Key Quantitative Figures

Consolidated Financial Results (₹ in Lacs)

  • Total Income: ₹105,771 for Q1 FY27 (vs ₹94,828 in Q1 FY26; ₹92,568 in Q4 FY26)
  • Profit After Tax (PAT): ₹13,894 for Q1 FY27 (vs ₹14,317 in Q1 FY26; ₹16,426 in Q4 FY26)
  • EPS (Basic & Diluted): ₹3.15 for Q1 FY27 (vs ₹3.28 in Q1 FY26; ₹3.76 in Q4 FY26)
  • Total Comprehensive Income: ₹16,163 for Q1 FY27 (vs ₹11,406 in Q1 FY26; ₹17,793 in Q4 FY26)
  • Profit attributable to equityholders: ₹13,735 for Q1 FY27

Standalone Financial Results (₹ in Lacs)

  • Total Income: ₹83,310 for Q1 FY27 (vs ₹75,418 in Q1 FY26; ₹77,737 in Q4 FY26)
  • Profit After Tax (PAT): ₹18,222 for Q1 FY27 (vs ₹16,639 in Q1 FY26; ₹16,309 in Q4 FY26)
  • EPS (Basic & Diluted): ₹4.17 for Q1 FY27 (vs ₹3.81 in Q1 FY26; ₹3.74 in Q4 FY26)
  • Total Comprehensive Income: ₹20,369 for Q1 FY27 (vs ₹13,372 in Q1 FY26; ₹17,606 in Q4 FY26)

Dates of Action

  • Board Meeting Date: August 4, 2026 (commenced 12:00 PM, concluded 1:35 PM)
  • Period Ended: June 30, 2026 (Q1 FY27)
  • Previous Intimation Date: July 15, 2026

Parties Involved

  • Stock Exchanges: National Stock Exchange of India Ltd. (Scrip Code: EMAMILTD), BSE Limited (Scrip Code: 531162)
  • Statutory Auditors: S.R. Batliboi & Co. LLP, Chartered Accountants
  • New Subsidiaries: Axiom Ayurveda Private Limited (effective April 1, 2026), IncNut Digital Private Limited (effective June 1, 2026)

Acquisition Details

1. Axiom Ayurveda Acquisition:

  • Previous holding: 26.5% equity stake as of March 31, 2026
  • Share Purchase Agreement dated April 1, 2026
  • First tranche consideration: ₹100 crores paid
  • Total agreed consideration: not exceeding ₹200 crores for remaining 73.5% stake
  • Became subsidiary effective April 1, 2026
  • Accounted under IND AS 103 - Business Combination

2. IncNut Digital Acquisition:

  • Share Subscription and Purchase Agreement dated May 7, 2026
  • Acquisition of 60% controlling stake (fully diluted basis)
  • Consideration: ₹32,099 lacs
  • Balance 40% to be acquired over next four years as per SSPA terms
  • Became subsidiary effective June 1, 2026
  • Accounted under IND AS 103 - Business Combination

Auditor's Qualification

The auditors issued a qualified conclusion because:

  • 1 subsidiary (with 2 subsidiaries) representing ₹8,020 lacs revenue, ₹532 lacs PAT was unaudited/unreviewed
  • 1 subsidiary (with 1 subsidiary) representing ₹1,469 lacs revenue, ₹92 lacs net loss (for period June 1-30, 2026) was unaudited/unreviewed
  • 2 associates representing Group's share of net loss of ₹155 lacs were unaudited/unreviewed
  • Management believes no significant impact if these were reviewed

Tax Matters

  • MAT credit entitlement of ₹61,837 lacs as of March 31, 2026
  • MAT credit utilization of ₹1,345 lacs during Q1 FY27
  • MAT credit balance of ₹60,492 lacs as of June 30, 2026
  • MAT credit continues to be available under new tax regime per Finance Act, 2026

Segment Information

  • Business Segment: Single operating segment - "Personal and Healthcare"
  • Geographical Revenue (Q1 FY27): India ₹91,196 lacs (88.1%), Outside India ₹12,725 lacs (11.9%)
  • Non-Current Assets: India ₹166,225 laks, Outside India ₹3,682 lacs

Exceptional Item

During FY26, the Group recognized an exceptional item of ₹1,015 lacs towards employee benefit obligation arising from changes in wage definition under New Labour Codes.

Capital Structure

  • Paid-up Equity Share Capital: ₹4,365 lacs (Face Value: Re 1 per share)
  • Other Equity (Standalone): ₹311,197 lacs as of March 31, 2026

Additional Information

  • Results available on company website: www.emamiltd.in
  • Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and unaudited published YTD figures
  • The financial results include impact of acquisitions and are not comparable with previous periods