| 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 | 05-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-01-2026 |
| 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 | No segment is presented in standalone as Company has availed exemption as per IND AS 108 |
| Start date and time of board meeting | 05-02-2026 11:10:00 |
| End date and time of board meeting | 05-02-2026 15:31:00 |
| 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 |
| 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. | |
| 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 | 9,567.00 | 25,447.00 | |
| Other income | 4,753.00 | 12,818.00 | |
| Total income | 14,320.00 | 38,265.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 21.00 | 330.00 |
| (b) | Purchases of stock-in-trade | 4,363.00 | 10,122.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (584.00) | 821.00 |
| (d) | Employee benefit expense | 1,625.00 | 4,997.00 |
| (e) | Finance costs | 267.00 | 752.00 |
| (f) | Depreciation, depletion and amortisation expense | 371.00 | 1,089.00 |
| (f) | Other Expenses | ||
| 1 | Marketing and advertisement expenses | 2,312.00 | 5,825.00 |
| 2 | Beauty advisor expenses | 558.00 | 1,520.00 |
| 3 | Legal and professional fees | 334.00 | 904.00 |
| 4 | Freight expenses | 353.00 | 1,046.00 |
| 5 | Outsource warehouse manpower expense | 181.00 | 545.00 |
| 6 | Travelling and conveyance expenses | 191.00 | 501.00 |
| 7 | Selling expenses | 699.00 | 1,567.00 |
| 8 | Commission | 66.00 | 207.00 |
| 9 | Rent and maintenance expenses | 73.00 | 173.00 |
| 10 | Others | 352.00 | 1,335.00 |
| Total other expenses | 5,119.00 | 13,623.00 | |
| Total expenses | 11,182.00 | 31,734.00 | |
| 3 | Total profit before exceptional items and tax | 3,138.00 | 6,531.00 |
| 4 | Exceptional items | (213.00) | (213.00) |
| 5 | Total profit before tax | 2,925.00 | 6,318.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 275.00 | 595.00 |
| 8 | Deferred tax | 482.00 | 1,043.00 |
| 9 | Total tax expenses | 757.00 | 1,638.00 |
| 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 | 2,168.00 | 4,680.00 |
| 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 | 2,168.00 | 4,680.00 |
| 17 | Other comprehensive income net of taxes | (16.00) | (20.00) |
| 18 | Total Comprehensive Income for the period | 2,152.00 | 4,660.00 |
| 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 | 28,625.00 | 28,625.00 | |
| 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 | 0.08 | 0.16 | |
| Diluted earnings (loss) per share from continuing operations | 0.08 | 0.16 | |
| 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 | 0.08 | 0.16 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.08 | 0.16 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes 1 The above Unaudited Standalone Financial Results of the Company for the quarter and nine months ended December 31, 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 February 05, 2026. 2 On November 21, 2025, the Government of India notified four Labour Codes—the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020—thereby consolidating 29 existing labour laws. The Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from the regulatory changes. The Company has evaluated and disclosed the incremental impact of these changes based on the best information available, in line with the guidance issued by the Institute of Chartered Accountants of India. Considering the materiality and the regulatory-driven non-recurring nature of the impact, the Company has presented the incremental impact of Rs. 2.13 crore as “Statutory impact of new Labour Codes” under “Exceptional Items” in the standalone financial results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central and State Rules, as well as further clarifications from the Government, and will recognise appropriate accounting effects based on such developments, as and when required. 3 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 transactions in the Consolidated Financial Results. 4 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. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| 1 | Remeasurements of defined benefit plans | (21.00) | (27.00) |
| Total Amount of items that will not be reclassified to profit and loss | (21.00) | (27.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (5.00) | (7.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (16.00) | (20.00) |