Procter & Gamble Health has submitted its Business Responsibility and Sustainability Report (BRSR) for the financial year ended March 31, 2026, to the Bombay Stock Exchange and the National Stock Exchange. The filing, signed by authorized signatory Flavia Peter Machado on August 12, 2026, details the company’s performance across environmental, social, and governance parameters.

Financial Overview

The report discloses a total turnover of ₹1,385 crore and a net worth of ₹524 crore for FY26. Procter & Gamble Health operates primarily in the manufacture and sale of healthcare products, specifically vitamins, minerals, and supplements, which account for 100% of its turnover. Exports contributed 8.24% to the total turnover, with products shipped to five countries during the fiscal year.

Operational Metrics

The company reported a paid-up capital of ₹16.59 crore. Its operations are centered in India, with a registered office in Mumbai and a manufacturing plant in Goa. The entity maintains a pan-India presence across 28 states and eight union territories.

Environmental Impact

Procter & Gamble Health disclosed a total energy consumption of 46,995 GJ for FY26, an increase from 43,509 GJ in FY25. Of this, 29,435 GJ was sourced from renewable sources, while 17,560 GJ came from non-renewable sources. The energy intensity per rupee of turnover decreased slightly to 0.45 GJ/₹ lakhs from 0.47 in the previous year.

Water withdrawal totaled 55,888 kilolitres, down from 57,909 kilolitres in FY25. Groundwater accounted for the majority of withdrawals at 52,665 kilolitres. Total water consumption stood at 26,764 kilolitres. The company discharged 29,124 kilolitres of water, all of which was treated and applied on-site.

Greenhouse gas emissions were reported as follows:

• Scope 1 emissions: 190 metric tonnes of CO2 equivalent (down from 263 in FY25)
• Scope 2 emissions (gross): 3,148 metric tonnes of CO2 equivalent (down from 4,273 in FY25)

Total waste generated increased to 275.41 metric tonnes from 202.35 metric tonnes in FY25. Of this, 138.43 metric tonnes were recycled, and 87.98 metric tonnes were disposed of through coprocessing. The Goa plant remains a zero-manufacturing-waste-to-landfill site.

Employee Welfare and Safety

As of March 31, 2026, the company employed 221 permanent employees and 1,055 permanent workers. Female representation among permanent employees was 27%, while it stood at 10% among permanent workers. The Board of Directors includes two women, representing 28.57% of the total board strength.

Spending on employee well-being measures rose to 0.50% of total revenue from 0.25% in FY25. The company provided health insurance and accident insurance coverage to 100% of its permanent employees and workers. No fatalities or high-consequence work-related injuries were reported during FY26. One recordable work-related injury each was recorded for employees and workers, compared to nil in the previous year.

Governance and Compliance

Procter & Gamble Health adopted the parent company’s Worldwide Business Conduct Manual as its business responsibility policy. The Audit Committee reviews the vigil mechanism report quarterly, while the Board reviews statutory compliance on the same frequency. No material fines, penalties, or regulatory actions were recorded during the fiscal year. Four complaints related to sexual harassment were received, with one upheld and resolved within 90 days.

Procter & Gamble Health Limited reported a 45% year-on-year surge in net profit to ₹961.5 million in Q1FY27, driven primarily by a one-time exceptional gain of ₹318 million from the sale of its office premises. Revenue from operations rose 7.4% to ₹3,637.1 million, reflecting steady organic growth in its pharmaceutical segment despite the significant impact of the non-recurring asset sale on bottom-line figures. The divergence between top-line growth and headline profit underscores that the earnings boost is not repeatable, with core operational profitability remaining relatively flat.

The Board of Directors approved the unaudited financial results for the quarter ended June 30, 2026, during a meeting held on August 6, 2026. The results were reviewed by the Audit Committee and subjected to a limited review by the company’s statutory auditors, Haribhakti & Co. LLP, who issued an unmodified conclusion pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company’s operational performance remained robust, with revenue from operations increasing from ₹3,387.4 million in Q1FY26 to ₹3,637.1 million in Q1FY27. This growth was supported by higher sales volumes and effective pricing strategies within its single primary reportable segment, Pharmaceuticals. Management attributed the sales growth to strong brand fundamentals, superior retail execution, and positive consumer response to new innovations.

EBITDA expanded by 10.3% to ₹996.0 million, indicating improved operating leverage. However, net profit before exceptional items declined slightly by 2.8% to ₹643.5 million, highlighting that the headline profit growth is largely attributable to the asset sale rather than core operational improvements.

Impact of Exceptional Item

The most material development in the quarter was the sale of the company’s office premises located at Worli. The property was sold for ₹333.4 million against a carrying amount of ₹15.4 million, resulting in a gain of ₹318.0 million. This gain has been classified as an exceptional item under Indian Accounting Standards (Ind AS).

Excluding this one-time gain, the company’s core profitability remained relatively flat compared to the previous year. The tax expense for the quarter stood at ₹329.7 million, comprising current tax of ₹310.3 million and deferred tax charge of ₹19.4 million.

What the Numbers Show

The divergence between the 7.4% revenue growth and the 45% net profit surge underscores the non-operational nature of the bottom-line improvement. While top-line growth suggests healthy demand for Procter & Gamble Health’s pharmaceutical products, investors should note that the earnings per share (EPS) figure of ₹57.92 includes the exceptional gain. The basic EPS before exceptional items was ₹38.77, down slightly from ₹39.87 in Q1FY26. This indicates that while the company is growing revenue, core margin expansion has been modest, and the significant profit jump is not repeatable in subsequent quarters.

Auditor’s Review

Haribhakti & Co. LLP, the statutory auditors, conducted their review in accordance with Standard on Review Engagements (SRE) 2410. They confirmed that the financial statements were prepared in accordance with Ind AS 34 "Interim Financial Reporting" and other generally accepted accounting principles in India. No subsidiaries, associates, or joint ventures were reported as of June 30, 2026.