Integrated Filing — IndAS



General information about company

Scrip Code 500126
NSE Symbol PGHL
MSEI Symbol NOTLISTED
ISIN INE199A01012
Name of company PROCTER & GAMBLE HEALTH 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 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-12-2025
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 06-02-2026   12:11:00
End date and time of board meeting 06-02-2026   14:23:00
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
NA



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 37,386.00 1,03,752.00
Other income 436.00 1,334.00
Total income 37,822.00 1,05,086.00
2 Expenses
(a) Cost of materials consumed 8,447.00 22,214.00
(b) Purchases of stock-in-trade 1,332.00 4,827.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,203.00 180.00
(d) Employee benefit expense 6,181.00 17,170.00
(e) Finance costs 10.00 34.00
(f) Depreciation, depletion and amortisation expense 590.00 1,742.00
(f) Other Expenses
1 Other Expenses 9,177.00 27,254.00
Total other expenses 9,177.00 27,254.00
Total expenses 26,940.00 73,421.00
3 Total profit before exceptional items and tax 10,882.00 31,665.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,882.00 31,665.00
6 Tax expense
7 Current tax 3,290.00 8,638.00
8 Deferred tax (167.00) (204.00)
9 Total tax expenses 3,123.00 8,434.00
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 7,759.00 23,231.00
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 7,759.00 23,231.00
17 Other comprehensive income net of taxes 88.00 265.00
18 Total Comprehensive Income for the period 7,847.00 23,496.00
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 1,660.00 1,660.00
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 46.74 139.95
Diluted earnings (loss) per share from continuing operations 46.74 139.95
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 46.74 139.95
Diluted earnings (loss) per share from continuing and discontinued operations 46.74 139.95
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 6, 2026 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 and expressed Unmodified Conclusion. The Unaudited Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 and 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. The Board of Directors of the Company, on January 23, 2025, approved the change of the 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 ending on March 31 , 2025. Pursuant to the change in the Financial Year as mentioned in note 3 above, the figures for the corresponding nine months ended December 31, 2024 are arrived at by adding the published audited figures for the quarter ended June 30, 2024 and the published unaudited figures for the six months ended December 31, 2024. The Company has identified Pharmaceuticals as its single primary reportable segment in accordance with the requirement of Ind AS 108 - Operating Segments. Accordingly no separate segment information has been provided. The Board of Directors at its meeting held on February 6, 2026 has declared for the current year an interim dividend of 160 per equity share (nominal value of 10 per equity share) (including a one-time special dividend of 50 per equity share) aggregating to 26 559 lakhs During the quarter ended June 30, 2024, the Company had discontinued production of injections at its manufacturing plant in Goa effective September 30, 2023, as the Company had started to source injections portfolio of its products from a contract manufacturer. Post evaluation of various alternatives, during the quarter ended June 30, 2024, the Company had entered into an agreement for sale of the assets of its injection plant for a consideration of 790 Lakhs and impaired the balance amount of 627 Lakhs. Based on above, the company had re-evaluated the usability of assets in their capital work in progress and thereby impaired other related assets by an amount of 1 392 Lakhs. The above total amount of 2 019 Lakhs was disclosed as an exceptional item for the nine months ended December 31, 2024. The unaudited financial results are available on the website of the Company (www.pghealthindia.com) and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com). Previous year's/period's figures have been regrouped/ rearranged/reclassified wherever necessary to conform to current period's classification. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes). The Labour Codes have been made effective from November 21 , 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has evaluated the impact of the Labour Codes on the basis of information currently available. Management has assessed that the incremental impact, if any, of these changes is not expected to be material given that the current salary structure of the Company is in line with the requirements of the Labour Codes. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would make appropriate adjustments, if needed. The Company does not have a subsidiary, an associate or a joint venture as at 31st December, 2025.



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 Re-measurement gains / (losses) on defined benefit plans 118.00 354.00
Total Amount of items that will not be reclassified to profit and loss 118.00 354.00
2 Income tax relating to items that will not be reclassified to profit or loss 30.00 89.00
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 88.00 265.00





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 Kalyaniwalla & Mistry LLP Yes 31-07-2027