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& Gamble Hygiene and Health Care LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-03-27INRLakhsQuarterlyFourth quarterSingle segmentHygiene and Health Care2026-05-2812:43:002026-05-2813:34:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNoNAfalsetrue2022-08-23https://in.pg.com/india-governance-and-policies/pghh/terms-and-policies/falsefalseNot Applicable2026-01-012026-03-31AuditedStandalone9413200000124700000953790000017068000001932400000-71100000565300000311000009560000030967000007356800000218110000002181100000570300000795000006498000000153130000000001531300000690000015382000003246000001047.1747.170047.1747.173. The above audited financial results for the quarter and year ended March 31, 2026, 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 May 28, 2026. These financial results have been subjected 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. <BR> 4. These 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. <BR> 5. 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. Hence, the figures for the current year are not comparable with those of the previous financial period ended March 31, 2025. <BR> 6. The Board of Directors at its meeting held on May 28, 2026, have recommended a payment of final dividend of Rs. 60 per equity share of face value Rs. 10 each aggregating to Rs. 19,476 lakhs. <BR> 7. The Company's operating segments under Ind AS 108 – Operating Segments are as follows: <BR> - Health Care Products – Comprising of Ointment and Creams, Cough Drops and Tablets. <BR> - Hygiene Products - Comprising of Feminine Hygiene products and other skin care hygiene. <BR> 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> 8. The Statement of Assets and Liabilities as at March 31, 2026, is attached therewith as Note 1. <BR> 9. The Statement of Cash Flows 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. <BR> 10, 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 New Labour Codes. <BR> The New Labour Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published FAQs to enable assessment of the financial impact due to changes in regulations. <BR> The Company has evaluated the impact of the New Labour Codes and has also carried out an actuarial valuation of employee liabilities basis which there is no impact, given that the current salary structure of the Company is in line with the requirements of the New Labour Codes. Post the balance sheet date, while the Central Government has notified the final Rules on May 8, 2026, the relevant State Rules are yet to be notified. The Company will monitor the developments and update the estimates if required, once the State Rules are notified. <BR> 11. The Company does not have a subsidiary, associate or a joint venture as at March 31, 2026. <BR> 12. The figures of the last quarter ended March 31, 2026, are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026, and the published year to date figures up to the third quarter ended December 31, 2025. <BR> 13. 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