| 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 | 21-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Beauty and Personal care |
| Start date and time of board meeting | 21-05-2026 15:05:00 |
| End date and time of board meeting | 21-05-2026 15:50:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 12-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://honasa.in/cdn/shop/files/1._Policy_on_materiality_of_related_party_transactions_and_on_dealing_with_related_party_transactions.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? | 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 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 60,764.80 | 2,30,541.20 | |
| Other income | 1,776.10 | 8,066.30 | |
| Total income | 62,540.90 | 2,38,607.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 20,431.60 | 68,908.60 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,920.40) | 949.30 |
| (d) | Employee benefit expense | 6,516.50 | 24,511.00 |
| (e) | Finance costs | 254.30 | 1,052.60 |
| (f) | Depreciation, depletion and amortisation expense | 826.10 | 3,447.60 |
| (f) | Other Expenses | ||
| 1 | Advertisement expense | 19,983.80 | 77,152.50 |
| 2 | Sales Commission | 708.30 | 6,214.10 |
| 3 | Packaging materials and other consumables | 611.50 | 1,954.20 |
| 4 | Legal and professional charges | 998.50 | 3,258.40 |
| 5 | Travelling and conveyance | 265.20 | 1,149.50 |
| 6 | Change in fair value of derivative liability | 26.40 | 26.40 |
| 7 | Rent | 265.90 | 1,088.00 |
| 8 | Contract Labour charges | 550.50 | 2,275.70 |
| 9 | Freight and forwarding charges | 4,626.60 | 17,947.60 |
| 10 | Other Expenses | 883.80 | 3,721.40 |
| Total other expenses | 28,920.50 | 1,14,787.80 | |
| Total expenses | 55,028.60 | 2,13,656.90 | |
| 3 | Total profit before exceptional items and tax | 7,512.30 | 24,950.60 |
| 4 | Exceptional items | 0.00 | (479.70) |
| 5 | Total profit before tax | 7,512.30 | 24,470.90 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,008.60 | 5,622.80 |
| 8 | Deferred tax | (943.60) | (234.60) |
| 9 | Total tax expenses | 1,065.00 | 5,388.20 |
| 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 | 6,447.30 | 19,082.70 |
| 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 | 6,447.30 | 19,082.70 |
| 17 | Other comprehensive income net of taxes | 19.40 | 368.80 |
| 18 | Total Comprehensive Income for the period | 6,466.70 | 19,451.50 |
| 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 | 1,07,073.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.98 | 5.86 | |
| Diluted earnings (loss) per share from continuing operations | 1.97 | 5.84 | |
| 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 | 1.98 | 5.86 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.97 | 5.84 | |
| 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) | |
| Textual Information(1) | 1.The Audited Standalone Financial Results of Honasa Consumer Limited (the 'Company') 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 the Regulation 33 of the Securities Exchange Board of India ('SEBI') (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. These Audited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 21, 2026. 2.During the year ended March 31, 2024, the Company had completed its Initial Public Offer (IPO) of 52,515,692 equity shares of face value of Rs. 10 each at an issue price of Rs. 324 per share (including a share premium of Rs. 314 per share). A discount of Rs. 30 per share was offered to eligible employees bidding in the employee's reservation portion of 22,678 equity shares. The issue comprised of a fresh issue of 11,267,530 equity shares aggregating to Rs. 3,650 Million and offer for sale of 41,248,162 equity shares by selling shareholders aggregating to Rs. 13,364.40 Million. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 07, 2023. The utilisation of the IPO proceeds from fresh issue of Rs 3,504.92 Million (net of IPO expenses of Rs 145.08 Million) is summarized below: Total Amount to be utilised as per prospectus is Rs.3504.92 million out of which total amount utilised upto March 31, 2026 is Rs.3152.66 million. 3.The Company is principally engaged in trading of variety of beauty and personal care products and related services with products across baby care, skin care, hair and other related personal care categories which are manufactured through third party contract manufacturers. Accordingly, these, in the context of Ind AS 108 on operating segments reporting, are considered to constitute one segment by the Chief Operating Decision Maker and hence the Company has not made any additional segment disclosures. 4.RSM General Trading LLC ('RSM'), an overseas distributor of the Company had filed a legal suit against the Company in the Court of First Instance in UAE on the grounds that the Distributorship Agreement between RSM and the Company was terminated illegally by the Company without complying with provisions of the Distributorship Agreement. RSM, in the legal suit, claimed damages to the tune of AED 45 million (equivalent to Rs 1,001.25 million), wherein the Court on May 16, 2024, ordered the Company to pay an amount of AED 25.07 million (equivalent to Rs 576.65 million) plus interest at the rate of 5% from the date of order till the date of payment (“UAE Court Order/Original Judgment”). The Company, subsequently, filed an appeal against the said order, which was subsequently dismissed by the Court of Appeal on October 15, 2024 (“Judgment”). The Company then filed an appeal against the Judgment before the Cassation Court, and the Cassation Court on March 26, 2025 allowed the Appeal referring the case back to Court of Appeal for a re-hearing by a panel composed of different judges. The Court of Appeal, composed of a different panel, issued a preliminary judgment on July 16, 2025 appointing 2 experts to review the case files and documents and directed the experts to submit an expert report. The Experts submitted a final expert report November 24, 2025 and supplemental report dated January 22, 2026 noting breaches of the Company as well as RSM and concluded that RSM is entitled to a compensation of only AED 1.75 millions ( equivalent to Rs. 42.75 million). Thereafter, the Court of Appeal in its judgment dated February 11, 2026, affirmed the aforesaid compensation amount AED 1.75 millions payable by Company.Further, Both Parties challenged this judgment of the Court of Appeal before the Cassation Court (Highest Court of Dubai, UAE). The Cassation Court has fixed June 17, 2026 for a hearing and subsequent judgment. The Company had further filed a petition under Section 9 of Arbitration and Conciliation Act, 1996, in High court of Delhi seeking Anti-suit and enforcement injunction prohibiting RSM from continuing proceedings in UAE, which was subsequently allowed by the Court. RSM appealed against this judgment before the division bench of Delhi High Court seeking stay on the anti-suit enforcement and the direction to deposit Rs 576.65 million to Delhi High Court. Further, the Court, on September 01, 2025 dismissed the appeal, on the grounds that arbitration has already commenced in India as per the dispute resolution clause of the Agreement and that both Parties shall agitate their disputes before the arbitral tribunal. Pursuant to conclusion of the trial and subsequent completion of the arbitral proceedings, the Tribunal has now passed an award in favour of the Company on 14th May 2026. The Award categorically declared that (i) it has the jurisdiction to adjudicate the disputes raised in the proceedings; (ii) RSM breached the Arbitration Agreement, Exclusive Jurisdiction and Governing Law clause under the Authorized Distribution Agreement (ADA') by instituting proceedings before the Dubai Court; (iii) RSM is injuncted from initiating/continuing any proceedings before the Dubai Courts; (iv) Termination of the ADA by the Company was valid and not unlawful as held by Dubai Courts by virtue of the termination clause; and (v) RSM is liable to pay an amount of AED 7.25 million (INR 188.84 million), towards various claims filed by the Company, including a post award interest should the amount remain unpaid after a period of 30 days. Accordingly, as on date, the Company does not expect any material financial impact, in view of the above. 5.During the year ended March 31, 2025, the Board of Directors of the Company and its wholly owned subsidiaries Fusion Cosmeceutics Private Limited ('Transferor Company-1') and Just4Kids Services Private Limited ('Transferor Company-2'), had approved the Scheme of Amalgamation between the Company, Transferor Company-1, Transferor Company-2 and their respective shareholders and creditors (hereinafter referred to as “the Scheme”) in terms of the provisions of Sections 230 to 232 of the Companies Act, 2013 to transfer the business of Transferor Company-1 and Transfer Company-2 to the Company. The Company has received the order granting approval of merger by NCLT Chandigarh on May 08, 2025 and by NCLT Delhi on June 03, 2025. Since this was a common control transaction, the Company has accounted for the aforesaid business combination retrospectively for all periods presented in the Audited standalone financial results in accordance with Ind AS 103 - Business Combinations. Accordingly, figures for the quarter and year ended March 31, 2025 have been restated to give the effect of aforesaid business combination. 6.During the year ended March 31, 2025, the Company had executed Project 'Neev' which entails transition to Direct distribution model across top 50 cities and in the process making the general trade distribution future ready. As part of the Project 'Neev' the Company had discontinued super stockist layer as well as certain direct Distributors replacing them with higher quality/Tier 1 Distributors to service Retailers across top 50 cities. Consequent to the aforesaid transition, sales return of Rs 635.18 million had been provided for with resulting inventory/Right to return asset of Rs 114.42 million in the year ended March 31, 2025. As at March 31, 2026, the Company has outstanding provision for sales return of Rs. 27.52 million in this regard with resulting inventory/Right to return asset of Nil. 7.On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”). The Labour Codes consolidate various existing labour laws and introduce changes, including a harmonised definition of wages, which impacts the computation of employee benefit obligations such as gratuity and compensated absences. Based on the information currently available and the guidance issued by the Institute of Chartered Accountants of India, the Company has evaluated the impact of these changes and recognised an incremental cost of Rs. 47.97 million as past service cost as an exceptional item for the year ended March 31, 2026. The Company continues to monitor developments relating to the Labour Codes and will assess the impact, if any, on the measurement of employee benefit liabilities in future periods. 8.During the previous quarter ended December 31, 2025, the Company has invested Rs. 99.98 million for a stake of 25% in Couch Commerce Private Limited. Based on the shareholders agreement dated November 12, 2025, the investment is in the nature of Joint Venture and accordingly accounted as per equity method in line with the requirements of Ind AS 28 - Investment in Associates and Joint Ventures. 9.During the quarter ended March 31, 2026, the Company has acquired 95% shareholding in BTM Ventures Private Limited for a purchase consideration of Rs. 1,979.62 million. Pursuant to the Shareholders Agreement between the Company and existing shareholders of BTM Ventures Private Limited, both the parties have the obligation to purchase and sell the remaining shares of the existing shareholders at a pre-agreed valuation. This has been treated as a derivative instrument and accordingly fair valued through profit and loss account. 10.The Board of Directors at their meeting held on May 21, 2026 recommended a final dividend of Rs. 3/-per equity share of Rs.10 each for the financial year ended March 31, 2026, subject to approval of the shareholders at the ensuing Annual General Meeting. In accordance with Ind AS 10 – 'Events After the Reporting Period', the dividend recommended by the Board of Directors has not been recognised as a liability as at March 31, 2026. 11.The figures for the quarter ended March 31, 2026 and corresponding quarter ended March 31, 2025 are the derived balancing figures between audited figures in respect of full financial year ended March 31, 2026 and March 31, 2025 respectively and the unaudited figures of nine months ended December 31, 2025 and December 31, 2024 respectively. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,125.00 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 1,643.80 | |
| Other intangible assets | 15,980.70 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 999.80 | |
| Non-current financial assets | ||
| Non-current investments | 30,436.70 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 250.00 | |
| Other non-current financial assets | ||
| 1 | Security deposits | 563.80 |
| 2 | Deposit with maturity of more than 12 months | 54,825.90 |
| 3 | Interest accrued | 4,430.50 |
| Total of other non-current financial assets | 59,820.20 | |
| Total non-current financial assets | 90,506.90 | |
| Deferred tax assets (net) | 856.50 | |
| Other non-current assets | ||
| 1 | Income tax assets (net) | 366.30 |
| 2 | Other non-current assets | 17.70 |
| Total of other non-current assets | 384.00 | |
| Total non-current assets | 1,11,496.70 | |
| 2 | Current assets | |
| Inventories | 14,699.90 | |
| Current financial asset | ||
| Current investments | 23,505.50 | |
| Trade receivables, current | 19,607.80 | |
| Cash and cash equivalents | 10,183.70 | |
| Bank balance other than cash and cash equivalents | 8,787.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 5,075.20 | |
| Total current financial assets | 67,159.20 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Balance with government authorities | 5,666.60 |
| 2 | Prepaid expenses | 532.20 |
| 3 | Advance to suppliers | 514.30 |
| 4 | Right to recieve inventory on provision for sales return net of Provision | 545.10 |
| 5 | Other current assets | 53.70 |
| Total of other current assets | 7,311.90 | |
| Total current assets | 89,171.00 | |
| 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 | 2,00,667.70 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 32,537.00 | |
| Other equity | 1,07,073.00 | |
| Total equity attributable to owners of parent | 1,39,610.00 | |
| Non controlling interest | ||
| Total equity | 1,39,610.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | ||
| 1 | Lease Liablities | 7,976.80 |
| Total of other non-current financial liabilities | 7,976.80 | |
| Total non-current financial liabilities | 7,976.80 | |
| Provisions, non-current | 1,042.80 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 9,019.60 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,374.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 31,498.70 | |
| Total Trade payable | 35,872.70 | |
| Other current financial liabilities | ||
| 1 | Lease liablities | 2,885.00 |
| 2 | Employee benefits payable | 3,051.80 |
| 3 | Payable for capital goods | 63.40 |
| 4 | Other financial liabilities | 164.10 |
| 5 | Derivative Liablity | 37.90 |
| Total of other current financial liabilities | 6,202.20 | |
| Total current financial liabilities | 42,074.90 | |
| Other current liabilities | 5,199.50 | |
| 1 | Statutory dues payable | 1,648.40 |
| 2 | Advance from customers | 408.90 |
| 3 | Provision for sales return | 3,004.30 |
| 4 | Deferred revenue | 137.90 |
| Total of other current liabilities | 5,199.50 | |
| Provisions, current | 988.30 | |
| Current tax liabilities (Net) | 3,775.40 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 52,038.10 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 61,057.70 | |
| Total equity and liabilites | 2,00,667.70 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | 26.00 | 492.90 |
| Total Amount of items that will not be reclassified to profit and loss | 26.00 | 492.90 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 6.60 | 124.10 |
| 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 | 19.40 | 368.80 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 24,470.90 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,052.60 | |||||
| Adjustments for decrease (increase) in inventories | 1,247.50 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (6,457.40) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (4,074.10) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (325.60) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 178.70 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 1,583.80 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 3,447.60 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 772.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 1,178.30 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (45.40) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 6,245.80 | |||||
| Adjustments for share-based payments | 2,878.80 | |||||
| Adjustments for fair value losses (gains) | (136.60) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (1,411.10) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (191.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (6,547.70) | |||||
| Net cash flows from (used in) operations | 17,923.20 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 5,990.70 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 11,932.50 | |||||
| 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 | 20,796.00 | |||||
| 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 | 42.10 | |||||
| Purchase of property, plant and equipment | 566.00 | |||||
| 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 | 66,521.50 | |||||
| Purchase of other long-term assets | 50,492.80 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| 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 | 3,986.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (1,304.70) | |||||
| 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 | 39.50 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 2,949.40 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 50.20 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (2,960.10) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 7,667.70 | |||||
| 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 | 7,667.70 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,516.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 10,183.70 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S.R.Batliboi & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| 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 | 31-03-2026 |
| 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 and noted that there is no deviation. |
| Comments of the auditors, if any | No Comments |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Advertisement expenses towards enhancing the awareness and visibility of our brands | NA | 18,200.00 | 0.00 | 17,733.80 | 0.00 | |
| 2 | Capital expenditure to be incurred by Company for setting up new EBOs | NA | 2,060.00 | 0.00 | 877.90 | 0.00 | |
| 3 | Investment in Subsidiary, BBlunt for Setting up new salons | NA | 2,600.00 | 0.00 | 725.70 | 0.00 | Includes advance payments made to vendors for setting up new salons. |
| 4 | General corporate purposes and unidentified inorganic acquisition | NA | 12,189.20 | 0.00 | 12,189.20 | 0.00 | As on March 23, 2026, the Company transferred an amount of INR 34.269 crore from the monitoring account to the current account towards utilization for an unidentified inorganic acquisition. The expenditure of INR 34.269 crore was initially incurred during Q3 FY26 out of internal funds and was subsequently reimbursed from the monitoring account during Q4 FY26. |
| Name of signatory | Varun Alagh |
| Designation of person | CEO |
| Place | Gurugram |
| Date | 21-05-2026 |
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 | Honasa Consumer Limited | Bhabani Blunt Hairdressing Private Limited | Subsidiary | Any other transaction | Royalty | NA | 149.40 | 72.90 | 67.60 | ||||||||||||||||
| 2 | Honasa Consumer Limited | Bhabani Blunt Hairdressing Private Limited | Subsidiary | Sale of goods or services | NA | 3.90 | 0.00 | 0.00 | |||||||||||||||||
| 3 | Honasa Consumer Limited | Honasa Consumer General Trading L.L.C | Subsidiary | Any other transaction | Cross charge of Expenses | NA | 376.40 | 0.00 | 197.70 | ||||||||||||||||
| 4 | Honasa Consumer Limited | Honasa Consumer General Trading L.L.C | Subsidiary | Any other transaction | Cross charge of Expenses -recovered | NA | 6.00 | 0.00 | 1.30 | ||||||||||||||||
| 5 | Honasa Consumer Limited | Bblunt Spratt Hairdressing Private Limited | Step down subsidiary | Sale of goods or services | NA | 3.90 | 0.00 | 0.00 | |||||||||||||||||
| 6 | Honasa Consumer Limited | Bblunt Spratt Hairdressing Private Limited | Step down subsidiary | Any other transaction | Cross charge of Expenses | NA | 1.80 | 0.00 | 0.50 | ||||||||||||||||
| 7 | Honasa Consumer Limited | Honasa Consumer General Trading L.L.C | Subsidiary | Interest received | NA | 10.70 | 0.00 | 0.00 | |||||||||||||||||
| 8 | Bhabani Blunt Hairdressing Private Limited | Bblunt Spratt Hairdressing Private Limited | Subsidiary | Any other transaction | Cross Charge of expenses - commission | NA | 345.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Bhabani Blunt Hairdressing Private Limited | Bblunt Spratt Hairdressing Private Limited | Subsidiary | Any other transaction | Cross charge of expenses recovered | NA | 7.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Bhabani Blunt Hairdressing Private Limited | Bblunt Spratt Hairdressing Private Limited | Subsidiary | Any other transaction | Cross Charge of expenses | NA | 69.70 | 83.00 | 69.00 | ||||||||||||||||
| 11 | Honasa Consumer Limited | Varun Alagh | Key management personnel | Remuneration | NA | 273.30 | 0.00 | 0.00 | |||||||||||||||||
| 12 | Honasa Consumer Limited | Ghazal Alagh | Key management personnel | Remuneration | NA | 148.20 | 0.00 | 0.00 | |||||||||||||||||
| 13 | Honasa Consumer Limited | Raman Preet Sohi | Key management personnel | Remuneration | NA | 107.00 | 0.00 | 0.00 | |||||||||||||||||
| 14 | Honasa Consumer Limited | Dhanraj Dagar | Key management personnel | Remuneration | NA | 0.00 | 0.00 | 0.00 | |||||||||||||||||
| 15 | Honasa Consumer Limited | Gaurav pandit | Key management personnel | Remuneration | NA | 23.80 | 0.00 | 0.00 | |||||||||||||||||
| 16 | Honasa Consumer Limited | Vivek Gambhir | Key management personnel | Remuneration | NA | 15.00 | 0.00 | 0.00 | |||||||||||||||||
| 17 | Honasa Consumer Limited | Namita Gupta | Key management personnel | Remuneration | NA | 18.00 | 0.00 | 0.00 | |||||||||||||||||
| 18 | Honasa Consumer Limited | Subramaniam Somasundaram | Key management personnel | Remuneration | NA | 24.00 | 0.00 | 0.00 | |||||||||||||||||
| 19 | Bhabani Blunt Hairdressing Private Limited | Spoorthy Shetty | Key management personnel | Remuneration | NA | 96.90 | 0.00 | 0.00 | |||||||||||||||||
| Total value of transaction during the reporting period | 1,680.00 | ||||||||||||||||||||||||