Regulatory Compliance and Disclosure Framework

Amrutanjan Health Care Limited submitted its Eighty Ninth Annual Report for FY2025-26 pursuant to Regulation 34 of SEBI Listing Regulations, containing comprehensive financial statements, management discussion, corporate governance report, and business responsibility report. The disclosure includes Notice of the 89th Annual General Meeting scheduled for September 23, 2026, to be held virtually through Video Conferencing/Audio Visual Means.

Financial Performance Highlights

Revenue from Operations increased by 11.2% to ₹50,255.27 lakhs (₹502.55 crore) from ₹45,181.63 lakhs in FY25. Profit Before Tax stood at ₹7,788.78 lakhs (12.66% growth) while Profit After Tax reached ₹5,791.78 lakhs (13.9% increase). Earnings Per Share improved to ₹20.03 from ₹17.58 in the previous year. The company recommended a final dividend of ₹2.90 per equity share, bringing total dividend for FY2026 to ₹4.90 per share including interim dividends of ₹2.00 per share.

Operational and Business Performance

The company maintained strong performance across its operating segments: OTC Products contributed ₹32,831.68 lakhs (65.3% of revenue), Women's Hygiene & Personal Care generated ₹13,990.65 lakhs (27.8%), Beverages accounted for ₹3,156.15 lakhs (6.3%), and Pain Management Centre contributed ₹276.79 lakhs (0.6%). Distribution network expanded to 3,994 distributors and sub-distributors reaching 1.12 million retail outlets. Employee strength stood at 661 with employee benefits expense of ₹6,376.25 lakhs.

Capital Expenditure and Expansion Initiatives

Significant capital expenditure of ₹107.20 crore was incurred, primarily for expansion projects including a new sanitary napkin manufacturing plant scheduled for commissioning in 2026-27. Capital Work-in-Progress increased substantially to ₹10,547.98 lakhs from ₹1,619.78 lakhs in FY25. Research and Development expenditure amounted to ₹134.28 lakhs (0.27% of net sales), supporting new product development including Amrutanjan Advanced Ortho pain Relief + Oil.

Corporate Social Responsibility and Governance

The company spent ₹129.18 lakhs on CSR activities, exceeding the mandatory 2% requirement by ₹6.03 lakhs. Initiatives spanned 21 projects across education (₹38.83 lakhs), healthcare (₹26.51 lakhs), sanitation (₹5.30 lakhs), animal welfare (₹23.40 lakhs), and other welfare programs (₹35.14 lakhs). Key implementing partners included IIMPACT, Wildlife SOS, SOS Children's Village, and People For Animals.

AGM Agenda and Voting Process

The 89th AGM will consider adoption of financial statements, declaration of final dividend, reappointment of Ms. Ramaa Prabhakar Arikirevula as Non-Executive Director, and approval of cost auditor remuneration for FY2027. Remote e-voting will be available from September 20-22, 2026 through CDSL, with record date set for September 11, 2026. The Register of Members will remain closed from September 12-23, 2026.

Auditor Report and Compliance Matters

Auditors B S R & Co. LLP issued an unqualified opinion but noted qualifications regarding certain accounting software systems lacking audit trail features and backup maintenance requirements. Key audit matter focused on timing of revenue recognition due to varied shipment terms. Contingent liabilities totaled ₹731.94 lakhs across sales tax, service tax, GST, and income tax matters, with additional exceptional item of ₹760.50 lakhs for leasehold land dispute provision.

Tax and Regulatory Compliance

The company maintained current tax expense of ₹2,212.63 lakhs with deferred tax asset of ₹531.46 lakhs. Multiple tax disputes under various statutes totaled approximately ₹881 lakhs. All related party transactions were conducted at arm's length basis, with key management personnel compensation amounting to ₹200.28 lakhs. The financial statements comply with Indian Accounting Standards (Ind AS), Companies Act, 2013, and SEBI Listing Regulations.