5311622026-04-012026-06-305311622026-04-012026-06-30in-capmkt:OtherExpenses1Member5311622026-04-012026-06-30in-capmkt:OtherExpenses2Member5311622026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15311622026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15311622026-04-012026-06-30AuditorDomain15311622026-04-012026-06-30in-capmkt:AuditedMember5311622026-06-30in-capmkt:AuditedMember5311622026-04-012026-06-30in-capmkt:AdjustedMember5311622026-06-30in-capmkt:AdjustedMember5311622026-04-012026-06-30AuditQualification1iso4217:INRiso4217:INRxbrli:shares531162EMAMILTDNOTLISTEDINE548C01032EMAMI LIMITEDMain BoardEquity2026-04-012027-03-312026-08-042026-07-15INRLakhsQuarterlyFirst quarterSingle segmentPersonal and Healthcare2026-08-0412:00:002026-08-0413:35:00Statement on impact of audit qualification2026-04-012026-06-30UnauditedConsolidated10392100000185000000105771000002149000000114620000025700000013572000005610000042760000032209000008614000000196310000001963100000562100000-440000055770000001405400000000-160000001389400000226900000161630000013735000001590000016008000001550000043650000013.153.15003.153.15Segment Revenue (Revenue from Operation) <br /> Within India – (For the quarter ended 30.06.2026 – Rs. 91,196 Lakhs, For the quarter ended 31.03.2026 – Rs. 74,490 Lakhs, For the quarter ended 30.06.2025 – Rs. 76,240 Lakhs) <br /> Outside India – For the quarter ended 30.06.2026 – Rs. 12,725 Lakhs, For the quarter ended 31.03.2026 – Rs. 18,020 Lakhs, For the quarter ended 30.06.2025 – Rs. 14,169 LakhsAdvertisement and Sales Promotion2034000000Other Expenses1186900000Items that will not be reclassified to Statement of Profit or Loss in subsequent periods235400000235400000-1900000Items that will be reclassified to Statement of Profit or Loss in subsequent periods-12700000-12700000-2300000226900000UnauditedQualified opinionS. R. BATLIBOI & CO. LLPtrue2027-07-31105771000001057710000086140000008614000000138940000013894000003.153.15000000Basis for Qualified Conclusion <br /> <br /> 5. As disclosed in the note 3 to the Statement, the accompanying Statement of unaudited consolidated financial results include unaudited interim financial results and other unaudited financial information in respect of:- <br /> <br /> (a) Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. <br /> <br /> (b) Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 01, 2026 to June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. <br /> <br /> (c) Two (2) associates, whose interim financial information/ financial results include Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026, as considered in the Statement, whose interim financial results and other financial information have not been reviewed by any auditor. <br /> <br /> These unaudited interim financial results and other unaudited financial information have been approved and furnished to us by the management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries and associates, is based solely on such unaudited interim financial results and other unaudited financial information. Accordingly, we are unable to comment on the financial impact, if any, on the Statement, if the same had been reviewed. <br /> <br /> Qualified Conclusion <br /> <br /> 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, except for the possible effects of our observations in para 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. <br /> <br /> 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: <br /> <br /> • Three (3) subsidiaries, whose unaudited interim financial results include total revenues of Rs 5,987 lacs, total net loss after tax of Rs. 1,002 lacs and total comprehensive loss of Rs. 888 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. <br /> <br /> • Consolidated financial results in respect of One (1) subsidiary (including its Six (6) subsidiaries), whose unaudited interim financial results include total revenues of Rs 8,332 lacs, total net profit after tax of Rs. 492 lacs and total comprehensive income of Rs. 624 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their independent auditors. <br /> <br /> The independent auditor’s reports on interim financial information/ financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. <br /> <br /> Our conclusion on the Statement in respect of matters stated in para 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors.Qualified opinionWhether appeared first timeThe above consolidated financial results include unaudited/unreviewed interim financial results and other unaudited/unreviewed financial information in respect of : <br /> <br /> Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026. <br /> <br /> Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 1, 2026 to June 30, 2026. <br /> <br /> Two (2) associates, whose interim financial information/financial results includes the Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026. <br /> <br /> The Management believes that there would not be any significant impact, had these financial information been subjected to audit/review by the auditor.N A N ABasis for Qualified Conclusion <br /> <br /> 5. As disclosed in the note 3 to the Statement, the accompanying Statement of unaudited consolidated financial results include unaudited interim financial results and other unaudited financial information in respect of:- <br /> <br /> (a) Consolidated financial results of One (1) subsidiary (including its two (2) subsidiaries), whose interim financial information/ financial results reflect total revenues of Rs. 8,020 lacs, total net profit after tax of Rs. 532 lacs and total comprehensive income of Rs. 532 lacs for the quarter ended June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. <br /> <br /> (b) Consolidated financial results of One (1) subsidiary (including its one (1) subsidiary), whose interim financial information/ financial results reflect total revenues of Rs. 1,469 lacs, total net loss after tax of Rs. 92 lacs and total comprehensive loss of Rs. 92 lacs for the period from June 01, 2026 to June 30, 2026, as considered in the Statement, which have not been reviewed by any auditor. <br /> <br /> (c) Two (2) associates, whose interim financial information/ financial results include Group’s share of net loss of Rs. 155 lacs and Group’s share of total comprehensive loss of Rs. 155 lacs for the quarter ended June 30, 2026, as considered in the Statement, whose interim financial results and other financial information have not been reviewed by any auditor. <br /> <br /> These unaudited interim financial results and other unaudited financial information have been approved and furnished to us by the management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries and associates, is based solely on such unaudited interim financial results and other unaudited financial information. Accordingly, we are unable to comment on the financial impact, if any, on the Statement, if the same had been reviewed. <br /> <br /> Qualified Conclusion <br /> <br /> 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 7 below, except for the possible effects of our observations in para 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. <br /> <br /> 7. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of: <br /> <br /> • Three (3) subsidiaries, whose unaudited interim financial results include total revenues of Rs 5,987 lacs, total net loss after tax of Rs. 1,002 lacs and total comprehensive loss of Rs. 888 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. <br /> <br /> • Consolidated financial results in respect of One (1) subsidiary (including its Six (6) subsidiaries), whose unaudited interim financial results include total revenues of Rs 8,332 lacs, total net profit after tax of Rs. 492 lacs and total comprehensive income of Rs. 624 lacs, for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their independent auditors. <br /> <br /> The independent auditor’s reports on interim financial information/ financial results of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. <br /> <br /> Our conclusion on the Statement in respect of matters stated in para 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors.H V AgarwalN H BhansaliAnand RathiS. R. BATLIBOI & Co. LLPKolkata2026-08-04