Leading BioSolutions Platform

Purchase Price Allocation: INR crore (Eq. US$ mn) $ 4,549 31,457 $ 139 962 $460 3,178 $ 1,036 7,162 $ 117 807 $50 348 $ 20 141 $ 1,293 8,940 Purchase Consideration + Fixed Assets Intangibles Net Working Capital Debt Others Investments Step up: Fxd. Assets + Invest. Step up: Intangibles UPL ■Negative Positive $ 111 769 Step up: Net Working Capital $ 517 3,574 Eq. US$ mn $ 2,174 15,034 Step up: Others Goodwill 54

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