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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 16-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Pharmaceuticals
Start date and time of board meeting 16-01-2026   16:15:00
End date and time of board meeting 16-01-2026   17:00:00
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 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 31st December 2025, there was no default on Loans & Debt Securities.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 16,122.27 45,797.39
Other income 164.71 417.77
Total income 16,286.98 46,215.16
2 Expenses
(a) Cost of materials consumed 6,940.90 21,409.89
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,128.63 2,078.55
(d) Employee benefit expense 1,558.66 4,645.15
(e) Finance costs 588.35 1,666.79
(f) Depreciation, depletion and amortisation expense 720.11 1,991.97
(f) Other Expenses
1 Brokerage & Commission 149.09 352.00
2 Consumption of Stores Spares and Maintainence 203.43 1,449.08
3 Freight Forwarding & Transport 454.55 1,061.26
4 Legal & Professional Expenses 219.54 609.17
5 Miscellaneous Expenses 129.61 226.83
6 Power and Fuel 837.59 1,970.88
7 Processing & Labour Charges 556.64 1,438.99
8 Provision for Credit Loss 100.00 300.00
9 Travelling & Conveyence Expenses 96.96 266.38
10 Others 678.46 1,775.04
Total other expenses 3,425.87 9,449.63
Total expenses 14,362.52 41,241.98
3 Total profit before exceptional items and tax 1,924.46 4,973.18
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,924.46 4,973.18
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 314.37 900.86
9 Total tax expenses 314.37 900.86
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,610.09 4,072.32
12 Profit (loss) from discontinued operations before tax (57.08) (281.51)
13 Tax expense of discontinued operations (14.37) (70.86)
14 Net profit (loss) from discontinued operation after tax (42.71) (210.65)
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,567.38 3,861.67
17 Other comprehensive income net of taxes 18.71 56.12
18 Total Comprehensive Income for the period 1,586.09 3,917.79
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 1,579.16 1,579.16
Face value of equity share capital 5 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 5.1 12.89
Diluted earnings (loss) per share from continuing operations 5.01 12.68
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.14 -0.67
Diluted earnings (loss) per share from discontinued operations -0.14 -0.67
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.96 12.22
Diluted earnings (loss) per share from continuing and discontinued operations 4.87 12.01
24 Debt equity ratio 0.4500 0.4500
25 Debt service coverage ratio 2.4300 2.2700
26 Interest service coverage ratio 4.2700 3.9800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. 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 16 January 2026. These results have been subjected to limited review by the Statutory auditors who have expressed an unmodified review conclusion. 2. The above un-audited financial results for the quarter and nine months ended 31 December 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 amended. 3. 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 i.e. Pharmaceuticals. 4. In the 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 , T30, MIDC Tarapur, Taluka- Boisar, District Palghar, Maharashtra and vacant industrial land situated at plot no. D-2CH42 & D-2CH43 Dahej industrial area, GIDC, Bharuch, Gujarat (which were acquired under SARFAESI ACT, 2022 from Saraswat Bank) and plot no.E-62 and E-63 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 no. 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 value. The financial information from discontinued operations: Particulars Quarter Ended Nine Months Ended Year ended 31 Dec 2025 30 Sept 2025 31 Dec 2025 31 Dec 2025 31 Dec 2024 31 March 2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Total Income ( A ) (1.05) 0.05 65.40 1.10 95.88 58.07 Total Expenses ( B ) 56.03 179.05 183.13 282.61 408.96 459.18 Loss before Tax from Discontinued Operations ( C = A - B ) (57.08) (179.00) (117.73) (281.51) (313.08) (401.11) Tax Credit from Discontinued Operations ( D ) (14.37) (45.06) 206.71 (70.86) (11.27) (57.78) Loss after Tax from Discontinued Operations ( E = C - D ) (42.71) (133.94) (324.44) (210.65) (301.81) (343.33) 5. The Board of Directors of the Company in their meeting held on 10 July 2024 and the shareholders of the company in Extra-Ordinary General Meeting (“EGM”) held on 07 August 2024 through Video Conferencing (‘VC’) / Other Audio Visual Means (‘OAVM’) approved, the issue of 40,44,852 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 20,79,409 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 purposes. 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 39,84,852 no. of equity shares and 20,79,409 convertible warrants and has also filed the relevant form with Registrar of Companies, Mumbai. The uncalled amount of share warrants as at 31 December 2025 is Rs. 5,271.30 lakhs and will be received within 18 months from the allotment date of 19 September 2024. 6. The fund raised through allotment of equity shares and convertible warrants under the preferential issue has been utilised for following activities. Particulars Rs. (in Lakhs) Repayment & prepayment of secured/unsecured loans from bank NBFC 15,000.00 General corporate purposes 225.90 Total 15,225.90 7. 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. 1,085 lakhs. Subsequently, on 3 June 2025, the Company filed an application with the Hon’ble 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, which is pending with NCLT as on 31 December 2025. Hence, 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�established.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 25.00 75.00
Total Amount of items that will not be reclassified to profit and loss 25.00 75.00
2 Income tax relating to items that will not be reclassified to profit or loss 6.29 18.88
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 0.00 0.00
5 Total Other comprehensive income 18.71 56.12