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 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-05-2026
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 No segment is presented in standalone as Company has availed exemption as per IND AS 108
Start date and time of board meeting 21-05-2026   13:15:00
End date and time of board meeting 21-05-2026   15:35:00
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 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 01-01-2026 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 10,203.00 35,651.00
Other income 6,113.00 18,933.00
Total income 16,316.00 54,584.00
2 Expenses
(a) Cost of materials consumed 64.00 393.00
(b) Purchases of stock-in-trade 4,139.00 14,262.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (219.00) 601.00
(d) Employee benefit expense 1,764.00 6,762.00
(e) Finance costs 465.00 1,217.00
(f) Depreciation, depletion and amortisation expense 543.00 1,631.00
(f) Other Expenses
1 Marketing and advertisement expenses 2,026.00 7,850.00
2 Beauty advisor expenses 513.00 2,034.00
3 Legal and professional fees 451.00 1,353.00
4 Freight expenses 343.00 1,388.00
5 Outsource warehouse manpower expense 216.00 761.00
6 Travelling and conveyance expenses 174.00 675.00
7 Selling expenses 538.00 2,313.00
8 Expenditure towards Corporate Social Responsibility (CSR) activities (refer note 57) 43.00 171.00
9 Rates and taxes 135.00 156.00
10 Others 147.00 1,511.00
Total other expenses 4,586.00 18,212.00
Total expenses 11,342.00 43,078.00
3 Total profit before exceptional items and tax 4,974.00 11,506.00
4 Exceptional items 0.00 (213.00)
5 Total profit before tax 4,974.00 11,293.00
6 Tax expense
7 Current tax 1,129.00 1,723.00
8 Deferred tax (259.00) 784.00
9 Total tax expenses 870.00 2,507.00
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 4,104.00 8,786.00
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 4,104.00 8,786.00
17 Other comprehensive income net of taxes 27.00 7.00
18 Total Comprehensive Income for the period 4,131.00 8,793.00
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 28,633.00 28,633.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,51,659.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.14 0.31
Diluted earnings (loss) per share from continuing operations 0.14 0.31
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 0.14 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.14 0.31
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 Audited Standalone Financial Results of the Company for the quarter and year ended March 31, 2026 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 Audited 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 May 21, 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 impact of Rs. 2.13 crore as “Statutory impact of new Labour Codes” under “Exceptional Items” in the standalone financial results for the quarter ended December 31, 2025 and year ended March 31, 2026. 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, 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. The Board of Directors, at its meeting held on August 12, 2025, had approved acquisition of the balance 40% stake in Nudge Wellness Private Limited (“Nudge”). Consequently, the aforesaid transaction has been consummated during the quarter and the Company holds 100% equity interest in Nudge post such investment. 5. The Board of Directors, at its meeting held on March 12, 2026, had approved acquisition of 0.02% stake in Dot & Key Wellness Limited (Formerly known as Dot & Key Wellness Private Limited) (‘Dot & Key’). Consequently, the aforesaid transaction has been consummated during the quarter and the Company holds 90.06% equity interest in Dot & Key post such investment. 6. The Board of Directors, at its meeting held on May 21, 2026, approved the exercise of the contractual Call option to acquire 20,864 equity shares representing a 24.17% stake in Earth Rhythm Private Limited ('ERPL') [on fully diluted basis], a subsidiary of the Company for a consideration of up to Rs. 9.4 crore. 7. The figures for the quarter ended March 31, 2026 and March 31, 2025 are balancing figures between audited results for the full financial year and the published year to date figures upto the third qaurter of the respective financial years which were subject to limited review by statutory auditor. 8. 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 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 3,092.00
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 4,329.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 94,364.00
Trade receivables, non-current 0.00
Loans, non-current 54,047.00
Other non-current financial assets
1 Other financial assets 1,704.00
Total of other non-current financial assets 1,704.00
Total non-current financial assets 1,50,115.00
Deferred tax assets (net) 4,937.00
Other non-current assets
1 Other non-current assets 84.00
2 Non-current tax assets (net) 1,924.00
3 Right of use assets 744.00
Total of other non-current assets 2,752.00
Total non-current assets 1,65,225.00
2 Current assets
Inventories 7,761.00
Current financial asset
Current investments 0.00
Trade receivables, current 9,575.00
Cash and cash equivalents 470.00
Bank balance other than cash and cash equivalents 7,783.00
Loans, current 17,440.00
Other current financial assets
Total of other current financial assets 5,971.00
Total current financial assets 41,239.00
Current tax assets (net)
Other current assets
1 Other current assets 2,003.00
Total of other current assets 2,003.00
Total current assets 51,003.00
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 2,16,228.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 28,633.00
Other equity 1,51,659.00
Total equity attributable to owners of parent 1,80,292.00
Non controlling interest
Total equity 1,80,292.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,500.00
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
1 Lease liabilities 1,860.00
Total of other non-current financial liabilities 1,860.00
Total non-current financial liabilities 11,360.00
Provisions, non-current 735.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 12,095.00
Current liabilities
Current financial liabilities
Borrowings, current 8,700.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 427.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,543.00
Total Trade payable 1,970.00
Other current financial liabilities
1 Other financial liabilities 9,841.00
2 Lease liabilities 740.00
Total of other current financial liabilities 10,581.00
Total current financial liabilities 21,251.00
Other current liabilities 2,106.00
1 Contract liabilities 434.00
2 Other current liabilities 1,672.00
Total of other current liabilities 2,106.00
Provisions, current 484.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 23,841.00
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 35,936.00
Total equity and liabilites 2,16,228.00
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 01-01-2026 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



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 01-01-2026 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 Remeasurements of defined benefit plan 36.00 9.00
Total Amount of items that will not be reclassified to profit and loss 36.00 9.00
2 Income tax relating to items that will not be reclassified to profit or loss 9.00 2.00
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 27.00 7.00



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 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 11,293.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,217.00
Adjustments for decrease (increase) in inventories 851.00
Adjustments for decrease (increase) in trade receivables, current (3,407.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 328.00
Adjustments for decrease (increase) in other non-current assets (50.00)
Adjustments for other financial assets, non-current (69.00)
Adjustments for other financial assets, current 420.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (2,243.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 715.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,631.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 45.00
Adjustments for provisions, non-current 22.00
Adjustments for other financial liabilities, current 3,081.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (28.00)
Adjustments for dividend income 0.00
Adjustments for interest income 5,271.00
Adjustments for share-based payments 473.00
Adjustments for fair value losses (gains) (1,326.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (740.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (4,351.00)
Net cash flows from (used in) operations 6,942.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 613.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,329.00
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 856.00
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 0.00
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 3,846.00
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 1,00,471.00
Cash receipts from repayment of advances and loans made to other parties 83,504.00
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 5,336.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,102.00)
Net cash flows from (used in) investing activities (19,435.00)
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 3,866.00
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 10,626.00
Repayments of borrowings 0.00
Payments of lease liabilities 884.00
Dividends paid 0.00
Interest paid 1,040.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 458.00
Net cash flows from (used in) financing activities 13,026.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (80.00)
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 (80.00)
Cash and cash equivalents cash flow statement at beginning of period 550.00
Cash and cash equivalents cash flow statement at end of period 470.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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


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 (1,972.00) 0.00 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 3.00 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 (34,735.00) 6,130.00 4,014.00
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 (13.00) 0.00 2.00
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 5,600.00 Approved by AC (3,565.00) 0.00 483.00
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 17,500.00 Approved by AC (8,682.00) 0.00 3,327.00
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 Approved by AC (61.00) 40.00 88.00
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 7,100.00 Approved by AC (3,968.00) 240.00 0.00
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 Approved by AC (6,970.00) 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 1,500.00 Approved by AC (376.00) 400.00 0.00
12 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (13,761.00) 5,630.00 5,684.00
13 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (4,725.00) 570.00 0.00
14 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (835.00) 300.00 0.00
15 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Sale of goods or services 0.00 Not Applicable (43.00) 0.00 5.00
16 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 (123.00) 20.00 0.00
17 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 Approved by AC (189.00) 100.00 0.00
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 600.00 Approved by AC (133.00) 300.00 0.00
19 Nysaa Beauty LLC Nysaa 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 0.00 100.00 0.00
20 Nykaa E-Retail Limited Falguni Nayar Directors and Key Management Personnel Remuneration 1,575.00 Approved by AC 1,005.00 (170.00) (660.00)
21 Dot & Key Wellness Limited Suyash Saraf Directors and Key Management Personnel Remuneration 0.00 Not Applicable 80.00 0.00 (11.00)
22 Dot & Key Wellness Limited Anisha Saraf Relative of Key Management Personnel Remuneration 0.00 Not Applicable 80.00 0.00 (11.00)
23 Nykaa-KK Beauty Private Limited Sukhleen Kaur Aneja Directors and Key Management Personnel Remuneration 0.00 Not Applicable 118.00 0.00 0.00
24 FSN E-Commerce Ventures Limited Falguni Nayar Directors and Key Management Personnel Remuneration 74.00 Approved by AC 14.00 (20.00) 0.00
25 FSN E-Commerce Ventures Limited Anchit Nayar Directors and Key Management Personnel Remuneration 15.00 Approved by AC 5.00 0.00 0.00
26 FSN E-Commerce Ventures Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 391.00 Approved by AC 211.00 (40.00) (165.00)
27 FSN E-Commerce Ventures Limited Ganesh Padmanabhan Directors and Key Management Personnel Remuneration 0.00 Not Applicable 242.00 0.00 0.00
28 FSN E-Commerce Ventures Limited Neelabja Chakrabarty Directors and Key Management Personnel Remuneration 0.00 Not Applicable 10.00 0.00 0.00
29 Nykaa Fashion Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 393.00 Approved by AC 173.00 0.00 0.00
30 Nykaa E-Retail Limited Anchit Nayar Directors and Key Management Personnel Remuneration 769.00 Approved by AC 379.00 (40.00) (165.00)
31 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 Approved by AC 527.00 200.00 0.00
32 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 29.00 0.00 0.00
33 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 1.00 0.00 0.00
34 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 Approved by AC 4,826.00 13,730.00 18,560.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital & Capex Textual Information(1)
35 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 Approved by AC 8,034.00 400.00 8,430.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital Textual Information(2)
36 Dot & Key Wellness Limited FSN E-Commerce Ventures Limited Subsidiary of the Company Loan 15,000.00 Approved by AC 6,000.00 3,500.00 9,500.00 Loan 8.00 Long term and payable on demand Unsecured Fund Subsidiaries Textual Information(3)
37 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 Approved by AC 0.00 450.00 513.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(4)
38 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Loan 1,000.00 Approved by AC 0.00 390.00 431.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(5)
39 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Loan 30,000.00 Approved by AC (796.00) 28,230.00 27,434.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital & Capex Textual Information(6)
40 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Loan 43,000.00 Approved by AC (3,579.00) 23,790.00 20,207.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital Textual Information(7)
41 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Loan 6,500.00 Approved by AC 2,907.00 3,500.00 6,406.00 Loan 8.00 Long term and payable on demand Unsecured Working Capital Textual Information(8)
42 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Loan 72,000.00 Approved by AC 16,300.00 0.00 17,350.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(9)
43 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Loan 1,000.00 Approved by AC (190.00) 0.00 10.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(10)
44 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Loan 1,000.00 Approved by AC (380.00) 460.00 80.00 Loan 6.00 Long term and payable on demand Unsecured Working Capital Textual Information(11)
45 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Loan 7,600.00 Approved by AC 6,534.00 970.00 7,646.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital Textual Information(12)
46 Nessa International Holdings Nysaa Cosmetic SPC Subsidiary of the Company Loan 1,000.00 Approved by AC 125.00 480.00 605.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital Textual Information(13)
47 Nessa International Holdings Nysaa Distribution FZE Subsidiary of the Company Loan 800.00 Approved by AC 534.00 180.00 714.00 Loan 8.0400 Long term and payable on demand Unsecured Working Capital Textual Information(14)
48 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
49 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 950.00 952.00
50 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 17,500.00 17,501.00
51 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 50.00 51.00
52 FSN E-Commerce Ventures Limited FSN INTERNATIONAL LIMITED Subsidiary of the Company Investment 0.00 Not Applicable 0.00 4,510.00 4,508.00
53 FSN E-Commerce Ventures Limited Dot & Key Wellness Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 41,510.00 41,847.00
54 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary of the Company Investment 500.00 Approved by AC 0.00 8,220.00 8,220.00
55 FSN E-Commerce Ventures Limited Nudge Wellness Private Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 360.00 374.00
56 FSN E-Commerce Ventures Limited Nykaa Essential Private Limited Subsidiary of the Company Investment 5.00 Approved by AC 0.00 10.00 5.00
57 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 33.00 70.00 105.00
58 FSN International Limited Nykaa International UK Limited a subsidiary of a holding company to which the Company is also a subsidiary Investment 231.00 Approved by AC 91.00 350.00 443.00
59 FSN International Limited Nessa International Holdings Limited a subsidiary of a holding company to which the Company is also a subsidiary Investment 3,927.00 Approved by AC 1,997.00 4,840.00 6,841.00
60 Nessa International Holdings Nysaa Cosmetics Trading Qatar Subsidiary of the Company Investment 0.00 Not Applicable (122.00) 120.00 120.00
61 Nessa International Holdings Nysaa Distribution  FZE UAE Subsidiary of the Company Investment 0.00 Not Applicable 0.00 70.00 70.00
62 Nessa International Holdings Nysaa Cosmetics SPC Oman Subsidiary of the Company Investment 0.00 Not Applicable 0.00 70.00 70.00
63 Nessa International Holdings Nysaa Trading  Company KSA Subsidiary of the Company Investment 0.00 Not Applicable (69.00) 70.00 70.00
64 Nessa International Holdings Bahrain W.L.L Bahrain Subsidiary of the Company Investment 0.00 Not Applicable (47.00) 50.00 50.00
65 Nessa International Holdings Nysaa international Holding Limited Kuwait Subsidiary of the Company Investment 0.00 Not Applicable (29.00) 30.00 30.00
66 Nessa International Holdings Apparel FZCO ICAP Other Related Party Investment 1,580.00 Approved by AC (1,580.00) 2,900.00 2,900.00
67 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Investment 0.00 Not Applicable 0.00 2,180.00 2,180.00
68 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 Approved by AC (500.00) 0.00 95.00
69 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 Approved by AC (136.00) 0.00 35.00
70 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 Approved by AC (12.00) 80.00 102.00
71 FSN International Limited FSN Global FZE a subsidiary of a holding company to which the Company is also a subsidiary Interest received 100.00 Approved by AC (17.00) 0.00 2.00
72 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Interest received 3,000.00 Approved by AC (1,105.00) 0.00 167.00
73 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Interest received 4,300.00 Approved by AC (834.00) 0.00 123.00
74 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Interest received 450.00 Approved by AC (175.00) 10.00 126.00
75 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Interest received 1,000.00 Approved by AC (15.00) 0.00 3.00
76 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Interest received 100.00 Approved by AC (16.00) 0.00 1.00
77 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Interest received 7,200.00 Approved by AC (213.00) 0.00 72.00
78 Nessa International Holdings Nysaa Cosmetic SPC Subsidiary of the Company Interest received 34.00 Approved by AC 24.00 0.00 0.00
79 Nessa International Holdings Nysaa Distribution FZE Subsidiary of the Company Interest received 26.00 Approved by AC 16.00 0.00 0.00
80 Nessa International Holdings Nysaa Beauty LLC Subsidiary of the Company Interest received 382.00 Approved by AC 302.00 0.00 0.00
81 FSN E-Commerce Ventures Limited Dot & Key Wellness Limited Subsidiary of the Company Interest paid 400.00 Approved by AC 295.00 (50.00) (58.00)
82 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 564.00 0.00 0.00
83 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 (1,942.00) 0.00 0.00
84 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 4.00 0.00 0.00
85 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 (100.00) 0.00 0.00
86 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
87 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 (193.00) 0.00 0.00
88 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 (4,259.00) 0.00 0.00
89 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 (224.00) 0.00 0.00
90 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 (158.00) 0.00 0.00
91 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 (2,231.00) (1,680.00) 1,002.00
92 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 (102.00) 0.00 0.00
93 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 201.00 190.00 0.00
94 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 (55.00) 0.00 20.00
95 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) 0.00 0.00
96 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 3,896.00 0.00 0.00
97 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 Approved by AC (1,055.00) 180.00 0.00
98 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 (346.00) 0.00 580.00
99 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 5,400.00 Approved by AC (2,377.00) (1,480.00) 0.00
100 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 152.00 0.00 0.00
101 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 ) 1,000.00 Approved by AC (403.00) 0.00 312.00
102 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 Approved by AC (211.00) 0.00 0.00
103 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 784.00 0.00 0.00
104 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 129.00 0.00 106.00
105 Nykaa E-Retail Limited Epimoney Private Limited Company in which key management personnel have significant influence Any other transaction Commission 0.00 Not Applicable 45.00 0.00 (9.00)
106 Nykaa E-Retail Limited Pradeep Parameswaran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 33.00 0.00 (32.00)
107 Nykaa E-Retail Limited Pranab Barua Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 44.00 0.00 (43.00)
108 Nykaa E-Retail Limited Onesto Labs Private Limited Related party of the subsidiary Any other transaction Trade vendor 0.00 Not Applicable 4,879.00 0.00 0.00
109 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 9.00 0.00 0.00
110 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 5.00 0.00 0.00
111 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 30.00 0.00 0.00
112 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 (327.00) 0.00 0.00
113 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 & Marketing 0.00 Not Applicable (596.00) 0.00 355.00
114 FSN Brands Marketing Private Limited Pranab Barua Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 1.00 0.00 0.00
115 FSN Brands Marketing Private Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 6.00 0.00 (5.00)
116 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 41.00 0.00 0.00
117 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 4.00 (640.00) (640.00)
118 FSN International Limited Nysaa Beauty LLC a subsidiary of a holding company to which the Company is also a subsidiary Sale of goods or services 920.00 Approved by AC (158.00) 820.00 1,035.00
119 FSN International Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 24.00 0.00 (22.00)
120 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 (3.00) 0.00 (5.00)
121 Nykaa Fashion Limited Nihir Parikh Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 1.00 0.00 0.00
122 Nykaa Fashion Limited Milan Khakhar Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 1.00 0.00 0.00
123 Nykaa Fashion Limited Nitish Kapoor Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 1.00 0.00 0.00
124 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 50.00 0.00 0.00
125 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 99.00 0.00 (63.00)
126 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 16.00 0.00 0.00
127 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (4,114.00) 0.00 0.00
128 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (300.00) 0.00 0.00
129 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 2,121.00 0.00 0.00
130 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 1,275.00 0.00 0.00
131 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (2,566.00) 0.00 0.00
132 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 (6,160.00) 0.00 2,239.00
133 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 (148.00) 0.00 0.00
134 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 747.00 0.00 0.00
135 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 1,513.00 0.00 (251.00)
136 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (371.00) 0.00 0.00
137 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 (339.00) 0.00 0.00
138 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (384.00) 0.00 0.00
139 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (48.00) 0.00 0.00
140 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 2,133.00 0.00 (2,165.00)
141 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 541.00 0.00 (1,041.00)
142 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (250.00) 0.00 0.00
143 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 (267.00) 0.00 0.00
144 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 8.00 0.00 0.00
145 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 13.00 0.00 0.00
146 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Discount Claim 0.00 Not Applicable 1.00 0.00 0.00
147 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 2.00 0.00 0.00
148 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (4.00) 0.00 0.00
149 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Brand Royalty 1,850.00 Approved by AC (1,033.00) 360.00 0.00
150 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 20.00 Approved by AC (10.00) 0.00 0.00
151 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (484.00) 0.00 0.00
152 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 1,200.00 Approved by AC (207.00) 0.00 190.00
153 FSN E-Commerce Ventures Limited Nykaa Foundation Subsidiary of the Company Any other transaction CSR payment 0.00 Not Applicable 161.00 0.00 0.00
154 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 600.00 Approved by AC 201.00 0.00 86.00
155 FSN E-Commerce Ventures Limited Rashmi Mehta Relative of Key Management Personnel Any other transaction Rent & CAM for office space 30.00 Approved by AC 10.00 0.00 5.00
156 FSN E-Commerce Ventures Limited Milan Khakhar Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 6.00 0.00 0.00
157 FSN E-Commerce Ventures Limited Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 13.00 0.00 (11.00)
158 FSN E-Commerce Ventures Limited Anita Ramachandran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 44.00 0.00 (36.00)
159 FSN E-Commerce Ventures Limited Santosh Desai Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 9.00 0.00 (3.00)
160 FSN E-Commerce Ventures Limited Milind Sarwate Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 50.00 0.00 (42.00)
161 FSN E-Commerce Ventures Limited Pradeep Parameswaran Directors and Key Management Personnel Any other transaction Director Commission & sitting fees 0.00 Not Applicable 5.00 0.00 (3.00)
162 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 (12.00) 0.00 0.00
163 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 (967.00) 0.00 0.00
164 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 (3,629.00) 0.00 0.00
165 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 (431.00) 0.00 0.00
166 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 (1,434.00) (350.00) 0.00
167 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 0.00 Not Applicable 109.00 (10.00) 0.00
168 Nykaa E-Retail Limited FSN Distribution 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 (39.00) 0.00 55.00
169 Nykaa E-Retail Limited FSN Distribution 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 (23.00) 0.00 0.00
170 Nykaa E-Retail Limited Nykaa Foundation 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 1.00 0.00 0.00
171 FSN Brands Marketing Private Limited Earth Rhythm 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 (12.00) 0.00 0.00
172 FSN Brands Marketing Private Limited Earth Rhythm 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 (9.00) 0.00 8.00
173 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 Own brands 0.00 Not Applicable (34.00) 0.00 0.00
174 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 Visibility & Display Advertisement 0.00 Not Applicable (25.00) 0.00 0.00
175 FSN Brands Marketing 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 14.00 0.00 0.00
176 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary of the Company Any other transaction Commission on Corporate Guarantee 0.00 Not Applicable (2.00) 0.00 0.00
177 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable 20.00 0.00 (20.00)
178 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (3.00) 0.00 0.00
179 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (2.00) 0.00 0.00
180 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Any other transaction Salary Cross charge 0.00 Not Applicable (8.00) 0.00 0.00
181 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary of the Company Any other transaction Recovery (Reimbursement) of Expenses for common facility 0.00 Not Applicable (5.00) 0.00 8.00
182 FSN International Limited Nysaa Beauty LLC 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 (72.00) 0.00 0.00
183 Nykaa E-Retail Limited FSN Distribution Limited a subsidiary of a holding company to which the Company is also a subsidiary Sale of fixed assets 0.00 Not Applicable (2.00) 0.00 0.00
184 FSN E-Commerce Ventures Limited Chetan Sharma Directors and Key Management Personnel Remuneration 0.00 Not Applicable 35.00 0.00 0.00
185 Nykaa Fashion Limited Tanuj Dhingra Directors and Key Management Personnel Remuneration 0.00 Not Applicable 36.00 0.00 0.00
186 FSN Distribution 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 (299.00) 0.00 (47.00)
187 FSN Distribution 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 (702.00) 0.00 86.00
188 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary of the Company Investment 0.00 Not Applicable 0.00 0.00 1.00
189 FSN E-Commerce Ventures Limited Nykaa Foundation Subsidiary of the Company Investment 0.00 Not Applicable 0.00 0.00 1.00
190 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary of the Company Any other transaction Brand Royalty 0.00 Not Applicable (965.00) 0.00 0.00
191 Nysaa Beauty LLC Nysaa Cosmetics SPC a subsidiary of a holding company to which the Company is also a subsidiary Any other transaction Reimbursement of expenses 0.00 Not Applicable (4.00) 0.00 0.00
192 Apparel LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Purchase of fixed assets 421.00 Approved by AC 339.00 0.00 0.00
193 Apparel LLC Nysaa Cosmetics SPC Oman Company in which key management personnel have significant influence Purchase of fixed assets 6.00 Approved by AC 5.00 0.00 0.00
194 SHOPFIT INTERIOR LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Purchase of fixed assets 891.00 Approved by AC 708.00 0.00 (421.00)
195 SHOPFIT INTERIOR LLC Nysaa Cosmetics SPC Oman Company in which key management personnel have significant influence Purchase of fixed assets 777.00 Approved by AC 386.00 0.00 (580.00)
196 SPEEDEX PRINTING L.L.C Nysaa Cosmetics SPC Oman Company in which key management personnel have significant influence Purchase of fixed assets 14.00 Approved by AC 11.00 0.00 0.00
197 6TH STREET GENERAL TRADING LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 63.00 Approved by AC 37.00 0.00 (61.00)
198 Apparel FZCO ICAP Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 181.00 Approved by AC 75.00 0.00 (208.00)
199 Apparel FZCO ICAP Nysaa Cosmetics SPC Oman Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 1.00 Approved by AC 1.00 0.00 0.00
200 Apparel FZCO ICAP Nysaa Distribution FZE Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 37.00 Approved by AC 17.00 0.00 (3.00)
201 Apparel LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 1,872.00 Approved by AC 802.00 0.00 (687.00)
202 Apparel LLC Nysaa Cosmetics SPC Oman Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 33.00 Approved by AC (85.00) 0.00 (18.00)
203 KONNECT LOGISTICS L.L.C Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 0.00 Not Applicable 0.00 0.00 (1.00)
204 KONNECT LOGISTICS L.L.C Nysaa Distribution FZE Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 5.00 Approved by AC 4.00 0.00 4.00
205 LITTLE RED BOX LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 30.00 Approved by AC 22.00 0.00 (16.00)
206 MODEX TRADING PRIVATE LIMITED Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 15.00 Approved by AC 11.00 0.00 (2.00)
207 Nysaa Beauty LLC Apparel LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 43.00 Approved by AC (32.00) 0.00 0.00
208 SHOPFIT INTERIOR LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 10.00 Approved by AC 8.00 0.00 0.00
209 SPEEDEX PRINTING L.L.C Nysaa Beauty LLC Company in which key management personnel have significant influence Any other transaction Reimbursement of Expenses 8.00 Approved by AC 6.00 0.00 (49.00)
210 Apparel FZCO ICAP Nysaa Beauty LLC Company in which key management personnel have significant influence Purchase of goods or services 52.00 Approved by AC 9.00 0.00 0.00
211 Apparel LLC Nysaa Beauty LLC Company in which key management personnel have significant influence Purchase of goods or services 126.00 Approved by AC 22.00 0.00 0.00
212 Nysaa Beauty LLC Apparel LLC Company in which key management personnel have significant influence Sale of goods or services 316.00 Approved by AC (56.00) 0.00 0.00
213 Nysaa Beauty LLC 6TH STREET GENERAL TRADING LLC Company in which key management personnel have significant influence Sale of goods or services 6.00 Approved by AC (1.00) 0.00 0.00
Total value of transaction during the reporting period (56,639.00)



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Textual Information(1) Range for Interest is from 6 % to 8%
Textual Information(2) Range for Interest is from 6 % to 8%
Textual Information(3) Range for Interest is from 8 % to 9%
Textual Information(4) Range for Interest is from 6 % to 8%
Textual Information(5) Range for Interest is from 6 % to 8%
Textual Information(6) Range for Interest is from 6% to 8%
Textual Information(7) Range for Interest is from 6% to 8%
Textual Information(8) Range for Interest is from 6% to 8%
Textual Information(9) Range for Interest is from 6% to 8%
Textual Information(10) Range for Interest is from 6% to 8%
Textual Information(11) Range for Interest is from 6% to 8%
Textual Information(12) Range for Interest is from 6% to 9%
Textual Information(13) Range for Interest is from 6% to 9%
Textual Information(14) Range for Interest is from 6% to 9%