02:20 May 20, 2013  

Sun Pharmaceuticals Industries Ltd

HSL Code: SUNPHA   |   BSE Code: 524715  |   NSE Symbol: SUNPHARMA  |   ISIN: INE044A01036
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SUN PHARMA ADVANCED RESEARCH COMPANY LIMITED

ANNUAL REPORT 2011-2012

DIRECTOR`S REPORT

Your  Directors take pleasure in presenting the Seventh Annual  Report  and 
Audited Accounts for the year ended 31st March, 2012.

                                                         (Rs. in Thousand)

Particulars                               Year ended 31st  Year ended 31st 
                                              March, 2012      March, 2011

Total Revenue                                    3,01,222         5,95,872

Loss before Depreciation and Tax                 6,90,698           55,217

Depreciation                                       31,623           29,859

Loss before Tax                                  7,22,321           85,076

Prior Year Fringe Benefit Tax 
Provision written back                                  -             (69)

Loss after Tax                                   7,22,321           85,007

Balance brought forward 
from Previous Year                               4,90,647         4,05,640

Balance carried to Next Year                    12,12,968         4,90,647

DIVIDEND

In  view of loss incurred during the year under review, your  Directors  do 
not recommend any dividend for the year.

RIGHTS ISSUE

The Members of the Company attheSixth Annual General Meeting had passed the 
special  resolution to offer, issue and allot equity shares  not  exceeding  
Rs.  200  crores  by  way of the Rights Issue or  by  way  of  a  qualified 
institutions placement or offer or otherwise. The Fund Mobilising Committee 
of the Company had approved offering equity shares of the Company on Rights 
basis  for amount not exceeding  Rs. 200 crores. The Company had  fled  the 
Draft Letter of Offer with Securities and Exchange Board of India (SEBI) on 
January 31, 2012, and with the Stock Exchanges where it is listed.

Subsequently, the Company received the in-principle approval approval  from 
The  National Stock Exchange of India Ltd., and BSE Limited in  respect  of 
the Rights Issue of the Company.

The  Company  has further received the observation letter  from  SEBI.  The 
Company has made necessary applications to the Foreign Investment Promotion 
Board  (FIPB)  and to the Reserve Bank of India (RBI) for issue  of  partly 
paid  shares to the non resident shareholders and to allow renunciation  of 
partly paid shares. The Company is awaiting the approval from FIPB and RBI, 
upon  receipt  of which the Company shall finalise and file the  Letter  of 
Offer  with SEBI. Thereafter the Funds Mobilising Committee of the  Company 
would finalise the Rights Issue price, ratio of the Rights Issue shares and 
the record date and file the final Letter of Offer with Stock Exchanges and 
open the Rights Issue.

DIRECTORS

Mr.  Dilip S. Shanghvi and Mr. Sudhir V. Valia, Directors of  the  Company, 
retire by rotation at the ensuing Annual General Meeting and being eligible 
offer themselves for reappointment.

The  terms of appointment of Dr. T. Rajamannar as Whole-time Director  will 
expire  on 3rd June, 2013, Your Directors recommend the  re-appointment  of 
Dr. T. Rajamannar as Whole-time Director for a further period of 3 years.

MANAGEMENT DISCUSSION AND ANALYSIS

The management discussion and analysis on the operations of the Company  is 
provided in a separate section and forms part of this report.

CORPORATE GOVERNANCE REPORT

Report  on  Corporate Governance and Certificate of the  Auditors  of  your 
Company  regarding compliance of the conditions of Corporate Governance  as 
stipulated in Clause 49 of the Listing Agreement with the Stock  Exchanges, 
are enclosed.

HUMAN RESOURCES

Sun  Pharma Advanced Research Company Ltd., (SPARC), which is committed  to 
do  quality  research work, has a dedicated team of around  250  employees. 
This  team  consists  of 214 scientists who are  highly  knowledgeable  and 
veterans  in their field of work. We understand and value the  contribution 
of  our  employees and take great pride in the commitment,  competence  and 
vigor shown by them which has helped SPARC to outshine its competitors.  We 
strive  to give our employees an environment which is conducive  for  their 
professional   and   personal  growth  and  empowers  them   to   inculcate 
discretionary  behavior  in  the  day-to-day  functioning  which  leads  to 
collective organizational success.

Your Directors truly appreciate the efforts and contribution by Team  SPARC 
for maintaining and further accelerating the growth pace.

Information  as per Section 217(2A) of the Companies Act, 1956,  read  with 
the  Companies  (Particulars  of  Employees) Rules,  1975  as  amended,  is 
available  at  the registered office of your Company. However, as  per  the 
provisions  of  Section  219(1)(b)(iv)  of the said  Act,  the  Report  and 
Accounts  are  being  sent to all shareholders of the  Company  and  others 
entitled  thereto  excluding  the aforesaid  information.  Any  shareholder 
interested  in obtaining a copy of this statement may write to the  Company 
Secretary at Mumbai office or Registered office address of the Company.

PUBLIC DEPOSITS

The  Company has not accepted any deposits from the Public during the  year 
under review, under the provisions of the Companies Act, 1956 and the rules 
framed thereunder.

INFORMATION  ON  CONSERVATION  OF ENERGY,  TECHNOLOGY  ABSORPTION,  FOREIGN 
EXCHANGE EARNINGS AND OUTGO:

The  additional  information relating to  energy  conservation,  technology 
absorption, foreign exchange earnings and outgo, pursuant to Section 217(1) 
(e)  of  the  Companies Act, 1956 read with the  Companies  (Disclosure  of 
Particulars in the Report of the Board of Directors) Rules, 1988, is  given 
in Annexure and forms part of this Report.

DIRECTORS` RESPONSIBILITY STATEMENT:

Pursuant  to the requirement under Section 217(2AA) of the  Companies  Act, 
1956,  with  respect to Directors` Responsibility Statement, it  is  hereby 
confirmed:

(i)  that in the preparation of the annual accounts for the financial  year 
ended  31st  March,  2012, the applicable accounting  standards  have  been 
followed along with proper explanation relating to material departures;

(ii)  that the Directors have selected appropriate accounting policies  and 
applied  them  consistently  and made judgements and  estimates  that  were 
reasonable  and prudent so as to give a true and fair view of the state  of 
affairs of the Company at the end of the financial year and on the loss  of 
the Company for the year under review;

(iii)  that  the Directors have taken proper and sufficient  care  for  the 
maintenance   of  adequate  accounting  records  in  accordance  with   the 
provisions  of the Companies Act, 1956 for safeguarding the assets  of  the 
Company  and for preventing and detecting fraud and  other  irregularities; 
and,

(iv) that the Directors have prepared the annual accounts for the financial 
year ended 31st March, 2012 on a `going concern` basis.

AUDITORS:

Your   Company`s  auditors,  M/s.  Deloitte  Haskins  &  Sells,   Chartered 
Accountants,  Mumbai,  retire at the conclusion of the  forthcoming  Annual 
General Meeting. Your Company has received a letter from them to the effect 
that  their  re-appointment,  if  made, will  be  in  accordance  with  the 
provisions of Section 224(1-B) of the Companies Act, 1956.

ACKNOWLEDGEMENTS:

Your  Directors wish to thank all stakeholders and  business  partners-your 
Company`s bankers, the medical profession and business associates for their 
continued  support  and valuable co-operation. The Directors also  wish  to 
express  their gratitude to investors for the faith that they  continue  to 
repose in the Company.

                              For and on behalf of the Board of Directors

Place: Mumbai                 Dilip S. Shanghvi
Date : 2nd May, 2012          Chairman & Managing Director

ANNEXURE TO DIRECTORS` REPORT

CONSERVATION OF ENERGY Power and Fuel Consumption

Our  operations are not energy intensive. However the Company endeavors  to 
optimize  the use of energy and has taken adequate steps to  avoid  wastage 
and  use  the latest technology & equipment, wherever feasible,  to  reduce 
energy consumption.

TECHNOLOGY ABSORPTION

A. Research and Development

1. SPECIFIC AREAS IN WHICH R&D IS CARRIED OUT BY THE COMPANY

Sun  Pharma Advanced Research Company Ltd (SPARC Ltd) works  on  innovation 
and  new product development for global markets. It undertakes projects  in 
innovative research and technology for new chemical entities (NCE`s) or new 
molecules, and novel drug delivery systems (NDDS).

New Chemical Entities (NCE`s)

The  thrust  areas of research programs for new molecules or  new  chemical 
entities (NCE`s) are:

* Design and development of therapies for 

Allergy
Inflammation 
Cancer

*  Design  and  development of pro-drugs (chemical  delivery  systems)  for 
currently marketed drugs that have poor oral absorption profile.

Allergy

SUN-1334H  is  a novel selective histamine H1 receptor antagonist  for  the 
therapy  of  allergic  disorders such as seasonal  and  perennial  allergic 
rhinitis,  urticaria,  etc. This molecule has finished  phase  II  clinical 
studies  in USA and in India, chronic toxicity studies are  ongoing,  Phase 
III  studies of the oral Sun1334H will commence once the data from the  TQT 
studies  is  completely  analyzed and found acceptable. It  has  also  been 
developed  as an eye-drop for ophthalmic indications. IND filed in the  US, 
phase  II  clinical  trials by ocular administration  has  been  completed. 
However, considering the results from clinical phase 2 POC study in the US, 
we are evaluating further clinical development of 1334H ophthalmic solution

Inflammation

SUN-597  is  a locally acting anti-inflammatory  glucocorticoid  replicator 
agonist,  belonging  to the category called  "soft  steroids".  Preclinical 
development  has  been completed for SUN-597 for use in  the  treatment  of 
allergic rhinitis and asthma, administered as nasal spray and as a  inhaled 
product.  For  nasal spray, Phase I studies (dose escalation,  both  single 
dose and repeat dose) in healthy human subjects for assessing the safety of 
Sun  0597 nasal formulation have been completed in India.  IND  application 
for  phase 2 studies in patients with allergic rhinitis has been  filed  in 
Germany.  For the inhaled product, preclinical toxicity is ongoing and  IND 
filing  is likely in FY13. A topical cream and ophthalmic formulations  are 
also under development, with IND filings planned for both in FY13.

Pro-drugs

Anticonvulsant/ Modification of absorption

Our  lead  molecule, SUN-44 is a pro-drug of the  currently  marketed  drug 
gabapentin  which  is used for the treatment of  neuropathy  and  seizures. 
Investigational  new drug application (IND) has been approved in India  for 
conducting clinical trials,and Phase I is planned in FY13.

Muscle relaxant/ Modification of absorption

Our  lead  SUN-09  is a pro-drug of a currently marketed  drug  used  as  a 
skeletal  muscle  relaxant for the treatment of spasticity related  to  CNS 
disorders. Phase I studies have now been completed satisfactorily with  the 
IR tablet, where no dose limiting toxicity was observed. Phase I studies of 
the slow release formulation of Sun-09 have been completed in Ql FY13.

Anticancer:  For  Sun-K706 preclinical studies to  demonstrate  safety  and 
efficacy  are underway. Toxicity studies that are required for  filing  IND 
application are expected to be completed by Q4 FY13. IND filing is expected 
to be done in FY13.

Novel Drug Delivery Systems (NDDS)

In the drug delivery systems research (NDDS) platform technologies that are 
being developed are:

* Oral Controlled release systems

Gastric retention systems (GRS) 
Matrix system (wrap-matrix)

* Targeted drug delivery-injection

Nanoparticle based products (Nanotecton)

* Biodegradable injections/implants

* Topical drug delivery systems

Novel device for inhaled drugs
SMM technology for ophthalmic solution
GFR technology for ophthalmic solution

ORAL CONTROLLED RELEASE SYSTEMS

Gastro retentive innovative device (GRID)

An  innovative gastro retentive system (GRS) has been devised  that  allows 
longer retention in the stomach and improves gastrointestinal absorption of 
drugs   that   have  a  narrow  absorption  window.   The   mechanism   for 
gastroretention is based on flotation, size expansion and mucoadhesion. SPA 
for  Baclofen  GRS has been approved by the USFDA. Baclofen  GRS  has  been 
filed using the 505 B2 route, and will enter Phase III clinical trials  for 
spasticity Baclofen GRS has been launched in India.

Wrap Matrix

This multi-layered matrix-based tablet offers controlled release with  just 
once  a  day dosing. Levetiracetam, an anti-epileptic will be  filed  as  a 
505b2 in the US.

For  a  skeletal  muscle relaxant. Phase I has  been  completed  in  India. 
Several other products including a cardiovascular, an anticancer and a  CNS 
agent are in development.

INJECTABLE TARGETED DRUG DELIVERY

Nanotechnology  based  delivery  systems  (Nanotecton)  enables   selective 
delivery of cytotoxic drugs to cancerous tissues. In this technology, drugs 
are  encapsulated  within nanoscale carriers  derived  from  biocompatible/ 
biodegradable  polymers and lipids. Two products, PICN and DICN  are  under 
development.

BIODEGRADABLE INJECTIONS/IMPLANTS

Depot formulations using biodegradable polymers obviate the requirement  of 
frequent  injections of certain drugs in case of ailments such  as  hormone 
dependant  cancers. The depot technology developed by us  uses  long-acting 
microparticles.

A  peptide  drug using this technology is in development.  Our  product  is 
manufactured in a proprietary, automated manufacturing unit. Our process of 
manufacturing  microspheres  is  cleaner compared  to  the  other  products 
available  in the market which uses class 2 solvents in  large  quantities. 
Also, the manufacturing process is industry-scale.

Novel device for inhaled drugs

A  newly engineered dry powder inhalation device which  enables  convenient 
and uniform dose administration of drugs for asthma and COPD. The device is 
small, convenient to carry and have a simple three step operating  sequence 
- "open-inhale-close". The device has being developed to comply with the US 
and  European  FDA  requirements.  Phase III  studies  in  India  had  been 
successfully completed and the product was launched in the domestic  market 
in 2011. For the US, we are using the 505 (b)(2) route, and intend to  file 
an IND.

SMM technology for ophthalmic formulations

After clinical trial, a BAK free latanoprost OD has been launched in India. 
IND  has  been  approved  at  the USFDA.  The  product  is  under  clinical 
development for the US.

GFR technology for once a day ophthalmic formulations

A significant advantage over currently available glaucoma therapy,  Timolol 
OD ophthalmic solution has been commercialized in the Indian Market.  SPARC 
is also pursuing the 505(b)(2) route for development of this technology for 
combination of Timolol and Latanoprost for the US. This combination product 
uses salient features of two technologies and is under clinical development 
for India and the US.

BENEFITS DERIVED AS A RESULT OF THE ABOVE R&D

SPARC  has been working on technology intensive, longer  duration  projects 
with  uncertain  timeframes. NCE`s upon commercialization are  expected  to 
provide patients with better treatment options or safer side effect profile 
for the disorders for which these therapies are being developed.

2.   The  new  drug  delivery  systems  under  development   are   platform 
technologies  that  can  be  developed for  several  different  drugs.  The 
eventual  commercialization  of such NDDS products would  provide  patients 
with  newer  dosage  forms  that are safer,  more  effective  in  terms  of 
availability in the body, and easier for the patient to take or to  nursing 
staff to administer.

3. FUTURE PLAN OF ACTION

New Chemical Entities (NCE`s)

Allergy -SUN-1334H

- Pilot TQT studies with the oral Sun 1334H formulation are ongoing

- For ophthalmic formulation, a Phase II study to assess efficacy of  1334H 
in  allergic conjunctivitis in conjunctival allergen challenge (CAC)  model 
has been completed in the USA.

Chronic toxicity studies are ongoing. 

Inflammation - SUN-0597

- Completed phase I clinical studies by intranasal route

-  IND application for Phase II studies in patients with allergic  rhinitis 
has been filed in Germany and has been approved in Q2 FY13,

For the inhalation product, preclinical toxicity studies are in progress.

For  the  dermal  product, preclinical  studies  are  ongoing.  Formulation 
development is likely to be completed by Q4 FY13.

-  For the ophthalmic formulation of Sun 0597, preclinical studies for  the 
selection of appropriate strength and formulation are ongoing.

Pro-drug - SUN-44

IND has been approved by the regulatory authority in India. Phase I  trials 
are to be initiated in FY13.

Pro-drug - SUN-09

Phase  I  studies  of  the slow release formulation  of  Sun-09  have  been 
completed in Ql FY13.

Sun K706

Preclinical  studies to demonstrate its safety and efficacy  are  underway. 
Toxicity  studies  are expected to be completed by Q4 FY13. IND  filing  is 
expected to be done in Ql FY14.

Novel Drug Delivery Systems (NDDS)

ORAL CONTROLLED RELEASE SYSTEMS

Gastro retentive innovative device (GRID)

Baclofen GRS has already been launched in India. The product will now enter 
Phase III in the US.

Study in alcohol dependence is ongoing.

Wrap matrix system

One  ANDA  based on this technology (Venlafaxine ER) has been  approved  by 
USFDA  and  launched  in  the US. Two more ANDAs  are  filed  and  awaiting 
approval.  Levitiracetam will be filed as a 505b2 in the US. An  anticancer 
agent, a cardiovascular drug and a CNS drug are under development.

INJECTABLE TARGETED DRUG DELIVERY

Nanoemulsion

PICN-  Phase  II/III  study  in  metastatic  breast  cancer  has  completed 
enrolment.

DICN-  Phase I in patients with solid tumors has been completed  in  India. 
Phase I in NSCLC is planned in FY2013.

BIODEGRADABLE INJECTIONS/IMPLANTS

Phase  III  in  acromegaly patients has been  completed  with  satisfactory 
results, IND is expected to be filed in the US in FY13.

DRY POWDER INHALER

Product launched in India. Pre IND meeting completed for the US, IND likely 
to befiled in FY13.

SMM TECHNOLOGY FOR OPHTHALMIC FORMULATIONS

Latonoprost eye drops have been launched in India. Phase III study for  the 
US has completed enrollment. NDA filing is likely in FY13.

GFR TECHNOLOGY FOR ONCE A DAY OPHTHALMIC

FORMULATIONS

Timolol  Maleate  based on this technology is marketed in India An  NCE  is 
also under development.

One combination product (Latanoprost and Timolol) based on this  technology 
is  under  development. Phase III efficacy and safety study is  ongoing  in 
India, Pre IND meeting is planned for FY13.

                                                           Rs. in Thousand  
4. EXPENDITURE ON R&D                             Year ended    Year ended
                                                 31st March,   31st March,
                                                        2012          2011  
                                            
a) Capital                                            42,281        51,590

b) Revenue                                          9,89,171      6,49,809

c) Total                                           10,31,452      7,01,399

d) Total R&D                                          356.0%        120.2%
expenditure as % 
of Total Turnover

B. Technology Absorption, Adaptation and Innovation

1.  Efforts  in brief, made towards technology absorption,  adaptation  and 
innovation.

The  Company  continues its efforts to develop Innovative  and  Novel  Drug 
Delivery System and new chemical entities.

2.  Benefits  derived  as  a  result of  the  above  efforts  e.g.  Product 
improvement, cost reduction, product development, import substitution.

Innovative  NCE and NDDS programs will eventually bring new  and  effective 
products to market. While developing NCE`s all efforts are taken to  ensure 
that the process is efficient and environment friendly. These products,  if 
and when commercialized, will help patients lead better lives.

3. Your company has not imported technology since its inception.

                                                            Rs. in Thousand  
C. Foreign Exchange Earnings and Outgo               Year ended  Year ended
                                                    31st March, 31st March, 
                                                           2012        2011

1. Earnings                                            1,60,444    4,21,474
2. Outgo                                               4,92,063    2,48,195

MANAGEMENT DISCUSSION AND ANALYSIS

INDUSTRY STRUCTURE AND DEVELOPMENTS

Innovative  Pharma  R&D  in  India  continues  to  build  the  skill  base, 
infrastructure  and  framework of regulation to move to the next  stage  of  
research  evolution. This year saw the entry of India`s first  indigenously 
developed molecule, (Ranbaxy`s antimalarial, Arterolane), in world markets. 
The  first permission for phase II research in India, for  home-grown  stem 
cell-based  therapeutics was given this year (DCGI approval to  Stempeutics 
for Stemcell in several indications from osteoporosis to type 2  diabetes). 
The  first  of  the late stage licensing in deals for  Indian  pharma  also 
happened  this  year  (Piramal`s  deal  for  Bayer`s  Florbetaben  used  in 
diagnosis for Alzheimers).

These research initiatives from Indian companies address world markets  and 
are  important  validations of the caliber of R&D work being  done  in  the 
country. That too, in an environment that saw international companies react 
to  cost  pressure by pruning research budgets, cutting R&D  pipelines  and 
having to justify pricing on comparative effectiveness and efficacy.

When  the Indian pharma sector began serious investments in drug  discovery 
in  the  country in the early 1990`s, it began with certain  advantages  on 
account  of  the  strong generic industry - such as  strong  chemistry  and 
formulation  skills  and high quality institutes across  the  country.  One 
drawback  that  often  has been stated was the lack  of  clinical  research 
skills.  But now these have begun to reach a critical mass  with  expertise 
coming from international CROs and clinical research divisions  established 
by Indian companies.

The  necessary national clinical research framework has also  evolved  over 
the years. The National Biotech Regulatory Authority Bill that is  awaiting 
consideration  by  the  Parliament,  is  expected  to  regulate  the   safe 
deployment  and development of biotech products. The health ministry, in  a 
separate  move,  has  also issued the final draft of  the  health  research 
policy.  In a move that would assist companies that follow  internationally 
accepted clinical trial practices, the government made the registration  of 
ethics  committees  mandatory. Also, a Clinical Trials  Registry  has  been 
created   and   the   registration  of  all   clinical   trials   including 
bioavailability/bio-equivalence studies have been made mandatory in  India. 
The regulatory framework that research requires is gradually being put into 
place,  though several industry experts have pointed to a need  to  balance 
caution with speed.

Starting  out  with reverse engineering skills, the sector  has  now  built 
capabilities  across  a wide spectrum of R&D -genomics,  custom  synthesis, 
physical  and  chemical  analysis,  in vitro and  ex  vivo  studies,  ADME, 
efficacy  studies  in animal models, animal  toxicology,  biopharmaceutics, 
biological  sciences  such  as molecular  biology,  pharmacology,  clinical 
pharmacology, data management and statistics.

An  impending  shortage of skills, especially in biological  sciences,  has 
been  highlighted in the past. Both government and private initiatives  are 
attempting  to  address  this  shortfall in  biological  sciences  such  as 
molecular   biology,  pharmacology,  toxicology,   clinical   pharmacology. 
Private-public  partnership is one of the ways that is  being  increasingly 
adopted  for  addressing this skill shortage. For  instance,  the  National 
Center  for Biological Sciences has instituted an innovation one-stop  shop 
called  C  Camp  that seeks to bridge the gap between lab  and  market,  by 
fostering innovation and turning technology into products.

One of the key reasons that has often been quoted for the industry`s slower 
than expected growth is lack of funding. But this might be changing.  While 
compared to the developed world, there possibly isn`t enough risk  capital, 
but there have been instances of venture capitalists beginning to invest in 
the seed funding stage as well. Another as yet nascent source of funding is 
the  government.  The  Department  of  Pharmaceuticals  is  setting  up   a  
Rs.10,000  cr venture fund to incentivize drug discovery and innovation  in 
the country.

Indian pharma companies earn revenues out of branded generics in India  and 
rest of world markets, but invest in high risk R&D. The cost of bringing  a 
new  molecule  to market globally is estimated by experts  at  around  $800 
million.  Industry  experts  estimate that on an  average,  out  of  10,000 
molecules  being  developed, only one or two are likely  to  reach  market. 
Indian companies at this point have limited capacity to take this risk.  Of 
course,  this  should  change once the first  few  completely  indigenously 
developed products reach market. Any demonstration of success will  attract 
investment and interest.

One  way  that companies seek to address this resource gap is  through  co-
development  tie-ups, partnering with a much larger multinational in  order 
to focus on specific areas, or working jointly with a smaller company  that 
has the requisite technical expertise.

Over the last few years, new developmental pipelines from in-house R&D have 
begun to dry up for large multinationals. One reason for this is  stringent 
expectations at the USFDA. Another reason is that new leads address complex 
therapies and may be more prone to failure.

Pharma  R&D  in  developed  countries  is  becoming  increasingly   costly, 
requiring  a  relook  at basic competencies, research  areas  and  returns, 
sometimes  requiring  a look at smaller, below-the-radar  opportunities.  A 
number of new drugs approved for marketing reflects this renewed focus.  Of 
the  35  drugs  that  the USFDA  cleared  last  year,  several  represented 
therapeutic  advances such as the first drug for Hodgkin`s lymphoma in  the 
last  thirty  years and the first lupus drug in ffty  years.  While  larger 
companies  have  been  reducing  unproductive  R&D  investments  to  better 
conserve  resources  and  focus on specific therapies,  the  trend  of  new 

molecules  being  licensed  in and/ or acquired from  smaller  or  boutique 
pharma companies, or even university departments, continues.

Another  interesting trend worth considering is the effort of the  National 
Institutes  of  Health in the US to work systematically  with  industry  to 
repurpose  and  re-examine old and new drugs and discarded  leads  for  new 
uses. This effort, "repositioning" has found several successes, such as the 
development   of  thalidomide  for  leprosy  and  multiple  myeloma.   This 
initiative  is considering drugs across a wide list: off  patent  generics, 
branded  blockbusters,  experimental candidates and abandoned  products.  A 
database of molecules has been created, with over 8000 alternatives.

The  USFDA  is also looking at ways to fast  track  research.  Experimental 
drugs  that show a big effect early in development for treating serious  or 
life-threatening  diseases could possibly get a faster and cheaper path  to 
U.S.  approval,  under a proposal currently with the  Congress.  U.S.  drug 
regulators would be able to label such treatments "breakthrough"  therapies 
and work with companies to speed up clinical trials, for example by testing 
the drugs for a shorter time or enrolling fewer patients.

An  emerging  trend  is that of pharma companies  and  venture  capital  or 
private equity funds partnering for specific projects or entire  pipelines, 
in exchange for a stake. In such cases, several rounds of capital  infusion 
happen  before  if and when a product reaches market.  Since  R&D  projects 
carry  uncertain  time  frames and high  risks,  private  equity  companies 
typically  invest in a portfolio of leads or companies in order  to  better 
balance  the  risks.  Yet, at the risk of repetition, a  critical  mass  in 
research  may  be  reached only after the first  few  successes  of  Indian 
research reach market.

OPPORTUNITIES AND THREATS

Most  Indian  companies, like SPARC, have been focusing on  addressing  two 
areas:  analogue chemistry for new chemical entities with improved  profles 
of validated targets and the development of novel drug delivery systems for 
existing  or  new molecules speally designed to address a  certain  issue 
with current therapy or offer advantages.

While  the country continues to lead for outsourced services such  as  data 
management, statistics and biometrics, countries across South East Asia and 
some countries across Central Europe, as well as BRICS and China are moving 
up  the ranks. While we benefa on account of a broad range of  skills,  any 
substantial  shift in the cost differential will work against  the  sector. 
Experts estimate that the wage and cost differentials may normalize over  a 
decade.

Biotech  is  being  viewed as the next ITlike  sector.  Several  non-pharma 
companies  have entered this space - Samsung, Fulm, Sony to name  a  few. 
This new competition can change competitive intensity fundamentally.

There are reports of non-pharma companies developing drug technologies as a 
corollary - IBM`s nanotechnology skills and expertise which has helped them 
develop a nanotech based drug to fght antibiotic resistance, for instance.

As global multinationals set up R&D centers in India, which over the longer 
term  increases the talent pool in the country, this directly  exerts  wage 
pressure on the limited talent pool in the newer areas of research such  as 
biology.

There is a serious need for upgrading the quality of support services, such 
as  the  quality  of  preliminary  and  continuing  training,  quality  and 
timeliness  of support services from local or supplementary vendors.  There 
is  a concern, too, as to whether our administrative setup  for  regulatory 
work and patents is capable of handling both the complexity of new research 
and a large volume of patent applications.

If India has to compete with developed markets for a share of the  research 
pie, a renewed focus on speed across the concerned areas will be  required. 
To  kickstart  this  initiative, the Government of India  has  announced  a 
public-private partnership with 50% public funding. The Government  intends 
to catapult India to a top 5 pharma innovation hub by 2020, so that one out 
of every 5 to 10 drugs discovered worldwide originates from India.

Regulatory  lead  time  when applicable, speed of  patient  recruitment  in 
clinical  research,  availability  of  high tech  solutions  such  as  high 
throughput  instrumentation  and remote data capture  are  other  important 
factors that need to be considered for speedy execution.

PERFORMANCE HIGHLIGHTS 

1. NDDS PROJECTS

Considerable progress was made on some of the NDDS projects that the  SPARC 
team is working on. Products based on seven NDDS platform technologies  are 
being  developed,  including  oral, injectable and  topical  dosage  forms. 
Products using each of these platforms have reached the Indian market other 
than the nano particulate injection platform.

a. ORAL

1. Gastro Retentive Innovative Device (GRIDT)
2. Controlled Release Technology - Wrap matrixT

b. INJECTABLES

1. Nanoparticulate formulations

2. Biodegradable depot injections

C. TOPICAL

1. Dry powder inhaler and nasal sprays
2. SMM technology for ophthalmic formulations
3. GFR technology for once-a-day ophthalmic formulations

a. ORAL

1. GASTRO RETENTIVE INNOVATIVE   DEVICE (GRID(TM))

This  is an ideal once-a-day delivery system for drugs that  are  otherwise 
absorbed only from the upper part of the intestine, or drugs that may  have 
a  low  solubility in intestinal fluid. However, since  most  dosage  forms 
would  transit  the stomach rather quickly, it is difficult to  make  these 
into long acting or controlled release formulations.

Longer  retention  in  the stomach improves absorption of  drugs  that  are 
absorbed from the stomach.

This oral dosage form can be designed to offer a combination of instant and 
sustained  drug  release  profiles and can be  tailored  to  meet  specific 
disease profiles.

Since  the medication is released over 8 hours, the tablet can be  designed 
as once-a-day and offer better patient compliance.

Baclofen  GRS,  a once-a-day capsule to treat muscle spasticity,  had  been 
launched in India and has been welcomed by the medical fraternity.

BACLOFEN GRS

Spasticity  is  a  neurological  condition in  which  certain  muscles  are 
continuously  contracted. Estimates place the incidence at over 12  million 
worldwide.  Spasticity  may  also be associated  with  common  neurological 
disorders  like multiple sclerosis, stroke, cerebral palsy and spinal  cord 
injury or a trauma-related injury.

Baclofen  and Tizanidine are the drugs of choice for  treating  spasticity. 
Baclofen is the largest prescribed drug for this indication, worldwide.

Baclofen GRS uses a proprietary GRIDT system which ensures longer retention 
in  the  stomach,  hence providing optimum  bioavailability.  Baclofen  GRS 
eliminates  frequent  day  and night time dosing and  reduces  the  adverse 
effects from peak concentration, specially sedative effects.

After extensive clinical trials, Baclofen ER capsules in six strengths  are 
being marketed in India.

Baclofen  GRS has been fled using the 505(b)(2) route and will enter  Phase 
III  clinical trials for spasticity This trial is being initiated  after  a 
special  protocol assessment (SPA) and agreement by the USFDA. The  purpose 
of the Baclofen GRS Phase III Clinical study is to assess whether  Baclofen 
ER capsules demonstrate efficacy and safety in the treatment of spasticity.

2. CONTROLLED RELEASE TECHNOLOGY - WRAP MATRIX (TM)

This  oral delivery system is designed to offer symptom control of  a  drug 
administered  once-a-day  which would otherwise have to  be  taken  several 
times a day.

Usually,  controlled  release  dosage  forms of very  high  dose  and  high 
solubility products are eithervery large and difficult to swallow, or  tend 
to release drug faster.

A combination of instant and long-term release is also tough to achieve  in 
the  same  tablet. With SPARC`s proprietary Wrap Matrix(TM)  technology,  a 
multi-layered  matrix-based tablet of such drugs offers controlled  release 
with  just  once-a-day  dosing  without creating too  bulky  a  tablet  for 
products requiring a large daily dose.

Levetiracetam,  an anti-epileptic with high solubility and very large  dose 
has  been  developed as a 1000 mg and 1500 mg tablet and  bioequivalent  to 
Keppra. This will be fled as a 505(b)(2) in the US.

A  skeletal  muscle relaxant with an ultra short half life  that  has  been 
designed to offer better therapeutic action over the repeat dose IR product 
currently  available,  is  in  clinical studies. Phase  I  study  has  been 
completed in India.

A  controlled release formulation has been developed for  a  cardiovascular 
agent  with high dose and high solubility. Combinations with various  drugs 
that have complementary mechanisms of action are under development.

For  an  anticancer combination, Phase I studies are planned. For  one  CNS 
agent  in  a new indication, proof of concept is planned. For  another  CNS 
agent with very high solubility, pharmacokinetic studies are ongoing.

Several  controlled  release products based on this  technology  have  been 
launched  in India, and have earned decent prescribersupport. They  include 
molecules   like   Metoprolol  (antihypertensive)   &   its   combinations, 
Ropinirole, Pramipexole & Bupropion.

Venlafaxine ER (antidepressant), based on this technology, has already been 
approved by EU & USFDA. Two more ANDAs have been fled with the USFDA.

Products with a very high dose can be formulated into an  easier-to-swallow 
tablet  using  this  technology.  Since  the  release  profile  with   this 
technology is not simple to copy, the risk of generics is limited.

b. INJECTABLES

1. SELF DIPERSING NANOPRATICLE TECHNOLOGY - NANOTECTON

Water  insoluble anticancer drugs have two issues with their use  -  first, 
toxic  surfactants  often  have  to be used to  solubilize  the  drug;  and 
secondly,  such drugs not only reach the tumor tissues but also  reach  and 
penetrate healthy tissues in the body.

The anticancer drugs that we`ve created using SPARC`s novel self dispersing 
nanoparticle  technology platform addresses these challenges. The  products 
that  we  have  developed  using  this  technology,  deliver  higher   drug 
localization  to  the  cancer cells, use lesser excipients  and  deliver  a 
higher dose.

Using   self  dispersing  nanoparticle  technology,  SPARC  has   developed 
Paclitaxel  Injection Concentrate for Nanodispersion (PICN)  and  Docetaxel 
Injection Concentrate for Nanodispersion (DICN).

Usually, when anticancer drugs have to be administered, special preparation 
is  required  -  premedication with antihista-mines  or  steroids,  use  of 
special  infusion bags/bottles and in line filters. Products made with  our 
technology  do not need such preparation. Our product has a quick and  easy 
one  step dilution and infusion. Since infusion time is shorter with  these 
nanotech products, hospital stay could be shorter.

PACLITAXEL INJECTION FOR NANODISPERSION (PICN)

Taxanes are the most successful drug class for solid tumors, and  molecules 
like  Paclitaxel  and  Docetaxel are blockbusters  owing  to  significantly 
higher  response  rates and survival advantages in a wide  range  of  solid 
tumors.

Paclitaxel is the established standard of care for advanced cancers such as 
those of the breast, lung, ovary, prostate, cervix, esophagus and  stomach, 
urinary tract and bladder, as well as head & neck.

Despite its success, Paclitaxel has some limitations - a high incidence and 
severity   of  toxicities,  such  as  hypersensitivity,   neutropenia   and 
peripheral neuropathies.

Some  of  the  excipients used to dissolve the anticancer  can  also  cause 
hypersensitivity.

Abraxaner, the world`s first reformulated Paclitaxel, tries to address this 
issue of toxicity.

Abraxane  (R)  has  several  advantages -  pre-medication  with  high  dose 
corticosteroids  and  antihistamines  is not required,  a  higher  dose  of 
Paclitaxel  can  be  delivered  As  a  result,  Abraxane  (R)  commands   a 
significant premium to generic Paclitaxel.

However,  one  drawback is that Abraxane (R) uses  solvent-processed  human 
serum  albumin. The use of albumin poses risk of immunogenicity  and  viral 
infection,  specially  in  a  patient with  lowered  immunity.  Dosing  and 
administration are complex and time consuming.

Abraxane(R) was also found to be linked to higher incidence of side effects 
like neuropathy compared to conventional Paclitaxel.

Our  product,  PICN  is  a  novel  formulation  of  Paclitaxel  that   uses 
proprietary   nanoparticle   platform  technology,  Nanotecton.   In   this 
formulation,  the drug achieved 30% higher concentration in tumour  tissues 
compared to reported numbers for conventional Paclitaxel in animal studies.

For PICN, the patient does not need to be prepared by giving high doses  of 
steroids,  antihistamines  and antiemetics. No inline filters  and  special 
infusion sets are required. The medication also shows a linear, predictable 
response even at higher doses.

Unlike  Abraxane(R),  quick and easy "one step" dilution  and  infusion  is 
offered,  with  a shorter infusion time. Our product had shown  a  superior 
safety profile compared to Abraxaner, observed in Phase I clinical study in 
India.

After extensive preclinical studies, Phase I clinical trials were completed 
in   36  patients  with  metastatic  breast  cancer.  Our  product   showed 
significantly  lower  neutropenia  and neuropathy  and  a  superior  safety 
profile compared to reported data for Abraxane(R).

There  was  no  hypersensitivity reaction in  patients  treated  with  PICN 
despite the lack of pre-medication.

For  India - Phase II/III study in metastatic breast cancer  has  completed 
enrolment oftargeted 180 patients.

Indication  of equivalent efficacy and safety compared to  Abraxane(R)  was 
observed in this ongoing Phase II/III clinical study.

The  PICN  -  Phase III clinical study will be conducted  to  evaluate  the 
safety and efficacy of PICN at a selected dose and compare it with standard 
approved treatment in patients with metastatic breast cancer.

Filing for Indian approval is planned in Q3 2013.

For the US, we plan to use the 505 (b) (2) route to register this  product, 
an IND has been fled.

Studies  of  PICN in combination therapy with a platinum  compound  with  a 
higher dose, as well as a weekly dosing study that uses a lower dose,  have 
now begun.

DOCETAXEL INJECTION CONCENTRATE FOR NANODIS PERSION

Using similar technology as that used for PICN, SPARC has developed a  self 
dispersing nanoparticle Docetaxel. This novel formulation avoids the use of 
toxic solvents that are used in the conventional Docetaxel.

In animal studies, the formulation was found to be safe at doses up to  7.5 
times   the  conventional  formulation.  Our  formulation   also   achieved 
significantly higher concentration in tumors compared to reported data  for 
the innovator brand.

In  Phase I clinical trials in patients with solid tumors is  completed  in 
India,  doses up to 150 mg/sq mt were found to be tolerated and  effective. 
Compared to this, the usual dose that Docetaxel is administered is from 60-
100  mg/ sq. mt. A poster on the outcome of Phase I study was presented  at 
the American Society of Clinical Oncology in June 2012 in Chicago.

For  DICN also, the patient does not need  premedication  of  steroids  and 
antihistamines. No inline filters and special infusion sets are required.

The extension of our nanoparticle technology platform to this product is  a 
validation  that  the  platform technology  works  across  numerous  water-
insoluble molecules.

A Phase Ib study in NSCLC patients is planned for FY 2013. For the US, this 
product will be fled as a 505 (b) (2).

2. BIODEGRADABLE IMPLANTS/INJECTIONS 

SPARC  has developed a proprietary Depot Technology with biocompatible  and 
biodegradable  micron size polymer particles that contains the drug in  its 
matrix and offer long term systemic delivery of the drug. In this  delivery 
system,  the  drug  is encapsulated within microspheres from  where  it  is 
gradually released.

The  treatment of serious conditions such as prostate  cancer,  acromegaly, 
etc. requires long term maintenance of drug levels in the body, often  over 
several months or years. Drugs used for these indications are not  suitable 
for  oral use and have very short half life when given by parenteral  route 
thus  requiring daily or frequent injections, which is cumbersome  for  the 
patient.

One  solution  involves  use of a depot or reservoir  from  which  drug  is 
released over a long period. Our Company has developed Octreotide Depot Inj 
(1 month) and Octreotide Depot Inj (3 months) which offers rapid onset  and 
prolonged  release  over months. Since uniform blood  levels  are  reached, 
there are no peaks and valleys that are seen with frequent daily doses.

Since  this  is  a  simple  injection  by  IM/SC  routes;  it  requires  no 
specialized  training for administration and the injection volume  is  also 
low, which has better patient acceptance.

Our product is manufactured in a proprietary, automated manufacturing  unit 
with stringent controls and sophisticated analytical equipment.

Based on this technology, Somatostatin analogue microspheres for one  month 
and three-month release are under development.

SOMATOSTATIN ANALOGUE MICROSPHERES (OCTREOTIDE)

Somatostatin  analogues  are used to treat acromegaly  and  growth  hormone 
dependent cancers. Since Somatostatin has a short half life, it needs to be 
administered 3-4 times per day. Our scientists have created a 1 month  long 
single injection that offers tailored release of the drug.

Our process of manufacturing microspheres is cleaner compared to the  other 
products  available  in  the market which use class  2  solvents  in  large 
quantities. Also, the manufacturing process is industry-scale.

A  Phase  III  study  in  acromegaly  patients  has  been  completed   with 
satisfactory results and a brand has been launched in India.

Activities are ongoing for an IND fling of this product in US. IND fling of 
this product is planned in US Q3 2013.

A similar product designed to release the drug over a three-month period is 
currently under development.

A few CNS agents are also being investigated as injectable depot systems.

C. TOPICAL

1. DRY POWDER INHALER

Asthma affects over 300 million patients worldwide. Total asthma market  in 
developed  countries (US, Europe and Japan) was valued at $ 34  billion  in 
2010. Inhalation drugs contribute 70% of this market.

Inhaled  short  and  long-acting  beta  agonists  and  corticosteroids  are 
fundamental  to  the  treatment  of  asthma.  Dry  Powder  Inhalers  (DPIs) 
containing long-acting beta agonists and inhaled corticosteroids constitute 
the  largest  drug class with sales of $ 10.4 billion and market  share  of 
54%.

SPARC`s Salmeterol and Fluticasone DPI (Starhaler(TM) device offers a  pre-
metered 60 dose device that is activated by inhalation.

Our  device is small, convenient and easy to carry. Our device is  easy  to 
use  across pediatric, geriatric and adult patient populations. The  device 
delivers uniform dose independent of breathing flow rate. What is more, the 
device is designed to avoid double dosing.

Our device is specially designed in such a manner that it delivers the drug 
at  50%  of  the  dose of the branded product and  still  offers  the  same 
efficacy.  Our  product has demonstrated comparable efficacy  to  Seretider 
Accuhaler in a 113 patients Phase III clinical trial in India.

Certain  features have been added that make it user-friendly - there  is  a 
visual,  audible and tactile feedback upon dose administration. A  glow-in-
the-dark  feature  ensures  easy night-time use. There  is  a  feature  for 
assisting visually impaired, as reminderto refill device, when eight  doses 
remain.

A Phase III study in India had been successfully completed. In this head-on 
trial  versus  the  innovator  device,  Seretider  Accuhaler,  SPARC`s  DPI 
demonstrated statistically and clinically significant improvement from  the 
base line on all efficacy parameters studied. There was also a reduction in 
use  of  rescue  medication, by day and night  time  asthma  symptoms.  The 
efficacy and safety was comparable to the innovator device. SPARC`s DPI has 
been launched in the domestic market in 2011.

For the US, we are using the 505 (b) (2) route, a pre IND meeting has  been 

completed with the USFDA and the initial response seems to be positive.  An 
IND is likelyto befiled in FY2013.

2. SWOLLEN MICELLE MICROEMULSION (SMM) TECHNOLOGY

SMM  technology is a platform technology for solubilizing ophthalmic  drugs 
with  limited or no water solubility. This technology does not require  the 
use  of  quaternary ammonium preservative/  surfactants  like  Benzalkonium 
Chloride (BAK) which may be damaging to the eyes.

Glaucoma is a type of optic neuropathy characterized by progressive  injury 
to  the  retinal  ganglion cells. Elevated intraocular  pressure  (IOP)  is 
considered the primary cause of the optic nerve damage.

Glaucoma  is said to be the second leading cause of blindness globally  and 
is estimated to have a global incidence of 65 million glaucoma patients.

Prostaglandin  analogues such as Latanoprost are the first  line  treatment 
for  glaucoma  and  form the largest drug  class.  The  currently  marketed 
Latanoprost  product  contains  the  preservative,  Benzalkonium   Chloride 
("BAK").  BAK not only acts as a preservative, but it also solubilizes  the 
drug  in its micelle structure and is used in almost double  quantity  than 
normally   required.   Chronic  exposure  to  BAK   containing   ophthalmic 
formulation  results in serious ocular toxicities viz., loss of  tear  film 
stability and damage to corneal and conjunctival surface.

SPARC  has developed BAK-free Latanoprost eye drops using  SMM  Technology. 
This  is a patented formulation of Latanoprost with the same  strength  and 
dosing  as  the  market leader Xalatanr. Removal of  BAK  reduces  tearing, 
burning, itching and hence reduces drainage from the surface of the eye.

Our  brand of Latanoprost, Latoprost RT has gained good prescriber  support 
in the Indian market.

Prior to the launch, SPARC had completed a 4-week, randomised,  multicenter 
Phase  III  study with 100 subjects to compare the safety and  efficacy  of 
SPARC`s Latanoprost with Xalatan. Clinically and statistically  significant 
reductions  in  IOP  were observed with  SPARC`s  Latanoprost.  Safety  and 
efficacy outcomes were comparable to Xalatan. A 8-week study on 25 subjects 
demonstrated improved tear breakup time and overall ocular surface  disease 
index scores after switching patients from a BAK -containing Latanoprost to 
the BAK-free Latanoprost.

Previously, an IND had been approved at the USFDA. The USFDA had required a 
Phase  III  study for product registration, enrolment for  which  has  been 
completed.

The  LSLV (last subject last visit) has been completed in April this  year. 
The NDA fling is planned in Q4 FY 2013.

GEL FREE RESERVOIR (GFR) TECHNOLOGY

Chronic eye ailments like glaucoma typically require drugs to be  instilled 
several  times a day. To increase the duration of action of such drugs  and 
to localize drug action with minimal systemic absorption, also to create  a 
clear and non irritant formulation, SPARC has developed Gel Free  Reservoir 
(GFR) technology.

Gel  Free Reservoir technology platform consists of a unique polymer  ratio 
that  shows synergistic increase in viscosity without the loss  of  clarity 
and flow property. Timolol Maleate once-a-day ophthalmic solution developed 
by our Company has been launched in India to very good acceptance. Prior to 
the launch, SPARC had completed a 6-week, randomized, multicenter Phase III 
study  with  100  subjects to compare the safety and  efficacy  of  SPARC`s 
Timolol once daily with Timoptic twice daily. Clinically and  statistically 
significant reductions in IOP were observed with SPARC`s Timolol.  Efficacy 
and  safety  was  comparable to Timoptic. The physical  properties  of  our 
product  are similar to natural tears. The product has the  characteristics 
of  an  ideal  eye drop - clear colorless  solution,  bioadhesive  yet  non 
sticky.

An NCE is also being developed using this technology.

LATANOPROST AND TIMOLOL COMBINATION ONCE-A-DAY OPHTHALMIC

Both  these drugs - Latanoprost and Timolol, have different  mechanisms  of 
action.  In over 40% of patients with glaucoma, a combination of  drugs  is 
required  to  be given. However, if these drugs are given  singly  and  one 
after  the  other,  there  is  a strong likelihood  of  the  drug  that  is 
administered first, being washed out.

This  product is being developed combining essential features of  both  SMM 
Technology  and GFR Technology Latanoprost and Timolol are  existing  drugs 
used  for  the  treatment of glaucoma. Typically, these drugs  need  to  be 
instilled lifelong.

Our  product contains BAK-free Latanoprost for improved  ocular  retention. 
Removal of BAK reduces tearing, burning, itching and hence reduces drainage 
from the surface of the eye. Another advantage is that our product contains 
Latanoprost in an unbound form, which also enables its partition across eye 
tissues.

The  second  active ingredient in our formulation is  Timolol.  Timolol  is 
typically instilled into the eye 2-3 times a day. SPARC`s unique Timolol OD 
formulation  traps  the  drug in a viscous  matrix.  However,  this  unique 
polymer  mix has been created with similar properties as natural tears,  so 
there  is  no  change in visibility for the patient.  Timolol  is  released 
gradually  from this matrix during the course of the day. This  Timolol  OD 
has clinically been proven to be equal to twice-a-day Timolol.

Our  combination product contains essential features of our two  ophthalmic 
platform technologies.

SPARC  is  pursuing the 505(b)(2) route for development  of  this  delivery 
system.

The Phase III efficacy and safety study is ongoing in India, for  marketing 
approval  in  India.  The interim data is encouraging. The  study  will  be 
completed in Q2 FY 2013.

Subsequently,  SPARC will also be initiating Phase III, active  controlled, 
non-inferiority clinical study. Pre-IND meeting with USFDA is planned in Q3 
FY 2013 to understand the requirements for further clinical development  in 
the US.

PERFORMANCE HIGHLIGHTS 

2. NEW CHEMICAL ENTITIES

Over  the  last few years, we`d shared data about the projects  related  to 
therapeutic  analogues/bioavailability modification that the team at  SPARC 
has been working on. We believe that these projects, which are more focused 
on  chemistry, offer a better handle on risk, resources and  timelines  for 
new  molecule  research,  where uncertainty in  development  timelines  and 
clinical outcomes is inherent.

This  antiallergic  antihistamine, the first of SPARC  Ltd`s  molecules  is 
being   developed   for  oral  and  topical  (eyedrop   and   nasal)   use. 
Antihistamines  are  prescribed  in  conditions  like  allergic   rhinitis, 
urticaria, hay fever, conjunctivitis and pruritis.

1) SUN 1334H

Sun  1334H  offers  an  advantageous  pharmacological  and  safety  profile 
compared to the currently marketed antihistamines.

In preclinical studies, Sun 1334H showed efficacy as a potent antihistamine 
and  selective H1 blocker with fast onset and long duration of action.  Sun 
1334H also showed good anti-inflammatoryactivity.

A  two-year-long  carcinogenicity  study in animal models,  with  the  oral 
formulation

of Sun 1334H, as a part of chronic toxicity studies, has been completed and 
the initial results are quite encouraging.

On account of the cardiac toxicity seen with oral antihistamines, the USFDA 
requires  submission  of safety data on thorough QT (TQT) studies  at  very 
high  doses. The pilot TQT studies with the oral Sun 1334H formulation  are 
ongoing and the initial results seem to be favorable.

Phase  III studies of the oral Sun 1334H will commence once the  data  from 
the  TQT studies is completely analyzed and found acceptable. Renal  safety 
study in human volunteers is planned.

Sun 1334H is also being studied for ophthalmic conditions like pink eye  or 
allergic  conjunctivitis.  In  preclinical studies  as  we  had  previously 
shared,  a 0.3% solution of Sun 1334H eye drop showed a good inhibition  of 
allergen and histamine induced conjunctivitis on once-a-day dosing. Chronic 
toxicity  for  the  eyedrop formulations is ongoing. In  a  Phase  I  study 
conducted in India with the eyedrops, it was found to be well tolerated  by 
healthy  volunteers.  A Phase II study to assess efficacy of Sun  1334H  in 
allergic conjunctivitis in conjunctival allergen challenge (CAC) model  has 
been  completed  in  the  USA. Sun 1334H was shown  to  be  safe  and  well 
tolerated. At the highest dose, 0.45% Sun 1334H showed clinically effective 
prevention of ocular itching with onset of action at fifteen minutes.

Although  not  clinically  significant, 0.15% and 0.45%  Sun  1334H  showed 
statistically significant effect for 8 hours. Chronic toxicity studies  are 
ongoing  for the ophthalmic formulation. However, considering  the  results 
from  the Phase II proof of concept (POC) study, we are evaluating  further 
clinical development of Sun 1334H ophthalmicsolution.

Sun  0597 is a topical glucocorticoid that we are currently developing  for 
administration as a nasal spray for allergic rhinitis and as an  inhalation 
product.  We are also contemplating development of this molecule later  for 
other  topical  applications  viz.  ophthalmic  and  dermal.   Non-systemic 
glucocorticoids  are used to treat inflammations of the airway, skin,   eye  
and  gastrointestinal tract.

However, long term use of glucocorticoids in chronic inflammatory disorders 
can  result  in undesirable side effects  such  as  hypothalamus-pituitary-
adrenal   axis   suppression,  osteoporosis,   lowered   immunity,   growth 
suppression,  behavioural  changes and lipid metabolism changes.  Sun  0597 
appears  to be a novel, safer glucocorticoid with a  promising  therapeutic 
index.

In  preclinical studies, Sun 0597 administered through the nasal route  had 
shown good efficacy in animal models for inflammation, as well in models of 
asthma  and rhinitis. The oral bioavailability as well as the  plasma  half 
life  was  very low and therefore the molecule is expected to  show  a  low 
likelihood of systemic side effects.

II) SUN 0597

Sun 0597 had also demonstrated in preclinical screens a higher  therapeutic 
index compared to the currently marketed corticosteroids, which means  that 
it is likely to be safer for long term use.

Phase  I  studies (dose escalation, both single dose and  repeat  dose)  in 
healthy  human  subjects  for  assessing  the  safety  of  Sun  0597  nasal 
formulation have been completed in India and molecule was found to be  safe 
and well tolerated. In Phase I single dose escalating study, there were  no 
safety issues up to a dose of 3200 mcg. In Phase I multiple dose escalating 
study, S0597 was found to be safe and well tolerated when given up to doses 
of 3200 mcg/day for 14 days.

IND  application for Phase II study in patients with allergic rhinitis  has 
been fled in Germany in April and the study is planned to start in Q2  this 
year.

For  the inhalation product, preclinical toxicity studies are in  progress. 
IND  fling  to the Drug Controller General of India is expected  by  Q4  FY 
2013.

For  the  dermal  product, preclinical  studies  are  ongoing.  Formulation 
development is likely to be completed by Q4 FY 2013. IND fling is  expected 
by Q4 FY 2013.

For  the  ophthalmic formulation of Sun 0597, preclinical studies  for  the 
selection of appropriate strength and formulation are ongoing.  Formulation 
development is expected to be completed by Q2 FY 2013. IND fling is  likely 
by Q4 FY 2013.

Baclofen  is the standard drug of choice for the treatment  of  spasticity. 
However,  it  has  a narrow absorption window in the  intestine  and  after 
absorption,  is rapidly cleared from the blood. To offer  adequate  symptom 
relief, the drug has to be administered frequently.

Our  lead,  Sun 09 is a prodrug of Baclofen and is being developed  as  "an 
efficient Baclofen". Unlike Baclofen, this NCE would avoid a narrow  window 
of absorption, enabling absorbtion throughout the length of the  intestine, 
thus offering better systemic availability from an equivalent dose.

In  extensive  animal studies, Sun 09 had shown good efficacy  without  any 
additional safety concerns.

Phase I studies have now been completed satisfactorily with the IR  tablet, 
where  no dose limiting toxicity was observed. Phase I studies of the  slow 
release formulation of Sun 09 have been completed in Q1 FY 2013.

Sun  44, a prodrug of Gabapentin, is being developed as a  Gabapentin  with 
improved  pharmacokinetic  profile. Gabapentin, an analogue  of  the  brain 
neurotransmitter GABA, is prescribed in the treatment of epilepsy, as  also 
for  the  treatment  of neuropathic pain, restless leg  syndrome  and  mood 
disorders.

Gabapentin has a non-linear dose dependent bioavailability - as the dose is 
increased,  the  percentage of absorption decreases. This  is  because  the 
transport mechanism in the intestine gets saturated at a higher dose level. 
Also,  the expression of the transporter that links with the  molecule  and 
carries it across the gastrointestinal tract tissues, may vary from patient 
to  patient.  Besides, the molecule is also  excreted  relatively  rapidly, 
hence  there  is a great deal of variation in patients  responding  to  the 
drug.

Sun  44  has  been designed to address  this  bioavailability  issue.  Once 
absorbed,  Sun  44 is converted to Gabapentin. In animal  studies,  Sun  44 
shows good efficacy and rapid absorbtion.

Also,  Sun 44 does not raise any additional safety concerns on  account  of 
its  molecule structure. Organ toxicities related to acetaldehyde, such  as 
liver, brain and cardiac toxicities have not been observed.

IND has been approved by the regulatory authority in India. Phase I  trials 
are to be initiated in FY 2013.

5) SUN K706

Sun  K706 is a novel tyrosine kinase inhibitor, intended for the  treatment 
of  chronic myelogenous leukemia (CML). While the currently available  oral 
drugs   like  Imatinib  (Gleevecr),  Nilotinib  (Tasignar)  and   Dasatinib 
(Sprycelr) are quite effective chemotherapeutic agents for CML, these drugs 
are  ineffective on the most resistant form of mutation in leukemic  cells, 
viz.  the T315I mutation. In fact, currently there is no approved drug  for 
the  patients  who become resistant to therapy and are diagnosed  with  the 
T315I  mutation. Besides, the current therapeutic agents are also known  to 
cause  cardiac  side  effects (QT  prolongation),  myelosuppression,  liver 
toxicity, bleeding, electrolyte imbalance and fluid retention.

Our  novel  NCE  Sun K706 targets this T315I resistance in  CML.  In  vitro 
studies have demonstrated that Sun K706 potently inhibits, the T315I mutant 
of  the Abl kinase besides other major mutant forms.  Further,  preclinical 
studies  to  demonstrate  its safety and efficacy  are  underway.  Toxicity 
studies  that  are required for filing IND application are expected  to  be 
completed by Q4 FY 2013. IND filing is expected to be done in Ql FY 2014.

PART OF MANAGEMENT DISCUSSION & ANALYSIS

Outlook

As  we take our NCE and NDDS projects ahead on the research pathway,  we`re 
learning  about how to manage in a changing regulatory environment,  handle 
the  technical  demands  of innovation, and  balance  the  requirements  of 
projects that have short term, medium term and long term timeframes.  While 
we`re satisfied with the progress on our projects so far, we recognize that 
we have quite some distance to go before we reach market, though some  NDDS 
projects are considerably closer to market than they were previously.

Risks and Concerns

Innovative  research is a high risk area, and while we`ve tried to take  on 
manageable  risks  through  our  process  of  project  selection,  and   by 
simultaneously working on projects with different delivery timeframes.  But 
there is every likelihood that an investment may have to be abandoned if  a 
project is dropped or changed in subsequent stages of research progress.  A 
project  may need longer timeframes, or may need additional tests or  costs 
that were not initially anticipated. We may or may not find a technology or 
licensing partner to work with, in order to bring the product to market.  A 
competing  technology or product might limit the potential for our  NCE  or 
NDDS.

Internal control systems and their adequacy

SPARC  Ltd.  has  in  place a well  defined  organizational  structure  and 
adequate internal controls for efficient operations. The team has in  place 
internal  policies,  and is cognizant of applicable laws  and  regulations, 
particularly   those  related  to  protection  of  intellectual   property, 
resources and assets, and the accurate reporting of financial transactions. 
The company continually upgrades these systems. The internal control system 
is  supplemented  by extensive internal audits,  conducted  by  independent 
firms of chartered accountants.
 
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