PGHH2024-10-012024-12-31 PGHH2024-10-012024-12-31 PGHH2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member PGHH2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member PGHH2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member PGHH2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member PGHH2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500459 PGHH NOTLISTED Procter & Gamble Hygiene and Health Care Limited Equity 2024-07-01 2025-03-31 2025-11-02 2024-12-27 INR Lakhs Half yearly 14:23:00 14:51:00 2025-02-11 2025-11-02 true Cash Flow Indirect Not applicable Single segment Hygiene and Health Care 2024-10-01 2024-12-31 Unaudited Standalone 12476300000.00 97100000.00 12573400000.00 1978200000.00 2460400000.00 -47100000.00 661700000.00 66200000.00 98900000.00 3713800000.00 8932100000.00 3641300000.00 0.00 3641300000.00 940000000.00 15400000.00 955400000.00 0.00 2685900000.00 0.00 0.00 0.00 0.00 2685900000.00 -65200000.00 2620700000.00 0.00 0.00 324600000.00 10 82.74 82.74 0.00 0.00 82.74 82.74 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 11th February, 2025 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. 2)During the previous year, the Company had 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 years ended March 2011 to March 2019. As a consequence of this agreement, an additional tax liability, amounting to Rs. 1656 lakhs, and interest amounting to Rs. 1944 lakhs, had been accounted as Prior Period Tax Adjustments and Finance Costs respectively in the previous year. 3)The Board of Directors at its meeting held on 11th February, 2025 have declared for the current period an interim dividend of Rs.110 per equity share of face value Rs.10 each aggregating to Rs. Rs. 35707 lakhs. 4)During the previous year, certain Property, Plant & Equipment of the Company having a written down value of Rs. 2282 lakhs as at 30th June, 2024, which were licensed to a contract manufacturer whose arrangement was terminated in F.Y. 2022-23, had been tested for impairment and a loss amounting to Rs. 1303 lakhs had been recognized in the financial results for the year ended 30th June,2024. 5)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. 6)The Unaudited Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “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 7)The Company does not have a subsidiary, associate or a joint venture as at 31st December, 2024. 8)The Statement of Assets and Liabilities as at December 31, 2024, is attached therewith as Note 1. The Statement of Cash Flows for the six month period ended December 31, 2024, has been prepared under the indirect method as set out in Ind AS -7 on the Statement of Cash Flows and is attached herewith as Note 2. 9) 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 current Financial Year of the Company viz., 2024-25 shall be for a period of nine months commencing on July 1, 2024, and ending on March 31, 2025. 10) Current tax includes prior period adjustments of 426 lakh, deferred tax includes prior period adjustments of -269 lakh. 11)Other current financial liabilities includes lease liabilities of Rs. 255 lakh. Single segment 2024-07-01 2024-12-31 Unaudited Standalone 23827900000.00 182100000.00 24010000000.00 3918200000.00 4628600000.00 57000000.00 1266800000.00 85300000.00 215900000.00 7343200000.00 17515000000.00 6495000000.00 0.00 6495000000.00 1739500000.00 -49400000.00 1690100000.00 0.00 4804900000.00 0.00 0.00 0.00 0.00 4804900000.00 -51300000.00 4753600000.00 0.00 0.00 324600000.00 10 148.02 148.02 0.00 0.00 148.02 148.02 Advertising & sales promotion expenses 1583400000.00 Other expenses 2130400000.00 Advertising & sales promotion expenses 3312800000.00 Other expenses 4030400000.00 1452300000.00 331300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 353400000.00 96600000.00 450000000.00 814800000.00 3240300000.00 6288700000.00 2414900000.00 0.00 3102000000.00 7744300000.00 101500000.00 44200000.00 780500000.00 11772500000.00 0.00 493400000.00 14680800000.00 0.00 0.00 20969500000.00 324600000.00 9132700000.00 9457300000.00 9457300000.00 0.00 0.00 200000.00 200000.00 1103900000.00 0.00 0.00 0.00 1104100000.00 0.00 9326300000.00 211600000.00 9537900000.00 675520000.00 125540000.00 69140000.00 0.00 10408100000.00 0.00 0.00 11512200000.00 20969500000.00 Other non- currents includes Rs. 21790 lakhs of non-current tax assets. 84200000.00 -208800000.00 -722000000.00 0.00 26200000.00 107700000.00 -39900000.00 111700000.00 0.00 1014700000.00 0.00 0.00 0.00 215900000.00 0.00 -80600000.00 73700000.00 0.00 0.00 -6600000.00 0.00 171600000.00 38800000.00 0.00 0.00 0.00 49700000.00 23600000.00 0.00 516700000.00 7011700000.00 0.00 0.00 0.00 1664900000.00 0.00 5346800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3300000.00 420000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 166500000.00 0.00 0.00 0.00 -250200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5100000.00 0.00 3083700000.00 200000.00 0.00 0.00 -3089000000.00 2007600000.00 0.00 2007600000.00 5736700000.00 7744300000.00 -87000000.00 -68500000.00 -21800000.00 -17200000.00