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Biocon Ltd. Capital/Financing Update 2025

Dec 16, 2025

61176_rns_2025-12-16_f9c60fdf-182d-43b9-8f6a-a50f194b7d42.pdf

Capital/Financing Update

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Biocon Limited 20th KM, Hosur Road Electronic City Bangalore 560 100, India T 91 80 2808 2808 F 91 80 2852 3423 CIN : L24234KA1978PLC003417

www.biocon.com

BIO/SECL/TG/2025-26/140

December 16, 2025

December 16, 2025
To,
The Secretary
BSE Limited
Department of Corporate Services
Phiroze Jeejeebhoy Towers,
Dalal Street,Mumbai – 400 001
To,
The Secretary
National Stock Exchange of India Limited
Corporate Communication Department
Exchange Plaza, Bandra Kurla Complex
Mumbai – 400 050
Scrip Code - 532523 Scrip Symbol - BIOCON

Dear Sir/ Madam,

Subject: Intimation regarding Credit Rating

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Company has received rating letter dated December 16, 2025, from ICRA Limited (‘ICRA’) with the following rating action w.r.t. below mentioned instrument:

Sl. No. Instruments Rated Amount
(Rs. In Crores)
Rating Action
1 Long
Term
/
Short
Term-
Unallocated
450.00 [ICRA]AA+(Stable)/ [ICRA]A1+

A copy of rating rationale issued by ICRA is enclosed.

The above information will also be available on the website of the Company at www.biocon.com.

Kindly take the same on record and acknowledge.

Thanking You,

Yours faithfully,

For Biocon Limited

Digitally signed RAJESH by RAJESH UMAKAN UMAKANT SHANOY T SHANOY Date: 2025.12.16 19:13:13 +05'30'


Rajesh U. Shanoy Company Secretary and Compliance officer ICSI Membership Number: A16328

Encl.: Rating Rationale by ICRA

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December 16, 2025

Biocon Limited: Update on material event

Summary of rating action

Instrument* Previous rated amount
(Rs. crore)
Current rated amount
(Rs. crore)
Rating outstanding
Long term/Short term –
Unallocated
450.00 450.00 [ICRA]AA+ (Stable)/[ICRA]A1+
Total 450.00 450.00

*Instrument details are provided in Annexure I

Rationale

Material event

On December 06, 2025, Biocon Limited (Biocon/the company), announced vide a National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) disclosure that it would be acquiring minority stake of Mylan Inc., Serum Institute Life Sciences, Tata Capital, and Activ Pine in Biocon Biologics Limited (BBL), making BBL its wholly-owned subsidiary. The transaction, valued at approximately $1.17 billion, will be funded by Biocon through a mix of share swap (171.3 million shares of Biocon worth $773 million or Rs. 6,950 crore) and a cash payment of $400 million to Mylan Inc. The cash payment to Mylan will be made in two stages – $200 million (Rs. 1,800 crore) to be paid immediately funded through commercial paper (CP) and the remaining $200 million to be funded through a qualified institutional placement (QIP) fund. The share swap ratio has been set at 70.28 Biocon shares for every 100 BBL shares for Serum Institute Life Sciences, Tata Capital, and Activ Pine, and 61.70 Biocon shares for every 100 BBL shares for Mylan Inc., based on Biocon’s share price of Rs. 405.78. According to the company, this restructuring aims to simplify the Group’s corporate structure, eliminate the holding company discount for Biocon, and consolidate operations under Biocon. Post-integration, Biocon expects operational and commercial synergies across manufacturing, procurement, and global distribution.

Impact of material event

The proposed acquisition is expected to be strategically positive for Biocon, as it simplifies the Group structure. By making BBL its wholly-owned subsidiary, Biocon will gain full control over its largest revenue contributor (58% of consolidated revenues in FY2025), enabling better operational alignment. The integration is anticipated to deliver synergies across supply chain, procurement, and commercial operations.

From a financial perspective, the transaction values BBL at $5.5 billion equity value ($6.6 billion enterprise value) and involves a cash payment of $400 million to Mylan Inc., which will be funded through a two-step mechanism: (i) interim bridge financing via commercial paper of up to Rs. 1,800 crore and (ii) a QIP of up to Rs. 4,500 crore. The proposed QIP will be utilised to repay the aforementioned CP and pay the remaining Rs. 1,800 crore to Mylan Inc. Additionally, the Edelweiss structured debt raised in FY2024 to fund BBL’s acquisition of Viatris will be repaid by January 31, 2026, using the residual QIP proceeds.

Post-integration, while the consolidated leverage is expected to reduce as the entire structured debt gets repaid, Biocon’s adjusted net debt (excluding structured debt) is not likely to alter materially as the entire QIP proceeds will be earmarked for CP repayment and payment to Edelweiss. Key monitorable factors include the timely repayment of the CP following the successful equity raise by Biocon through a QIP. Biocon’s ability to maintain adequate liquidity and execute its deleveraging plans in a timely manner will be critical for sustaining its credit profile.

www.icra.in

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Please refer to the following link for the previous detailed rationale that captures the key rating drivers and their description, liquidity position, and rating sensitivities: Click here

Analytical approach

Analytical approach Comments
Applicable rating methodologies Corporate Credit Rating Methodology
Pharmaceuticals
Parent/Group support Not applicable
Consolidation/Standalone For arriving at the ratings, ICRA has considered the consolidated financials of Biocon. Refer
to Annexure II for the list of entities considered for consolidation.

www.icra.in

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About the company

Biocon Limited was initially set up as a joint venture (JV) between Biocon Biochemicals Limited of Ireland and Indian entrepreneur Ms. Kiran Mazumdar Shaw in 1978 to manufacture and export enzymes. After the JV partner was acquired by Unilever and the businesses were restructured, Biocon became an independent entity, and the Indian promoters bought the entire stake in 1998. In 2000, the company commissioned its first fully automated submerged fermentation plant to produce speciality biopharmaceuticals and received US Food and Drug Administration (FDA) approval for lovastatin in 2001. From being a predominantly fermentation-based active pharmaceutical ingredient (API) and enzymes manufacturer, Biocon has emerged as a research & development (R&D) based biotechnology company, having developed its own proprietary products and offering research services to global pharmaceutical majors.

Key financial indicators (audited)

Biocon consolidated FY2024 FY2025 H1 FY2026**
Operating income 14,755.7 16,319.0 8,237.4
PAT 1,382.0 1,429.4 222.0
OPBDIT*/OI 22.6% 26.8% 19.4%
PAT/OI 9.4% 8.8% 2.7%
Total outside liabilities/Tangible net worth (times) 1.2 1.1 0.9
Total debt/OPBDIT (times) 5.4 4.5 5.2
Interest coverage (times) 3.4 4.9 2.9

Source: Company, ICRA Research; **Results; All ratios as per ICRA’s calculations; Amount in Rs. crore; PAT: Profit after tax; OPBDIT: Operating profit before depreciation, interest, and taxes; * includes gain of Rs. 1,057 crore from the sale of branded formulations (BF) segment to Eris Lifesciences in FY2025

Status of non-cooperation with previous CRA: Not applicable

Any other information: None

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Rating history for past three years

Current (FY2026)
Chronology of rating history for the past 3 years
Current (FY2026)
Chronology of rating history for the past 3 years
FY2026 FY2026
FY2025
FY2024
FY2023
Instrument
Type
Amount
rated
(Rs.
crore)
Dec 16,
2025
Date
Rating
Date
Rating
Date
Rating
Date
Rating
Unallocated
Long
term/
Short
term
450.00
[ICRA]AA+
(Stable)/
[ICRA]A1+
Oct 30,
2025
[ICRA]AA+
(Stable)/
[ICRA]A1+
-
-
-
-
-
-
Fund based/
Non-fund
based –
Others
Long
term/
Short
term
-
-
-
-
Aug 30,
2024
[ICRA]AA+
(Stable)/
[ICRA]A1+
Aug 04,
2023
[ICRA]AA+
(Stable)/
[ICRA]A1+
Jun 30,
2022
[ICRA]AA+&/
[ICRA]A1+&
-
-
-
-
-
-
Nov 17,
2022
[ICRA]AA+&/
[ICRA]A1+
Fund based –
Term loan
Long
term
-
-
-
-
Aug 30,
2024
[ICRA]AA+
(Stable)
Aug 04,
2023
[ICRA]AA+
(Stable)
Jun 30,
2022
[ICRA]AA+&
-
-
-
-
-
-
Nov 17,
2022
[ICRA]AA+&
Unallocated
Long
term
-
-
-
-
-
-
-
-
Jun 30,
2022
[ICRA]AA+&
Commercial
paper
Short
term
-
-
-
-
Aug 30,
2024
[ICRA]A1+;
withdrawn
Aug 04,
2023
[ICRA]A1+
Nov 17,
2022
[ICRA]A1+

&: Under Watch with Developing Implications

Complexity level of the rated instruments

Instrument Complexity indicator
Long term/Short term – Unallocated Not applicable

The Complexity Indicator refers to the ease with which the returns associated with the rated instrument could be estimated. It does not indicate the risk related to the timely payments on the instrument, which is rather indicated by the instrument's credit rating. It also does not indicate the complexity associated with analysing an entity's financial, business, industry risks or complexity related to the structural, transactional or legal aspects. Details on the complexity levels of the instruments are available on ICRA’s website: Click here

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Annexure I: Instrument details

Date of Amount rated
ISIN Instrument name issuance Coupon rate Maturity
(Rs. crore)
Current rating and outlook
NA Long term/Short term –
Unallocated

NA
NA NA 450.00 [ICRA]AA+ (Stable)/
[ICRA]A1+

Source: Company

- Please click here to view details of lender wise facilities rated by ICRA

Annexure II: List of entities considered for consolidated analysis

Company name Biocon ownership Consolidation approach
Syngene International Limited 52.5% Full consolidation
Biocon Pharma Limited (BPL) 100.0% Full consolidation
Biocon Biologics Limited 76.8% Full consolidation
Biocon Biosphere Limited 100.0% Full consolidation
Biocon Academy 100.0% Full consolidation
Syngene Scientific Solutions Limited 52.5% Full consolidation
Syngene Manufacturing Solutions Limited 52.5% Full consolidation
Biocon SA 100.0% Full consolidation
Biocon Sdn Bhd 76.8% Full consolidation
Biocon Biologics Healthcare Malaysia SDN BHD 76.8% Full consolidation
Biocon Biologics International Limited (Formerly Biocon
Biologics UK Limited)
76.8% Full consolidation
Biocon Pharma UK Limited 100.0% Full consolidation
Biocon Biologics UK PLC (Formerly Biosimilars Newco Limited)
76.8%
Full consolidation
Biocon Biologics Inc 76.8% Full consolidation
Biocon Pharma Inc 100.0% Full consolidation
Syngene USA Inc 52.5% Full consolidation
Biocon Biologics do Brasil Ltda 76.8% Full consolidation
Biocon Biologics FZ-LLC 76.8% Full consolidation
Biocon FZ LLC 100.0% Full consolidation
Biocon Pharma Ireland Limited 100.0% Full consolidation
Biosimilars Collaborations Ireland Limited 76.8% Full consolidation
Biocon Pharma Malta Limited 100.0% Full consolidation
Biocon Pharma Malta I Limited 100.0% Full consolidation
Biocon Biologics Canada Inc 76.8% Full consolidation
Biocon Biologics Germany GmbH 76.8% Full consolidation
Biocon Biologics France S.A.S 76.8% Full consolidation
Biocon Biologics Spain S.L. 76.8% Full consolidation
Biocon Biologics Switzerland AG 76.8% Full consolidation
Biocon Biologics Belgium BV 76.8% Full consolidation
Biocon Biologics Finland OY 76.8% Full consolidation
Biocon Generics Inc 100.0% Full consolidation
Biocon Biologics Morocco S.A.R.L.A.U 76.8% Full consolidation

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Company name Biocon ownership Consolidation approach
Biocon Biologics Greece SINGLE MEMBER P.C 76.8% Full consolidation
Biocon Biologics South Africa (PTY) Ltd 76.8% Full consolidation
Biocon Biologics (Thailand) Co Ltd 76.8% Full consolidation
Biocon Biologics Philippines Inc 76.8% Full consolidation
Biocon Biologics Italy S.R.L 76.8% Full consolidation
Biocon Biologics Croatia LLC 76.8% Full consolidation
Biocon Biologics Global PLC 76.8% Full consolidation

Note: Company Annual Report FY2025

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ANALYST CONTACTS

Jitin Makkar +91 124 4545 300 [email protected]

Kinjal Shah +91 22 6114 3400 [email protected]

Mythri Macherla +91 22 6114 3435 [email protected]

Aman Mundhada +91 22 6114 3471 [email protected]

RELATIONSHIP CONTACT

L. Shivakumar

+91 22 6114 3406 [email protected]

MEDIA AND PUBLIC RELATIONS CONTACT

Ms. Naznin Prodhani

Tel: +91 124 4545 860 [email protected]

HELPLINE FOR BUSINESS QUERIES

+91-9354738909 (open Monday to Friday, from 9:30 am to 6 pm)

[email protected]

ABOUT ICRA LIMITED

ICRA Limited was set up in 1991 by leading financial/investment institutions, commercial banks and financial services companies as an independent and professional investment Information and Credit Rating Agency.

Today, ICRA and its subsidiaries together form the ICRA Group of Companies (Group ICRA). ICRA is a Public Limited Company, with its shares listed on the Bombay Stock Exchange and the National Stock Exchange. The international Credit Rating Agency Moody’s Investors Service is ICRA’s largest shareholder.

For more information, visit www.icra.in

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ICRA Limited

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Registered Office

B-710, Statesman House, 148 Barakhamba Road, New Delhi-110001 Tel: +91 11 23357940-45

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Branches

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© Copyright, 2025 ICRA Limited. All Rights Reserved.

Contents may be used freely with due acknowledgement to ICRA.

ICRA ratings should not be treated as recommendation to buy, sell or hold the rated debt instruments. ICRA ratings are subject to a process of surveillance, which may lead to revision in ratings. An ICRA rating is a symbolic indicator of ICRA’s current opinion on the relative capability of the issuer concerned to timely service debts and obligations, with reference to the instrument rated. Please visit our website www.icra.in or contact any ICRA office for the latest information on ICRA ratings outstanding. All information contained herein has been obtained by ICRA from sources believed by it to be accurate and reliable, including the rated issuer. ICRA however has not conducted any audit of the rated issuer or of the information provided by it. While reasonable care has been taken to ensure that the information herein is true, such information is provided ‘as is’ without any warranty of any kind, and ICRA in particular, makes no representation or warranty, express or implied, as to the accuracy, timeliness or completeness of any such information. Also, ICRA or any of its group companies may have provided services other than rating to the issuer rated. All information contained herein must be construed solely as statements of opinion, and ICRA shall not be liable for any losses incurred by users from any use of this publication or its contents.

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