Bajaj Healthcare Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2024

a)The above financial results have been reviewed by the Audit Committee and subsequently approved by Board of Directors at their respective meetings held on 14 August 2024 and subjected to limited review carried out by Statutory Auditors who have expressed unmodified review conclusion.

b) The above unaudited financial results for the quater ended 30 June, 2024 have been prepared in accordance with the recognition and measurement principles laid down under Indian Accounting Standards (Ind AS) 34 on "Interim financial Reporting", as prescribed under Section 133 of the Companies Act 2013 (Act) read with relevent rules issued there under and other accounting principles generally accepted in India in terms of Regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations,2015 as amended.

c) The Company deals in pharmaceuticals products ("formulations and active pharmaceutical ingredients components" ) which are interlinked and interdependent. Therefore, the Company identified only one reporatable segment i.e. Pharmaceuticals.

d) The Board of Directors in their meeting held on 28 June 2023 approved to sale/disposal of undertaking/unit(s) on going concern basis, situated at plot no. N-92, L-9/3 , T-30, MIDC Tarapur, Taluka- Boisar, District Palghar, Maharashtra and vacant industrial land situated at plot no. D-2/CH/42 & D-2/CH/43 Dahej industrial area, GIDC, Bharuch, Gujarat (which were acquired under SARFAESI ACT, 2022 from Saraswat Bank) and plot no.E-62 and E-63 MIDC Tarapur, Taluka Boisar, District Palghar, Maharashtra. Approval of shareholders was obtained vide postal ballot. The management continues to classify the assets and liabilities in relation to these units as Assets and liabilities held for sale/disposal under Ind AS 105 ("Non-current Assets Held for Sale and Discontinued Operations"). The results of the operation of these units have been presented separately on the statement of profit and loss as discontinued operations. Out of the above undertakings/units, one unit situated at plot no. N-92 was sold during the quarter ended 31 March, 2024 (Previous quarter) .