Integrated Filing — IndAS



General information about company
Scrip Code 539872
NSE Symbol BAJAJHCARE
MSEI Symbol NOTLISTED
ISIN INE411U01027
Name of company BAJAJ HEALTHCARE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 28-Jul-2025   16:40:00
End date and time of board meeting 28-Jul-2025   17:18:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
During the quarter ended 30 June 2025, there has been no default of any loan or debt securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1488363000
Other income 8777000
Total income 1497140000
2 Expenses
(a) Cost of materials consumed 698849000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 107031000
(d) Employee benefit expense 143562000
(e) Finance costs 52257000
(f) Depreciation, depletion and amortisation expense 56365000
(f) Other Expenses
1 Brokerage & Commission 10193000 10193000
2 Consumption of Stores Spares and Maintainence 63962000 63962000
3 Freight Forwarding & Transport 26555000 26555000
4 Legal & Professional Expenses 21609000 21609000
5 Power and Fuel 56750000 56750000
6 Processing & Labour Charges 40565000 40565000
7 Travelling & Conveyence Expenses 11634000 11634000
8 Others 62557000 62557000
Total other expenses 293825000
Total expenses 1351889000
3 Total profit before exceptional items and tax 145251000
4 Exceptional items 0
5 Total profit before tax 145251000
6 Tax expense
7 Current tax 0
8 Deferred tax 23514000
9 Total tax expenses 23514000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 121737000
12 Profit (loss) from discontinued operations before tax -4543000
13 Tax expense of discontinued operations -1143000
14 Net profit (loss) from discontinued operation after tax -3400000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 118337000
17 Other comprehensive income net of taxes 1871000
18 Total Comprehensive Income for the period 120208000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 157916000
Face value of equity share capital 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.85
Diluted earnings (loss) per share from continuing operations 3.75
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.11
Diluted earnings (loss) per share from discontinued operations -0.11
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.74
Diluted earnings (loss) per share from continuing and discontinued operations 3.64
24 Debt equity ratio 0.0048
25 Debt service coverage ratio 0.0055
26 Interest service coverage ratio 0.0378
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notettt n1 The above Financial Results of Bajaj Healthcare Limited the Company have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 28 July 2025 These results have been subjected to limited review by the Statutory auditors who have expressed an unmodified review conclusiontt n2 The figures for the quarter ended 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures up to nine months of the relevant financial yearttt n3 The above unaudited financial results for the quarter ended 30 June 2025 have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standards Ind AS as prescribed under Section 133 of the Companies Act 2013 Act read with relevant rules issued there under and other accounting principles generally accepted in India in terms of Regulation 33 of the SEBI Listing obligations and disclosure requirements Regulations 2015 as amendedtt n4 The Company deals in pharmaceuticals products formulations and active pharmaceutical ingredients components which are interlinked and interdependent. Therefore, the Company has identified only one reportable segment ie Pharmaceuticalstttt n5 In the previous financial year ended 31 March 2024 the Board of Directors had approved to sale disposal of undertaking unit s on going concern basis situated at plot no N92 L9 3 T 30 MIDC Tarapur Taluka Boisar District Palghar Maharashtra and vacant industrial land situated at plot no D2 CH 42 and D2 CH 43 Dahej industrial area GIDC Bharuch Gujarat which were acquired under SARFAESI ACT 2022 from Saraswat Bank and plot no E62 and E63 MIDC Tarapur Taluka Boisar District Palghar Maharashtra The approval of shareholders was obtained vide postal ballot The Company has classified the assets and liabilities in relation to these units as Assets and liabilities held for sale disposal under Ind AS 105 Non current Assets Held for Sale and Discontinued Operations The results of the operation of these units have been presented separately on the statement of profit and loss as discontinued operations. Considering these assets are held for sale the assets have been recorded at their fair value on the date these assets has been classified as held for sale Out of these one unit situated at plot number N 92 was sold during the Quarter ended 31 March 2024 The total value of assets classified as held for sale represents lower of carrying value or fair valuetttt n nThe financial information from discontinued operationstttt nParticularst Quarter EndedtttYear ended nt 30 June 2025t31 March 2025t30 June 2024t31 March 2025 nTotal Income A t 2.10 t -37.81t 6.13 t 58.07 nTotal Expenses B t 47.53 t 50.22 t 118.10 t 459.18 nLoss before Tax from Discontinued Operations C = A Less B t -45.43t -88.03t -111.97t -401.11 nTax Expense or Credit from Discontinued Operations D t -11.43t -46.51t -22.53t -57.78 nLoss after Tax from Discontinued Operations E = C Less D -34.00t -41.52t -89.44t -343.33 ntttt n6 The Board of Directors the Company in their meeting held on 10 July 2024 and the shareholders of the company in Extra Ordinary General Meeting EGM held on Wednesday 07 August 2024 through Video Conferencing VC Other Audio Visual Means OAVM approved the issue of 4044852 Equity Shares at Rs 338 per share including premium at Rs 333 per share to Person s belonging to non promoter category on preferential basis and the issue of convertible equity warrants 2079409 at Rs 338 per warrant including premium at Rs 333 per share to Person s belonging to promoter category as well as non promoter category on preferential basis The object of the issue is to repayment of term loan investment in capital expenditure and general corporate purpose The Company has also obtained the in principal approval of listing of equity shares from National Stock Exchange of India Ltd and BSE Ltd On 19 September 2024 post approval from Board the Company has allotted 3984852 number of equity shares and 2079409 convertible warrants and has also filed the relevant form with Registrar of Companies The uncalled amount of share warrants as at 30 June 2025 is Rs 5271.30 lakhs and will be received within 18 months from the allotment date of 19 September 2024.tttt n7 The fund raised through allotment of equity shares and convertible warrants under the preferential issue has been utilised for following activitiestttt nParticularstttt Rs in Lakhs nRepayment and prepayment of secured or unsecured loans from bank or NBFC 15,000.00 nGeneral corporate purpose 225.90 nTotal ttt 15,225.90 n8 In April 2025 the Company acquired Genrx Pharmaceuticals Private Limited in Liquidation Genrx on a going concern basis Genrx is an existing company incorporated under the provisions of the Companies Act 1956 The acquisition was made for a total consideration of Rs 1085 lakhs nSubsequently on 3 June 2025 the Company filed an application with the Honourable National Company Law Tribunal NCLT Mumbai seeking certain reliefs and concessions necessary for the effective implementation of the acquisition and takeover of Genrx as a going concern Genrx has not been considered a subsidiary for consolidation purpose pending requisite approvals from the NCLT as control defined under Ind AS 110 Consolidated Financial Statements is not establishedtttt n9 Previous year period figures have been regrouped to make them comparable with the current year period figures which are not materialt



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 2500000 2500000
Total Amount of items that will not be reclassified to profit and loss 2500000
2 Income tax relating to items that will not be reclassified to profit or loss 629000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 1871000