Amwill Health Care544353Quarterly results

Board approves half-year results to September 30, 2026 and ₹0.50 interim dividend; record date October 30, 2026

Board approved unaudited results for the half year ended September 30, 2026 and declared an interim dividend of ₹0.50 per equity share of face value ₹10 each, i.e. 5% of paid-up value per share, for FY 2026-27, payable within 30 days.

By ScoutQuest · Fri 23 Oct 2026, 1:44 PM IST · 3 min read

Revenue from operations (₹ lakhs): 2,262.86
Profit for the period (₹ lakhs): 367.39
Interim dividend per share: ₹0.50 per equity share of face value ₹10 each, i.e. 5% of paid-up value per share

Board outcome for the half year ended September 30, 2026

The board of Amwill Health Care Ltd met on October 23, 2026, from 12:08 P.M. to 12:35 P.M. IST, and considered and approved the unaudited financial results of the company for the half year ended September 30, 2026, together with the Statement of Profit and Loss, Statement of Assets and Liabilities and Statement of Cash Flows. The results were reviewed by the Audit Committee and carry a Limited Review Report from M/s SKLR & Co. LLP, the statutory auditors.

Dividend and record date

Interim dividend of ₹0.50 per equity share of face value ₹10 each, i.e. 5% of the paid-up value per share, for the financial year 2026-27.
The interim dividend will be paid within 30 days from the date of declaration.
The board fixed Friday, October 30, 2026 as the record date for ascertaining the members entitled to receive the interim dividend.

Auditor's review conclusion

The limited review report is unmodified. The auditors state that, based on their review, nothing has come to their attention that causes them to believe the statement has not disclosed the information required to be disclosed, or that it contains any material misstatement. A review is narrower in scope than an audit and the auditors do not express an audit opinion.

How the half year compares

Figures are in ₹ in lakhs, unaudited, for the half year ended 30-Sep-26, with the prior-year half year ended 30-Sep-25 in brackets.

Revenue from operations: 2,262.86 (2,120.50)
Other income: 198.72 (139.80)
Total income: 2,461.58 (2,260.30)
Total expenses: 1,942.90 (1,733.90)
Profit before tax: 518.59 (526.40)
Total tax expenses: 151.20 (139.00)
Profit for the period: 367.39 (387.40)
Basic and diluted EPS, in rupees: 1.84 (1.94)

Balance sheet snapshot

As at September 30, 2026, ₹ in lakhs, compared with March 31, 2026 (audited).

Total assets: 8,794.07 vs 8,667.03
Total equity and liabilities: 8,794.07 vs 8,667.03
Cash and bank balances: 2,325.17 vs 4,737.19
Trade receivables: 1,975.72 vs 2,090.12
Inventories: 66.57 vs 82.95
Non-current investments: 599.49 vs 250.94

Cash flow for the half year

₹ in lakhs, with the prior-year half year in brackets.

Net cash generated from operating activities: 263.55 (263.74)
Net cash used in investing activities: 1,515.80 (346.94)
Net cash used in financing activities: 100.02 (nil)
Net decrease in cash and cash equivalents: 1,352.27 (83.20)
Cash and cash equivalents at the end of the period: 203.74 (122.23), which includes deposits with banks under the Sweep-in facility of 193.15

Other points from the notes

The company operates in a single segment, pharmaceuticals, and has no operations outside India.
A final dividend of ₹0.50 per equity share, being 5% of the face value of ₹10 per fully paid-up equity share and aggregating to ₹100.02 lakh, for the financial year 2025-26 was approved by the shareholders at the Annual General Meeting held on August 14, 2026 and was subsequently paid on August 27, 2026.

What a retail shareholder may take away

Two cash returns are in view for the same financial year: the final dividend of ₹0.50 per share paid in August 2026, and the newly declared interim dividend of ₹0.50 per share with a record date of October 30, 2026.
Revenue from operations for the half year was higher than the prior-year half, while Profit before tax and Profit for the period were lower. The auditor's review conclusion raises no qualification or caveat.
The cash flow statement shows a large outflow under investing activities, linked to purchase of investments and movement in bank balances, which is why cash and cash equivalents ended lower than at the start of the period.

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