Summary of Key Information:

Reporting Period (Quarter/Year): Q2 FY27 and Half Year FY27

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Unqualified - Limited Review Report issued by Singhi & Co., Chartered Accountants

Key Financial Highlights [Amount in INR million]:

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹585.26 (vs ₹377.40 in Q2 FY26, +55% YoY)
  • Other Income: ₹13.53 (vs ₹23.18 in Q2 FY26)
  • Total Income: ₹598.79 (vs ₹400.58 in Q2 FY26)
  • Profit Before Tax: ₹55.16 (vs ₹45.95 in Q2 FY26)
  • Tax Expense: ₹14.65 (vs ₹9.69 in Q2 FY26)
  • Profit After Tax: ₹40.51 (vs ₹36.26 in Q2 FY26)
  • EPS: ₹4.25 (vs ₹3.63 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹988.69 (vs ₹719.16 in H1 FY26, +37% YoY)
  • Other Income: ₹31.72 (vs ₹48.89 in H1 FY26)
  • Total Income: ₹1,020.41 (vs ₹768.05 in H1 FY26)
  • Profit Before Tax: ₹99.47 (vs ₹58.25 in H1 FY26)
  • Tax Expense: ₹28.30 (vs ₹13.87 in H1 FY26)
  • Profit After Tax: ₹71.18 (vs ₹44.38 in H1 FY26)
  • EPS: ₹7.46 (vs ₹4.44 in H1 FY26)

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹585.99 (vs ₹378.41 in Q2 FY26, +55% YoY)
  • Other Income: ₹14.19 (vs ₹23.81 in Q2 FY26)
  • Total Income: ₹600.18 (vs ₹402.22 in Q2 FY26)
  • Profit Before Tax: ₹49.87 (vs ₹41.07 in Q2 FY26)
  • Tax Expense: ₹13.65 (vs ₹9.67 in Q2 FY26)
  • Profit After Tax: ₹36.22 (vs ₹31.40 in Q2 FY26)
  • EPS: ₹3.80 (vs ₹3.14 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹989.95 (vs ₹721.65 in H1 FY26, +37% YoY)
  • Other Income: ₹33.37 (vs ₹49.73 in H1 FY26)
  • Total Income: ₹1,023.32 (vs ₹771.38 in H1 FY26)
  • Profit Before Tax: ₹86.06 (vs ₹49.40 in H1 FY26)
  • Tax Expense: ₹25.53 (vs ₹12.49 in H1 FY26)
  • Profit After Tax: ₹60.53 (vs ₹36.91 in H1 FY26)
  • EPS: ₹6.34 (vs ₹3.69 in H1 FY26)

Consolidated Statement of Assets and Liabilities (as at September 30, 2026):

  • Total Assets: ₹2,312.75 million (vs ₹1,961.57 million as at March 31, 2026)
  • Non-current Assets: ₹426.05 million (vs ₹814.81 million)
  • Current Assets: ₹1,886.70 million (vs ₹1,146.76 million)
  • Inventories: ₹629.87 million (vs ₹475.06 million)
  • Trade Receivables: ₹271.06 million (vs ₹77.49 million)
  • Cash and Cash Equivalents: ₹11.13 million (vs ₹14.61 million)
  • Bank Balances (other than cash): ₹694.49 million (vs ₹399.58 million)
  • Total Equity: ₹1,878.78 million (vs ₹1,807.60 million)
  • Equity Share Capital: ₹95.42 million (vs ₹95.42 million)
  • Other Equity: ₹1,783.36 million (vs ₹1,712.18 million)
  • Total Liabilities: ₹433.97 million (vs ₹153.96 million)
  • Non-current Liabilities: ₹47.69 million (vs ₹16.19 million)
  • Current Liabilities: ₹386.28 million (vs ₹137.77 million)

Standalone Statement of Assets and Liabilities (as at September 30, 2026):

  • Total Assets: ₹2,203.45 million (vs ₹1,935.44 million as at March 31, 2026)
  • Non-current Assets: ₹426.69 million (vs ₹830.70 million)
  • Current Assets: ₹1,776.76 million (vs ₹1,104.74 million)
  • Inventories: ₹580.90 million (vs ₹454.06 million)
  • Trade Receivables: ₹271.26 million (vs ₹97.77 million)
  • Cash and Cash Equivalents: ₹10.28 million (vs ₹13.96 million)
  • Bank Balances (other than cash): ₹694.49 million (vs ₹399.58 million)
  • Total Equity: ₹1,832.13 million (vs ₹1,771.60 million)
  • Equity Share Capital: ₹95.42 million (vs ₹95.42 million)
  • Other Equity: ₹1,736.71 million (vs ₹1,676.18 million)
  • Total Liabilities: ₹371.32 million (vs ₹163.84 million)
  • Non-current Liabilities: ₹46.71 million (vs ₹15.88 million)
  • Current Liabilities: ₹324.61 million (vs ₹147.96 million)

Cash Flow Statements:

Consolidated Half Year Ended September 30, 2026:

  • Net Cash from Operating Activities: (₹125.38) million
  • Net Cash from Investing Activities: ₹124.52 million
  • Net Cash from Financing Activities: (₹2.63) million
  • Net Decrease in Cash: (₹3.48) million

Standalone Half Year Ended September 30, 2026:

  • Net Cash from Operating Activities: (₹128.02) million
  • Net Cash from Investing Activities: ₹126.64 million
  • Net Cash from Financing Activities: (₹2.30) million
  • Net Decrease in Cash: (₹3.68) million

Segment-wise Performance:

The Group operates in a single business segment i.e. "Home healthcare and wellness products" hence there are no reportable segments as per Ind AS 108 "Operating Segments".

Corporate Actions:

Not Specified

Other Significant Information:

  • Significant increase in capital work in progress: ₹53.43 million (from nil as of March 31, 2026)
  • Increase in right-of-use assets: ₹45.94 million (from ₹12.04 million)
  • Increase in other non-current assets: ₹148.31 million (from ₹9.32 million)
  • Increase in trade payables: Significant growth in outstanding dues to creditors other than micro and small enterprises