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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Personal Care
Start date and time of board meeting 29-01-2026   14:10:00
End date and time of board meeting 29-01-2026   16:00:00
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 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
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 9,351.23 23,774.71
Other income 1,088.63 2,161.08
Total income 10,439.86 25,935.79
2 Expenses
(a) Cost of materials consumed 1,978.40 5,854.31
(b) Purchases of stock-in-trade 2,084.58 3,940.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (548.58) (447.31)
(d) Employee benefit expense 801.84 2,300.71
(e) Finance costs 61.14 193.49
(f) Depreciation, depletion and amortisation expense 130.22 384.96
(f) Other Expenses
1 Other Expenses 1,601.42 4,204.25
Total other expenses 1,601.42 4,204.25
Total expenses 6,109.02 16,431.28
3 Total profit before exceptional items and tax 4,330.84 9,504.51
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,330.84 9,504.51
6 Tax expense
7 Current tax 910.71 2,218.76
8 Deferred tax 133.27 85.56
9 Total tax expenses 1,043.98 2,304.32
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 3,286.86 7,200.19
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 3,286.86 7,200.19
17 Other comprehensive income net of taxes 0.00 21.78
18 Total Comprehensive Income for the period 3,286.86 7,221.97
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 2,684.67 2,684.67
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 1.22 2.68
Diluted earnings (loss) per share from continuing operations 1.22 2.67
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 1.22 2.68
Diluted earnings (loss) per share from continuing and discontinued operations 1.22 2.67
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 The Unaudited Standalone financial results for the Quarter and Nine Months ended 31 December 2025 have been presented based on the information compiled 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 thereunder 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. 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 Directors at its meeting held on 29 January 2026. 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 namely Personal Care and disclosures as per Ind AS 108 Operating Segments are not applicable. The statutory auditors of the Company have expressed an unqualified opinion on the Unaudited Standalone financial results for the Quarter and Nine Months ended 31 December 2025. The Board of Directors in its meeting held on 29 January 2026 approved and recommended subject to shareholder approval through Postal Ballot the issue of bonus equity shares in the ratio of four is to one that is four fully paid up equity shares of face value Rupee One each for every one fully paid up equity share of face value Rupee One each held by the shareholders as on the record date to be determined. The Government of India has notified the implementation of four New Labour Codes effective November 21 2025 by consolidating and rationalising several existing labour laws. Based on management evaluation the Companys existing employee benefit policies are more beneficial than the statutory requirements under the New Labour Codes. Consequently the implementation of the New Labour Codes has no significant financial impact on the Company and the said benefits continue to be recognised in accordance with the Companys policy and applicable Indian Accounting Standards. Further upon notification of the relevant rules by the appropriate authorities the same will be reviewed for the impact if any. The Board of Directors authorised Mr Aditya Kumar Halwasiya Chairman and Managing Director to sign the Unaudited Standalone financial results of the Company for the Quarter and Nine Months ended 31 December 2025. The previous period or year financial figures have been regrouped or rearranged wherever necessary to make them comparable. The results of the Company are available for investors at www cupidlimited com www nseindia com and www bseindia com. Place Mumbai Date 29 January 2026 For and on behalf of Cupid Limited Mr Aditya Kumar Halwasiya Chairman and Managing Director



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
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 0.00 (29.11)
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 7.33
5 Total Other comprehensive income 0.00 21.78