Q2 FY27 results approved; limited review conclusion clean; EVA and GoodHome brand sale drives one-time gain
Board met on October 30, 2026 and approved the unaudited results for the quarter and half year ended September 30, 2026 (standalone).
By ScoutQuest · · 3 min read
- Profit for the period
- Rs. 22,297.26 lakhs
- Exceptional gain (brand sale)
- Rs. 24,820.03 lakhs
- Revenue from operations
- Rs. 23,338.39 lakhs
The board met on October 30, 2026 and approved the unaudited financial results for the quarter and half year ended September 30, 2026. The statement is standalone - the company states it has no subsidiary, associate or joint venture company.
Headline numbers for the quarter
- Revenue from operations: Rs. 23,338.39 lakhs, against Rs. 20,356.77 lakhs in the same quarter a year earlier.
- Profit before exceptional items and tax: Rs. 1,973.61 lakhs.
- Exceptional items: Rs. 24,820.03 lakhs.
- Profit for the period: Rs. 22,297.26 lakhs.
- Basic earnings per share: Rs. 157.80.
Where the profit came from
A large part of the quarter's profit is one-time. A definitive agreement was entered into with Wipro Enterprises Private Limited on July 23, 2026 for the sale of the company's EVA and GoodHome brands and related assets. Consideration of Rs. 25,600 lakhs plus applicable GST was received on September 04, 2026 and the transaction was completed. After transaction-related and directly attributable costs, the company recognised a net gain of Rs. 24,820.03 lakhs as an exceptional item for the quarter. Inventory was also transferred to the buyer at cost under the asset purchase agreement, and the sale of that inventory was recognised as revenue during the quarter.
The ordinary business
- The line item 'Profit before exceptional items and tax' is the better read on regular operations, and it was Rs. 1,973.61 lakhs for the quarter.
- In the segment results, Protective Devices and Consumer Products showed a loss for the quarter, while Animal Welfare, Medical Devices and Foods were in profit.
- Segment revenue was spread across Animal Welfare, Consumer Products, Medical Devices, Protective Devices, Foods and Others.
Other points from the notes
- The Consumer Products segment included the EVA and GoodHome brands only up to the date of sale; related assets and liabilities stay in the segment pending collection, realisation or settlement.
- Protective Devices covers male contraceptives and allied products; the company had earlier written off the entire value of male contraceptives meant for export under the USAID programme, and in this half year it has invoiced inventory to USAID that is included in revenue.
- Tax relating to earlier years reflects a tax refund received for earlier assessment years.
Auditor's review
PKF Sridhar & Santhanam LLP carried out a limited review of the statement. Its conclusion is that nothing has come to its attention that causes it to believe the statement is not in accordance with the Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required, or contains a material misstatement. A limited review provides less assurance than a full audit.
Points to keep in mind
- 'Profit for the period' of Rs. 22,297.26 lakhs is not a like-for-like read on the core business, because the brand-sale gain of Rs. 24,820.03 lakhs sits inside it.
- The half-year 'Profit for the period' of Rs. 24,425.18 lakhs carries the same one-time gain.
- The results were reviewed by the Audit Committee and approved by the Board at their respective meetings.
Also from TTK Healthcare
Board meeting on 30 October 2026 to consider Q2 results; trading window closed
23 Oct 2026
More numbers
- Revenue from operations, Q2 FY2723,338.39 (Rs. in lakhs)
- Revenue from operations, Q2 FY2620,356.77 (Rs. in lakhs)
- Profit before exceptional items and tax, Q2 FY271,973.61 (Rs. in lakhs)
- Exceptional items, Q2 FY2724,820.03 (Rs. in lakhs)
- Profit for the period, Q2 FY2722,297.26 (Rs. in lakhs)
- Profit for the period, half year ended 30/09/202624,425.18 (Rs. in lakhs)
- Consideration for EVA and GoodHome brandsRs. 25,600 lakhs
- Basic earnings per share, Q2 FY27157.80 (in Rs.)
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