Key Quantitative Figures (₹ in Lakhs)

Quarterly Performance (Q2 FY27 ended September 30, 2026)

  • Revenue from Operations: ₹1,14,508
  • Total Income: ₹1,16,209
  • Total Expenses: ₹90,007
  • Profit Before Tax (PBT): ₹26,202
  • Income Tax Expense: ₹6,618 (Current Tax: ₹6,736; Deferred Tax: -₹118)
  • Profit for the Period (Net Profit): ₹19,584
  • Other Comprehensive Income: ₹13
  • Total Comprehensive Income: ₹19,571
  • Earnings Per Share (EPS) - Basic & Diluted: ₹60.33

Half-Yearly Performance (H1 FY27 ended September 30, 2026)

  • Revenue from Operations: ₹2,03,654
  • Total Income: ₹2,06,298
  • Total Expenses: ₹1,63,133
  • Profit Before Tax (PBT): ₹43,165
  • Income Tax Expense: ₹10,954
  • Profit for the Period (Net Profit): ₹32,211
  • Other Comprehensive Income: ₹94
  • Total Comprehensive Income: ₹32,305
  • Earnings Per Share (EPS) - Basic & Diluted: ₹99.23

Comparative Figures (Q2 FY26 ended September 30, 2025)

  • Revenue from Operations: ₹1,15,017
  • Profit Before Tax (PBT): ₹28,178
  • Profit for the Period (Net Profit): ₹20,986
  • Earnings Per Share (EPS): ₹64.65

Expense Breakdown for H1 FY27

  • Cost of raw and packing materials consumed: ₹43,811
  • Purchases of stock-in-trade: ₹45,075
  • Employee benefits expense: ₹10,922
  • Advertising & sales promotion expenses: ₹24,994
  • Other expenses: ₹39,687
  • Depreciation and amortization: ₹2,103
  • Finance costs: ₹394

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

  • Total Assets: ₹2,12,938 Lakhs (Previous year end, March 31, 2026: ₹1,80,354 Lakhs)
  • Non-Current Assets: ₹69,266 Lakhs
  • Current Assets: ₹1,43,672 Lakhs
  • Inventories: ₹30,592 Lakhs
  • Trade Receivables: ₹27,374 Lakhs
  • Cash and Cash Equivalents: ₹71,580 Lakhs
  • Total Equity: ₹88,409 Lakhs
  • Equity Share Capital: ₹3,246 Lakhs (Face Value ₹10 per share)
  • Other Equity: ₹85,163 Lakhs
  • Total Liabilities: ₹1,24,529 Lakhs

Statement of Cash Flows (H1 FY27)

  • Net Cash Generated from Operating Activities: ₹37,387 Lakhs
  • Net Cash Used in Investing Activities: -₹2,031 Lakhs
  • Net Cash Used in Financing Activities: -₹19,481 Lakhs (primarily due to dividend paid of ₹19,476 Lakhs)
  • Net Increase in Cash and Cash Equivalents: ₹15,873 Lakhs
  • Cash and Cash Equivalents at period end: ₹71,580 Lakhs

Dates and Parties Involved

  • Period Ended: September 30, 2026
  • Board Approval Date: November 12, 2026
  • Company Secretary & Compliance Officer: Flavia Machado
  • Whole-time Director and CFO: Srividya Srip (DIN: 10823130)
  • Statutory Auditors: Kalyaniwalla & Mistry LLP (Firm Reg. No.: 104607W)

Regulatory References and Accounting Standards

  • The results are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
  • The financial statements are prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS-34).
  • The Statement of Cash Flows is prepared under the indirect method as set out in Ind AS-7.
  • The operating segments are defined under Ind AS 108 - Operating Segments. The company has a single reportable segment: manufacturing, trading and marketing of Health and Hygiene Products.

Other Material Disclosures

  • The company does not have any subsidiary, associate, or joint venture as of September 30, 2026.
  • The Limited Review Report from the auditors states that nothing has come to their attention to believe the statement contains any material misstatement.