
Sun Global Canada Pty Ltd.
Sun Pharmaceutical Peru S.A.C.
Taro Development Corporation
Sun Development Corporation I (upto 20th September, 2010)
ZAO Sun Pharma Industries Ltd.
SPIL De Mexico S.A. DE C.V.
Caraco Pharma Inc.
3Sky Line LLC
One Commerce Drive LLC
Taro Healthcare Ltd.
Taro Hungary Intellectual Property Licensing LLC
Taro Industries Ltd.
Taro International Ltd - Isaral
Taro Laboratories Ltd.
Taro Manufacturing Ltd.
Taro Pharmaceutical INC.
Taro Pharmaceutical India Pvt. Ltd.
Taro Pharmaceutical Laboratories INC.
Taro Pharmaceutical U.S.A., INC.
Taro Pharmaceuticals Europe B.V.
Taro Pharmaceuticals Ireland Ltd.
Taro Pharmaceuticals North America INC
Taro Pharmaceuticals UK Ltd.
Taro Research Institute Ltd.
Tarochem Ltd.
Morley and Company Inc.
Sun Laboratories FZE
Taro Pharmaceuticals Canada Ltd.
Sun Laboratories Inc.
Taro International Ltd - UK

2. Controlled Entity:

Sun Pharma Exports
Sun Pharmaceutical Industries
Sun Pharma Sikkim
Sun Pharma Drugs
Universal Enterprise Pvt. Ltd.

3. Key Management Personnel:

Mr. Dilip S. Shanghvi       Chairman & Managing Director
Mr. Sudhir V. Valia         Wholetime Director
Mr. Sailesh T. Desai        Wholetime Director
Mr. S. Kalyanasundaram      Chief Executive Officer and Wholetime Director

4. Relatives of Key Management Personnel:

Mr. Aalok Shanghvi          Son of Chairman and Managing Director
Ms. Khyati Valia            Daughter of Wholetime Director

5.  Enterprise under significant Influence of Key Management  Personnel  or 
their relatives: 

Sun Petrochemicals Pvt. Ltd.
Navjivan Rasayan (Gujarat) Pvt. Ltd.
Sun Pharma Advanced Research Company Ltd.

                                                           Rs. in Million
ACCOUNTING STANDARD (AS-18) ' RELATED PARTY DISCLOSURE '

Particulars             Subsidiaries      Controlled Entity  Key Management
                                                                Personnel  
                    31/03/11  31/03/10  31/03/11  31/3/10  31/3/11  31/3/10

Purchases of goods/ 
DEPB                     70.1     103.4      241.4     414.3       -      -

Caraco Pharmaceutical 
Laboratories Ltd.        22.8      78.3          -         -       -      -

Alkaloida Chemical 
Company Zrt              47.3      25.0          -         -       -      -

Sun Pharmaceutical 
Industries                  -         -      229.5     413.3       -      -

Others                      -       0.1       11.9       1.0       -      -

Purchase of Fixed Assets  0.1         -        4.6       6.4       -      -

Sun Pharmaceutical 
Industries                  -         -        4.6       6.4       -      -

Others                    0.1         -          -         -       -      -

Sale of goods/DEPB    4,658.7   3,651.0      821.6     943.0       -      -

Caraco Pharmaceutical 
Laboratories Ltd.     3,415.4   2,134.1          -         -       -      -

Sun Pharma Global 
(FZE)                   890.8     871.6          -         -       -      -

Sun Pharma Sikkim           -         -      624.4     630.3       -      -

Others                  352.5     645.3      197.2     312.7       -      -

Sale of Fixed Assets        -         -        1.2       0.3       -      -

Sun Pharma Sikkim           -         -        1.1       0.1       -      -

Sun Petrochemicals 
Pvt.Ltd.                    -         -          -         -       -      -

Sun Pharma Advanced 
Research Company Ltd.       -         -          -         -       -      -

Others                      -         -        0.1       0.2       -      -

Receiving of Service / 
Reimbursement of Expenses:

Services                    -         -       20.7      27.6       -      -

Sun Pharmaceutical 
Industries                  -         -       20.7      27.6       -      -

Sun Pharma Advanced 
Research Company Ltd.       -         -          -         -       -      -

Reimbursement of 
Expenses                 89.8      48.8          -         -       -      -

Caraco Pharmaceutical 
Laboratories Ltd.        74.8      37.1          -         -       -      -

Others                   15.0      11.7          -         -       -      -

Rendering of Service/ 
Reimbursement of 
Expenses Services        16.3      81.3          -       2.3       -      -

Caraco Pharmaceutical 
Laboratories Ltd.        16.3      71.9          -         -       -      -

Sun Pharmaceutical 
Industries Inc.             -       9.4          -         -       -      -

Others                      -         -          -       2.3       -      -

Reimbursement of 
Expenses                 51.9      48.3        0.2       0.2       -      -

Sun Pharma Global 
(FZE)                    51.7      43.7          -         -       -      -

Sun Pharma Advanced 
Research Company Ltd.       -         -          -         -       -      -

Others                    0.2       4.6        0.2       0.2       -      -

Finance (including 
loans and equity 
contributions)

Capital Contribution/ 
(Withdrawal)              1.5   2,314.1 (12,139.5) (9,482.7)       -      -

Sun Pharma Global Inc.      -   2,314.1          -         -       -      -

Sun Pharma Sikkim           -         - (10,916.3) (2,240.3)       -      -

Sun Pharmaceutical 
Industries                  -         -  (1,223.2) (7,253.9)       -      -

Others                    1.5         -        0.0      11.5       -      -

Sales of Investments        -     243.4          -         -       -      -

Sun Pharma Global Inc.      -     243.4          -         -       -      -

Loans given /Share 
Application Money         1.4   1,761.9          -       6.0       -      -

Sun Pharma De 
Venezuela, CA             1.3         -          -         -       -      -

Sun Pharma Global Inc.      -   1,761.9          -         -       -      -

Others                    0.1         -          -       6.0       -      -

Loans Received back/ 
Share Application
Money Refund          1,344.0     317.4          -       6.0       -      -

Sun Pharma 
Global Inc            1,344.0     317.4          -         -       -      -

Others                      -         -          -       6.0       -      -

Corporate Guarantees 
Given / (Released)
on behalf of         (2508.8)      15.7          -     200.0       -      -

Sun Pharma 
Global Inc          (2,508.8)         -          -         -       -      -

Sun Pharma Sikkim           -         -          -     200.0       -      -

Sun Pharma Advanced 
Research Company Ltd.       -         -          -         -       -      -

Sun Pharmaceuticals 
Italia S.R.L.               -      15.7          -         -       -      -

Interest Income             -         -        2.2       2.2       -      -

Sun Pharmaceutical 
Industries                  -        -         1.1       1.1       -      -

Sun Pharma Sikkim           -        -         1.1       1.1       -      -

Rent Income                 -        -         3.0       1.9       -      -

Sun Pharmaceutical 
Industries                  -        -         1.6       1.6       -      -

Sun Pharma Sikkim           -        -         1.4       0.3       -      -

Sun Pharma Advanced 
Research Company Ltd.       -        -           -         -       -      -

Others                      -        -           -         -       -      -

Director's Remuneration     -        -           -         -    61.6   35.8

Mr. Dilip S. Shanghvi       -        -           -         -    16.9   15.0

Mr. Sudhir V. Valia         -        -           -         -    16.9   15.0

Mr. Sailesh T. Desai        -        -           -         -     7.8    5.8

Mr. S. Kalyanasundaram      -        -           -         -    20.0      -

Apprenticeship Stipend/ 

Remuneration                -        -           -         -       -      -

Mr. Aalok Shanghvi          -        -           -         -       -      -

Ms. Khyati Valia            -        -           -         -       -      -

Remuneration 
(Partner's) Received        -        -        62.0     150.7       -      -

Sun Pharmaceutical 
Industries                  -        -        62.0     150.7       -      -

Share of profit from 
Partnership Firm            -        -    11,653.9   6,625.9       -      -

Sun Pharma Sikkim           -        -    10,786.3   4,515.5       -      -

Sun Pharmaceutical 
Industries                  -        -       867.6   2,110.4       -      -

Others (Rs.3292) 
(Previous Year (Rs.800))    -        -       (0.0)     (0.0)       -      -

Outstanding Corporate 
Guarantee to Bank       282.8  2,793.3       200.0     200.0       -      -

Sun Pharma De Mexico 
S.A. DE C.V.            133.6    134.4           -         -       -      -
{Actual Utilised Rs.Nil 
(Previous Year Rs.Nil)}

Sun Pharmaceutical 
(Bangladesh) Ltd.       133.6    134.4           -         -       -      -
{Actual Utilised 
Rs.18.4 Million
(Previous Year 
Rs.23.2 Million)}

Sun Pharma Sikkim 
{Actual Utilised 
Rs.27.6 Million             -        -       200.0     200.0       -      -
(Previous Year 
16.2 Million)}

Sun Pharma Global Inc       -  2,508.8           -         -       -      -
{Actual Utilised Rs.Nil 
(Previous Year Rs.Nil)}

Others {Actual 
Utilised Rs.Nil          15.6     15.7           -         -       -      -
(Previous Year 
Rs.12.1 Million)}

Outstanding 
receivables
/ Payables (Net)      1,899.3  2,759.7       (0.1)     (0.1)  (11.7)  (7.6)

Caraco Pharmaceutical 
Laboratories Ltd.     1,127.2    780.2           -         -       -      -

OOO 'Sun 
Pharmaceutical 
Industries' Ltd.        438.9    277.5           -         -       -      -

Others                  333.2   1,702.0      (0.1)     (0.1)   (11.7) (7.6)


Particulars          Relatives of Key   Enterprise under         Total
                        Management       significant
                        Personnel     Influence of Key
                                          Management
                                         Personnel or 
                                        their relatives
                     31/3/11  31/3/10  31/3/11  31/3/10   31/3/11   31/3/10

Purchases of goods/ 
DEPB                       -       -     0.9     1.1       312.4      518.8

Caraco Pharmaceutical 
Laboratories Ltd.          -       -       -       -        22.8       78.3

Alkaloida Chemical 
Company Zrt                -       -       -       -        47.3       25.0

Sun Pharmaceutical 
Industries                 -       -       -       -       229.5      413.3

Others                     -       -     0.9     1.1        12.8        2.2

Purchase of 
Fixed Assets               -       -     0.2       -         4.9        6.4

Sun Pharmaceutical 
Industries                 -       -       -       -         4.6        6.4

Others                     -       -     0.2       -         0.3          -

Sale of goods/DEPB         -       -    13.7    17.8     5,494.0    4,611.8

Caraco Pharmaceutical 
Laboratories Ltd.          -       -       -       -     3,415.4    2,134.1

Sun Pharma Global 
(FZE)                      -       -       -       -       890.8      871.6

Sun Pharma Sikkim          -       -       -       -       624.4      630.3

Others                     -       -    13.7    17.8       563.4      975.8

Sale of Fixed Assets       -       -     0.2    19.1         1.4       19.4

Sun Pharma Sikkim          -       -       -       -         1.1        0.1

Sun Petrochemicals 
Pvt.Ltd.                   -       -       -    19.1           -       19.1

Sun Pharma Advanced 
Research Company Ltd.      -       -     0.2       -         0.2          -

Others                     -       -       -       -         0.1        0.2

Receiving of Service / 
Reimbursement of 
Expenses:

Services                   -       -    95.2    12.4       115.9       40.0

Sun Pharmaceutical 
Industries                 -       -       -       -        20.7       27.6

Sun Pharma Advanced 

Research Company Ltd.      -       -    95.2    12.4        95.2       12.4

Reimbursement of 
Expenses                   -       -     0.5     1.1        90.3       49.9

Caraco Pharmaceutical 
Laboratories Ltd.          -       -       -       -        74.8       37.1

Others                     -       -     0.5     1.1        15.5       12.8

Rendering of Service/ 
Reimbursement of 
Expenses Services          -       -       -     3.8        16.3       87.4

Caraco Pharmaceutical 
Laboratories Ltd.          -       -       -       -        16.3       71.9

Sun Pharmaceutical 
Industries Inc.            -       -       -       -           -        9.4

Others                     -       -       -     3.8           -        6.1

Reimbursement of 
Expenses                   -       -    24.8    25.9        76.9       74.4

Sun Pharma Global 
(FZE)                      -       -       -       -        51.7       43.7

Sun Pharma Advanced 
Research Company Ltd.      -       -    24.8    25.9        24.8       25.9

Others                     -       -       -       -         0.4        4.8

Finance (including 
loans and equity 
contributions)

Capital Contribution/ 
(Withdrawal)               -       -       -       -  (12,138.0)  (7,168.6)

Sun Pharma Global Inc.     -       -       -       -           -    2,314.1

Sun Pharma Sikkim          -       -       -       -  (10,916.3)  (2,240.3)

Sun Pharmaceutical 
Industries                 -       -       -       -   (1,223.2)  (7,253.9)

Others                     -       -       -       -         1.5       11.5

Sales of Investments       -       -       -       -           -      243.4

Sun Pharma Global Inc.     -       -       -       -           -      243.4

Loans given /Share 
Application Money          -       -       -       -         1.4    1,767.9

Sun Pharma De 
Venezuela, CA              -       -       -       -         1.3          -

Sun Pharma Global Inc.     -       -       -       -           -    1,761.9

Others                     -       -       -       -         0.1        6.0

Loans Received back/ 
Share Application
Money Refund               -       -       -       -     1,344.0      323.4

Sun Pharma 
Global Inc                 -       -       -       -     1,344.0      317.4

Others                     -       -       -       -           -        6.0


Corporate Guarantees 
Given / (Released)
on behalf of               -       -       - (125.0)   (2,508.8)       90.7

Sun Pharma 
Global Inc                 -       -       -       -   (2,508.8)          -

Sun Pharma Sikkim          -       -       -       -           -      200.0

Sun Pharma Advanced 
Research Company Ltd.      -       -       - (125.0)           -    (125.0)

Sun Pharmaceuticals 
Italia S.R.L.              -       -       -       -           -       15.7

Interest Income            -       -       -       -         2.2        2.2

Sun Pharmaceutical 
Industries                 -       -       -       -         1.1        1.1

Sun Pharma Sikkim          -       -       -       -         1.1        1.1

Rent Income                -       -     1.4     0.7         4.4        2.6

Sun Pharmaceutical 
Industries                 -       -       -       -         1.6        1.6

Sun Pharma Sikkim          -       -       -       -         1.4        0.3

Sun Pharma Advanced 
Research Company Ltd.      -       -     1.3     0.6         1.3        0.6

Others                     -       -     0.1     0.1         0.1        0.1

Director's Remuneration    -       -       -       -        61.6       35.8

Mr. Dilip S. Shanghvi      -       -       -       -        16.9       15.0

Mr. Sudhir V. Valia        -       -       -       -        16.9       15.0

Mr. Sailesh T. Desai       -       -       -       -         7.8        5.8

Mr. S. Kalyanasundaram     -       -       -       -        20.0          -

Apprenticeship Stipend/
Remuneration             1.4     0.8       -       -         1.4        0.8

Mr. Aalok Shanghvi       0.9     0.5       -       -         0.9        0.5

Ms. Khyati Valia         0.5     0.3       -       -         0.5        0.3

Remuneration 
(Partner's) Received       -       -       -       -        62.0      150.7

Sun Pharmaceutical 
Industries                 -       -       -       -        62.0      150.7

Share of profit from 
Partnership Firm           -       -       -       -    11,653.9    6,625.9

Sun Pharma Sikkim          -       -       -       -    10,786.3    4,515.5

Sun Pharmaceutical 
Industries                 -       -       -       -       867.6    2,110.4

Others (Rs.3292) 
(Previous Year(Rs.800))    -       -       -       -       (0.0)      (0.0)

Outstanding Corporate 
Guarantee to Bank          -       -       -       -       482.8    2,993.3

Sun Pharma De Mexico 
S.A. DE C.V.               -       -       -       -       133.6      134.4
{Actual Utilised Rs.Nil
(Previous Year Rs.Nil)}

Sun Pharmaceutical 
(Bangladesh) Ltd.          -       -       -       -       133.6      134.4
{Actual Utilised 
Rs.18.4 Million
(Previous Year 
Rs.23.2 Million)}

Sun Pharma Sikkim 
{Actual Utilised 
Rs.27.6 Million            -       -       -       -       200.0      200.0
(Previous Year 
16.2 Million)}

Sun Pharma Global Inc      -       -       -       -           -    2,508.8
{Actual Utilised Rs.Nil
(Previous Year Rs.Nil)}

Others {Actual 
Utilised Rs.Nil            -       -       -       -        15.6       15.7
(Previous Year 
Rs.12.1 Million)}

Outstanding receivables
/ Payables (Net)       (0.2)   (0.2)    20.9    48.4     1,908.2    2,800.2

Caraco Pharmaceutical 
Laboratories Ltd.          -       -       -       -     1,127.2      780.2

OOO 'Sun 
Pharmaceutical 
Industries' Ltd.           -       -       -       -       438.9      277.5

Others                 (0.2)   (0.2)    20.9    48.4       342.1    1,742.4


For and on behalf of the Board       In terms of our report attached
                                                                    
SUNIL R. AJMERA                      For Deloitte Haskins & Sells   
Company Secretary                    Chartered Accountants          
                                     
S. KALYANASUNDARAM                   RAJESH K. HIRANANDANI          
Wholetime Director & CEO             Partner                        
                                                                    
DILIP S. SHANGHVI                    Mumbai, 28th May, 2011         
Chairman & Managing Director

SUDHIR V. VALIA
Wholetime Director

SAILESH T. DESAI
Wholetime Director

Mumbai, 28th May, 2011.

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