1. Financial Results Approval

The Board approved the Unaudited Financial Results for the half year ended September 30, 2026 (H1 FY27). The results, prepared in accordance with Accounting Standard 25 (AS 25) and Regulation 33 of SEBI Listing Regulations, include:

  • A Statement of Profit and Loss
  • A Statement of Assets and Liabilities
  • A Statement of Cash Flows

The results were reviewed by the Audit Committee and are accompanied by a Limited Review Report issued by the statutory auditors, M/s SKLR & Co. LLP (Firm Registration Number: W100362).

2. Key Financial Figures (₹ in lakhs, except per share data)

Profit & Loss Statement (Half Year Ended September 30, 2026):

  • Total Income: ₹2,461.58
  • Revenue from operations: ₹2,262.86
  • Other income: ₹198.72
  • Total Expenses: ₹1,942.99
  • Materials consumed: ₹712.13
  • Changes in inventories: ₹16.38
  • Employee benefits expense: ₹450.35
  • Depreciation and amortization: ₹24.72
  • Other expenses: ₹739.41
  • Profit Before Tax: ₹518.59
  • Total Tax Expense: ₹151.20
  • Current tax: ₹144.05
  • Prior period/year: ₹6.87
  • Deferred tax charge/(credit): ₹0.28
  • Profit for the Period (Net Profit): ₹367.39
  • Earnings Per Share (EPS) (Face Value ₹10; not annualized):
  • Basic: ₹1.84
  • Diluted: ₹1.84

Comparative Figures:

  • H1 FY26 (Unaudited): Net Profit of ₹387.40 lakh and EPS of ₹1.94
  • Full Year FY26 (Audited): Net Profit of ₹1,142.13 lakh and EPS of ₹5.71

Balance Sheet (As at September 30, 2026):

  • Paid-up Equity Share Capital: ₹2,000.36 lakh
  • Reserves and Surplus: ₹6,324.79 lakh
  • Net Worth: ₹8,325.15 lakh
  • Total Equity and Liabilities: ₹8,794.07 lakh
  • Total Assets: ₹8,794.07 lakh
  • Non-current assets: ₹4,152.87 lakh
  • Current assets: ₹4,641.20 lakh

Cash Flow Statement (Half Year Ended September 30, 2026):

  • Net Cash from Operating Activities: ₹263.55 lakh
  • Net Cash Used in Investing Activities: ₹(1,515.80) lakh
  • Net Cash Used in Financing Activities: ₹(100.02) lakh (dividend paid)
  • Net Decrease in Cash and Cash Equivalents: ₹(1,352.27) lakh
  • Cash and Cash Equivalents at End of Period: ₹203.74 lakh

3. Interim Dividend Declaration

The Board declared an Interim Dividend of ₹0.50 per equity share (5% of the face value of ₹10 per share) for the financial year 2026-27. The dividend will be paid within 30 days from the date of declaration (October 23, 2026).

4. Record Date

5. Auditor's Review Report

M/s SKLR & Co. LLP issued an unmodified limited review report on the interim financial results. Their review, conducted under SRE 2410, concluded that nothing came to their attention to believe the statement contains any material misstatement or has not disclosed information as required by Regulation 33.

6. Notes to Financial Statements

  • The company operates in a single segment: pharma products.
  • A final dividend of ₹0.50 per share (₹100.02 lakh total) for FY26 was approved by shareholders on August 14, 2026, and paid on August 27, 2026.
  • Figures for the previous period/year have been regrouped/reclassified for comparability.

The complete unaudited financial results and limited review report are available on the company's website at https://www.amwillhealthcare.com/.

Signed:

  • Anshu Anshuman, Company Secretary and Compliance Officer (ACS65515)
  • Rakesh Jugraj Jain, Partner, SKLR & Co. LLP
  • Tarun Gandhi, Managing Director (DIN: 07854699)