Integrated Filing — IndAS



General information about company
Scrip Code 500459
NSE Symbol PGHH
MSEI Symbol NOTLISTED
ISIN INE179A01014
Name of company Procter & Gamble Hygiene and Health Care 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 Hygiene and Health Care
Start date and time of board meeting 30-Jul-2025   12:44:00
End date and time of board meeting 30-Jul-2025   13:15:00
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
No default.



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 9370300000
Other income 76900000
Total income 9447200000
2 Expenses
(a) Cost of materials consumed 1644000000
(b) Purchases of stock-in-trade 2024800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -257100000
(d) Employee benefit expense 483500000
(e) Finance costs 700000
(f) Depreciation, depletion and amortisation expense 90900000
(f) Other Expenses
1 Advertisement and sales promotion expense 687300000 687300000
2 Other Expenses 2126100000 2126100000
Total other expenses 2813400000
Total expenses 6800200000
3 Total profit before exceptional items and tax 2647000000
4 Exceptional items 0
5 Total profit before tax 2647000000
6 Tax expense
7 Current tax 718400000
8 Deferred tax 8000000
9 Total tax expenses 726400000
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 1920600000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1920600000
17 Other comprehensive income net of taxes -17700000
18 Total Comprehensive Income for the period 1902900000
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 324600000
Face value of equity share capital 10
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 59.17
Diluted earnings (loss) per share from continuing operations 59.17
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 59.17
Diluted earnings (loss) per share from continuing and discontinued operations 59.17
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 30th July, 2025 and have been subjected to a limited review by the Statutory Auditors of the Company. These financial results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. n2. The Unaudited Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS-34), as prescribed under Section 133 of the Companies Act, 2013, read with relevant Rules issued thereunder and other accounting principles generally accepted in India. n3.tThe Board of Directors of the Company, on January 23, 2025, approved the change of the previous Financial Year end from June 30th to March 31st. Accordingly, the previous Financial Year of the Company viz., 2024-25 was for a period of nine months commencing on July 1, 2024, and ended on March 31, 2025. n4.During the year ended June 30, 2024, certain Property, Plant & Equipment of the Company having a written down value of 2,282 lakhs were licensed to a contract manufacturer whose arrangement was terminated in F.Y. 2022-23, had been tested for impairment and an impairment loss amounting to 1,303 lakhs had been recognized in the financial results. During the nine months period ended March 31, 2025, the Company had re-assessed the impairment recognised based on an “Agreement to Sell” entered into with a buyer and had reversed the excess provision for impairment loss of 673 lakhs under “Other Income”. n4.The Company's operating segments under Ind AS 108 – Operating Segments are as follows: n - Health Care Products – Comprising of Ointment and Creams, Cough Drops and Tablets. n - Hygiene Products - Comprising of Feminine Hygiene products and other skin care hygiene. These individual operating segments have been aggregated into a single primary reportable segment i.e. manufacturing, trading and marketing of Health and Hygiene Products in accordance with Ind AS 108-Operating Segments. Accordingly, no separate segment information has been provided. n6.tThe Company's operating segments under Ind AS 108 – Operating Segments are as follows: n - Health Care Products – Comprising of Ointment and Creams, Cough Drops and Tablets. n - Hygiene Products - Comprising of Feminine Hygiene products and other skin care hygiene. 5. These individual operating segments have been aggregated into a single primary reportable segment i.e. manufacturing, trading and marketing of Health and Hygiene Products in accordance with Ind AS 108-Operating Segments. Accordingly, no separate segment information has been provided. n7.tThe figures for the preceeding three months ended March 31, 2025, are the balancing figures between the audited figures in respect of the nine month period ended March 31, 2025 and the published unaudited year to date figures upto the end of the second quarter ended December 31, 2024. n8.tThe figures for the preceeding three months ended March 31, 2025, are the balancing figures between the audited figures in respect of the nine month period ended March 31, 2025 and the published unaudited year to date figures upto the end of the second quarter ended December 31, 2024. n n



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 Re-measurement of defined benefit plans -23600000 -23600000
Total Amount of items that will not be reclassified to profit and loss -23600000
2 Income tax relating to items that will not be reclassified to profit or loss -5900000
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
5 Total Other comprehensive income -17700000