Procter & Gamble Hygiene and Health Care Ltd (PGHH), the maker of Whisper sanitary pads, Vicks healthcare products and Old Spice grooming products, on Wednesday reported a 34.3 per cent decline in net profit attributable to shareholders for the first quarter of FY27 to ₹126.27 crore, from ₹192.06 crore a year earlier, as weaker sales, rising commodity costs and higher advertising expenditure sharply squeezed margin