Interim report
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November 5, 2026 To, The Manager Listing Department BSE Limited Phiroze Jeejebhoy Towers Dalal Street Mumbai - 400 001 Scrip Code (BSE): 544009 The Manager Listing Department National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East) Mumbai - 400051 Symbol: BLUEJET Sub.: Outcome of Board Meeting held today i.e, Thursday, November 5, 2026. Dear Sir / Ma'am, In furtherance of our intimation dated October 29, 2026 and in terms with Regulation 30 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("SEBI Listing Regulations"), we hereby inform you that, the Board of Directors of the Company at their meeting held today viz. Thursday, November 5, 2026, inter-alia, has approved the following: - a) Unaudited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2026. A signed copy of the Unaudited Standalone Financial Results along with the Limited Review Report thereon is enclosed herewith. The meeting commenced at 12.15 P.M. and concluded at 12. 41 P.M. The above information will be made available on the website of the Company: www.bluejethealthcare.com Kindly take the same on your record. Thanking you, Yours faithfully, For Blue Jet Healthcare Limited Sweta Poddar Company Secretary & Compliance Officer Mem. No. F12287
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kkc & associates Up Chartered Accountants (formerly Khimji Kunverji & Co LLP) Independent Auditor's Review Report on unaudited financial results for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 of Blue Jet Healthcare Limited under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors of Blue Jet Healthcare Limited Introduction 1. We have reviewed the accompanying statement of unaudited financial results of Blue Jet Healthcare Limited ('the Company') for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 ('the Statement'), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). We have initialled the Statement for identification purpose only. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors of the Company, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ('Ind AS') 34 'Interim Financial Reporting' specified in section 133 of the Companies Act, 2013 ('the Act'), read with relevant rules issued thereunder and other accounting princip les generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. Scope of Review 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ('SRE') 2410- 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India ('the ICAI'). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company's personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Conclusion 4. Based on our review conducted as above, 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 Ind AS, specified under Section 133 of the Act as amended, read with relevant rules issued thereunder 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 Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For KKC & Associates LLP Chartered Accountants (formerly Khimji Kunverji & Co LLP) Firm Registration Number: 105146W/ Partner ICAI Membership No: 139585 * UDIN: '.2..6l3q58S:fAC Z.M83g1-3 Place: Navi Mumbai Date: 05 November 2026 Sunshine Tower, Level 19, Senapati Bapat Marg, Elphinstone Road, Mumbai 400013, India T: +9122 6143 7333 E: info@kkcllp.in W: www.kkcllp.in LLPIN: AAP-2267 Suite 52, Bombay Mutual Building, Sir Phirozshah Mehta Road, Fort, Mumbai 400001, India
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BLUE JET HEALTHCARE LIMITED STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THREE MONTHS AND SIX MONTHS ENDED 30-09-2026 :fin million Three Months Ended Six Months Ended Year Ended Particulars 30-09-2026 30-06-2026 30-09-2025 30-09-2026 30-09-2025 31-03-2026 (Unaudited} (Unaudited) (Unaudited} (Unaudited) (Unaudited) (Audited) 1 Revenue from Operations 3,757.44 2,931.13 1,654.81 6,688.57 5,202.39 9,473.21 2 Other Income 262.08 152.37 242.71 414.44 325.25 686.54 3 Total Income (1+2} 4,019.52 3,083.50 1,897.52 7,103.01 5,527.64 10,159.75 - 4 Expenses Cost of Materials Consumed 2,016.36 1,788.78 1,084.24 3,805.13 2,163.14 3,881.33 Changes [Decrease /(Increase)] in Inventories of Finished (83.01) (417.67) (505.58) (500.68) 244.49 476.82 goods and Work-in-Progress Employee Benefits Expense 204.07 201.17 185.54 405.24 359.80 735.35 Finance Costs 6.41 6.60 46.27 13.01 53.17 62.39 Depreciation and Amortisation Expense 69.23 67.06 58.66 136.29 115.64 240.02 Other Expenses 432.52 378.10 341.12 810.62 675.53 1,438.72 Total Expenses 2,645.58 2,024.04 1,210.25 4,669.61 3,611 .77 6,834.63 5 Profit before Tax (3-4) 1,373.94 1,059.46 687.27 2,433.40 1,915.87 3,325.12 6 Tax Expense: Current Tax 331.70 265.00 179.10 596.70 477.10 812.00 Short/ (Excess) Tax Provision related to prior years - 0.90 Deferred Tax (credit)/ charge 17.07 11.82 (13.19) 28.89 5.10 34.06 Total Tax Expense 348.77 276,82 165.91 625.59 482.80 846.96 7 Profit for the period/ year (5-6) 1,025.17 782.64 521.36 1,807.81 1,433.07 2,478.16 8 Other Comprehensive Income (i} Items that will not be reclassified to profit or loss - - 1.48 1.48 (2.65) (ii) Income Tax relating to items that will not be reclassified to profit or loss (0.37) (0.37) 0.67 Other Comprehensive Income for the period/ year - - 1.11 - 1.11 (1.98) -9 Total Comprehensive Income for the period/ year (7 + 8) 1,025.17 782.64 522.47 1,807.81 1,434.18 2,476.18 - -- 10 Paid-up Equity Share Capital (Face Value i 2 per share) 378.55 346.93 346.93 378.55 346.93 346.93 11 Other Equity 13,252.19 12 Earnings per Share (EPS} of Face value f 2/- each* (a) Basic - (i) 5.46 4.51 3.01 10.00 8.26 14.29 (b) Diluted - (Z) 5.46 4.51 3.01 10.00 8.26 14.29 *EPS are not annualised for interim periods
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Notes: 1 STATEMENT OF ASSETS AND LIABILITIES A. ASSETS 1 Non Current Assets Property Plant and Equipment Intangible Assets Capital Work in Progress Right of Use Assets Financial Assets Investments (Non-Current) Other Financial Assets Non-Current Tax Assets (Net) Other Non-Current Assets Total Non-Current Assets 2 Current Assets Inventories Financial Assets Investments (Current) Trade Receivables Particulars Cash and Cash Equivalents Other Balances with Banks Other Current Financial Assets Other Current Assets Total Current Assets TOTAL ASSETS B. EQUITY AND LIABILITIES 1 EQUITY Equity Share Capital Other Equity Total Equity LIABILITIES 2 Non-Current Liabilities Financial Liabilities Lease Liability Provisions Deferred Tax Liabilities (Net) Total Non-Current Liabilities 3 Current Liabilities Financial Liabilities Lease Liability Trade Payables Total outstanding dues of Micro, Small and Medium Enterprises Total outstanding dues to other than Micro, Small and Medium enterprises. Other Current Financial Liabilities Current Tax Liabilities (Net) Other Current Liabilities Provisions Total Current Liabilities TOTAL EQUITY AND LIAB~S oc& rce-~ M. -~, I u Cna~ered tJl l ~ Accountants :::: ;:t. b * Asat 30-09-2026 (Unaudited) 2,678.51 17.80 3,578.68 579.60 700.92 169.67 76.51 77.80 7,879.49 2,512.57 6,046.01 4,446.52 767.27 3,248.76 161.01 777.15 17,959.29 25,838.78 378.55 22,607.38 22,985.93 334.46 56.52 135.19 526.17 51.03 76.03 400.16 466.90 1,256.59 39.80 36.17 2,326.68 25,838.78 , in million Asat 31-03-2026 (Audited) 2,529.10 21.75 3,013.76 613.43 251.85 199.50 76.51 135.25 6,841.15 1,873 .89 2,266.97 3,390.46 608.57 880.14 126.08 424.32 9,570.43 16,411.58 346.93 13,252.19 13,599.12 375.80 55.79 106.31 537.90 46.04 62.23 506.97 495.48 1,119.26 19.95 24.63 2,274.56 16,411.58
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2 STATEMENT OF CASH FLOWS :fin million Particulars Six months ended Six months ended 30-09-2026 30-09-2025 (Unaudited) (Unaudited) A. Cash Flow from Operating Activities: Profit Before tax 2,433.40 1,915.87 Adjustments for: Depreciation and Amortisation 136.29 115.64 (Gain)/Loss on Fair Valuation of Investments (95.47) (40.69) Provision for Employee Benefits 13.65 15.43 (Reversal of)/Provision for Bad Debts/ Bad debts Written off 4.80 0.43 Interest Income (87.41) (43.86) Preference Dividend 0.01 0.01 Finance Costs 13.00 53.16 Unrealised Foreign Exchange (Gain)/ Loss (83.01) (60.46) Amortization of Deferred Lease Expense 0.46 0.21 (Profit)/ Loss on Sale/ Retirement of Property, Plant and Equipment (net) (0.97) - Profit on Sale of Investments (net) (22.86) (44.25) Operating profit before working capital changes 2,311.89 1,911.49 Movements in working capital: Increase/ (Decrease) in Trade payables and other Liabilities (115.97) (433.81) (Increase)/ Decrease in Trade receivables (964.53) 483.44 (Increase)/ Decrease in Inventories (638.68) 671.34 (Increase)/ Decrease in Financial and Other Assets (389.45) (35.79) Cash generated from Operations (2,108.63) 685.18 Taxes paid (net of refunds) (459.38) (524.80) Net Cash generated from/ used in Operating Activities (A) (256.12) 2,071.87 B Cash Flow from Investing Activities: Purchase of Property, Plant and Equipment and Intangible Assets (761.39) (1,254.65) Sale of Property, Plant and Equipment 3.72 - Redemption/ (Investment) in Fixed Deposits (net) (2,287.36) (282.50) Purchase of Investments (6,727.88) (3,060.05) Sale of Investments 2,618.10 2,907.96 Interest received 39.97 42.92 Net Cash used in Investing Activities (B) (7,114.84) (1,646.32) C Cash Flow from Financing Activities: Repayment of Principal towards Lease Liability (36.35) (32.20) Interest Paid on Lease Liability (13.00) (6.24) Proceeds from issue of equity Shares through Qualified Institutional 8,000.00 - Placement (QIP) Share issue expenses (193.87) - Equity Dividend Paid (227.13) - Interest Paid on current borrowings - (46.92) Net Cash generated from/ used in Financing Activities ( C) 7,529.65 (85.36) Net Increase/ (Decrease) in Cash and Cash Equivalents (A+ B + C) 158.70 340.19 Cash and Cash Equivalents at the be2innin2 of the year 608.57 329.79 Cash and Cash Equivalents at the end of the year 767.27 669.98
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3 The above financial results of the Company for the three months and six months ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on November 05, 2026. Further , the above financial results have been reviewed by the Statutory Auditor of the Company. 4 The company is engaged in manufacturing of Artificial Sweetener, Contrast Media Intermediate, Pharma Intermediate, APls used in Pharmaceutical and Healthcare products and the same constitutes a single reportable business segment as per IND AS 108. 5 During the quarter ended September 30, 2026, the Company allotted 1,58,10,276 equity shares of face value of, 2 each to the eligible Qualified Institutional Buyers (QIB). at the issue price of, 506 per equity share (including a premium of, 504 per equity share), aggregating to, 8,000.00 million, pursuant to Qualified Institutional Placement (QIP) in accordance with the provisions of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations (the "SEBI ICDR Regulations"). 6 The Company does not have any subsidiaries, associates, or joint ventures as on September 30, 2026. Consequently, the preparation of consolidated financial statements is not applicable. Navi Mumbai ~ ""'I;:"' ,rrn,ecrn" Date: November 05, 2026 Managing Director