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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Pharmaceuticals
Start date and time of board meeting 06-08-2026   13:26:00
End date and time of board meeting 06-08-2026   13:43:00
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
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 36,371.00 36,371.00
Other income 388.00 388.00
Total income 36,759.00 36,759.00
2 Expenses
(a) Cost of materials consumed 8,031.00 8,031.00
(b) Purchases of stock-in-trade 2,456.00 2,456.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (865.00) (865.00)
(d) Employee benefit expense 6,039.00 6,039.00
(e) Finance costs 14.00 14.00
(f) Depreciation, depletion and amortisation expense 602.00 602.00
(f) Other Expenses
1 Other Expenses 10,750.00 10,750.00
Total other expenses 10,750.00 10,750.00
Total expenses 27,027.00 27,027.00
3 Total profit before exceptional items and tax 9,732.00 9,732.00
4 Exceptional items 3,180.00 3,180.00
5 Total profit before tax 12,912.00 12,912.00
6 Tax expense
7 Current tax 3,103.00 3,103.00
8 Deferred tax 194.00 194.00
9 Total tax expenses 3,297.00 3,297.00
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 9,615.00 9,615.00
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 9,615.00 9,615.00
17 Other comprehensive income net of taxes 31.00 31.00
18 Total Comprehensive Income for the period 9,646.00 9,646.00
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 57.92 57.92
Diluted earnings (loss) per share from continuing operations 57.92 57.92
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 57.92 57.92
Diluted earnings (loss) per share from continuing and discontinued operations 57.92 57.92
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 August 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. 2. 'This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3.The Company does not have a subsidiary, an associate or a joint venture as at 30 June, 2026. 4. 'The figures for the preceeding three months ended March 31, 2026, are the balancing figures between the audited figures in respect of the year ended March 31, 2026 and the published unaudited year to date figures upto the third quarter ended December 31, 2025. 5. '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. 6. '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). 7. 'During the quarter ended June 30, 2026, the Company sold its office premises property located at Worli for Rs. 3 334 Lakhs. The carrying amount of the property as at date of sale was Rs. 154 Lakhs. The gain arising from the sale amounting to Rs. 3 180 Lakhs has been disclosed as an exceptional item for the quarter ended June 30, 2026. 8. Previous year's / quarter's figures have been regrouped/ rearranged/reclassified wherever necessary to conform to current period's /quarter's classification. Note: EPS before Exceptional Item is 38.77



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 41.00 41.00
Total Amount of items that will not be reclassified to profit and loss 41.00
2 Income tax relating to items that will not be reclassified to profit or loss 10.00 10.00
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
5 Total Other comprehensive income 31.00 31.00