Interim report
Page 1
Bajaj Consumer Care Limited 1231, 3rd Floor, Solitaire Corporate Park, 167, Guru Hargovind Marg, Chakala, Andheri (East), Mumbai 400 093 I Tel.: +91 22 66919477/78 I CIN: L01110RJ2006PLC047173 I Web: www.bajajconsumercare.com Registered Office: Old Station Road, Sevashram Chouraha, Udaipur- 313 001, Rajasthan Tel.: +91 0294-2561631, 2561632 November 10, 2025 DCS-CRD BSE Limited First Floor, New Trade Wing Rotunda Building, Phiroze Jeejeebhoy Towers Dalal Street, Fort, Mumbai 400 023 Stock Code: 533229 Listing Compliance National Stock Exchange of India Ltd. Exchange Plaza, 5th Floor Plot No. C/1, ‘G’ Block Bandra- Kurla Complex Bandra East, Mumbai 400 051 Stock Code: BAJAJCON Dear Sirs/Madam, Sub: Outcome of Board Meeting held on November 10, 2025 In continuation of our letter dated November 3, 2025 and pursuant to Regulation 33 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the meeting of the Board of Directors of the Company commenced at 3:00 P.M. and concluded at 3:55 P.M. today i.e. November 10, 2025, the Board of Directors have Inter alia approved Unaudited Financial Results (Standalone and Consolidated) for the quarter/half year ended September 30, 2025, of the financial year 2025-26 (copy attached herewith). The aforesaid results were reviewed by the Audit Committee and subsequently approved and taken on record by the Board of Directors of the Company. We would further like to inform you that the Statutory Auditors of the Company have subjected the aforesaid results to “Limited Review” and the same is enclosed herewith. The same may please be taken on record and suitably disseminated to all concerned. Thanking you, Yours Sincerely, For Bajaj Consumer Care Limited Vivek Mishra Head-Legal & Company Secretary Membership No.: A21901 Encl: as above bajaj coNsuMrn cAnE
Page 2
(ft IND I A CHOPRA VIMAL & CO. Chartered Accountants E-4 79, Lal Kothi Scheme , Behind New Vidhan Sabha , Janpath , Jaipur - 302015 Phone: 0141-6769136 ,9530261623 ;9829016231 , E-Mail : chopravima l@gmai l. com Independent Auditor's Review Report on Standalone naudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 I 5 (as amended) Review Report to The Board of Directors Bajaj Consumer Care Limited I . We have reviewed the accompanying statement of unaudit ed standalone fin ancial result s of Baj aj Consumer Care Lim ited (' the Company' ) for the quarter ended September 30, 2025. and year to date from /\ pril I , 2025 tn September 30, 2025 (the ··sIaIe111 ent .. ) being submitt ed by the Co111pany pursuant to the requirem ent of Regulation 33 of the SEBI (Li st ing Obligation and Discl osure Requir ements) Regulation. 20 15 (as amended), includin g relevant circulars issued by the SEBI from tim e to ti me. 2. This Statement, which is the responsibilit y of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recogniti on and measurement prin cipl es laid down in Indi an Accountin g Standard 34 " Interim Financial Reportin g" (" Ind AS 34" ), prescrib ed under Section 133 of the Companies Ac t. 20 13. and other accounting principl es generall y accepted in India and in complian ce with Regulation 33 of the SEBI (Li sting Obli gations and Disclosure Requir ements) Regula! ion, 20 15 (" Li sting Regulation .. ). Our responsibilit y is to issue a report on the Statement based on our review . 3. We conducted our review in accordance w ith the Standard on Rcvicll' Engagements (SI{ E) 2410. • Review of Interim Financial ln fonnation perfonn ed by the Independent A udit or of the Entit y', iss ued by the Institut e of Chartered Accounta nts of Indi a. Thi standard requi res that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material mi sstatc111cnt. A review is limit ed prim aril y to inquir ies of company personnel and analytical procedures appli ed to fin ancial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opini on. 4. Rascd on our review conducted as above, nothin g has co111c to our attention that c.iuscs us to believe that the accompanying Statement, prepared in accordance with appli cable accountin g standards and other recogni zed accountin g practices and poli cies has not di sclosed the informnti on required to be di sclosed in te1111s of Regul ntion 33 of the SEBI (Li sting Obl igations and Di sc lo ure Requir ements) Regulations, 20 15 includin g the manner in which it is to be disclo sed. or that it contains any material mi sstatement. For Chopra Vimal & Co. Finn registration number: 006456C Chartered Accountants v ;m,~ Pa11ner M embership No.: 074056 UDIN: 1.5Ci1LfOS6 8MUl<Zl)27Jfj Place: Jaipur Date: I O'" November 2025
Page 3
I. II. Ill. IV. V. VI. VII. VIII. IX. X. XI. XII. XIII. BAJAJ CONSUMER CARE LIMITED CIN : LOI I I0RJ2006PLC047173 Rcgd Office: Old Station Road, Sevashram Chouraha, Udaipur - 31300 I. Phone : 0294-2561631-32 * Email : complianceofficer@bajajconsumer.com * Website : www.bajajconsumercare.com Statement of Standalone Unaudited Financia l Results for the Quarter and Six Months ended September 30, 2025 (' In Lakh unless otherwise stated) Unaudited Unaudited Unaudited Unaudited Unaudited Audited 3 months Preceding 3 Corresponding 3 Year to date Year to date Year ended Particulars ended months ended months ended in figures for the figures for the 31/03/2025 30/09/2025 30/06/2025 the previous year current period previous 30/09/2024 ended 30/09/2025 period ended 30/09/2024 Revenue from operations (a) Sale of goods 24, 163.61 24,448.57 22,542.16 48,612.18 46,235.18 92,768.50 (b) Other operating revenues 365.44 720.85 335.46 1,086.29 760.28 1,507.81 Total Revenue from operations (I) 24,529.05 25,169.42 22,877.62 49,698.47 46,995.46 94,276.31 Other income 747.85 764.76 886.21 1,512.61 1,986.64 3,552.96 Tota l Income (1+11) 25,276.90 25,934.18 23,763.83 51,211.08 48,982.10 97,829.27 Expenses (a) Cost of materials consumed 6,892.95 8,774.51 5,311.93 15,667.46 11,390.47 26,678.72 (b) Purchase of stock-in-trade 3,452.32 1,688.73 5,695.46 5,141.05 10,050.32 16,400.20 (c) Change in inventories of finished goods, (514.48) 157.16 (293.29) (357.32) (110.16) 105.00 work-in-progress and stock in trade (d) Employee benefit expenses 2,772.55 2,980.73 2,589.18 5,753.28 5,292.16 10,646.93 (e) Finance costs 43.03 37.41 14.41 80.44 30.90 53.72 (t) Depreciation and amortisation expense 364.51 229.69 242. 15 594.20 464.86 974.16 (g) Other expenses (i) Advertising and Sales Promotion 3,730.38 3,765.63 3,094.92 7,496.01 6,815.84 13,780.89 (ii) Others 3,323.26 3,608.82 3,091.60 6,932.08 6,427.97 13,420.62 Total Expenses (IV) 20,064.52 21,242.68 19,746.36 41,307.20 40,362.36 82,060.24 Profit before tax (III - IV) 5,212.38 4,691.50 4,017.47 9,903.88 8,619.74 15,769.03 Tax expense (I) Current tax 910.71 787.78 701.93 1,698.49 1,506.04 2,755.16 Profit for the period (V-VI) 4,301.67 3,903.72 3,315.54 8,205.39 7,113.70 13,013.87 Other comprehensive income (i) Items that will not be reclassified subsequently to profit or - 10.24 46.69 10.24 (124.37) loss (net) 46.69 (ii) Income tax relating to items that will not be reclassified - ( 1.79) (8.16) ( 1.79) 21.73 to profit or loss (8.16) Tota l other comprehensive income/ (loss) 38.53 - 8.45 38.53 8.45 (10264) Total comprehensive income for the period (VII+IX) 4,340.20 3,903.72 3,323.99 8,243.92 7,122.15 12,911.23 Paid-up equity share capital 1,306.18 1,370.53 1,370.53 1,306.18 1,370.53 1,370.53 (Face value-, 1/-each) Other equity 77,467.23 Earnings per share (of face value~ 1/- each) (not annualised except for year ended March 31, 2025): (a) Basic (in ') 3.14 2.85 2.36 5.99 5.06 9.38 (b) Diluted (in') 3.14 2.85 2.36 5.99 5.06 9.38 \ I\J.0----- l L~).____ ..... ( ' ere ~,..Cl umbai *
Page 4
BAJAJ CONSUMER CARE LIMITED Standalone Balance Sheet as at September 30, 2025 (~ In Lakh) Unaudited Audited Statement of Assets & Liabilities As at 30/09/2025 As at 31/03/2025 ASSETS (1) Non-current assets (a) Property, plant & equipment 6,942.88 4,515 .54 (b) Capital work-in-progress 136.45 136.45 ( c) Other Intangible assets 69.64 56.44 ( d) Right-of-Use assets 1,702.45 355.4 1 ( e) Financial assets (i) Investments 29,477.82 23,268 .24 (ii) Others 579.40 503.59 (f) Other non-current assets 69.26 3.34 38,977.90 28,839.01 (2) Current assets (a) Inventories 5,558. 17 5,167.16 (b) Financial assets (i) Investments 22,570.46 34,070.25 (ii) Trade receivables 7,252.08 7,302.83 (iii) Cash and Cash equivalents 1,70 1.12 2,559.72 (iv) Bank balances other than (iii) above 2,027.94 8, 136.87 (v) Others 21.78 5.61 (c) Current tax assets (Net) 65.01 104.78 (d) Other current assets 7,460.75 7,002. 12 46,657.31 64,349.34 TOTAL ASSETS 85,635.21 93,188.35 EQUITY AND LIABILITIES EQUITY (a) Equity share capital 1,306. 18 1,370.53 (b) Other equity 66,832.31 77,467.23 68,138.49 78,837.76 LIABILITIES (1) Non current liabilities (a) Financial liabilities (i) Lease liabilities 1,347. 14 170.88 (b) Provisions for employee benefit 584.40 570.84 1,931.54 741.72 (2) Current liabilities (a) Financial liabilities (i) Lease liabilities 451.63 245.98 (ii) Trade Payables (a) total outstanding dues of micro and 409.05 492.02 small enterprises (b) total outstanding dues of creditors 4,381.77 4,429.39 other than micro and small enterprises (iii) Other financial liabilities 7,385.59 6,530. 12 (b) Other current liabilities 2,006.20 1,274.82 (c) Provisions for employee benefit 508.62 599.84 (d) Current tax liability (Net) 422.32 36.70 15,565.18 13,608.87 TOTAL EQUITY AND LIABILITIES 85,635.21 93,188.35
Page 5
BAJAJ CONSUMER CARE LIMITED Standalone Statement of Cash flow for the Half year ended September 30, 2025 ('t In Lakh) Unaudited Audited Particulars For the Half Year ended For the Year ended September 30, 2025 March 31, 2025 A. Cash Flow from Operating Activities Profit before tax 9,903.88 15,769.03 Adjustments for: Depreciation and amortisation 594.20 974.16 Expected credit loss 10.00 15.54 Interest Income (415.52) (3,138.32) Net (gain)/loss on current investments (1,037.59) (172.45) Unrealised (gain)/loss on Current Investments (53.92) (225.86). Net (gain)/loss on sale of property, plant and equipment 3.55 12.19 Sundry credit balances written off/(written back) (5.58) (16.00) Interest Expenses 80.44 53.72 Operating profit before working capital changes 9,079.46 13,272.01 Movement for Working Capital (Increase)/Decrease in Trade and Other Receivables (50.60) (2,980.58) (Increase)/Decrease in Inventories (391.01) 198.87 (Increase )/Decrease in Other Assets (524.55) (1,174.96) Increase/(Decrease) in Trade and Other Payables 1,431.35 256.40 Cash Generated from Operations 9,544.65 9,571.72 Less: Direct taxes paid/deducted at source (1,281.26) (2,780.37) Net Cash from Operating Activities (A) 8,263.39 6,791.35 B. Cash Flow from Investing Activities Purchase of property, plant and equipment (2,750.81) (491.35) Purchase of intangible assets (29.56) (42.04) Interest received 415.52 3,138.32 Net Proceeds from sale/ (purchase) of current investments 12,591.30 24,891.38 Proceeds from sale of Property, plant and equipment 2.82 2.79 Bank Deposit with Original Maturity of more than 3 months 6, 108.30 (5,968.49) Investment in Subsidiary Company (6,209.58) (184.78) Investment in Equity Shares of Associate - (5,951.58) Net Cash from Investing Activities (B) 10,127.99 15,394.25 C. Cash Flow from Financing Activities Buyback of equity shares including transaction cost (18,943.19) (20,622.83) Repayment oflease liabilities (305.36) (535.63) Interest Paid ( 1.43) (0.79) Net Cash (Used in) Financing Activities (C) (19,249.98) (21,159.25) Net Increase/ (Decrease) in Cash & Cash Equivalents (A+B+C) (858.60) 1,026.35 Cash & Cash Equivalents - Opening Balance 2,559.72 1,533.37 Cash & Cash Equivalents - Closing Balance 1,701.12 2,559.72 Note: The above Statement of Cash Flow has been prepared under the "Indirect Method" as set out in Ind AS 7 on ' ~tatement of Cash Flows'. v ,.., I/ ~ '---I\.,\'.' C-.A..--...-... " • ere % t" 1umbai §' ....
Page 6
Notes: The above standalone results are prepared in compliance with Indian Accounting Standards ("Ind-AS") notified by the Ministry of Corporate Affairs. 2 The Company operates only in one segment, namely "Cosmetics, Toiletries and Other Personal Care products" and there are no reportable segments in accordance with Ind-AS I 08 on "Operating Segments". 3 Figures have been regrouped/rearranged wherever necessary. 4 On 16th May, 2025, the Company completed acquisition of balance 51% of the equity share capital in Vishal Personal Care Limited (formerly known as Vishal Personal Care Private Limited) ( the "Target Company") for a consideration ofINR 6,209.57 lacs. Consequently , the Target Company has become Wholly Owned Subsidiary of the Company from the date of such acquisition . 5 The Board of Directors of Bajaj Consumer Care Limited (BCCL), on 24th July 2025, approved the Scheme of Arrangement between BCCL, Vishal Personal Care Limited (VPCL) and their respective shareholders to demerge VPCL manufacturing and distributor undertaking. The scheme is subject to necessary statutory and regulatory approvals, including from the Honourable NCLT under Sections 230 and 232 of the Companies Act, 2013. This has no impact on the financial results for the period ended and as at 30th September 2025. 6 Pursuant to equity shares buyback approved by Board of Directors of the Company on 24th July 2025, the Company bought back 64,34,482 equity shares representing 4.69% of pre buyback paid up capital. The buyback resulted into total cash outflow oH 18,660.00 lakhs (excluding transaction costs). The Company funded the buyback from its retained earnings account. Capital redemption reserve of~ 64.34 lakhs representing the face value of equity shares bought back and extinguished has been created by transfer from general reserves of the Company. All of the equity shares bought back have been extinguished subsequent to reporting date. The effect of subsequent extinguishment being adjusting event under Ind AS IO on Events after the Reporting Period, has been duly recognised as on 30th September 2025 itself. The buyback concluded on 3rd October, 2025 being the date of extinguishmcnt of equity shares bought back. 7 The above standalone results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 10th November 2025. The statutory auditors have issued an unmodified report on the above results. Place Date Mumbai Nov 10, 2025 For and on beh~lf of Board of Directors vt--t c,lA..-,_ 1•~ Naveen Pandey Managing Director (DIN 09584377)
Page 7
CA IND I A CHOPRA VIMAL & CO. Chartered Account ants E-479, Lal Kothi Scheme , Behind New Vidhan Sabha, Janpath , Jaipur - 302015 Phone: 0141-6769136,9530261623;98290 16231 , E-Mail: chopravimal@gmail.com Independent Auditor's Review Report on Consolidated Unaudited Quarterly and year to date Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review Report to The Board of Directors Bajaj Consumer Care Limited l . We have rcvicwcu the accompanying Statement of Consoliu atcu Unauui tcd Financial Results of Bajaj Consumer Care Limited ("the Parent" ) and its subsidiari es (the Parent and its subsidi ari es together referred to as " the Group") for the quarter ended September 30, 2025 and year to date from Apri l I. 2025 to September 30. 2025 ("t he Statement") , being submitt ed by the Parent pursuant to the requirement of Regulation 33 of the SEI3I (L istin g Obliga tions and Disc losure Requirements) Regulations, 20 15, as amended includi ng relevant circulars issued by the SE Bl from time to time. 2. This Stateml:!nt, which is the responsibilit y of the Parent's Management and approved by the Parent ·s Board or Directors. ha. been prepared in accordance with the recognition and measurement principles laid down in Indi an Accounting Standard 34 " Int erim Financial Reporti ng" (" Ind AS 34 "), prescribed under Section 133 of the Companies Ac t. 20 I 3. and other accounting prin ciples generally accepted in India and in compliance wi th Regulation 33 of the SEBI (Li sting Obligations and Di sclosure Requir ements) Regulation. 2015 (" Listing Regulation " ). Our responsibi lit y is to issue a report 011 the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24 10 '"Review of Interim Financial ln f-ormation Perfor med by the Independent Auditor of the Entity ··. issued by the Institute of Chartered Acco untants of l ndia. t\ review of interim financial inform ation consists of making inquiri es. primarily of persons responsible for financia l and accountin g matters, and applyi ng analyt ical and other review procedures. A review is substantiall y less in scope than an audit conducted in accordance wi th Standards on Audi ting and co11 seque11tly does not enable us to obtain assurance that we woul d become aware of all signifi cant matters that might be identifi ed in an audit. According ly, we do not express an audit opinion . We also performed procedures in accordance w ith the circular Cl R/CFD /CM D I /44/20 I 9 dated March 29. 20 19 issued by the SEBI under Regulation 3:l (8) of the SEBI (Li sting Obligation s and Disclosure Requirements) Regulations, 20 I 5, as amended, 10 Ihe extent appli cable. 4. The Statement includes the results of the following entiti es: Sr Name of Subsidiari es Holdin g 0/4, Countr y of No I ncorooration I Uptown Pro11eni.:s and Leasin!.( Pri vate Limit ed 100% India 2 Vi shal Personal Care Lid 100% Ind in 3 Rajai Co111 l11t.:rna1io11al (FZE) 100% UAE 4 Rajaj Rangl adesh Limited 100% Ranl!ladesh I ·, ,· \ .. \ I ' ' I • C"> . ✓ )' I 11' ' ~ C --
Page 8
5. l:3ascd on our review conducted and procedures performed as slated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard, SF:81 Circulars and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulati ons, including the manner in which it is to be disclosed. or that it contains any material misstatement. 6. The accompanying Statement includes the unaudited interim financial result / statclllcnt and other financial informati on, in respect of one subsidiary, whose unaudited interim financial result / statelllent includes total assets of Rs. 8887.46 lacs as at September 30. 2025, total revenues of Rs. 0.53 lacs and Rs. 0. 78 lacs, total net loss after tax of Rs. 6. 10 lacs and Rs. 12.46 lacs, total comprehensive loss of Rs. 6. 10 lacs and Rs. 12.46 lacs for the quarter ended September 30, 2025, and for the period from April O I. 2025. to September 30, 2025. respectively, and net cash outflow of Rs. 6.56 lacs for the period from April O I, 2025 to September 30, 2025, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's report on interim financial result/statement of this entity has been fu rnished to us by the Management and our conclusion on the Statement, in so fa r as it relates to the amounts and disclosures in respect of this subsidiary is based solely on the report of : uch auditor and procedures performed by us as stated in paragraph 3 above. 7. The Accompanying statements also includes unaudited financial results; in respect of the one subsidiary whose unaudited financial results reflects total revenue of Rs. 14 71.1 I lacs and a net loss after tax of Rs. 22. 10 lacs and total comprehensive loss of Rs 22.10 lacs fo r the quarter ended September 30. 2025. These financial results are unaudited and have been reviewed by an Independent Cha11crcd Accountants. These unaudited financial results along with limited review report have been furnished to us by the management and our opinion on the statement. in so far as it relates to the amounts and disclosures included in respect of' this subsidiary, is based solely on the unaudited financial results and limited review repon of Independent Chartered Accountants and the procedures perfonned by us as stated in paragraph 3 above Our conclusion on the Statement is nut modified in respect of the above matters. For Chopra Vimal & Co. Firm registration number: 006456C Chartered Accountants ~~ Vimal Chopra Partner Membership No.: 074056 UDIN: 2.57Lf0568MUkZEloS6 Place: Jaipur Date: IO'" November 2025 . • I I" V 2 11' 1
Page 9
I. II. III. IV. V. VI VII VIII. IX. X. A. B. XI. XII. XIII. XIV. xv. BAJAJ CONS UMER CARE LIMITED CIN: L0 I I I0RJ2006PLC047 173 Regd Office: Old Station Road, Sevashram Chouraha, Udaipur - 3 1300 I. Phone: 0294-256 1631-32 • Email : complianceofficer@bajaj consurner.com • Website: www.bajajconsumercare .com Statemt nt of ConsoJjd@led Unaudit ed Finftnc;ial Resu)ts for the Qua rter and Six Monfh s •nded Septem ber 30. 2025 Una udil •d Unaudit•d Unaudit ed Unau dited 3 months Preccdin g3 Correspondlna 3 Yenr to dale Particulan ended month s ended months ended in figures for the 30/09/2025 30/06/2025 the previous year current period 30/09/2024 ended 30/09/2025 Revenue from operations (a) Sale of goods 26, 140.96 25,948.54 23,062 .69 52,089.50 (b) Other operating revenues 385.94 720.85 33S.46 1,106.79 Total Rtvt nue from operations (I) 26,526.90 26,669.39 23,398. 15 53,196.29 Other income 78S.76 781.S2 886.70 1,567.28 Total Income (l+Il) 27,312.66 27,450.9 1 24,284.85 54,763.57 Expensts (a) Cost of materials consumed 7,403.93 9, 107.08 5,311.93 16,51 1.0 1 (b) Purchase of stock-in-trade 3,667.13 1,889.3 1 5,874.34 5,556.44 (c) Change in inventories offmished goods, (S09.62) 295.26 (269.20) (2 14.36) work-in-progress and stock in trade (d) Employee benefit expenses 3,453.28 3,486.82 2,704 .09 6,940.10 (e) Finance costs 43.03 37.41 14.4 1 80.44 (I) Depreciation and amortisation expense 383.0S 243.92 2S2.58 626.97 (g) Other expenses (i) Advertising and Sales Promotion 3,889.48 3,851.77 3,199 .59 7,741.25 (ii) Others 3,839.39 3,989.62 3,312.93 7,829.0 1 Total Expenses (IV) 22,169 .67 22,901.19 20,400 .67 45,070.86 Profit before Share of profit of associate and Tax (III-IV) 5,142.99 4,549.72 3,884.18 9,692.7 1 Share of Profit of associate 28.51 . 28.51 Profit before tax (V+VI) 5, 142.99 4,578.23 3,884 .18 9,72 1.22 Tax expense (I) Current tax 910.71 787.78 701.93 1,698.49 (2) Tax expenses of earlier year 5.82 . 5.82 (3) Deferred tax (2.28) (2.28) (2.40) (4.56) Profit for the period (VII-V III) 4,228 .74 3,792.73 3,184 .65 8,021.47 Other comprehensive income (i) Items tl1at will not be reclassified subsequent ly to profit or loss (net) 46.69 . 10.24 46.69 (ii) Income tax relating to items that will not be reclassified subsequently to profit (8.16) or loss . (1.79) (8. 16) (i) Items tl1at will be reclassified subsequently to profit or loss (5.60) 0.38 (13 .06) (5.22) Tota l Other comprehensive income/ (loss) 32.93 0.38 (4.6 1) 33.31 Tota l comorehensive income for the period (IX+XI) 4,26 1.67 3,793. 11 3,180.04 8,054.78 Paid-up equity share capital 1,306.18 1,370.53 1,370.53 1,306.18 (Face value-t 1/-each) Other equity Earnings per share (of face value t II- each) (not annualised except for year ended March 3 1, 2025): (a) Basic (in Rs.) 3.09 2.77 2.27 5.85 (b) Diluted (in Rs.) 3.09 2.77 2.27 5.85 (f In Lakh unless otheiwise stated) Una udiltd Aud ited Year to date Year ended figures for the 31/03/2025 previous period ended 30/09/2024 47,231.39 94,974.69 760.28 1,507.8 1 47,991.67 96,482.50 1,987.40 3,555 .25 49,979.07 100,037.75 11,390.47 26,678.72 10,434.49 17,426.71 (104.93) 52.35 5,524.79 11,178.14 30.90 53.72 48S.62 1,015.90 7,004.83 14,126.82 6,814.89 14,276.65 41,581.06 84,809.0 1 8,398.02 15,228.74 . 47.60 8,398.02 15,276.34 1,506.04 2,763 .91 . (3.97) (4.80) (9.85) 6,896.78 12,526.25 10.24 (1207) ( 1.79) 21.73 (47.42) (69.33) (38.97) (17 1.97) 6,857.8 1 12,354.28 1,370.53 1,370.53 73,419. 15 4.91 9.03 4.91 9.03
Page 10
BAJAJ CONSUMER CARE LIMITED Consolidate d Balance Sheet as at September 30, 2025 ·(~ In Lakh) Unaudited Audited Statement of Assets & Liabilities As at 30/09/2025 As at 31/03/2025 ASSETS (1) Non-curre nt assets (a) Property, Plant & equipment 13,491.13 10,662.95 (b) Capital work-in-progress 2,828.2 1 2,817.60 (c) Goodwill 4,300.10 4,300.10 (d) Other intangible assets 10,324.09 56.44 (e) Right-of-use asset 1,702.45 355.41 (t) Financial assets (i) Investment in Associate - 5,999.18 (ii) Others 891.27 562.52 (g) Deferred tax assets (Net) 53.39 48.85 (h) Other non-current assets 69.78 3.86 33,660.42 24,806.91 (2) Current assets (a) Inventories 6,367.91 5,475.33 (b) Financial assets (i) Investments 23,039.87 34,070.25 (ii) Trade receivables 7,560.27 7, 183.34 (iii) Cash and cash equivalents 2,139.11 3,085.95 (iv) Bank balances other than (iii) above 3,584.36 8, 136.87 (v) Others 21.78 5.61 (c) Current tax assets (net) 11 1.15 114.20 (d) Other current assets 7,991.07 7,228.18 50,815.52 65,299.73 TOTAL ASSETS 84,475.94 90,106.64 EQUITY AND LIABILITIES EQUITY (a) Equity share capita l 1,306. 18 1,370.53 (b) Other equity 63,200.10 73,4 19.15 64,506.28 74,789.68 LIABILITIES (1) Non - current liabilities (a) Financial liabilities (i) Lease liabilities 1,347.14 170.88 (b) Provision for employee benefit 651.49 570.84 1,998.63 741.72 (2) Current Liabilities (a) Financial liabilities (i) Lease liabilities 45 1.63 245.98 (ii) Trade payables (a) total outstanding dues of micro and 469.07 492.02 small enterprises (b) total outstand ing dues of creditors other 4,747.45 4,499.92 than micro and small enterprises (iii) Other financial liabilities 8,963.43 7,399.82 (b) Other current liabilities 2,190.38 1,286.88 (c) Provision for employee benefit 706.21 599.84 (d) Current tax liability (net) 442.86 50.78 17,971.03 14,575.24 TOT AL EQUITY AND LIABILITIES 84,475.94 90,106.64
Page 11
BAJAJ CONSUMER CARE LIMITED Consolidated Statement of Cash flow for the Half year ended September 30, 2025 (~ In Lakh) Unaudited Audited Particulars For the Half Year ended For the Year ended September 30, 2025 March 31, 2025 A. Cash Flow from Operating activities Profit before Tax 9,721.22 15,276.34 Adjustments for: Depreciation and amortisation 626.97 1,015.90 Expected credit loss 13.55 15.54 Interest Income (470.19) (3,140.61) Net loss/(gain) on current investments (1,037.59) (172.45 ) Unrealised loss/(gain) on current investments (53.92) (225.86) Net loss/(gain) on sale of property, plant and equipment 3.55 12.19 Share of profit of an Associate (28.51) (47.60) Sundry credit balances written off/(written back) (5.58) (16.00) Interest expenses 80.44 53.72 Operating Profit before working capital changes 8,849.94 12,771.17 Movement for Working Capital (Increase)/Decrease in Trade and Other Receivables (297.88) (2,799.55 ) (Increase )/Decrease in Inventories (391.90) 146.22 (Increase)/Decrease in Other Assets (691.22) (1,145.58) Increase/(Decrease) in Trade and Other Payables 1,761.39 328.02 Cash Generated from Operations 9,230.33 9,300.28 Less: Direct taxes paid/deducted at source (1,293.74) (2,790.45) Net Cash from Operating Activities (A) 7,936.59 6,509.83 B. Cash Flow from Investing Activities Purchase of property, plant and equipment (2,766.47) (537.49) Purchase of intangible assets (29.56) (42.04) Interest received 429.22 3,140.61 Net Proceeds from sale/ (purchase) of current investments 12,121.89 24,891.38 Investment in Subsidiary Company (6,209.58) - Investment in Equity Shares of Associate - (5,951.58) Proceeds from sale of Property, Plant and Equipment 2.82 2.79 Bank Deposit with Original Maturity of more than 3 months 6,317.95 (5,970.29) Net Cash from Investing Activities (B) 9,866.27 15,533.38 C. Cash Flow from Financing Activities Buyback of equity shares including transaction cost (18,943.19) (20,622.83) Repayment of lease liabilities (305.36) (535.63) Interest Paid (1.43) (0.79) Net Cash (Used in) Financing Activities (C) (19,249.98) (21,159.25) D Effect of foreign exchange fluctuation (D) (5.22) (69.33) Net increase/(decrease) in Cash & cash equivalents (A+B+C+D) (1,452.34) 814.63 Cash & Cash Equivalents - Opening balance 3,085.95 2,271.32 Cash & Cash Equivalents - Opening balance on Business Combination sos.so - Cash & Cash Equivalents - Closing balance 2,139.11 3,085.95 Note: The above Statement of Cash Flow has been prepared under the "Indirect Method" as set out in Ind AS 7 on 'Statement of Cash Flows'.
Page 12
Notes: The above consolidated financial results of the Company and its subsid iaries (the 'Group') have been prepared as per Ind AS 110 "Consolidated Financial Statements" as notified by the Ministry of Corporate Affairs. 2 The Group operates only in one segment, namely "Cosmetics, Toiletries and Other Personal Care products" and there are no reportable segments in accordance with Ind-AS I 08 on "Operating Segments". 3 Figures have been regrouped/rearran ged wherever necessary. 4 On 16th May, 2025, the holding company completed acquisitio n of balance 51 % of the equity share capital in Vishal Personal Care Limited (formerly known as Vishal Personal Care Private Limited) ( the "Target Company") for a consideration ofINR 6,209.57 lacs. Consequently, the Target Company has become Wholly Owned Subsidiary of the holding company from the date of such acquisition. Accordingly, the financial results for the current quarter ended 30th September 2025 are not comparable with quarter ended 30th September 2024 and 30th June 2025. 5 The Board of Directors of Bajaj Consumer Care Limited (BCCL), on 24th July 2025, approved the Scheme of Arrangeme nt between BCCL, Vishal Personul Care Limited (VPCL) and their respective shareholders to demerge VPCL manufacturing and distributor undertaking . The scheme is subject to necessary statutory and regulatory approvals , including from the Honourable NCLT under Sections 230 and 232 of the Companies Act, 2013 . This has no impact on the financial results for the period ended and as at 30th September 2025. 6 Pursuant to equity shares buyback approved by Board of Directors of the holding company on 24th July 2025, the holding company bought back 64,34,482 equity shares representing 4.69% of pre buyback paid up capital. The buyback resulted into total cash outflow oH 18,660.00 lakhs (excluding transaction costs). The holding company funded the buyback from its retained earnings account. Capital redemption reserve of~ 64.34 lakhs representing the face value of equity shares bought back and extinguished has been created by transfer from general reserves of the holding company. All of the equity shares bought back have been extinguished subsequent to reporting date. The effect of subsequent extinguishment being adjusting event under lnd AS IO on Events after the Reporting Period, has been duly recognised as on 30th September 2025 itself. The buyback concluded on 3rd October 2025 being the date of extinguishment of equity shares bought back. 7 The above consolidated results have been reviewed by the Audit Committee and approved by the Board of Directors of holding company at their respective meetings held on 10th November 2025. The statutory auditors have issued an unmodified report on the above results. Place Date Mumbai Nov 10, 2025 For and on behalf of Board of Dire ctors ( \/U.( ~ JL~ Najcn Pandey Managing Director (DIN 09584377)