Investor Presentation

Ref: 31/SE/LC/2026-27 Date: August 07, 2026 Scrip Code BSE: 544122 NSE: ENTERO ISIN: INE010601016 Head, Listing Compliance Department Head, Listing Compliance Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Dalal Street, Exchange Plaza, Plot No. C/1. G Block, Mumbai - 400001 Bandra -Kurla Complex, Bandra (East), Mumbai- 400051 Dear Sir/Madam, Subject: Investor Presentation under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. With reference to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed the Investor Presentation on Unaudited Financial Results for the Quarter ended June 30, 2026. The above-mentioned Investor Presentation will also be available on website of the Company at www.enterohealthcare.com. This is for your information and records. Yours Faithfully, For Entero Healthcare Solutions Limited Sanu Kapoor Vice President- Group General Counsel, Company Secretary & Compliance Officer Encl: As above 239 199 Everything in Pharma… Everywhere in India… 194 Entero Healthcare Solutions Limited Q1FY27 Investor Presentation – August 2026 Safe Harbour This presentation and the accompanying slides (the “Presentation”), which have been prepared by Entero Healthcare Solutions Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third-party statements and projections. 239 199 Q1 FY27 Financial Highlights Management Commentary We have started FY27 on a strong footing with consolidated revenue growth of 40.0% YoY on a like-for-like basis to INR 1,940 crore alongside further margin improvement with EBITDA margins reaching 5.0%. Also, return ratios have moved decisively in line, with ROCE nearly doubling y-o- y to 21.1% and ROE to 20.4%. This sets a very strong momentum for rest of the year with high confidence on delivering on our guidance. Prabhat Agrawal Promoter, MD and CEO Q1FY27 - Key Financial Highlights › Revenue growth on LFL basis was 40.0% YoY. Organic revenue growth on LFL basis was 19.6% YoY. Like-for-Like growth includes impact of revenue recorded on net margin basis and divestment of a subsidiary › Reported revenue growth was 38.2% YoY. Organic revenue growth was 17.8% YoY and Inorganic growth was 20.4%, entirely on account of calendarisation. › Gross margin improved by 147bps YoY to 11.4% › EBITDA Margin improved by 143bps YoY to 5.0% › PAT Margin was 2.7% › NWC days improved to 61 days (from 66 days in Q1FY26) › ROCE improved to 21.0% from 11.5% in Q1FY26. ROE was 20.4% vs 9.0% in Q1FY26 › No new acquisitions done during the quarter; organic growth ran ahead of IPM growth, moderated by the conscious exit from certain low-margin businesses Consolidated Financial Highlights Revenue (Rs. Cr) Gross Profit (Rs. Cr) & Margin (%) +38% +59% 1,940 1,404 11.4% 9.9% Q1FY26 Q1FY27 Q1FY26 Q1FY27 EBITDA (Rs. Cr) & Margin (%) PAT (Rs. Cr) & Margin (%) +94% +72% 97 52 5.0% 2.7% 3.6% 2.2% Q1FY26 Q1FY27 Q1FY26 Q1FY27 Consolidated Profit & Loss Statement Particulars (INR Cr) Q1FY27 Q4FY26 Q1FY26 YoY% Revenue 1,940.5 1,909.9 1,403.8 38% Cost of Goods Sold 1,719.1 1,702.5 1,264.2 Gross Profit 221.4 207.4 139.6 59% Gross Margin (%) 11.4% 10.9% 9.9% 147 bps Employee Expenses 68.7 64.0 56.7 ESOP Expenses 0.8 0.7 0.9 Other Expenses 55.0 56.6 31.9 EBITDA 97.0 86.0 50.1 94% EBITDA Margin (%) 5.0% 4.5% 3.6% 143 bps Other Income 1.6 3.6 5.6 Lease Rental related Income 1.4 0.4 0.2 Depreciation 4.9 6.5 2.6 Lease Rental related expenses 7.4 8.3 6.3 Finance Costs 18.1 14.4 8.3 Lease Rental related expenses 2.5 2.9 2.3 Profit Before Tax before exceptional items 67.1 57.9 36.4 85% Exceptional Items 0.0 0.0 0.0 Profit Before Tax 67.1 57.9 36.4 85% Taxes 15.1 12.8 6.1 Profit After Tax 52.1 45.1 30.2 72% Non-controlling Interest* 13.9 17.1 2.4 Profit After Tax (to owners) 38.2 28.0 27.8 37% EPS (Basic) 8.77 6.44 6.39 EPS (Diluted) 8.76 6.43 6.38 *The Company holds call options (subject to certain conditions) to acquire the residual minority stake in its subsidiaries over a pre-defined time horizon, exercisable at a valuation multiple consistent with the multiple paid at the time of the original acquisition. Key Balance Sheet Highlights Net Operating Working Capital (Days) RoCE (%) RoE (%) 66 21.1% 20.4% 18.4% 16.0% 11.5% 9.0% Q1 FY26 Q4 FY26 Q1 FY27 Q1 FY26 Q4 FY26 Q1 FY27 Q1 FY26 Q4 FY26 Q1 FY27 RoCE: EBIT / Average Capital Employed (Capital Employed = Tangible Networth + Borrowings + Deferred Tax Liability) RoE: PAT / Average Tangible Networth (Tangible Networth = Total Equity– Intangible Assets) Net Operating Working Capital (Days) = (Trade receivables+ Inventories - Trade payables) / (Operating Revenue with GST/ 365) Revenue Split +38.2% 20.4% 0.0% 1,940 17.8% 1,404 Q1FY26 Revenue Organic growth Calendarization New acquisitions Q1FY27 Revenue Particulars Q1FY26 Q2FY26 Q3FY26 Q4FY26 FY26 Q1FY27 Organic Growth 12.0% 10.7% 14.2% 16.6% 13.4% 17.8% Organic growth - LFL 15.0% 13.4% 17.1% 17.1% 15.6% 19.6% vs IPM growth 1.7x 1.8x 1.4x 1.4x 1.6x 1.4x 233 Inorganic Growth 16.4% 10.0% 11.4% 26.0% 16.0% 20.4% o/w Calendarisation 16.4% 6.3% 0.6% 0.0% 5.3% 20.4% o/w New Acquisition - 3.8% 10.7% 26.0% 10.7% 0.0% Total Growth 28.0% 21.0% 25.6% 42.6% 29.3% 38.2% Total Growth - LFL 31.4% 23.4% 28.5% 43.1% 31.5% 40.0% Like-for-Like growth includes impact of revenue recorded on net margin basis and divestment of a subsidiary Entero’s FY27 MedTech revenue expected to cross Rs. 1,000 Cr MedTech Industry Overview (USD bn) Strategic rationale for acquisitions in MedTech market 151 45-50 MedTech is large and a growing market Synergistic with Entero’s pharmac [Showing first 8,000 characters — download PDF for full document]