The company had posted a net profit of Rs 18.70 crore in the same period of 2012, Gillette India Ltd (GIL) said in a filing with the BSE.
Net sales of the company rose to Rs 426.60 crore during the quarter under review as against Rs 351.92 crore in the same period of last year.
In the first half of the fiscal, the company's net profit declined 39.85 per cent to Rs 28.18 crore as against Rs 43.53 crore in the year-ago period.
The company follows the July-June financial year. Net sales in the first half grew to Rs 813.77 crore as against Rs 686.72 crore in the year-ago period.
Shares of Gillette India closed at Rs 2,008 per scrip, down 1.89 per cent, on the BSE.