Key Financial Figures (Standalone)

For the quarter ended June 30, 2026 (₹ in Lacs):

  • Total Income: ₹15,698.01
  • Total Expenses: ₹9,706.15
  • Profit Before Tax: ₹5,991.87
  • Tax Expense: ₹1,577.00 (comprising Current Tax ₹1,462.49, Short Provision for Earlier Years ₹93.17, Deferred Tax ₹21.33)
  • Net Profit for the period: ₹4,414.88
  • Other Comprehensive Loss (Net of Tax): ₹(4,245.62) [primarily from fair value change of an equity instrument]
  • Total Comprehensive Income for the period: ₹169.26
  • Paid-up Equity Share Capital (Face Value ₹1): ₹13,446.61
  • Basic EPS: ₹0.33 (not annualized)
  • Diluted EPS: ₹0.32 (not annualized)

Comparative Figures (₹ in Lacs):

  • Q4 FY26 (Mar 31, 2026): Total Income ₹13,204.36, Net Profit ₹3,626.25, Basic EPS ₹0.27
  • Q1 FY26 (Jun 30, 2025): Total Income ₹6,474.68, Net Profit ₹1,501.77, Basic EPS ₹0.11
  • Full Year FY26 (Mar 31, 2026): Total Income ₹39,140.14, Net Profit ₹10,826.44

Key Financial Figures (Consolidated)

The consolidated results include the wholly-owned foreign subsidiary, Cupid Invesco Limited.

For the quarter ended June 30, 2026 (₹ in Lacs):

  • Revenue from Operations: ₹15,471.50
  • Other Income: ₹230.16
  • Change in Fair Value of Investment: ₹(3.65)
  • Total Income: ₹15,698.01
  • Total Expenses: ₹9,706.15
  • Profit Before Tax: ₹5,991.87
  • Tax Expense: ₹1,577.00
  • Net Profit for the period (attributable to owners): ₹4,414.88
  • Other Comprehensive Loss (attributable to owners): ₹(4,245.62)
  • Total Comprehensive Income for the period: ₹169.26
  • Basic EPS: ₹0.33
  • Diluted EPS: ₹0.32

Board Meeting Outcomes

The Board of Directors meeting commenced at 4:15 PM and concluded at 5:03 PM on August 07, 2026. The following matters were approved:

1. Noting of Quarterly Reports: The quarterly reports submitted to BSE and NSE for the quarter ended June 30, 2026, were noted.

2. Adoption of Financial Results: The un-audited Standalone and Consolidated financial results for Q1 FY27 were considered and adopted. The results were reviewed by the Audit Committee and include a Limited Review Report from the statutory auditors, Chaturvedi Sohan & Co. (FRN: 118424W), who issued an unqualified opinion.

3. Re-appointment of Cost Auditors: KPMSS & Associates, Cost Accountants, were re-appointed as Cost Auditors for the Financial Year 2026-27 under Section 148 of the Companies Act, 2013.

4. Exploratory Exercise for New Project: The Board granted in-principle approval to evaluate the establishment of a new business project in the State of West Bengal. The project may be undertaken by the company or through a 100% Wholly Owned Subsidiary (WOS) and would involve the manufacturing, processing, marketing, trading, and distribution of medical devices, healthcare products, and related items. The approval is for an exploratory phase to assess land, infrastructure, and commercial feasibility. Further disclosures will be made as per SEBI LODR Regulations upon project finalization and WOS incorporation.

5. Continuation of Directorship: The Board approved the continuation of Mr. Thallapaka Venkateswara Rao (DIN: 05273533) as a Non-Executive Independent Director after attaining the age of 75 years, subject to approval by shareholders via a Special Resolution at the ensuing 33rd Annual General Meeting (AGM).

6. Directors' Report and AGM Notice: The Directors' Report for the year ended March 31, 2026, and the Notice for the 33rd AGM were considered and approved.

Explanatory Notes

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company operates in a single reportable segment: Personal care.
  • The company holds a long-term strategic investment in Baazar Style Retail Limited via fully convertible warrants, which it has elected to measure at Fair Value Through Other Comprehensive Income (FVTOCI). The significant OCI loss this quarter is due to a fair value change on this investment.
  • Figures for the quarter ended March 31, 2026 (Q4 FY26), are balancing figures between audited annual figures and previously published unaudited quarterly figures.
  • Previous period figures have been regrouped/rearranged for comparability.

Parties Involved

  • Statutory Auditors: Chaturvedi Sohan & Co., Chartered Accountants (Firm Registration Number: 118424W)
  • Cost Auditors: KPMSS & Associates
  • Company Secretary & Compliance Officer: Mr. Hardik Chandra
  • Authorized Signatory for Results: Mr. Aditya Kumar Halwasiya, Chairman & Managing Director