Integrated Filing — IndAS

General information about company

Scrip Code	507747
NSE Symbol	TTKHLTCARE
MSEI Symbol	NOTLISTED
ISIN	INE910C01018
Name of company	TTK 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	22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-01-2026
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	Multi segment
Description of single segment
Start date and time of board meeting	22-01-2026 12:00:00
End date and time of board meeting	22-01-2026 13:00:00
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
Default on Loans and Debt Securities is not Applicable to the Company

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	20,929.89	63,929.64
	Other income	1,743.34	5,438.19
	Total income	22,673.23	69,367.83
2	Expenses
(a)	Cost of materials consumed	5,138.18	14,899.72
(b)	Purchases of stock-in-trade	5,395.58	14,975.70
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(772.24)	(146.96)
(d)	Employee benefit expense	4,172.86	12,416.76
(e)	Finance costs	68.32	229.12
(f)	Depreciation, depletion and amortisation expense	222.15	662.14
(f)	Other Expenses
1	Other Expenses	6,281.80	20,269.73
	Total other expenses	6,281.80	20,269.73
	Total expenses	20,506.65	63,306.21
3	Total profit before exceptional items and tax	2,166.58	6,061.62
4	Exceptional items	(757.87)	(757.87)
5	Total profit before tax	1,408.71	5,303.75
6	Tax expense
7	Current tax	440.00	978.48
8	Deferred tax	(84.55)	(66.57)
9	Total tax expenses	355.45	911.91
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	1,053.26	4,391.84
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
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	1,053.26	4,391.84
17	Other comprehensive income net of taxes	(34.72)	42.68
18	Total Comprehensive Income for the period	1,018.54	4,434.52
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	1,413.03	1,413.03
	Face value of equity share capital	10	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	7.45	31.08
	Diluted earnings (loss) per share from continuing operations	7.45	31.08
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	7.45	31.08
	Diluted earnings (loss) per share from continuing and discontinued operations	7.45	31.08
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)	Notes 1 The above financial results for the Third Quarter and Period ended December 31 2025 in respect of TTK Healthcare Limited (the Company) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on January 22 2026 at the Registered Office of the Company also with the provision of Video Conferencing facility 2 The Statutory Auditors of the Company have carried out Limited Review of the above Unaudited Financial Results in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 3 Significant Financial Events: a During the First Quarter of the previous year the Company had sold Leasehold land with building at Mahindra World City Chennai for a consideration of Rs 2300 lakhs and the profit on sale amounting to Rs 197705 lakhs (Net) has been considered in the above results b During the Fourth Quarter of the previous year the Company had written off the entire value of Male Contraceptives pertaining to the Protective Devices Division amounting to Rs 58639 lakhs that were meant for export under USAID Program owing to a 90-day pause on foreign development assistance and subsequent cancellation of Purchase Orders as the inventory was custom-made and not marketable to alternate buyers c On November 21 2025 the Government of India notified the four Labour Codes consolidating 29 existing labour laws and the Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs Based on the best information presently available and in line with the guidance issued by the Institute of Chartered Accountants of India the Company has assessed the incremental impact arising from the change in the definition of wages and considering its material regulatory-driven and non-recurring nature has presented the same as Exceptional items in the Statement of Profit and Loss for the period ended December 31 2025 The incremental impact comprises of Gratuity of Rs 82302 lakhs and Long-term Compensated Absences of Rs 28485 lakhs against which a provision of Rs 350 lakhs created in the Fourth Quarter of FY 2020–21 has been adjusted resulting in a net charge of Rs 75787 lakhs recognised in the Current Quarter The Company is also evaluating other potential impacts of the Labour Codes including those relating to the contract workforce; however in the absence of final Central and State Rules and further regulatory clarifications such impacts cannot be reasonably estimated at this stage and their quantum and materiality remain indeterminate 4 The tax relating to earlier years represents the tax refund relating to AY 2016-17 & AY 2017-18 received consequent to completion of assessments 5 The Company does not have any Subsidiary Associate Joint Venture Company(ies) as on December 31 2025 6 The previous period's year's figures have been regrouped and reclassified wherever necessary to conform to the current period's year's presentation 7 This statement is also available on the website of BSE Limited (www bseindia com) National Stock Exchange of India Limited (www nseindia com) and also on the website of the Company (www ttkhealthcare com)

Textual Information(1)

Notes 1 The above financial results for the Third Quarter and Period ended December 31 2025 in respect of TTK Healthcare Limited (the Company) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on January 22 2026 at the Registered Office of the Company also with the provision of Video Conferencing facility 2 The Statutory Auditors of the Company have carried out Limited Review of the above Unaudited Financial Results in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 3 Significant Financial Events: a During the First Quarter of the previous year the Company had sold Leasehold land with building at Mahindra World City Chennai for a consideration of Rs 2300 lakhs and the profit on sale amounting to Rs 197705 lakhs (Net) has been considered in the above results b During the Fourth Quarter of the previous year the Company had written off the entire value of Male Contraceptives pertaining to the Protective Devices Division amounting to Rs 58639 lakhs that were meant for export under USAID Program owing to a 90-day pause on foreign development assistance and subsequent cancellation of Purchase Orders as the inventory was custom-made and not marketable to alternate buyers c On November 21 2025 the Government of India notified the four Labour Codes consolidating 29 existing labour laws and the Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs Based on the best information presently available and in line with the guidance issued by the Institute of Chartered Accountants of India the Company has assessed the incremental impact arising from the change in the definition of wages and considering its material regulatory-driven and non-recurring nature has presented the same as Exceptional items in the Statement of Profit and Loss for the period ended December 31 2025 The incremental impact comprises of Gratuity of Rs 82302 lakhs and Long-term Compensated Absences of Rs 28485 lakhs against which a provision of Rs 350 lakhs created in the Fourth Quarter of FY 2020–21 has been adjusted resulting in a net charge of Rs 75787 lakhs recognised in the Current Quarter The Company is also evaluating other potential impacts of the Labour Codes including those relating to the contract workforce; however in the absence of final Central and State Rules and further regulatory clarifications such impacts cannot be reasonably estimated at this stage and their quantum and materiality remain indeterminate 4 The tax relating to earlier years represents the tax refund relating to AY 2016-17 & AY 2017-18 received consequent to completion of assessments 5 The Company does not have any Subsidiary Associate Joint Venture Company(ies) as on December 31 2025 6 The previous period's year's figures have been regrouped and reclassified wherever necessary to conform to the current period's year's presentation 7 This statement is also available on the website of BSE Limited (www bseindia com) National Stock Exchange of India Limited (www nseindia com) and also on the website of the Company (www ttkhealthcare com)

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)
1	ANIMAL WELFARE	3,791.21	10,527.02
2	CONSUMER PRODUCTS	5,541.05	18,731.27
3	MEDICAL DEVICES	2,554.14	7,997.94
4	PROTECTIVE DEVICES	5,398.58	15,552.34
5	FOODS	3,633.80	11,090.70
6	OTHERS	0.0001111	0.0003037
	Total Segment Revenue	20,929.89	63,929.64
	Less: Inter segment revenue
	Revenue from operations	20,929.89	63,929.64
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	ANIMAL WELFARE	395.54	946.59
2	CONSUMER PRODUCTS	225.18	1,306.37
3	MEDICAL DEVICES	492.50	1,904.98
4	PROTECTIVE DEVICES	(110.23)	(1,679.41)
5	FOODS	339.78	1,014.05
6	OTHERS	12.69	31.25
	Total Profit before tax	1,355.46	3,523.83
	i. Finance cost	68.32	229.12
	ii. Other Unallocable Expenditure net off Unallocable income	(121.57)	(2,009.04)
	Profit before tax	1,408.71	5,303.75
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	ANIMAL WELFARE	4,659.50	4,659.50
2	CONSUMER PRODUCTS	4,198.40	4,198.40
3	MEDICAL DEVICES	8,413.59	8,413.59
4	PROTECTIVE DEVICES	13,136.93	13,136.93
5	FOODS	6,000.53	6,000.53
6	OTHERS	295.57	295.57
	Total Segment Asset	36,704.52	36,704.52
	Un-allocable Assets	94,560.51	94,560.51
	Net Segment Asset	1,31,265.03	1,31,265.03
4	Segment Liabilities
	Segment Liabilities
1	ANIMAL WELFARE	3,112.05	3,112.05
2	CONSUMER PRODUCTS	4,847.86	4,847.86
3	MEDICAL DEVICES	1,623.81	1,623.81
4	PROTECTIVE DEVICES	3,672.34	3,672.34
5	FOODS	1,659.86	1,659.86
6	OTHERS	133.47	133.47
	Total Segment Liabilities	15,049.39	15,049.39
	Un-allocable Liabilities	6,689.34	6,689.34
	Net Segment Liabilities	21,738.73	21,738.73
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)	Notes 1 Segments have been identified in line with the Indian Accounting Standard on Segment Reporting (Ind AS 108) based on review of performance by the Top Management. 2 Details of products included in each of the Segments are as below Animal Welfare comprise products for Veterinary use. Consumer Products comprise marketing and distribution of Woodward's Gripewater, EVA Range of Cosmetics, Good Home range of Scrubbers, Air Fresheners, etc. Medical Devices include Artificial Heart Valves, Orthopaedic Implants, etc. Protective Devices comprise manufacturing and marketing of Male Contraceptives and other allied products. Foods comprise manufacturing and marketing of Food Products. Others include Printing and Publishing of Maps and Atlases 3 The segmentwise revenue, results, assets and liabilities figures relate to respective amounts directly identifiable to each of the segments. The unallocable expenditure includes expenses incurred on common services at the corporate level and also those expenses not identifiable to any specific segment. 4. The previous period's / year's figures have been regrouped and reclassified, wherever necessary to conform to the current period's / year's presentation.

Textual Information(2)

Notes 1 Segments have been identified in line with the Indian Accounting Standard on Segment Reporting (Ind AS 108) based on review of performance by the Top Management. 2 Details of products included in each of the Segments are as below Animal Welfare comprise products for Veterinary use. Consumer Products comprise marketing and distribution of Woodward's Gripewater, EVA Range of Cosmetics, Good Home range of Scrubbers, Air Fresheners, etc. Medical Devices include Artificial Heart Valves, Orthopaedic Implants, etc. Protective Devices comprise manufacturing and marketing of Male Contraceptives and other allied products. Foods comprise manufacturing and marketing of Food Products. Others include Printing and Publishing of Maps and Atlases 3 The segmentwise revenue, results, assets and liabilities figures relate to respective amounts directly identifiable to each of the segments. The unallocable expenditure includes expenses incurred on common services at the corporate level and also those expenses not identifiable to any specific segment. 4. The previous period's / year's figures have been regrouped and reclassified, wherever necessary to conform to the current period's / year's presentation.

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	Item that will not be reclassified subsequently to profit or loss	(36.08)	44.31
	Total Amount of items that will not be reclassified to profit and loss	(36.08)	44.31
2	Income tax relating to items that will not be reclassified to profit or loss	(1.36)	1.63
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	(34.72)	42.68