Integrated Filing — IndAS



General information about company
Scrip Code 530843
NSE Symbol CUPID
MSEI Symbol NOTLISTED
ISIN INE509F01029
Name of company Cupid Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Personal Care
Start date and time of board meeting 08-Aug-2025   15:20:00
End date and time of board meeting 08-Aug-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no such default on repayment of loans and debt securities during the quarter and hence it is not applicable to the company.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 598049000
Other income 49419000
Total income 647468000
2 Expenses
(a) Cost of materials consumed 163372000
(b) Purchases of stock-in-trade 83767000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6205000
(d) Employee benefit expense 71099000
(e) Finance costs 6220000
(f) Depreciation, depletion and amortisation expense 12427000
(f) Other Expenses
1 Other Expenses 121171000 121171000
Total other expenses 121171000
Total expenses 451851000
3 Total profit before exceptional items and tax 195617000
4 Exceptional items 0
5 Total profit before tax 195617000
6 Tax expense
7 Current tax 51201000
8 Deferred tax -5761000
9 Total tax expenses 45440000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 150177000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 150177000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 150177000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 268467000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.56
Diluted earnings (loss) per share from continuing operations 0.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.56
Diluted earnings (loss) per share from continuing and discontinued operations 0.55
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Explanatory Notes to the Standalone Financial Results n n1.The Unaudited standalone financial results for the Quarter ended 30 th June, 2025 have been presented based on the information complied by the management in accordance with the Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act 2013 ( the Act) read with relevant rules issued there under and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulations), as amended. n2.The above Unaudited standalone financial results of Cupid Limited (the Company) have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Director at its meeting held on 8 th August, 2025. n3.The Chief Operating Decision Maker (CODM), evaluates the companys performance and allocates resources based on the analysis of the various performance indicators of the Company as a single unit. The Company is engaged in manufacturing and trading of Personal Care Products. Accordingly, the Company has only one reportable segment Personal care and disclosures as per Ind AS 108 Operating Segments are not applicable. n4.The statutory auditors of the Company have expressed an unqualified opinion on the Unaudited standalone financial results for the quarter ended 30 th June, 2025. n5.The numbers for quarter ended March 31, 2025 are the balancing numbers between audited numbers in respect of the full financial year ended March 31, 2025 and the unaudited figures upto nine months of the relevant financial year. n6.The figures for the quarter ended June 30, 2024 have been extracted from the audited standalone financial statements of the Company. n7.The previous period year financial figures have been regrouped rearranged wherever necessary to make them comparable. n8.The results of the Company are available for investors at www.cupidlimited.com n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-Mar-2024
Amount Raised 3852200000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Crisil Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Enhancement of capacities and certifications in the company's existing manufacturing facility NA 350000000 0 198300000 0 Out of total amount raised of Rs. 38522 Lacs, proceeds of Rs. 9630 Lacs i.e. 25% of warrant issue price has been received by the Company and remaining 75% i.e. Rs. 28892 Lacs will be received within 18 months from the date of allotment of the warrants, which is by September 13, 2025 at the time of conversion of warrants in to equity shares.
2 Strategic foreign Acquisitions and/or Joint Ventures NA 2450000000 0 0 0
3 Formation of new foreign subsidiaries to streamline sales, marketing and distribution of the company's products abroad NA 88200000 0 0 0
4 Working capital requirements NA 577800000 0 577800000 0
5 General corporate purpose NA 386200000 0 186900000 0


Signatory Details
Name of signatory Saurabh V. Karmase
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 08-Aug-2025