Company and Document Details

Standalone Financial Results (₹ in Lacs except EPS)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from operations: ₹15,471.50 (159% increase from ₹5,980.49 in Q1 FY2026)
  • Other non-operating income: ₹230.16
  • Change in fair value of investment: (₹3.65)
  • Total income: ₹15,698.01
  • Total expenses: ₹9,704.80
  • Profit before tax: ₹5,993.21 (206% increase from ₹1,956.17 in Q1 FY2026)
  • Tax expense: ₹1,577.99 (comprising current tax ₹1,462.49, short provision ₹93.17, deferred tax ₹21.33)
  • Net profit after tax: ₹4,416.21 (194% increase from ₹1,501.77 in Q1 FY2026)
  • Other comprehensive loss: (₹4,245.62) primarily from equity instruments through OCI
  • Total comprehensive income: ₹170.59
  • Paid-up equity share capital: ₹13,446.61 (face value ₹1 per share)
  • Basic EPS: ₹0.33* (not annualized)
  • Diluted EPS: ₹0.32* (not annualized)

Comparative Figures:

  • Quarter ended March 31, 2026 (Audited): Net profit ₹3,626.27, Basic EPS ₹0.27*
  • Year ended March 31, 2026 (Audited): Net profit ₹10,826.44, Basic EPS ₹0.81

Consolidated Financial Results (₹ in Lacs except EPS)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from operations: ₹15,471.50
  • Other non-operating 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: ₹1,577.99 (comprising current tax ₹1,462.49, short provision ₹93.17, deferred tax ₹21.33)
  • Net profit after tax: ₹4,414.88 (attributable entirely to owners of the company)
  • Other comprehensive loss: (₹4,245.62) primarily from equity instruments through OCI
  • Total comprehensive income: ₹169.26
  • Paid-up equity share capital: ₹13,446.61 (face value ₹1 per share)
  • Basic EPS: ₹0.33* (not annualized)
  • Diluted EPS: ₹0.32* (not annualized)

Subsidiary Information:

  • Cupid Invesco Limited (wholly owned foreign subsidiary) included in consolidation
  • Subsidiary assets: ₹25.72 Lakhs as at June 30, 2026
  • Subsidiary revenue: Nil for the quarter
  • Subsidiary net loss: (₹1.35 Lakh) for the quarter
  • Subsidiary cash flow: (₹1.35 Lakh) for the quarter
  • Management considers this subsidiary not material to the group

Explanatory Notes

1. The financial results are prepared in accordance with Ind AS 34 and Regulation 33 of SEBI Listing Regulations.

2. Results were reviewed by the Audit Committee and approved by the Board of Directors on August 07, 2026.

3. The company operates as a single reportable segment - Personal care products (manufacturing and trading).

4. The company has made a long-term strategic investment in Baazar Style Retail Limited by subscribing to fully convertible warrants to be converted into equity shares within 18 months from date of issue. The investment is measured at fair value through Other Comprehensive Income (FVOCI) under Ind AS 109.

5. Figures for quarter ended March 31, 2026 are balancing figures between audited annual figures and previously published unaudited nine-month figures.

6. Statutory auditors have expressed an unqualified opinion on both standalone and consolidated financial results.

7. Mr. Aditya Kumar Halwasiya, Chairman and Managing Director, is authorized to sign the financial results.

8. Previous period figures have been regrouped/rearranged for comparability.

9. Results are available on company website and stock exchange portals.

Signatories and Dates

  • Company Secretary: Hardik Chandra (Signed digitally on August 11, 2026)
  • Statutory Auditor: Chaturvedi Sohan & Co. (FRN: 118424W)
  • Auditor Signatory: Vivekanand Chaturvedi (Partner, M.No: 106403)
  • Board Approval Date: August 07, 2026
  • Review Report Date: August 07, 2026
  • Filing Date: August 11, 2026