5004592025-10-012025-12-315004592025-04-012025-12-315004592025-10-012025-12-31in-capmkt:OtherExpenses1Member5004592025-10-012025-12-31in-capmkt:OtherExpenses2Member5004592025-04-012025-12-31in-capmkt:OtherExpenses1Member5004592025-04-012025-12-31in-capmkt:OtherExpenses2Member5004592025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004592025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004592025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500459PGHHNOTLISTEDINE179A01014Procter & Gamble Hygiene and Health Care LimitedMain BoardEquity2025-04-012026-03-312026-01-302025-12-26INRLakhsQuarterlyThird quarterSingle segment Hygiene and Health Care2026-01-3012:54:002026-01-3013:57:00Declaration of unmodified opinionfalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone126190000001241000001274310000020554000002166000000-17000006167000002670000095000000376460000087227000004020400000040204000001021000000-15200000100580000003014600000000030146000001200000030266000003246000001092.8792.870092.8792.871. 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 January 30, 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. <BR> 2.TheUnauditedFinancialResultsarepreparedinaccordancewiththerecognitionandmeasurementprincipleslaiddowninIndianAccountingStandard34“InterimFinancialReporting”(IndAS-34),asprescribedunderSection 133 of the Companies Act, 2013, read with relevant Rules issued thereunder and other accounting principles generally accepted in India. <BR> 3.TheBoardofDirectorsoftheCompany,onJanuary23,2025,approvedthechangeofthepreviousFinancialYearendfromJune30thtoMarch31st.Accordingly,thepreviousFinancialYearoftheCompanyviz.,2024-25was for a period of nine months commencing on July 1, 2024, and ended on March 31, 2025. <BR> 4.PursuanttothechangeintheFinancialYearasmentionedinnote3above,thefiguresforthecorrespondingninemonthsendedDecember31,2024,arearrivedatbyaddingthepublishedauditedfiguresforthequarterended June 30, 2024, and the published unaudited figures for the six months ended December 31, 2024. <BR> 5.The Company's operating segments under Ind AS 108 – Operating Segments are as follows: - Health Care Products – Comprising of Ointment and Creams, Cough Drops and Tablets. - Hygiene Products - Comprising of Feminine Hygiene products and other skin care hygiene. These individual operating segments have been aggregated into a single primary reportable segment i.e. manufacturing, trading and marketing of Health and Hygiene Products in accordance with Ind AS 108-Operating Segments. Accordingly, no separate segment information has been provided. <BR> 6.The Board of Directors at its meeting held on January 30, 2026, has declared for the current year an interim dividend of Rs. 195 per equity share (including a one-time special dividend of Rs. 25 per equity share) having nominal value of Rs. 10 per equity share, aggregating to Rs. 63298 lakhs. <BR> 7. 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 Ministryof Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> 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. <BR> 8.The Company does not have a subsidiary, associate or a joint venture as at December 31, 2025.2025-04-012025-12-31UnauditedStandalone33491000000300000000337910000005674300000630720000010190000015861000006340000027870000010294200000243058000009485200000094852000002429200000223000002451500000070337000000000703370000036000000706970000032460000010216.68216.6800216.68216.68Advertising & sales promotion expenses1454800000Other expenses2309800000Advertising & sales promotion expenses3901800000Other expenses6392400000Re- measurement of defined benefit plans1600000016000000Re- measurement of defined benefit plans48100000481000004000000121000001200000036000000UnauditedtrueKalyaniwalla & Mistry LLPtrue2027-07-30