5001262025-10-012025-12-315001262025-04-012025-12-315001262025-10-012025-12-31in-capmkt:OtherExpenses1Member5001262025-04-012025-12-31in-capmkt:OtherExpenses1Member5001262025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15001262025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15001262025-10-012025-12-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500126PGHLNOTLISTEDINE199A01012PROCTER & GAMBLE HEALTH LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062025-12-26INRLakhsQuarterlyThird quarterSingle segmentPharmaceuticals2026-02-0612:11:002026-02-0614:23:00Declaration of unmodified opinionfalsefalseNA2025-10-012025-12-31UnauditedStandalone37386000004360000037822000008447000001332000001203000006181000001000000590000009177000002694000000108820000001088200000329000000-167000003123000000775900000000077590000088000007847000001660000001046.7446.740046.7446.74000The 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. <BR> 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. <BR> 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. <BR> 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. <BR> 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. <BR> 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 <BR> 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. <BR> 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). <BR> Previous year's/period's figures have been regrouped/ rearranged/reclassified wherever necessary to conform to current period's classification. <BR> 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. <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> The Company does not have a subsidiary, an associate or a joint venture as at 31st December, 2025.2025-04-012025-12-31UnauditedStandalone10375200000133400000105086000002221400000482700000180000001717000000340000017420000027254000007342100000316650000003166500000863800000-20400000843400000023231000000000232310000026500000234960000016600000010139.95139.9500139.95139.95000Other Expenses917700000Other Expenses2725400000Re-measurement gains / (losses) on defined benefit plans1180000011800000Re-measurement gains / (losses) on defined benefit plans35400000354000003000000890000000880000026500000UnauditedtrueKalyaniwalla & Mistry LLPtrue2027-07-31