PGHH2024-04-012024-06-30 PGHH2024-04-012024-06-30 PGHH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member PGHH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member PGHH2024-04-012024-06-30in-bse-fin:OneOperatingExpenses03Member PGHH2024-04-012024-06-30in-bse-fin:FourOperatingExpenses01Member PGHH2024-04-012024-06-30in-bse-fin:FourOperatingExpenses02Member PGHH2024-04-012024-06-30in-bse-fin:FourOperatingExpenses03Member PGHH2024-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500459 PGHH NOTLISTED Procter & Gamble Hygiene and Health Care Limited Equity 2023-07-01 2024-06-30 2024-08-28 2024-07-15 INR Lakhs Yearly 14:48:00 15:29:00 2024-08-28 2024-08-28 true Cash Flow Indirect Declaration of unmodified opinion Single segment Hygiene and Health Care 2024-04-01 2024-06-30 Audited Standalone 9317500000.00 73100000.00 9390600000.00 1768500000.00 2318000000.00 -283000000.00 671300000.00 -800000.00 134000000.00 3659800000.00 8267800000.00 1122800000.00 0.00 1122800000.00 328900000.00 -16700000.00 312200000.00 0.00 810600000.00 0.00 0.00 0.00 0.00 810600000.00 -13900000.00 796700000.00 0.00 0.00 324600000.00 10 24.97 24.97 0.00 0.00 24.97 24.97 1. The above audited financial results for the quarter and year ended June 30, 2024, have been reviewed and recommended by the Audit Committee, and approved by the Board of Directors of the Company at their respective meetings held on August 28, 2024. These financial results have been subject to an audit by the statutory auditors of the Company, who have expressed an unmodified opinion thereon. These financial results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Financial Results are prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS), as amended, 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 at its meeting held on August 28, 2024 have recommended a payment of final dividend of Rs. 95 per equity share of face value Rs.10 each aggregating to Rs. 30 838 lakhs. The Company has arrived at an Advanced Pricing Agreement with the concerned tax authorities, determining appropriate transfer pricing methodology for certain identified transactions with the Company’s affiliate(s) for the financial years 2010-11 to 2018-19. As a consequence of this agreement, an additional tax liability, amounting to Rs. 1,656 lakh, and interest amounting to Rs.1,944 lakhs, have been accounted as Prior Period Tax Adjustments and Finance Costs respectively. In view of the above, contingent liabilities have been reduced by Rs. 8,699 lakhs. Certain Property, Plant & Equipment of the Company having a written down value of Rs. 2 282 lakhs as at 30 June, 2024, which were licensed to a contract manufacturer whose arrangement was terminated in F.Y. 2022-23, have been tested for impairment and a loss amounting to Rs. 1,303 lakhs has been recognized in the financial results for the quarter and year ended June 30, 2024. During the preceding year, the Company had reversed tax provisions amounting to Rs. 5844 lakhs in respect of past Income Tax Litigations pertaining to certain years, based on a favourable ruling by the Income Tax Appellate Tribunal in a similar case of the Company pertaining to an earlier year. Single segment 2023-07-01 2024-06-30 Audited Standalone 42057000000.00 522500000.00 42579500000.00 7719400000.00 8543800000.00 -121300000.00 2456400000.00 267800000.00 565000000.00 13756400000.00 33187500000.00 9392000000.00 0.00 9392000000.00 2753700000.00 -111900000.00 2641800000.00 0.00 6750200000.00 0.00 0.00 0.00 0.00 6750200000.00 55200000.00 6805400000.00 0.00 0.00 324600000.00 10 0.00 207.95 207.95 0.00 0.00 207.95 207.95 Advertising & sales promotion expenses 1537100000.00 Inpairement loss 130300000.00 Other Expenses 1992400000.00 Advertising & sales promotion expenses 5679700000.00 Inpairement loss 130300000.00 Other Expenses 7946400000.00 1391600000.00 277500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 314600000.00 95500000.00 410100000.00 748700000.00 3760900000.00 6588800000.00 2255600000.00 0.00 2408300000.00 5736700000.00 145300000.00 38900000.00 892400000.00 9221600000.00 0.00 519600000.00 11996800000.00 0.00 0.00 18585600000.00 324600000.00 7424000000.00 7748600000.00 7748600000.00 0.00 0.00 100000.00 100000.00 1030300000.00 0.00 0.00 0.00 1030400000.00 0.00 8516500000.00 347200000.00 8863700000.00 479100000.00 105500000.00 358300000.00 0.00 9806600000.00 0.00 0.00 10837000000.00 18585600000.00 Notes to Cash flow and B/S: a) The Company has identified Health and Hygiene Products as its single primary reportable segment in accordance with the requirements of Ind AS 108 - Operating Segments. Accordingly, no separate segment information has been provided. b) For 3 months ended June 30, 2024: current tax includes prior year adjustments of - Rs. 3 lakhs. c) For 12 months ended June 30, 2024: current tax includes prior year adjustments of - Rs. 1582 lakhs d) For 12 months ended June 30, 2024: deferred tax includes prior year adjustments of - Rs. 467 lakhs e) Other non-current financial liability includes lease liability - of Rs. 1 lakh f) Other current financial liability includes lease liability - of Rs. 307 lakhs g) Other adjustments to reconcile profit/loss includes : Allowance for doubtful receivables (Net of recovery) Rs. 99 lakhs Inventory written off (net of Insurance claims recovered) Rs. 1261 lakhs Provisions no longer required written back - Rs. -694 lakhs h) Other non- cash adjustments includes -Loss on disposal of property, plant and equipment of Rs. 544 lakhs and net foreign gains of Rs. 158 lakhs 73400000.00 -183700000.00 -255400000.00 0.00 -67900000.00 -163000000.00 -45500000.00 -570100000.00 0.00 -1154900000.00 0.00 0.00 0.00 565000000.00 130300000.00 2000000.00 -17600000.00 0.00 0.00 0.00 0.00 439900000.00 85000000.00 0.00 0.00 0.00 66600000.00 71200000.00 0.00 -1904500000.00 7487500000.00 0.00 0.00 0.00 2782200000.00 0.00 4705300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14100000.00 446800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7000000000.00 7000000000.00 0.00 0.00 0.00 443300000.00 0.00 0.00 0.00 10600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9500000.00 0.00 8602100000.00 5900000.00 0.00 0.00 -8617500000.00 -3901600000.00 0.00 -3901600000.00 9638300000.00 5736700000.00 -18600000.00 73800000.00 -4700000.00 18600000.00 0.00 0.00