Integrated Filing — IndAS



General information about company

Scrip Code 543384
NSE Symbol NYKAA
MSEI Symbol NOTLISTED
ISIN INE388Y01029
Name of company FSN E Commerce Ventures Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment No segment is presented in standalone as Company has availed exemption as per IND AS 108
Start date and time of board meeting 07-11-2025   11:05:00
End date and time of board meeting 07-11-2025   15:31:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 10-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.nykaa.com/media/wysiwyg/2025/IR/related-party-transaction-policy.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The disclosure for default on loans and debt securities is not applicable to the Company since there are no defaults on loans of the Company during the year under review.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 7,697.00 15,880.00
Other income 4,056.00 8,066.00
Total income 11,753.00 23,946.00
2 Expenses
(a) Cost of materials consumed 152.00 308.00
(b) Purchases of stock-in-trade 2,977.00 5,760.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 298.00 1,404.00
(d) Employee benefit expense 1,762.00 3,372.00
(e) Finance costs 250.00 485.00
(f) Depreciation, depletion and amortisation expense 398.00 718.00
(f) Other Expenses
1 Marketing and advertisement expenses 1,859.00 3,513.00
2 Beauty advisor expenses 487.00 963.00
3 Legal and professional fees 306.00 570.00
4 Freight expenses 326.00 693.00
5 Outsource warehouse manpower expense 184.00 363.00
6 Travelling and conveyance expenses 140.00 310.00
7 Selling expenses 345.00 868.00
8 Commission 58.00 142.00
9 Web and technology expenses 67.00 139.00
10 Other Expenses 492.00 942.00
Total other expenses 4,264.00 8,503.00
Total expenses 10,101.00 20,550.00
3 Total profit before exceptional items and tax 1,652.00 3,396.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,652.00 3,396.00
6 Tax expense
7 Current tax 155.00 319.00
8 Deferred tax 272.00 560.00
9 Total tax expenses 427.00 879.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,225.00 2,517.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,225.00 2,517.00
17 Other comprehensive income net of taxes (5.00) (5.00)
18 Total Comprehensive Income for the period 1,220.00 2,512.00
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 28,613.00 28,613.00
Face value of equity share capital 1 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 0.04 0.09
Diluted earnings (loss) per share from continuing operations 0.04 0.09
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.04 0.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.09
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) Notes 1 The above Unaudited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2025 have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS’) as prescribed under section 133 of the Companies Act 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. These Unaudited Standalone Financial Results, as reviewed by the Audit Committee of the Board, were approved and taken on record by the Board of Directors at their meeting held on November 07, 2025. 2 During the year ended March 31,2025, the Company had acquired “Western Wear & Accessories” business for a consideration of Rs 137.14 crore from its Wholly Owned Subsidiary (WOS) Nykaa Fashion Limited (Formerly known as Nykaa Fashion Private Limited), consequent to which the deferred tax credit of Rs 20.80 crore was recorded in the year ended March 31, 2025. There is no impact of aforesaid transaction in the Consolidated Financial Results. 3 In accordance with Ind AS 108 ‘Operating Segments’, segment information has been given in the consolidated financial results of the Company and therefore, no separate disclosure on segment information is given in standalone financial results.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 2,875.00
Capital work-in-progress 30.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 376.00
Intangible assets under development 2,506.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 94,013.00
Trade receivables, non-current 0.00
Loans, non-current 55,515.00
Other non-current financial assets 207.00
Total non-current financial assets 1,49,735.00
Deferred tax assets (net) 5,164.00
Other non-current assets 3,372.00
Total non-current assets 1,64,058.00
2 Current assets
Inventories 7,036.00
Current financial asset
Current investments 0.00
Trade receivables, current 8,627.00
Cash and cash equivalents 2,266.00
Bank balance other than cash and cash equivalents 4,198.00
Loans, current 660.00
Other current financial assets 5,729.00
Total current financial assets 21,480.00
Current tax assets (net) 0.00
Other current assets 2,505.00
Total current assets 31,021.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,95,079.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 28,613.00
Other equity 1,42,626.00
Total equity attributable to owners of parent 1,71,239.00
Non controlling interest
Total equity 1,71,239.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,500.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 3,500.00
Provisions, non-current 450.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 321.00
Total non-current liabilities 4,271.00
Current liabilities
Current financial liabilities
Borrowings, current 8,502.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 77.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,973.00
Total Trade payable 2,050.00
Other current financial liabilities 6,823.00
Total current financial liabilities 17,375.00
Other current liabilities 1,913.00
Provisions, current 281.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 19,569.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 23,840.00
Total equity and liabilites 1,95,079.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit liability (6.00) (6.00)
Total Amount of items that will not be reclassified to profit and loss (6.00) (6.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1.00) (1.00)
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 0.00 0.00
5 Total Other comprehensive income (5.00) (5.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3,396.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 485.00
Adjustments for decrease (increase) in inventories 1,576.00
Adjustments for decrease (increase) in trade receivables, current (3,191.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (148.00)
Adjustments for decrease (increase) in other non-current assets (24.00)
Adjustments for other financial assets, non-current (26.00)
Adjustments for other financial assets, current 867.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,186.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (217.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 718.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 42.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current (1,292.00)
Adjustments for unrealised foreign exchange losses gains (11.00)
Adjustments for dividend income 0.00
Adjustments for interest income 2,614.00
Adjustments for share-based payments 239.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (531.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 118.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,195.00)
Net cash flows from (used in) operations (2,799.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (117.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,682.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 505.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,491.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 76,350.00
Cash receipts from repayment of advances and loans made to other parties 74,694.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2,361.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 66.00
Net cash flows from (used in) investing activities (1,225.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 1,832.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,428.00
Repayments of borrowings 0.00
Payments of lease liabilities 288.00
Dividends paid 0.00
Interest paid 349.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 5,623.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,716.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,716.00
Cash and cash equivalents cash flow statement at beginning of period 550.00
Cash and cash equivalents cash flow statement at end of period 2,266.00





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (1,460.00) 950.00 0.00
2 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (20.00) 0.00 0.00
3 FSN Brands Marketing Private Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (30,250.00) 0.00 6,130.00
4 FSN Brands Marketing Private Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable 0.00 10.00 0.00
5 Dot & Key Wellness Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 3,000.00 Omnibus Approved in ACM (1,960.00) 0.00 0.00
6 Dot & Key Wellness Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 11,900.00 Omnibus Approved in ACM (8,210.00) 0.00 0.00
7 FSN International Limited Nysaa Distribution FZE a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 600.00 Omnibus Approved in ACM 40.00 0.00 40.00
8 Nykaa Fashion Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (30.00) 0.00 0.00
9 Nykaa-KK Beauty Private Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 4,600.00 Omnibus Approved in ACM (2,170.00) 0.00 240.00
10 Nykaa-KK Beauty Private Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 12,100.00 Omnibus Approved in ACM (4,170.00) 0.00 0.00
11 Nykaa-KK Beauty Private Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 1,000.00 Omnibus Approved in ACM (450.00) (10.00) 400.00
12 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (6,490.00) 3,870.00 5,630.00
13 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (3,890.00) 100.00 570.00
14 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (4,080.00) (3,330.00) 300.00
15 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable 30.00 0.00 0.00
16 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable 0.00 550.00 0.00
17 FSN Brands Marketing Private Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (220.00) (20.00) 20.00
18 Nysaa Distribution FZE Nysaa Cosmetic SPC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 800.00 Omnibus Approved in ACM 0.00 20.00 0.00
19 Nysaa Distribution FZE Nysaa Beauty LLC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable 0.00 10.00 0.00
20 Nysaa Distribution FZE Nysaa Beauty LLC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 600.00 Omnibus Approved in ACM (90.00) 0.00 100.00
21 Nysaa Distribution FZE Nysaa Cosmetic SPC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 600.00 Omnibus Approved in ACM (270.00) 0.00 300.00
22 Nysaa Beauty LLC Nykaa Cosmetic SPC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 0.00 Not Applicable (10.00) 0.00 100.00
23 Nykaa Fashion Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of fixed assets 0.00 Not Applicable 20.00 0.00 0.00
24 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of fixed assets 0.00 Not Applicable 60.00 0.00 0.00
25 Nykaa E-Retail Limited Falguni Nayar Directors and Key Management Personnel Remuneration 570.00 Approved by AC 570.00 (250.00) (170.00)
26 Dot & Key Wellness Limited Suyash Saraf Directors and Key Management Personnel Remuneration 0.00 Not Applicable 20.00 (30.00) 0.00
27 Dot & Key Wellness Limited Anisha Saraf Relative of Key Management Personnel Remuneration 0.00 Not Applicable 20.00 (30.00) 0.00
28 Nykaa-KK Beauty Private Limited Sukhleen Kaur Aneja Directors and Key Management Personnel Remuneration 0.00 Not Applicable 120.00 0.00 0.00
29 FSN E-Commerce Ventures Limited Falguni Nayar Directors and Key Management Personnel Remuneration 60.00 Approved by AC 60.00 0.00 (20.00)
30 FSN E-Commerce Ventures Limited Anchit Nayar Directors and Key Management Personnel Remuneration 10.00 Approved by AC 10.00 (60.00) 0.00
31 FSN E-Commerce Ventures Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 180.00 Approved by AC 180.00 (60.00) (40.00)
32 FSN E-Commerce Ventures Limited Ganesh Padmanabhan Directors and Key Management Personnel Remuneration 0.00 Not Applicable 270.00 0.00 0.00
33 FSN E-Commerce Ventures Limited Neelabja Chakrabarty Directors and Key Management Personnel Remuneration 0.00 Not Applicable 90.00 0.00 0.00
34 Nykaa International UK Limited Sanjay Nayar Directors and Key Management Personnel Remuneration 0.00 Approved by AC 120.00 0.00 0.00
35 Nykaa Fashion Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 220.00 Approved by AC 220.00 0.00 0.00
36 Nykaa E-Retail Limited Anchit Nayar Directors and Key Management Personnel Remuneration 390.00 Approved by AC 390.00 0.00 (40.00)
37 Nykaa E-Retail Limited Earth Rhythm Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Purchase of goods or services 2,700.00 Omnibus Approved in ACM 780.00 10.00 200.00
38 FSN Brands Marketing Private Limited Earth Rhythm Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Purchase of goods or services 0.00 Not Applicable 80.00 0.00 0.00
39 FSN International Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Purchase of goods or services 0.00 Not Applicable 0.00 10.00 0.00
40 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Loan 37,500.00 Omnibus Approved in ACM (11,970.00) 25,700.00 13,730.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital & Capex Textual Information(1)
41 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Loan 27,500.00 Omnibus Approved in ACM (17,010.00) 17,410.00 400.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(2)
42 Dot & Key Wellness Limited FSN E-Commerce Ventures Limited Subsidiary of the Company Loan 15,000.00 Omnibus Approved in ACM 3,500.00 0.00 3,500.00 Loan 8.00 Long term and payable on demand Unsecured Fund Subsidiaries Textual Information(3)
43 FSN International Limited Nykaa International UK Limited a subsidiary of a holding company to which the Company is also a subsidiary Loan 2,000.00 Omnibus Approved in ACM 0.00 450.00 450.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(4)
44 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Loan 1,000.00 Omnibus Approved in ACM 0.00 390.00 390.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(5)
45 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Loan 30,000.00 Omnibus Approved in ACM 26,680.00 1,550.00 28,230.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital & Capex Textual Information(6)
46 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Loan 43,000.00 Omnibus Approved in ACM 10,210.00 13,580.00 23,790.00 Loan 7.00 Long term and payable on demand Unsecured Working Capital Textual Information(7)
47 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Loan 4,500.00 Omnibus Approved in ACM 2,430.00 1,070.00 3,500.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital Textual Information(8)
48 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Loan 72,000.00 Omnibus Approved in ACM 1,050.00 0.00 0.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital Textual Information(9)
49 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Loan 1,000.00 Omnibus Approved in ACM 200.00 38,320.00 0.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(10)
50 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Loan 1,000.00 Omnibus Approved in ACM 460.00 0.00 460.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(11)
51 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Loan 3,100.00 Omnibus Approved in ACM (1,840.00) 2,810.00 970.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital
52 Nessa International Holdings Nysaa Cosmetic SPC Subsidiary of the Company Loan 620.00 Omnibus Approved in ACM 480.00 0.00 480.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital
53 Nessa International Holdings Nysaa Distribution FZE Subsidiary of the Company Loan 660.00 Omnibus Approved in ACM 180.00 0.00 180.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital
54 Nykaa E-Retail Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Loan 18,740.00 Omnibus Approved in ACM (18,740.00) 18,740.00 0.00 Loan 7.00 Long term and payable on demand Unsecured Working Capital Textual Information(12)
55 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 10,200.00 10,200.00
56 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 950.00 950.00
57 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 17,500.00 17,500.00
58 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 50.00 50.00
59 FSN E-Commerce Ventures Limited FSN INTERNATIONAL LIMITED Subsidiary of the Company Investment 0.00 Not Applicable 0.00 4,510.00 4,510.00
60 FSN E-Commerce Ventures Limited Dot & Key Wellness Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 41,510.00 41,510.00
61 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary of the Company Investment 500.00 Approved by ACM 500.00 7,720.00 8,220.00
62 FSN E-Commerce Ventures Limited Nudge Wellness Private Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 360.00 360.00
63 FSN E-Commerce Ventures Limited Nykaa Essential Private Limited Subsidiary of the Company Investment 10.00 Approved by ACM 10.00 0.00 10.00
64 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Investment 0.00 Not Applicable 0.00 70.00 70.00
65 FSN International Limited Nykaa International UK Limited a subsidiary of a holding company to which the Company is also a subsidiary Investment 140.00 Approved by ACM 140.00 210.00 350.00
66 FSN International Limited Nessa International Holdings Limited a subsidiary of a holding company to which the Company is also a subsidiary Investment 1,930.00 Approved by ACM 1,930.00 2,910.00 4,840.00
67 Nessa International Holdings Nysaa Cosmetics Trading Qatar Subsidiary of the Company Investment 0.00 Not Applicable 0.00 120.00 120.00
68 Nessa International Holdings Nysaa Distribution  FZE UAE Subsidiary of the Company Investment 0.00 Not Applicable 0.00 70.00 70.00
69 Nessa International Holdings Nysaa Cosmetics SPC Oman Subsidiary of the Company Investment 0.00 Not Applicable 0.00 70.00 70.00
70 Nessa International Holdings Nysaa Trading  Company Subsidiary of the Company Investment 0.00 Not Applicable 0.00 70.00 70.00
71 Nessa International Holdings Nysaa Beauty Bahrain Subsidiary of the Company Investment 0.00 Not Applicable 0.00 50.00 50.00
72 Nessa International Holdings Nysaa international Holding Limited Kuwait Subsidiary of the Company Investment 0.00 Not Applicable 0.00 30.00 30.00
73 Nessa International Holdings FSN INTERNATIONAL LIMITED a subsidiary of a holding company to which the Company is also a subsidiary Investment 0.00 Not Applicable 0.00 1,620.00 1,620.00
74 Nessa International Holdings Apparel FZCO ICAP Other Related Party Investment 1,580.00 Approved by ACM 1,580.00 1,330.00 2,900.00
75 Nykaa Fashion Limited Illuminar Media Limited a subsidiary of a holding company to which the Company is also a subsidiary Investment 0.00 Not Applicable 0.00 2,930.00 0.00
76 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Investment 0.00 Not Applicable 0.00 2,180.00 2,180.00
77 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Interest received 3,750.00 Omnibus Approved in ACM (1,020.00) 0.00 0.00
78 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Interest received 2,750.00 Omnibus Approved in ACM (800.00) 0.00 0.00
79 FSN International Limited Nykaa International UK Limited a subsidiary of a holding company to which the Company is also a subsidiary Interest received 100.00 Omnibus Approved in ACM (20.00) 70.00 80.00
80 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Interest received 100.00 Omnibus Approved in ACM (10.00) 0.00 0.00
81 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Interest received 3,000.00 Omnibus Approved in ACM (270.00) 0.00 0.00
82 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Interest received 4,300.00 Omnibus Approved in ACM (270.00) 0.00 0.00
83 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Interest received 450.00 Omnibus Approved in ACM (130.00) 10.00 10.00
84 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Interest received 1,000.00 Omnibus Approved in ACM 0.00 0.00 0.00
85 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Interest received 100.00 Omnibus Approved in ACM 0.00 0.00 0.00
86 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Interest received 7,200.00 Omnibus Approved in ACM (1,670.00) 0.00 0.00
87 Nessa International Holdings Nysaa Cosmetic SPC Subsidiary of the Company Interest received 0.00 Not Applicable 10.00 0.00 0.00
88 Nessa International Holdings Nysaa Distribution FZE Subsidiary of the Company Interest received 0.00 Not Applicable 10.00 0.00 0.00
89 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Interest received 150.00 Omnibus Approved in ACM 80.00 130.00 0.00
90 FSN E-Commerce Ventures Limited Dot & Key Wellness Limited Subsidiary of the Company Interest paid 400.00 Omnibus Approved in ACM 80.00 0.00 (50.00)
91 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim 0.00 Not Applicable 320.00 0.00 0.00
92 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 0.00 Not Applicable (2,980.00) 0.00 0.00
93 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Endless aisle commission 0.00 Not Applicable 0.00 0.00 0.00
94 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Hyperlocal Commission 0.00 Not Applicable (60.00) 0.00 0.00
95 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 140.00 0.00 0.00
96 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (160.00) 0.00 0.00
97 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Visibility & Display Advertisement 0.00 Not Applicable (10.00) 0.00 0.00
98 Nykaa E-Retail Limited FSN Brands Marketing Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (160.00) 0.00 0.00
99 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (100.00) 0.00 0.00
100 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Wellness Marketplace Commission 0.00 Not Applicable (2,510.00) (1,920.00) (1,680.00)
101 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (610.00) 0.00 0.00
102 Nykaa E-Retail Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (140.00) 40.00 190.00
103 Nykaa E-Retail Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (90.00) 0.00 0.00
104 Nykaa E-Retail Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (10.00) 370.00 0.00
105 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable 30.00 0.00 0.00
106 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Visibility & Display Advertisement 0.00 Not Applicable 4,520.00 0.00 0.00
107 Nykaa E-Retail Limited Nykaa Fashion Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (600.00) 0.00 0.00
108 Nykaa E-Retail Limited Nykaa-KK Beauty Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 1,800.00 Omnibus Approved in ACM (640.00) 410.00 180.00
109 Nykaa E-Retail Limited Nykaa-KK Beauty Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (250.00) 0.00 0.00
110 Nykaa E-Retail Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 3,900.00 Omnibus Approved in ACM (1,990.00) (1,510.00) (1,480.00)
111 Nykaa E-Retail Limited Nykaa Foundation a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction CSR payment 0.00 Not Applicable 180.00 0.00 0.00
112 Nykaa E-Retail Limited Earth Rhythm Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 500.00 Omnibus Approved in ACM (190.00) 0.00 0.00
113 Nykaa E-Retail Limited Earth Rhythm Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 1,100.00 Omnibus Approved in ACM (230.00) 0.00 0.00
114 Nykaa E-Retail Limited RSH Global Private Limited Company in which key management personnel have significant influence Any other transaction Trade vendor 0.00 Not Applicable 220.00 0.00 0.00
115 Nykaa E-Retail Limited Golf Land Developers Private Limited Company in which key management personnel have significant influence Any other transaction Rent & CAM for office space 0.00 Not Applicable 180.00 110.00 0.00
116 Nykaa E-Retail Limited Epimoney Private Limited Company in which key management personnel have significant influence Any other transaction Commission 0.00 Not Applicable 40.00 0.00 0.00
117 Nykaa E-Retail Limited Pradeep Parameswaran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
118 Nykaa E-Retail Limited Pranab Barua Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (20.00) 0.00
119 Nykaa E-Retail Limited Onesto Labs Private Limited Related party of the subsidiary Any other transaction Trade vendor 0.00 Not Applicable 2,590.00 0.00 0.00
120 FSN Distribution Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (10.00) 0.00 0.00
121 FSN Distribution Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount claim 0.00 Not Applicable 0.00 (20.00) (10.00)
122 FSN Brands Marketing Private Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim 0.00 Not Applicable 20.00 0.00 0.00
123 FSN Brands Marketing Private Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 20.00 0.00 0.00
124 FSN Brands Marketing Private Limited Nykaa-KK Beauty Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 0.00 Not Applicable (220.00) 0.00 0.00
125 FSN Brands Marketing Private Limited Nykaa-KK Beauty Private Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Beauty Advisor Services 0.00 Not Applicable (360.00) 50.00 0.00
126 FSN Brands Marketing Private Limited Pranab Barua Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
127 FSN Brands Marketing Private Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
128 Dot & Key Wellness Limited Nykaa Foundation a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Donation 0.00 Not Applicable 10.00 0.00 0.00
129 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (70.00) (560.00) (640.00)
130 FSN International Limited Nysaa Beauty LLC a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Sale of Service 490.00 Omnibus Approved in ACM (490.00) 310.00 820.00
131 FSN International Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 0.00 0.00
132 Nudge Wellness Private Limited Onesto Labs Private Limited Associate Any other transaction Professional charges 0.00 Not Applicable 0.00 10.00 0.00
133 Nykaa Fashion Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable 30.00 0.00 0.00
134 Nykaa Fashion Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (10.00) 10.00 0.00
135 Nykaa Fashion Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Rent expense 0.00 Not Applicable 0.00 (90.00) 0.00
136 Nykaa Fashion Limited Nihir Parikh Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 0.00 0.00
137 Nykaa Fashion Limited Milan Khakhar Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 0.00 0.00
138 Nykaa Fashion Limited Nitish Kapoor Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
139 Nykaa-KK Beauty Private Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim 0.00 Not Applicable 30.00 0.00 0.00
140 Nykaa-KK Beauty Private Limited FSN International Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 80.00 0.00 0.00
141 Nykaa-KK Beauty Private Limited Nykaa Foundation a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction CSR payment 0.00 Not Applicable 10.00 0.00 0.00
142 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (3,410.00) 0.00 0.00
143 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (330.00) 0.00 0.00
144 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 1,730.00 0.00 0.00
145 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 850.00 0.00 0.00
146 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (2,380.00) 0.00 0.00
147 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (5,170.00) 0.00 0.00
148 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (140.00) 0.00 0.00
149 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 560.00 0.00 0.00
150 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 1,140.00 0.00 0.00
151 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (380.00) 0.00 0.00
152 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (250.00) 0.00 0.00
153 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (300.00) 0.00 0.00
154 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (50.00) 0.00 0.00
155 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 2,610.00 0.00 0.00
156 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 500.00 0.00 0.00
157 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (160.00) 0.00 0.00
158 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable 180.00 0.00 0.00
159 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 0.00 0.00 0.00
160 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 0.00 0.00 0.00
161 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 0.00 0.00 0.00
162 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 0.00 0.00 0.00
163 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (20.00) 0.00 0.00
164 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Brand Royalty 1,600.00 Omnibus Approved in ACM (660.00) 100.00 360.00
165 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 20.00 Omnibus Approved in ACM (10.00) 0.00 0.00
166 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (310.00) 0.00 0.00
167 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 900.00 Omnibus Approved in ACM (130.00) 0.00 0.00
168 FSN E-Commerce Ventures Limited Nykaa Foundation Subsidiary of the Company Any other transaction CSR payment 0.00 Not Applicable 70.00 0.00 0.00
169 FSN E-Commerce Ventures Limited Sealink View Probuild Private Limited Company in which key management personnel have significant influence Any other transaction Rent & CAM for office space 500.00 Omnibus Approved in ACM 270.00 90.00 0.00
170 FSN E-Commerce Ventures Limited Rashmi Mehta Relative of Key Management Personnel Any other transaction Rent & CAM for office space 30.00 Omnibus Approved in ACM 20.00 10.00 0.00
171 FSN E-Commerce Ventures Limited Milan Khakhar Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 0.00 0.00
172 FSN E-Commerce Ventures Limited Jagdish Dargar Directors and Key Management Personnel Any other transaction Professional fees 0.00 Not Applicable 40.00 0.00 0.00
173 FSN E-Commerce Ventures Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
174 FSN E-Commerce Ventures Limited Anita Ramachandran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (30.00) 0.00
175 FSN E-Commerce Ventures Limited Santosh Desai Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (20.00) 0.00
176 FSN E-Commerce Ventures Limited Milind Sarwate Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (40.00) 0.00
177 FSN E-Commerce Ventures Limited Pradeep Parameswaran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 0.00 (10.00) 0.00
178 Nykaa E-Retail Limited Hygienic Research Institute Private Limited Company in which key management personnel have significant influence Any other transaction Trade Vendor 0.00 Not Applicable 70.00 0.00 0.00
179 Nykaa E-Retail Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable (960.00) 0.00 0.00
180 FSN Brands Marketing Private Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 20.00 0.00 0.00
181 FSN Brands Marketing Private Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (10.00) 0.00 0.00
182 FSN Brands Marketing Private Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim 0.00 Not Applicable 10.00 0.00 0.00
183 FSN Brands Marketing Private Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 0.00 Not Applicable (230.00) 0.00 0.00
184 FSN Brands Marketing Private Limited Dot & Key Wellness Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable (480.00) (90.00) (350.00)
185 FSN Distribution Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Salary Cross charge 0.00 Not Applicable (40.00) 0.00 0.00
186 Dot & Key Wellness Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Marketing & Sales Promotion Expenses (Space on hire ) 0.00 Not Applicable 50.00 0.00 0.00
187 Dot & Key Wellness Limited Nykaa E-Retail Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Discount Claim on Own Brands 0.00 Not Applicable 510.00 0.00 0.00
188 FSN Distribution Limited RSH Global Private Limited Company in which key management personnel have significant influence Any other transaction Purchase of goods or services 0.00 Not Applicable 0.00 0.00 0.00
189 Nysaa Beauty LLC 6TH STREET GENERAL TRADING LLC Company in which key management personnel have significant influence Any other transaction Warehouse charges 30.00 Omnibus Approved in ACM 10.00 0.00 (10.00)
190 Nysaa Beauty LLC Apparel FZCO ICAP Company in which key management personnel have significant influence Any other transaction Reimbursement of expenses 130.00 Omnibus Approved in ACM 40.00 0.00 (140.00)
191 Nysaa Beauty LLC Apparel FZCO ICAP Company in which key management personnel have significant influence Any other transaction Office rent 20.00 Omnibus Approved in ACM 10.00 0.00 0.00
192 Nysaa Beauty LLC Apparel FZCO ICAP Company in which key management personnel have significant influence Any other transaction Warehouse charges 30.00 Omnibus Approved in ACM 10.00 0.00 0.00
193 Nysaa Beauty LLC Apparel International LLC ICAP Company in which key management personnel have significant influence Any other transaction Reimbursement of expenses 1,730.00 Omnibus Approved in ACM 570.00 0.00 (170.00)
194 Nysaa Beauty LLC Apparel International LLC ICAP Company in which key management personnel have significant influence Any other transaction Credit notes for purchases 30.00 Omnibus Approved in ACM 20.00 0.00 0.00
195 Nysaa Beauty LLC SPEEDEX PRINTING L.L.C Company in which key management personnel have significant influence Any other transaction Visual Marketing exp 0.00 Not Applicable 0.00 0.00 0.00
196 Nysaa Beauty LLC SHOPFIT INTERIOR LLC Company in which key management personnel have significant influence Any other transaction Purchase of asset 20.00 Omnibus Approved in ACM 10.00 0.00 (10.00)
197 Nysaa Beauty LLC DUBAI CIVIL DEFENCE Company in which key management personnel have significant influence Any other transaction Reimbursement of expenses 0.00 Not Applicable 0.00 0.00 0.00
198 Nysaa Distribution FZE Apparel FZCO ICAP Company in which key management personnel have significant influence Any other transaction Office Rent 20.00 Omnibus Approved in ACM 10.00 0.00 (10.00)
199 Nysaa Distribution FZE KONNECT LOGISTICS L.L.C Company in which key management personnel have significant influence Any other transaction Receving logistic services 0.00 Not Applicable 0.00 0.00 0.00
200 Nysaa Cosmetics SPC Apparel International LLC ICAP Company in which key management personnel have significant influence Any other transaction Management Fees 20.00 Omnibus Approved in ACM 10.00 0.00 0.00
201 Nysaa Cosmetics SPC Apparel International LLC ICAP Company in which key management personnel have significant influence Any other transaction Reimbursement of expenses 310.00 Omnibus Approved in ACM 100.00 0.00 (120.00)
202 Nysaa Cosmetics SPC Apparel FZCO ICAP Company in which key management personnel have significant influence Any other transaction Reimbursement of expenses 0.00 Not Applicable 0.00 0.00 0.00
203 Nysaa Cosmetics SPC SHOPFIT INTERNATIONAL CONTRACTING LLC Company in which key management personnel have significant influence Any other transaction Purchase of asset 0.00 Not Applicable 0.00 0.00 0.00
204 Nysaa Cosmetics SPC SHOPFIT INTERIOR LLC Company in which key management personnel have significant influence Any other transaction Purchase of asset 340.00 Omnibus Approved in ACM 240.00 0.00 (240.00)
205 Nysaa Cosmetics SPC ROYALUX FZCO Company in which key management personnel have significant influence Any other transaction Purchase of asset 540.00 Omnibus Approved in ACM 380.00 0.00 (390.00)
206 Nysaa Cosmetics SPC Nysaa Beauty LLC a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Reimbursement for Purchase of asset 10.00 Omnibus Approved in ACM 10.00 0.00 (10.00)
207 Nykaa Fashion Limited Illuminar Media Limited a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Reimbursement of expenses 0.00 Not Applicable 280.00 (280.00) 0.00
Total value of transaction during the reporting period (73,470.00)



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Textual Information(1) Range for Interest is from 6 % to 9%
Textual Information(2) Range for Interest is from 6 % to 9%
Textual Information(3) Range for Interest is from 8 % to 9%
Textual Information(4) Range for Interest is from 6 % to 7%
Textual Information(5) Range for Interest is from 6 % to 7%
Textual Information(6) Range for Interest is from 8 % to 9%
Textual Information(7) Range for Interest is from 7 % to 9%
Textual Information(8) Range for Interest is from 8 % to 9%
Textual Information(9) Range for Interest is from 8 % to 9%
Textual Information(10) Range for Interest is from 6 % to 7%
Textual Information(11) Range for Interest is from 6 % to 7%
Textual Information(12) Range for Interest is from 7 % to 9%