Integrated Filing — IndAS
General information about company
| Scrip Code |
590006 |
| NSE Symbol |
AMRUTANJAN |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE098F01031 |
| Name of company |
AMRUTANJAN HEALTH CARE 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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| 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 |
03-02-2026 12:45:00 |
| End date and time of board meeting |
03-02-2026 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 |
Declaration of unmodified opinion |
| 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 |
| Not Applicable |
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 |
14,103.87 |
35,278.46 |
|
Other income |
411.96 |
1,284.33 |
|
Total income |
14,515.83 |
36,562.79 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,876.68 |
7,512.69 |
| (b) |
Purchases of stock-in-trade |
3,329.31 |
9,964.65 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
173.36 |
(393.47) |
| (d) |
Employee benefit expense |
1,614.93 |
4,811.32 |
| (e) |
Finance costs |
4.79 |
14.91 |
| (f) |
Depreciation, depletion and amortisation expense
|
162.44 |
471.28 |
| (f) |
Other Expenses |
| 1 |
Advertisement and selling expenditure |
2,133.96 |
4,245.85 |
| 2 |
Others |
1,458.79 |
4,123.23 |
|
Total other expenses |
3,592.75 |
8,369.08 |
|
Total expenses |
11,754.26 |
30,750.46 |
| 3 |
Total profit before exceptional items and tax |
2,761.57 |
5,812.33 |
| 4 |
Exceptional items |
(125.17) |
(125.17) |
| 5 |
Total profit before tax |
2,636.40 |
5,687.16 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
691.18 |
1,514.66 |
| 8 |
Deferred tax |
0.00 |
0.00 |
| 9 |
Total tax expenses |
691.18 |
1,514.66 |
| 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 |
1,945.22 |
4,172.50 |
| 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 |
1,945.22 |
4,172.50 |
| 17 |
Other comprehensive income net of taxes |
0.11 |
(25.03) |
| 18 |
Total Comprehensive Income for the period |
1,945.33 |
4,147.47 |
| 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 |
289.11 |
289.11 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
6.73 |
14.43 |
|
Diluted earnings (loss) per share from continuing operations |
6.73 |
14.43 |
| 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 |
6.73 |
14.43 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.73 |
14.43 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
OTC Products |
10,054.02 |
23,753.10 |
| 2 |
Women's Hygiene |
3,667.97 |
9,806.76 |
| 3 |
Beverages |
0.003094 |
1,514.25 |
| 4 |
Others |
0.0007248 |
0.0020435 |
|
Total Segment Revenue |
14,103.87 |
35,278.46 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
14,103.87 |
35,278.46 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
OTC Products |
2,752.54 |
5,672.72 |
| 2 |
Women's Hygiene |
(32.37) |
(143.26) |
| 3 |
Beverages |
(352.05) |
(716.74) |
| 4 |
Others |
(4.47) |
(24.08) |
|
Total Profit before tax |
2,363.65 |
4,788.64 |
|
i. Finance cost |
4.79 |
14.91 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(277.54) |
(913.43) |
|
Profit before tax |
2,636.40 |
5,687.16 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
OTC Products |
7,254.27 |
7,254.27 |
| 2 |
Women's Hygiene |
7,939.62 |
7,939.62 |
| 3 |
Beverages |
2,387.88 |
2,387.88 |
| 4 |
Others |
129.50 |
129.50 |
|
Total Segment Asset |
17,711.27 |
17,711.27 |
|
Un-allocable Assets |
27,412.37 |
27,412.37 |
|
Net Segment Asset |
45,123.64 |
45,123.64 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
OTC Products |
6,034.67 |
6,034.67 |
| 2 |
Women's Hygiene |
1,418.48 |
1,418.48 |
| 3 |
Beverages |
794.98 |
794.98 |
| 4 |
Others |
42.98 |
42.98 |
|
Total Segment Liabilities |
8,291.11 |
8,291.11 |
|
Un-allocable Liabilities |
925.26 |
925.26 |
|
Net Segment Liabilities |
9,216.37 |
9,216.37 |
|
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 |
Re-measurement gain/(loss) on defined benefit plans |
0.15 |
(33.45) |
|
Total Amount of items that will not be reclassified to profit and loss |
0.15 |
(33.45) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.04 |
(8.42) |
| 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 |
0.11 |
(25.03) |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
B S R & Co. LLP |
Yes |
31-07-2028 |