Interim report
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Ref: 46/SE/LC/2026-27 Date: November 4, 2026 Scrip Code BSE: 544122 NSE: ENTERO ISIN: INE010601016 To, Head, Listing Compliance Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai - 400001 Head, Listing Compliance Department National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra -Kurla Complex, Bandra (East), Mumbai- 400051 Dear Sir/Madam, Subject: Outcome of Board Meeting held on November 4, 2026 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we hereby inform you that the Board of Directors of the Company, at its meeting held today, inter alia, considered and approved/noted the following: 1) Pursuant to Regulation 33 of the SEBI Listing Regulations, the Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026, along with Limited Review Reports with an unmodified opinion thereon issued by the Statutory Auditors of the Company, are enclosed as Annexure-A. 2) Pursuant to the approval of the Nomination & Remuneration Committee at its meeting held earlier today, the Board noted the grant of fresh 49,712 (Forty-Nine Thousand Seven Hundred Twelve) Employee Stock Options under the existing “Entero Employee Stock Option Plan 2023”. Details required in terms of Regulation 30 read with Schedule III of SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 are enclosed as Annexure-B. Further to our intimation letter dated September 23, 2026, bearing reference no. 40/SE/LC/2026-27 and pursuant to the Company's Code of Fair Disclosure of Unpublished Price Sensitive Information, framed under the SEBI (Prohibition of Insider Trading) Regulations, 2015, the trading window for dealing in securities of the Company, shall open after expiry of 48 hours from the disclosure of financial results. The above intimation is also being made available on the website of the Company at www.enterohealthcare.com
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The Board Meeting commenced at 02:00 P.M. (IST) and concluded at 06:05 P.M. (IST). You are requested to take the same on record. Yours faithfully, For Entero Healthcare Solutions Limited Sanu Kapoor Vice President- Group General Counsel, Company Secretary & Compliance Officer
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Enter Entero Healthcare Solutions Limited Registered Office: Plot No. +-36, Building -8, Industrial Area Phase-I, 13/7 Mathura Road, Faridabad, Haryand, 121003 Corporate Office: Entero House, Crystal Plaza- 168,C.S.T. Road, Katina, Mumbai-400 098, Maharashtra CIN L74999HR2018PLC072204 TeL. N. 022 26529100 Email: into@enteroheatthcare com Website: www.enterohealthcare.Com Statement of unaudited Standalone Financial Results for the quarter and hatf year ended 30 September 2026 ty hare data) (Rs. in Millon, except per equr sna Quarter ended Half year ended Year ended Sr. Particulars No 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) ' none )Revenue from operations 1,145.71 832.66 832 21 1,978.37 1,625.73 3,482.41 b)Other income 220.82 231.45 242 25 452.27 505.13 1,13723 Tott incomne 1,366.53 1,064.11 1,074.46 2,430.64 2,130.86 4,619.64 2 Expenses a) Purchase of Stock n-trade 79137 568.13 61296 1.359.50 1.572.09 2.780.65 b) Changes in inventories of Stock n-trade (10.80] 161.05 9480 150.25 (163.43) 356.41 c)Employee benetits expense 161.08 122 94 143 28 284.02 283.06 578.72 d)Finance costs 611 57.42 711 118.53 13.05 46.08 e)Deprecation an amortisation expense 3172 31.07 33.22 6279 61.45 117.22 f Other expenses 88.86 77.45 106.99 166 31 196.90 393.73 Totat Expenses 1,123.34 1,018.06 998.37 2141.40 1,963.13 4,272.81 3 profit before exceptional items and tax (1)-(2) 243.19 46.05 76.09 289.24 16773 346.83 d Exceptional Items 4497 S profit before tax (3)- (4) 243.19 46.05 76.09 289.24 167.73 301.86 6 Tax expenses Current tax (including tax expense of enrtier yeat) 3.04 2.20 18.03 524 18.03 89.06 Deterred tax charge/(credit] 487¥ 9.28 1 10 5799 23.17 (55.95) otat tax expenses 51.75 11.48 19.13 63.23 41.20 33.11 7 Profit tor the period/year (5)-46) 191.44 34.57 $6.96 226.01 126.53 268.75 • Other comprehensive income ltems that will not be reclassified subsequently to profit and loss Remeasurement gain/ (loss)on defined benefit plan 37% (0.94) (1,12 277 (0.73) (3.75) Income tar effect on above (0.94) 0.24 0.28 (0.70 0.18 0.94 Total other comprehensive income 2.7 (0.70) (0.84) 2.07 (0.5$5 (2.81) 9 Totat comprehensive income (7)+ (8) 194.21 33.87 56.12 228.08 125.98 265.94 10 Pai-up equity share capitat (face value Rs 10per share) 435 23 435.23 435.09 435 23 435.09 435.11 11 Other equity 16.395.25 12 Earnings per share (Face value otRs. 10 each) basic-(Rs)' 4.40 079 1.31 519 2.91 6.18 Earrings per share (Face value 0tRs 1peach) diluted -(Rs )' 4.39 0.79 131 5.18 290 6.17 (not annualised for the quarter and half year) See accompanying notes to the unaudited standatone financial results NOTES· The unaudited standalone financial results are prepare in accordance with the recognition and measurement principles provided in Indian Accounting Standard (ind AS 34 on 'Interim Financiat Reporting', the provisions ot the Companies Act, 2013 (the Act), an SEBI Circular N. CIRICFD/FAC/62/2016 dated 05 July 2016, as amended. In terms ot Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, s amended, the above unaudited standalone financiat tesutts ot Entero Healthcare Solutions Limite (the Company) have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on4 November 2026. The statutory au0tors ave expressed an unmoved conclusion on these unaudited standalone financat results 2 The Company operates only in one business segment i.e. trading of pharmaceutical and surgical products and hence, the Company has only one reportable segment as per Ind AS 108 Operating Segments 3 Duringtne penioene30September2o26, teCompanyhgs subscribetotne Optionally Convertible Debenture[OCD'issuepyits subsidiaries, etaiteastoows Nam otthe entity tritnumbat Date o'issuance lssue pnie Saurashtra Med±solutions Private Limited Sni Parstva Pharma Distributors Private Limited S.S.Pharma Traders Private Limited Avenues Pharma Distributors Private Limited 36.250 38 000 4.000 62.500 9May 2026 274pn4 2026 22 May 2026 8 Art 2026 3.300 8400 55,000 5,600 4 Subsequent to the period ended 30 September 2026, the Company has subscribed to 15,00,000 Optionally Convertibte Debentures (OCD')issued by Chhabra Healthcare Solution Private Limited at Rs. 120 per 0CD on 03 November 2026 During the period ended 3 September 2026, the Company has allotted 12,135 equity shares of Rs.10each at a premium ot Rs. 794 per share aggregating to Rs, 9.76 million pursuant to exercise ot employee stock options 6 During the period ended 30 September 2026, the Company has granted 24,800 employee stock options under Entero Employee Stock Option Ptan 2023 7The above unaudited standalone financial results ot the Company are avaitabte on the website of the Company (www.enteroheatthcare.com) and on the websites ot NSE (www.nseinia.com) and BSE (www.bseindia.com) Entero Healthcare Solutions Limited Annexure-A
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Entero ana. 121003 ons Limited paridabad, Haryat a, Heathcare so"""" ,, unorao"" ~%.assntr Entero ~pnase-1,1 ,s4bat.400 0 8, ng-s, nous»toat"_,±. mesa, aas, Plot No 1-35, eu,td � Still Plozo -158, .8PLCon204 "'"'""' om«omco ,0.,,0 Ho,,., � c" '"'°'"020;°'"'°' crorate o ret No.022""_ enterohea. Emait: into oheatthcare.con Website. www.en particulars 170.45 18249 74.62 8.658 76 5.342.99 11751 62 22 15566 961 14,821.30 31March 2026 (Audited) 1715 21415 810 245 +64993 5.726.63 84.60 120.91 201.64 9 14,287.60 020 747 72 2193.47 40.38 18.06 3,218.72 15714 6175 919.65 188.53 335.67 83.69 1,527.54 435 11 596 03 103466 56763 34 22719¢ 1 9109 159.09 7,289.02 21.576.62 733 34 16.395.25 16.830.36 4,746.26 21,576.62 039 830 31 1.292 33 178.60 10.31 571.37 6941 2,219.31 5426 1 411 30 152.27 601.48 43444 94453 259.43 20.00 2828.66 2136.00 269.69 7,475.84 22,297 14 58309 13523 40.28 16.649.60 17,125.11 2.952 72 5,172.03 22.297 14 o-�,; �Ul!�n· 1.1b IJ'IC Proa!S_Tue Total urre toque,,,,sics TOTAL EQUITY AN uiabititie ,~its No-Curren Francia tabbies Borrowing Le,.,, IJ,,b,,,:,�i'l'1bol1 her tinanc Provision_abilities Tota on-curten .±± Total current as TOTAL ASSETS EQUITY AND LIABILITIES z....e ~.o "eon.Moor Other equity [retat equity
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&Enter Entero Healthcare Solutions Limited Registered Office: Plot No. I-35, Building -B, Industrial Area Phase-1, 13/7 Mathura Road, Faridabad, Harya4, 121003 Corporate Office Entero House, Crystal Plaza.158,C.S.T. Road, Kalina, Mumbai-400 098, Maharashtra CINL749994R2018PLC072204 Tet. No. 02226529100 Email: into@enterohealthcare.Con Website: wwwenterohealthcare com Standalone Statement of cash flows for the period ended 30 September 2026 (Amount in Mt~ions,unless otherwise stated) Particulars Cash flow from operating activities Profit/(Loss) before tax Adjustments to4 Depreciation and amoration expenses finance cost Interest income Profit on sale of property plant sn equipment Commission income on Corporate Guarantee Gain on termination 0flee povision tot expected credit loss Fair value gain on mutual funds an derivative instruments Net gain on tectmption ot mutual fund investment« Asset written off Employee stock option expenses Changes in working capital (Increase)/Decrease in inventories (increase/Decrease in trade receivables (Increase/Decrease in other tina0Colas4er« (Increase/Decrease in other current assets Increase/(pecreaso)in trade payables Increase/(Docroaso)in other financial liabilities toe/(Decrease)in other current iabilities Increase/(Decrease)in provisions an employee benefit ahgenerated from/(used) in operations Income tax pa (net Net cash flows generated from/(used)in operating activities (A] Cat for from investing activities ureconsideration pa1 t0war0 acqu 4tons 0! bus4n04$ Proceeds roe sale 0t subsidiary Loans torelated party Loantepaymanteceive troen tetated party Purchase o Property Plant and Equipment incluigmovement in CaIP and capita advances Proceeds from sole of property plant and equipment Commission income on corporate guarantee proceeds/[investment in mutual funds (net (increase/Decrease in fed eposits with bank having maturity moue than tree months (net Inters4tree#ve Net cash flow generated from/(used)in investing activities (8] Cash ftow from financing activities Proceeds tromnissue o equity shares on exercise 0£Sop Receipt ot share Application Money Proceeds horn term loaf Parent ot tease taitip0s Interest aid Net cash generated from/(used in) in financing activities (CJ et increase/ (decrease)in cash and ch equivalents (A+4CJ Cash and cash equvatents at the beginning ot the period Cadash equivalents at the end otthe period Ratted Pursuant to amendment to tn AS 109 forth period ended For the period ended 30 September 2026 30September 2025 (Unaudited) (Unaudited) 289.24 16774 62.79 61.45 118.53 13.05 (386.05) (432 85) (0.03 (0.07 (33.92 (19.89 (3.90 (15.79 143 037 07.23 (10.50 011 1663 18.56 41.2 120160 150.25 (163.43 160.50 (228.06 (289.76 290.91 (110.60 143 35.44 66.69 43.03 (82 54 138.07 (13.08 (34.40 855 133.80 321.14 4086 (60.70) 174.66 381.84) (1866.34 (651 75 0.20 (2159.07 (1 194.38) 1 986.00 799.34 (43.02 075.23 104 33.92 19.89 17172 106.35 (2721 38.48 626 66 430.90 (1,277.34 (525 15 976 0.96 40.28 163 900.00 (39 94) (52.66) 108.39 40 06 801.71 50.13 (300.97 (957,12 560.40 1511.80 259.43 554.68 NOTES: 1 The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in the Indian Accounting Standard (in AS)7 Statement ot Cash Flows as specified in the Companies (Indian Accounting Standards), Rutes, 2015 (as amended) 2 Cashand cash eaunvalents corpnse for the period ended for the period ended Particulars 30 September 2026 30 September 2025 (Unaudited) (Unaudited) Balances with banks On cunrent accounts 259.21 301 74 Fixed deposits with maturity of less than 3 months 252.64 Cash on hand 0.22 0.30 Total cash and cash equivalents at end of the year 259.43 554.68
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HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 Independent Aud Standalone unaudited financial results of Entero Healthcare Solutions Limited for the quarter and year to-date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of Entero Healthcare Solutions Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of Entero Healthcare Solutions Limited (hereinafter referred to as , for the quarter ended September 30, 2026 and the year to-date results for the period from April 01, 2026 to September 30, 2026 attached herewith, 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 (Regulations). 2. This Statement, which is the responsibility of and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 , prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunderand other recognised accounting principles generally accepted in India and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our 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 Entityissued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 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 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Virendra Kanak Partner Membership No.: 110811 UDIN: 26110811CKNERO3905 Place: Mumbai Date: November 04, 2026 MSKA &t Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants itor's Review Report on ('the Statement') Company's ('the Act') 'the Company') 'the the Company's Management 'Interim Financial Reporting' ('Ind AS 34') VIRENDRA ZAVERBHAI KANAK Digitally signed by VIRENDRA ZAVERBHAI KANAK Date: 2026.11.04 18:1152 +05'30
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Entero Entero Healthcare Solutions Limited Registered Office: Plot No.1-35, Building -B, Industriat Area Phase-1, 13/7 Mathura Road, Faridabad, Haryana, 121003 Corporate Office: Entero House, Crystat Plaza- 158,C.S.T. Road, Katina, Mumbai-400 098, Maharashtra CINL7499942018PLC072204 Tet. N 022-26529100 Emait: into@enterohealthcare.com Website www.enter0healthcare.com Statement of unaudited Consolidated Financial Results for the quarter and half year ended 3 September 2026 it h dote) (R .I ' on, excep' per equty$ are ata Quarter ended Half year ended Year ended Sr. No. Particulars 30 September 2026 30June 2026 30 September 2025 30 September 2026 30 September 2025 31March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income a)Revenue from operations 20,870.75 19,404.95 15.709.48 40.275.70 29,747.67 65.912 12 b) Other income 39.92 30.07 47.91 89.99 106.16 192 37 Total Income 20.910.67 19,435.02 15,757.39 40.345.69 29.853.83 66.104.49 2 Expenses a)Purchase of Stock-in-trade 18,662 84 17253.16 13,983.28 35,916.00 26,973.44 59,148.38 b)Changes in inventories of Stock n trade (191.87) (61 81 118.22 (253.68 (229.46) (40.08) c)Employee benefits expense 707 21 694.16 592.06 1,401.37 1.167.63 2.454.99 Finance costs 231.38 205.72 123.98 437 10 230.62 543.85 e)Depreciation and amortisation expense 131 29 123.05 98.34 254.34 187.03 432.93 f)Other expenses 585.95 549.54 395.26 1.135.49 714.69 1,689.28 Total Expenses 20,126.80 18,763.82 15,311.14 38,890.62 29,043.95 64,229.35 3 Profit before exceptional items and tax (1] (2) 783.87 671.20 446.25 1,455.07 809.88 1,875.14 4 Exceptional Items 8178 5 Profit before tax (3)-(4) 783.87 671.20 446.25 1,455.07 809.88 1,793.35 6 Tax expenses Current tax (including tax expense of earlier year) 132 56 176.54 126.62 309.10 207 71 594 .80 Deterred tax charge/(credit) 43.89 (25.85) (46.37) 18.04 (66. 15 (259 84) Total tax expenses 176.45 150.69 80.25 327.14 141.56 334.96 7 Profit for the period/year (5)- (6) 607.42 520.51 366.00 1 127.93 668.32 1.458.39 8 Other comprehensive income ltems that wt! not be reclassified subsequently to profit and toss Remeasurement (losses)/gains on defined benefit plan 27.58 (174) (5.62 25.84 (3.98 (7.86) Income tax ettect on above (6.97 0.44 147 (6.53 1.05 195 Total other comprehensive income 20.61 1.30 (4.15 19.31 2.93 5.91 9 Total comprehensive income (7)(8) 628.03 519.21 361.85 1 147.24 665.39 1,452.48 10 profit attributable to Owners of the Company 455.43 381.62 316.01 837 05 594.00 1,150.42 Non controlling interests 151 99 138.89 49.99 290.88 74.32 307 98 11 Other comprehensive income attributable to Owners of the Company 18.51 (128) (3.75) 17.23 (2 82 (5.82 Non-controtting interests 210 (0.02 (0.40) 2.08 (0.11 (0.09) 12 Total comprehensive income attributable to Owners of the Company 473.94 380.34 312.26 854.28 591 18 1,144 60 Non controlling interests 154.09 138.87 49.59 292 96 74.21 307.89 13 Paid-up equity share capital (face value .Re 10 per share) 435.23 435.23 435.09 435.23 435.09 435.11 14 Other equity 16,450.99 15 Earnings per share (Face value ot Rs 10each) basic. (Rs.)" 10.47 877 726 19.24 13.65 26.44 Earnings ner share (Face value of ge 10 each dilute@.ts.) 10.45 8.76 7.25 19.20 13.63 26.40 ( not annualised tor the quarter and half vear) See accompanying notes to the unaudited consolidated financial results
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Entero Entero Healthcare Solutions Limited Registered Office: Plot No. I-35, Building B, Industrial Area Phase-I, 13/7 Mathura Road, Faridabad, Haryana, 121003 Corporate Office: Enter House, Crystal Plaza- 158,C.S.T. Road, Kalina, Mumbai-400 098, Maharashtra CIN L74999HR2018PLC072204 Tel No. 022-26529100 [mat intof@enteroheatthcare com Website. www.enterohealthcare.com NOTES The unaudited consolidated financial results are prepared in accordance wth the recognition and measurement principles provided in Indian Accounting Standard (Ind AS) 34 on 'Interim Financial Reporting' the provisions of the Companies Act, 2013 (e Act), and SEBI Circular N. CIR/CFDIFAC/62/2016 dated 05 July 2016, as amended. In terms of Regulation 33 of the SE8I (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, the above unaudited consolidated financial results of Entero Healthcare Solutions Limited (the Holding Company"or 'the Company ) and its subsidiaries (the Holding Company along with subsidiaries together teterred to as the Group")have been reviewed and recommended by the Audit Committee and approved by the Board of Directors, at their respective meetings hetd on 4 November 2026. he statutory auditors have expressed an unmodified conclusion on these unaudited consolidated financial results The Group operates only in one business segment i.e. trading of pharmaceutical and surgical products and hence, the Group has only one reportable segment as per tnd AS 108 Operating Segments During the year ended 31 March 2026, the Holding Company has entered into share purchase agreement with following entities, resulting these entities became the subsidiaries of Company. The Holding Company has accounted these acquisitions as per Ind AS 103. Business Combinations', on provisional basis in the audited consolidated financial result¢ The figures tor the quarter and half year ended 30 September 2026 include 8"aforesaid acquired entities from the date of share transfer as mentioned below, and are not comparable with the corresponding/ comparative pen9 Name of the entity Ramson Media Distributors Private Limited Sat Rx Pharma Prate Limited Wet!Wister Pharma Private Limited Anan Meditink Pnvate Limited Ace Cardiopathy Solutions Prvate Lmited Bioaide Technologies Private Limited Date of share transfer 30 June 2025 19July 2025 05 September 2025 01 October 2025 06 October 2025 26 November 2025 -[FebrurO6 Number of Equity Shares Acquired 7,00,000 7.000 7,000 8 oco 1,78,840 76.032 51,510 % of shareholding 70% 4 During the period ended 3O September 2026, the Company has allotted 12 135 equity shares of Rs.10 each at a premium of Rs. 794 per share aggregating to Rs. 9.76 milion pursuant to exercise of employee stock options During the period ended 30 September 2026,R SM Pharma Private Limited 0Wholly owned Subsidiary of the Company) has subscribed to 100 equity shares of Qurova Lfesciences Private Limited on 25 July 2026, resulting this entity become step down subsidiary of the Company During the Period ended 30 September 2026, the Company has granted 24,800 employee stock options under Entero Employee Stock Option Plan 2023 Subsequent to period ended 30 September 2026, Sai Pharma Distributors Private Limited (Subsidiary of the Company) has entered into business transfer agreement with Vishat Surgicals and Veshat Surgicals & Medicals for the acquisition of 100 business undertaking on slump sale basis on 12 October 2026 8 The above unaudited consolidated financial results of the Company are available on the website ot the Company (www.enterohealthcare.com) and on the website. of NSE (www.nseindia.com) and BS~ (www.bscindia com) Entero Healthcare Solutions Limited rabhat Agrawal CEO& Managing Direc DIN: 07466382 Place: Mumbai Date: 04 November 2026
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Entero d yana, 12100 lutions Limite g%edabad, Hary E taro Healthcare So 1317 Methura Rood, 400 098, Maharashtra " pose1,1 Mumbai ii+ ;-s, tdutniatA""]r.mesa, at%, a.+as. pa ~[6.19°;;%, g!SL:" G z:Gs; cor»ooo hay9??";~. Emad on!o@len1erot1:;althc�,e com Website: wwwenterol sd (Amount in million, 30 September 2026 d Liabilities#sat fAssets an co»wot«tea sate""",ca.ca Particulars As at 30September 2026 (Unaudited) As at 31March 2026 (Audited) Non-Controlling Interests Total equity 4,441 23 280.90 428.83 6.824.45 3.596.52 97.02 51.02 155.73 15.97%.79 18,477.17 36,002.63 1,225.60 823.79 335.67 216.00 0.41 2,601.47 1031 1 972.99 7490.90 85.32 24.53 493.23 540.28 269.40 10.51 10,918.27 8.416.77 8,670.45 1 298.86 1,269.49 12,124.42 14.608.85 1,468.76 961 38 149.13 72 24 307.60 509.87 1265.77 1.634.95 53.05 25,084.36 27,727.23 36,002.63 38,711.24 435.11 435.23 40.28 16.450.99 17,335.61 16.as6_10 17,811.12 639.326 932 31 17,525.46 18,743.43 870.21 6.917.25 1,882.02 240.27 32.67 19258 16,528.65 19,967.81 38,711.24 6.05717 336.48 1.881 65 759.83 601.48 195.1 109 3,439.16 506.46 516.39 225.44 12.40 10,984.01 1,145.14 960.26 7,490. 90 80.03 46.99 Other equity_ to owners of the Equity attributable Other financial assets o".cos Non current Total current ;net• [ofAL ASSET EQUITY AND LIABILITIES Equity Equity sharo capita' ,peeing Allotment ,ooucation Money Share A Company Prow"" ~us tot _rent;Late Total curren to1ALLA@nu11~2,,,umnes TOTAL EQUITY AN Liabiliti" ate None-Curren Financial liabilities Borrowings mu»""",soae Other financl Provision,,ates (net) Deterred1' rilities Total nor-curre lcucent tabitie Financial liabilities Borrowings ~ Cea,, CaC.,..,,. , ""'" ac,o ,ma,i '"."�" ""' ,ma,i '""''"" ta poble" _~a ataero«"""""~~co cater totat outstandot creditors omhe ) total outstanding Other financial tab»brties Other current iattities ASSET _Asset Non-curt',equipment Property, plan Right ofusea«set Goowl' _assets Other mt)�\.,, U'Hjcr d�.elo�m�nl Intangible eta",~ Other financial oa"",~ we".... Other non int assets Total non-curred Current assets atone Financial ass¢ vestments T,ade 1ecc1,��lo;Ul\�l,•�l� "il cq,m�len•s Cash and cash ncash and cast Bank balances other
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Entero Entero Healthcare Solutions Limited Registered Office: Ptot No. I-35, Building -B, Industrial Area Phase-I, 13/7 Mathura Road, Faridabad, Haryana, 121003 Corporate Office: Entero House, Crystat Plaza - 158,C.S.T. Road, Katina, Mumbai-400 098, Maharashtra CINL74999HR2018PLC072204 Tel No. 022-26529100 Em@it info@enteroheatthcare.com Website wwwenterohealthcare com Consolidated Statement of Cash Flows for the period ended 3 September 2026 (Amount in milion, unless otherwise stated] Forthe Period ended Forth Period ended Particulars 30 September 2026 (Unaudited) 30September 2025 (Unaudited) Cash flow from operating activities Pott betore tax Adgustmnt foe Doprocation and amortization expense Finance cots Potion for expected credit loss on trade rec@rvables Proision tor claim receivable (Prof)/Loson sale of property. plant and equipment (net) Interest income Not gain on redemption of mutust fund investment% Fair value gain on mutual funds and derivative instruments Gain on modification/ termination otl0as¢ Interest income onincometax retund Employee stock option expenses Changes in working capital (lncrease/Decrease in inventories (increase)Decrease in loans (Increase/Decreasointrade receivable (increase/Decrease in other financial assets (Increase)4Decreaseinother current assets increase/(Decrease)in trade payables Increase/Decrease)in other current liabilities Increase/(Decres)in other fiancit babitities Increase/(Decrease) in provisions and employee benefits Cshgenerated/fused)in operations Income tax paid (net) Net cash flowgenerated from/ (used in) operating activities (A) Cash flow from investing activities Putcha consideration paid towards acquisitions of business Proceed/(Investment) in mutual funds (net) Proceeds from sale of property.plant and equipment Interest received (increase/Decrease in foxed deposits with bank having maturity more than three months (net) Net cash generated from/(used in)investing activities (B) Cash flow from financing activities Proceeds from issue of equity shares on exercise of ES0 Receipt of share Application Mone proceeds from longterm loan Repayment of longterm toan Proceds/(Repayment) ot short-term borrowings (net) Payment of tease liabiities Finance costs paid Net cash generated from(used in) financing activities (CJ Net increase/(decrease)in cash and cash equivalents (AB+CJ Cash and cash equivalents at the beginning of the period Add on acquisition ot business Less on Disinvestment of business Cash and cash equivalents at the end of the period Restated persuant to amendment to Ind AS 109 1.455.07 809.88 254.34 187.03 437 10 230.62 56.38 31.08 60.05 (0.01 0.01 (1221 80.62 18.39) (8.06 (22 10) (9.44) (3. 98 (423 (8.41) (0.00) 16.63 18.56 2,214.47 1,174.84 (253.68) (254.51 27 [2,356.04 (1 150.69 97.60 (93.07 (384.32 4747 286.26 151.05 143.25 (11 10 38.10 1201.80 (2149) 20.94 (235.85) (314.10 (229 54 (258.62 (465.39) (572.73) (1.662 75) 795.11) (225.35 106.23 64.34 (72.04 3.39 152 15.38 73.62 5.24 349.17 (1,799.75 (549.08) 977 0.96 40.28 163 1,116.27 (11.61, /139.10) 1,311 14 (34.25) (207 39 (173.55 (375.42 (176.30 1,755.55 (393.12 (509.59) (1,514.93 1,470.97 2.292 78 1 75 122 56 961.38 757.04 NOTES: The above Statement ot Cash Flows has been prepared under the Indirect Method' as set out in the Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows as specified in the Companies (Indian Accounting Standards), Rules, 2015 (as amended Cash and cash equivalents comprise of particulars As at As at 30 September 2026 30 September 2025 (Unaudited) (Unaudited) Balances with banks On current accounts Fixed deposits with maturity ot less than 3 months Cash on hand Total cash and cash equivalents at end of the period 961.38 706.75 50.29 757.04
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HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6974 0200 consolidated unaudited financial results of Entero Healthcare Solutions Limited for the quarter and year to-date pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of Entero Healthcare Solutions Limited 1. We have reviewed the accompanying Statement of consolidated unaudited financial results of Entero Healthcare Solutions Limited (hereinafter referred to as Holding Companywhich includes its subsidiaries, (the Holding Company and its subsidiaries together referred to as the Group) for the quarter ended September 30, 2026 and the year to-date results for the period from April 01, 2026 to September 30, 2026 ) attached herewith, being submitted by the Holding 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 (Regulations). 2. This Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 prescribed under Section 133 of the Companies Act, 2013read with relevant rules issued thereunder and other recognised accounting principles generally accepted in India and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our 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 Entityissued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Regulations, to the extent applicable. 4. This Statement includes the results of the Holding Company and the entities listed in Annexure A. 5. Based on our review conducted and procedures performed as stated 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 Ind AS 34 and other recognised accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. MSKA &t Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Independent Auditor's Review Report on ('the Statement' 'the 'the ') , which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors, has been prepared 'Interim Financial Reporting' ('the Act') ('Ind AS 34')
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6. We did not review the interim financial information of 5 subsidiaries included in the Statement, whose interim financial information reflects total assets of Rs. 9,210.06 million as at September 30, 2026 and total revenues of Rs. 4,289.01 million and Rs. 8,046.76 million, total net profit after tax of Rs. 253.93 million and Rs. 473.87 million and total comprehensive income of Rs. 254.35 million and Rs. 474.27 million, for the quarter ended September 30, 2026 and for the period from April 01, 2026 to September 30, 2026, respectively, and cash flows (net) of Rs. 0.23 million for the period from April 01, 2026 to September 30, 2026, as considered in the Statement. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of the above matter with respect to our reliance on the work done by and report of the other auditors. 7. The Statement includes the interim financial information of 22 subsidiaries which have not been reviewed by their auditors and are not subject to review, whose interim financial information reflects total assets of Rs. 6,815.83 million as at September 30, 2026 and total revenue of Rs. 3,629.13 million and Rs. 7,152.23 million, total net profit after tax of Rs. 78.88 million and Rs. 133.49 million and total comprehensive income of Rs. 79.91 million and Rs. 134.40 million for the quarter ended September 30, 2026 and for the period from April 01, 2026 to September 30, 2026, respectively, and cash flows (net) of Rs. (80.05) million for the period from April 01, 2026 to September 30, 2026, as considered in the Statement. These interim financial information have been furnished to us by the Management and our conclusion on the Statement in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on such management prepared unaudited interim financial information. According to the information and explanations given to us by the Management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of the above matter with respect to our reliance on the financial result certified by the management. For M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration No.105047W/W101187 Virendra Kanak Partner Membership No.: 110811 UDIN: 26110811CPWKLT4294 Place: Mumbai Date: November 04, 2026 MSKA &t Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants VIRENDRA ZAVERBHAI KANAK Digitally signed by VIRENDRA ZAVERBHAI KANAK Date: 2026.11.04 18:14:44 +05'30' 44, ell
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Entero Healthcare Solutions Limited for the quarter and year to-date pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Sr. No Name of the entity Relationship with Holding Company 1 Novacare Healthcare Solutions Private Limited Wholly owned Subsidiary Company 2 R S M Pharma Private Limited Wholly owned Subsidiary Company 3 Avenues Pharma Distributors Private Limited Wholly owned Subsidiary Company 4 Chirag Medicare Solutions Private Limited Wholly owned Subsidiary Company 5 Chethana Pharma Private Limited Wholly owned Subsidiary Company 6 Jaggi Enterprises Private Limited Wholly owned Subsidiary Company 7 Vasavi Medicare Solutions Private Limited Wholly owned Subsidiary Company 8 SVMED Solutions Private Limited Wholly owned Subsidiary Company 9 Millennium Medisolutions Private Limited Wholly owned Subsidiary Company 10 G.S. Pharmaceutical Distributors Private Limited Wholly owned Subsidiary Company 11 Getwell Medicare Solution Private Limited Wholly owned Subsidiary Company 12 Galaxystar Pharma Distributors Private Limited Wholly owned Subsidiary Company 13 Barros Enterprises Private Limited Wholly owned Subsidiary Company 14 Sesha Balajee Medisolutions Private Limited Wholly owned Subsidiary Company 15 Rada Medisolutions Private Limited Wholly owned Subsidiary Company 16 Sri Parshva Pharma Distributors Private Limited Wholly owned Subsidiary Company 17 Sri Rama Pharmaceutical Distributors Private Limited Wholly owned Subsidiary Company 18 Western Healthcare Solutions Private Limited Wholly owned Subsidiary Company 19 Chhabra Healthcare Solutions Private Limited Wholly owned Subsidiary Company 20 Chethana Healthcare Solutions Private Limited Wholly owned Subsidiary Company 21 S.S. Pharma Traders Private Limited Wholly owned Subsidiary Company 22 Sundarlal Pharma Distributors Private Limited Wholly owned Subsidiary Company 23 New Siva Agencies Private Limited Wholly owned Subsidiary Company 24 Saurashtra Medisolutions Private Limited Wholly owned Subsidiary Company 25 New RRPD Private Limited Wholly owned Subsidiary Company 26 Sree Venkateshwara Medisolutions Private Limited Wholly owned Subsidiary Company 27 SVS Lifesciences Private Limited Wholly owned Subsidiary Company 28 Swami Medisolutions Private Limited Wholly owned Subsidiary Company 29 Atreja Healthcare Solutions Private Limited Wholly owned Subsidiary Company 30 Calcutta Medisolutions Private Limited Wholly owned Subsidiary Company 31 City Pharma Distributors Private Limited Wholly owned Subsidiary Company 32 Curever Pharma Private Limited Wholly owned Subsidiary Company 33 Entero R.S Enterprises Private Limited Wholly owned Subsidiary Company 34 Dhanvanthri Super Speciality Private Limited Subsidiary Company 35 Avenir Lifecare Pharma Private Limited Subsidiary Company 36 Devi Pharma Wellness Private Limited Wholly owned Subsidiary Company MSKA &t Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants Annexure A to the Independent Auditor's Review Report on Consolidated unaudited financial results of 44, e ll
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Sr. No Name of the entity Relationship with Holding Company 37 Gourav Medical Agencies Private Limited Subsidiary Company 38 Srinivasa Lifecare Private Limited Subsidiary Company 39 Sai Pharma Distributor Private Limited Subsidiary Company 40 Peerless Biotech Private Limited Subsidiary Company 41 Ujjain Maheshwari Pharma Distributor Private Limited Wholly owned Subsidiary Company 42 Ramson Medical Distributors Private Limited Subsidiary Company 43 Sai RK Pharma Private Limited Subsidiary Company 44 Well Wisher Pharma Private Limited Subsidiary Company 45 Anand Medilink Private Limited Subsidiary Company 46 Ace Cardiopathy Solutions Private Limited Subsidiary Company 47 Bioaide Technologies Private Limited Subsidiary Company 48 Anand Chemiceutics Private Limited Subsidiary Company 49 Qurovia Lifesciences Private Limited (w.e.f July 25, 2026) Step Down Subsidiary Company MSKA &t Associates LLP (Formerly known as MS KA & Associates) Chartered Accountants 44, tr l
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Annexure-B Details required in terms of Regulation 30 read with Para A of Part A of Schedule III of SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026: Sr. No. Particulars Details 1. Brief details of options granted Grant of 49,712 (Forty-Nine Thousand Seven Hundred Twelve) options to the eligible employees of the Company under Entero Employee Stock Option Plan 2023 (“Plan 2023”). 2. Whether the scheme is in terms of SEBI (SBEB) Regulations, 2021 (if applicable) Yes, the scheme is in compliance with the Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2021. 3. Total number of shares covered by these options 49,712 (Forty-Nine Thousand Seven Hundred Twelve) Equity Shares. 4. Pricing formula The aforesaid Options have been granted at an exercise price of INR 804 per option 5. Options vested Options granted under Plan 2023 shall vest not earlier than the minimum Vesting Period of 1(One) Year and not later than maximum vesting period of 4(four) years from the date of grant 6. Time within which option may be exercised The Exercise period shall be 8 (Eight) years from the date of vesting of options. 7. Options exercised N.A. 8. Money realized by exercise of options N.A. 9. The total number of shares arising as a result of exercise of option N.A. 10. Options lapsed N.A. 11. Variation of terms of options N.A. 12. Brief details of significant terms N.A. 13. Subsequent changes or cancellation or exercise of such options N.A. 14. Diluted earnings per share pursuant to issue of equity shares on exercise of options. N.A.