Key Quantitative Figures

Standalone Financial Results (₹ in millions):

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹1,668
  • Profit before tax: ₹126
  • Net profit: ₹116
  • EPS (Basic): ₹0.36

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹3,198
  • Profit before tax: ₹200
  • Net profit: ₹171
  • EPS (Basic): ₹0.54

Comparative YoY Performance (Q2):

  • Revenue growth: 6.9% (from ₹1,560 in Q2 FY26)
  • Net profit growth: 52.6% (from ₹76 in Q2 FY26)

Consolidated Financial Results (₹ in millions):

Quarter Ended September 30, 2026:

  • Total income: ₹11,330
  • Profit before tax: ₹1,621
  • Net profit: ₹1,240
  • EPS (Basic): ₹3.90

Half Year Ended September 30, 2026:

  • Total income: ₹25,738
  • Profit before tax: ₹1,697
  • Net profit: ₹1,240
  • EPS (Basic): ₹3.90

Dates of Action

  • Board meeting held: November 3, 2026 (11:00 AM - 12:20 PM)
  • Results approved: November 3, 2026
  • Trading window closure: Until November 5, 2026
  • Trading window reopens: November 6, 2026

Parties Involved

  • Auditors: Mukesh M. Shah & Co., Chartered Accountants
  • Subsidiaries included in consolidation: 13 entities including Zydus Wellness Products Limited, Liva Nutritions Limited, Alidac UK Limited, Comfort Click group entities, and various international entities

Exceptional Items

Standalone:

  • Q2 FY26 included ₹97 million expenses related to liquidation of Naturell (India) Private Limited

Consolidated:

  • Q2 FY26 included ₹342 million exceptional items comprising:
  • ₹97 million for NIPL liquidation expenses
  • ₹245 million for Comfort Click Limited acquisition expenses

Business Developments

1. Naturell India Liquidation: Completed on September 20, 2025, with business undertaking distributed to Zydus Wellness on going concern basis

2. Comfort Click Acquisition: Alidac UK Limited (subsidiary) acquired Comfort Click Limited on August 29, 2025 for GBP 239 million plus profit-ticker payment of GBP 2.64 million

Capital Structure

  • Paid-up equity share capital: ₹636 million (Face value ₹2 each)
  • Standalone reserves (other equity): ₹39,478 million as of September 30, 2026
  • Consolidated reserves (other equity): ₹58,441 million as of September 30, 2026

Segment Information

  • The Company/Group operates in one segment: "Consumer Products"
  • Note: Due to seasonality of some products, revenues and profits are skewed in favor of first and last quarters

Cash Flow Highlights (Consolidated H1 FY27)

  • Net cash from operating activities: ₹3,121 million
  • Net cash used in investing activities: ₹(2,582) million
  • Net cash used in financing activities: ₹(1,278) million
  • Cash and cash equivalents: ₹367 million as of September 30, 2026

Assets and Liabilities (Consolidated)

  • Total assets: ₹103,521 million as of September 30, 2026
  • Total equity: ₹59,077 million as of September 30, 2026
  • Borrowings (non-current): ₹30,003 million
  • Borrowings (current): ₹1,520 million

Auditor Review

  • Limited review conducted by Mukesh M. Shah & Co.
  • Review performed in accordance with SRE 2410 issued by ICAI
  • No material misstatements identified in the financial results