Integrated Filing — IndAS



General information about company

Scrip Code 544014
NSE Symbol HONASA
MSEI Symbol NOTLISTED
ISIN INE0J5401028
Name of company Honasa Consumer 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Beauty and personal care
Start date and time of board meeting 12-02-2026   15:15:00
End date and time of board meeting 12-02-2026   15:45:00
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? 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
Not Applicable



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 58,744.20 1,69,776.40
Other income 1,957.00 6,290.20
Total income 60,701.20 1,76,066.60
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 16,130.40 48,477.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,576.00 2,869.70
(d) Employee benefit expense 6,681.40 17,994.50
(e) Finance costs 258.40 798.30
(f) Depreciation, depletion and amortisation expense 852.60 2,621.50
(f) Other Expenses
1 Advertisement expense 18,553.50 57,168.70
2 Sales Commission 1,234.00 5,505.80
3 Packaging materials and other consumables 524.10 1,342.70
4 Legal and professional charges 746.50 2,260.00
5 Travelling and conveyance 236.30 884.40
6 Power and fuel 54.90 151.60
7 Rent 256.20 822.10
8 Contract Labour charges 613.20 1,725.20
9 Freight and forwarding charges 4,848.60 13,320.90
10 Other Expenses 225.90 2,685.90
Total other expenses 27,293.20 85,867.30
Total expenses 53,792.00 1,58,628.30
3 Total profit before exceptional items and tax 6,909.20 17,438.30
4 Exceptional items (479.70) (479.70)
5 Total profit before tax 6,429.50 16,958.60
6 Tax expense
7 Current tax 1,320.60 3,614.20
8 Deferred tax 298.30 709.00
9 Total tax expenses 1,618.90 4,323.20
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 4,810.60 12,635.40
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 4,810.60 12,635.40
17 Other comprehensive income net of taxes 218.70 349.40
18 Total Comprehensive Income for the period 5,029.30 12,984.80
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 32,537.00 32,537.00
Face value of equity share capital 0 0
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 1.48 3.88
Diluted earnings (loss) per share from continuing operations 1.47 3.87
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 1.48 3.88
Diluted earnings (loss) per share from continuing and discontinued operations 1.47 3.87
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For notes please refer the signed financial results uploaded on the Stock Exchanges and the website of the Company.



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
1 Re-measurement gains/(losses) on defined benefit plans 292.20 466.90
Total Amount of items that will not be reclassified to profit and loss 292.20 466.90
2 Income tax relating to items that will not be reclassified to profit or loss 73.50 117.50
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 218.70 349.40





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 03-11-2023
Amount Raised 35,049.20
Report filed for Quarter ended 31-12-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA 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 Not Applicable
Comments of the Audit Committee after review Audit Committee reviewed the Monitoring Agency Report dated February 11, 2026 issued by ICRA and noted their observation “As of December 31, 2025, there was no deviation at the object level utilisation. However, there was a deviation within the sub objects of the object - “General corporate purposes and unidentified inorganic acquisition”. The utilisation under General corporate purposes stood at 35%, compared to 25% specified in the prospectus. As understood by the management, an amount of INR 34.269 crores was inadvertently processed from the monitoring account due to an administrative oversight during Q2 and Q3 of FY 2026. The monitoring account was used instead of the company’s internal operating account for certain vendor payments, resulting in utilisation beyond the amount earmarked under General Corporate Purpose. The company subsequently identified the oversight and fully replenished the amount on February 02, 2026, from internal accruals. Accordingly, there is no deviation as of the current reporting date.” The Audit Committee advised the management to be more vigilant while using funds from Monitoring Account.
Comments of the auditors, if any In line with the objects of the IPO as mentioned in the Prospectus, The amount to be utilised for general corporate purposes and towards unidentified inorganic acquisition does not, in aggregate, exceed 35% of the Net Proceeds, out of which the amounts to be utilised towards either of (i) general corporate purposes, or (ii) unidentified inorganic acquisitions does not exceed 25% of the Net Proceeds. The Company has inadvertently spent Rs. 342.69 million from its monitoring account for general corporate purposes due to an administrative oversight and the utilisation under General corporate purposes stood at 35% as on December 31, 2025. The Company subsequently identified the oversight and fully replenished the amount on Feb 02, 2026, from internal accruals.
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 Advertisement expenses towards enhancing the awareness and visibility of our brands NA 18,200.00 0.00 14,698.90 0.00 Not Applicable
2 Capital expenditure to be incurred by Company for setting up new EBOs NA 2,060.00 0.00 850.30 0.00 Not Applicable
3 Investment in Subsidiary, BBlunt for Setting up new salons NA 2,600.00 0.00 697.70 0.00 Not Applicable
4 General corporate purposes and unidentified inorganic acquisition NA 12,189.20 0.00 12,189.20 0.00 As of December 31, 2025, there was no deviation at the object level utilisation. However, there was a deviation within the sub objects of the object - General corporate purposes and unidentified inorganic acquisition. The utilisation under General corporate purposes stood at 35%, compared to 25% specified in the prospectus. As understood by the management, an amount of INR 34.269 crores was inadvertently processed from the monitoring account due to an administrative oversight during Q2 and Q3 of FY 2026. The monitoring account was used instead of the companys internal operating account for certain vendor payments, resulting in utilisation beyond the amount earmarked under General Corporate Purpose. The company subsequently identified the oversight and fully replenished the amount on February 02, 2026, from internal accruals. Accordingly, there is no deviation as of the current reporting date.


Signatory Details

Name of signatory Varun Alagh
Designation of person CEO
Place Gurugram
Date 12-02-2026