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Integrated Filing (Finance) Ind AS


BAJAJ HEALTHCARE LIMITED


General Information

Scrip code*539872
NSE Symbol*BAJAJHCARE
MSEI Symbol*NOTLISTED
ISIN*INE411U01027
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved16-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange12-01-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterThird quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingSingle segment
Description of single segmentPharmaceuticals
Start date of board meeting16-01-2026
Start time of board meeting16:15:00
End date of board meeting16-01-2026
End time of board meeting17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?falseTextual Information(1)

Text Block

Textual Information(1)During the quarter ended 31st December 2025, there was no default on Loans & Debt Securities.

Financial Results - Ind-AS

Amount in (Lakhs)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-10-202501-04-2025
Date of end of reporting period31-12-202531-12-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations16,122.2745,797.39
Other income164.71417.77
Total income16,286.9846,215.16
2Expenses
(a)Cost of materials consumed6,940.9021,409.89
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade1,128.632,078.55
(d)Employee benefit expense1,558.664,645.15
(e)Finance costs588.351,666.79
(f)Depreciation, depletion and amortisation expense720.111,991.97
(g)Other Expenses
1Brokerage & Commission149.09352.00
2Consumption of Stores Spares and Maintainence203.431,449.08
3Freight Forwarding & Transport454.551,061.26
4Legal & Professional Expenses219.54609.17
5Miscellaneous Expenses129.61226.83
6Power and Fuel837.591,970.88
7Processing & Labour Charges556.641,438.99
8Provision for Credit Loss100.00300.00
9Travelling & Conveyence Expenses96.96266.38
10Others678.461,775.04
Total other expenses3,425.879,449.63
Total expenses14,362.5241,241.98
3Total profit before exceptional items and tax1,924.464,973.18
4Exceptional items0.000.00
5Total profit before tax1,924.464,973.18
6Tax expense
7Current tax0.000.00
8Deferred tax314.37900.86
9Total tax expenses314.37900.86
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations1,610.094,072.32
12Profit (loss) from discontinued operations before tax(57.08)(281.51)
13Tax expense of discontinued operations(14.37)(70.86)
14Net profit (loss) from discontinued operation after tax(42.71)(210.65)
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period1,567.383,861.67
17Other comprehensive income net of taxes18.7156.12
18Total Comprehensive Income for the period1,586.093,917.79
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital1,579.161,579.16
Face value of equity share capital5.005.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations5.1012.89
Diluted earnings (loss) per share from continuing operations5.0112.68
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations(0.14)(0.67)
Diluted earnings (loss) per share from discontinued operations(0.14)(0.67)
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations4.9612.22
Diluted earnings (loss) per share from continuing and discontinued operations4.8712.01
24Debt equity ratio0.45%0.45%
25Debt service coverage ratio2.43%2.27%
26Interest service coverage ratio4.27%3.98%
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)1. The above Financial Results of Bajaj Healthcare Limited (the 'Company') have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 16 January 2026. These results have been subjected to limited review by the Statutory auditors who have expressed an unmodified review conclusion. ' ' 2. The above un-audited financial results for the quarter and nine months ended 31 December 2025 have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standards (Ind AS),as prescribed under Section 133 of the Companies Act 2013 (Act) read with relevant rules issued there under and other accounting principles generally accepted in India in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended. ' ' 3. The Company deals in pharmaceuticals products (formulations and active pharmaceutical ingredients components) which are interlinked and interdependent. Therefore, the Company has identified only one reportable segment i.e. Pharmaceuticals. ' ' 4. In the year ended 31 March 2024, the Board of Directors had approved to sale disposal of undertaking unit(s) on going concern basis, situated at plot no. N92, L9.3 , T30, MIDC Tarapur, Taluka- Boisar, District Palghar, Maharashtra and vacant industrial land situated at plot no. D-2CH42 & D-2CH43 Dahej industrial area, GIDC, Bharuch, Gujarat (which were acquired under SARFAESI ACT, 2022 from Saraswat Bank) and plot no.E-62 and E-63 MIDC Tarapur, Taluka Boisar, District Palghar, Maharashtra. The approval of shareholders was obtained vide postal ballot. The Company has classified the assets and liabilities in relation to these units as Assets and liabilities held for sale/disposal under Ind AS 105 ("Non-current Assets Held for Sale and Discontinued Operations"). The results of the operation of these units have been presented separately on the statement of profit and loss as discontinued operations. Considering these assets are held for sale, the assets have been recorded at their fair value on the date these assets has been classified as held for sale. Out of these, one unit situated at plot no. N-92 was sold during the Quarter ended 31 March 2024. The total value of assets classified as held for sale represents lower of carrying value or fair value. ' ' The financial information from discontinued operations: ' Particulars Quarter Ended Nine Months Ended Year ended ' 31 Dec 2025 30 Sept 2025 31 Dec 2025 31 Dec 2025 31 Dec 2024 31 March 2025 ' (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) ' Total Income ( A ) (1.05) 0.05 65.40 1.10 95.88 58.07 ' Total Expenses ( B ) 56.03 179.05 183.13 282.61 408.96 459.18 ' Loss before Tax from Discontinued Operations ( C = A - B ) (57.08) (179.00) (117.73) (281.51) (313.08) (401.11) ' Tax Credit from Discontinued Operations ( D ) (14.37) (45.06) 206.71 (70.86) (11.27) (57.78) ' Loss after Tax from Discontinued Operations ( E = C - D ) (42.71) (133.94) (324.44) (210.65) (301.81) (343.33) ' ' ' 5. The Board of Directors of the Company in their meeting held on 10 July 2024 and the shareholders of the company in Extra-Ordinary General Meeting ("EGM") held on 07 August 2024 through Video Conferencing (‘VC') / Other Audio Visual Means (‘OAVM') approved, the issue of 40,44,852 Equity Shares at Rs 338 per share (including premium at Rs. 333 per share) to Person(s) belonging to non-promoter category on preferential basis and the issue of convertible equity warrants 20,79,409 at Rs. 338 per warrant (including premium at Rs. 333 per share) to Person(s) belonging to promoter category as well as non-promoter category on preferential basis. The object of the issue is to repayment of term loan, investment in capital expenditure and general corporate purposes. The Company has also obtained the in-principal approval of listing of equity shares from National Stock Exchange of India Ltd and BSE Ltd. On 19 September 2024, post approval from Board, the Company has allotted 39,84,852 no. of equity shares and 20,79,409 convertible warrants and has also filed the relevant form with Registrar of Companies, Mumbai. The uncalled amount of share warrants as at 31 December 2025 is Rs. 5,271.30 lakhs and will be received within 18 months from the allotment date of 19 September 2024. ' ' 6. The fund raised through allotment of equity shares and convertible warrants under the preferential issue has been utilised for following activities. ' ' Particulars Rs. (in Lakhs) ' Repayment & prepayment of secured/unsecured loans from bank NBFC 15,000.00 ' General corporate purposes 225.90 ' Total 15,225.90 ' ' 7. In April 2025, the Company acquired Genrx Pharmaceuticals Private Limited (in Liquidation) ("Genrx"), on a going concern basis. Genrx is an existing company incorporated under the provisions of the Companies Act, 1956. The acquisition was made for a total consideration of Rs. 1,085 lakhs. ' Subsequently, on 3 June 2025, the Company filed an application with the Hon'ble National Company Law Tribunal (‘NCLT'), Mumbai, seeking certain reliefs and concessions necessary for the effective implementation of the acquisition and takeover of Genrx as a going concern, which is pending with NCLT as on 31 December 2025. Hence, Genrx has not been considered a subsidiary for consolidation purpose, pending requisite approvals from the NCLT, as control, defined under Ind AS 110 Consolidated Financial Statements is not established.

Other Comprehensive Income

Amount in (Lakhs)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-10-202501-04-2025
Date of end of reporting period31-12-202531-12-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Items that will not be reclassified to profit or loss25.0075.00
Total Amount of items that will not be reclassified to profit and loss25.0075.00
2Income tax relating to items that will not be reclassified to profit or loss6.2918.88
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income18.7156.12

Audit qualification

Sr.Details of Audit QualificationType of Audit QualificationFrequency of qualificationFor Audit Qualification(s) where the impact is quantified by the auditorFor Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views(i) Management's estimation on the impact of audit qualification(ii) If management is unable to estimate the impact, reasons for the sameAuditors Comments on (i) or (ii) above
No records available
Objects for which funds have been raised and where there has been a deviation, in the following table:
Sr.Original ObjectModified Object, if anyOriginal AllocationModified allocation, if anyFunds UtilisedAmount of Deviation/Variation for the quarter according to applicable objectRemarks if any
No records available