Integrated Filing — IndAS



General information about company

Scrip Code 532638
NSE Symbol SHOPERSTOP
MSEI Symbol NOTLISTED
ISIN INE498B01024
Name of company SHOPPERS STOP LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 22-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Operating Segment
Start date and time of board meeting 22-07-2026   15:15:00
End date and time of board meeting 22-07-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,29,141.00 1,29,141.00
Other income 542.00 542.00
Total income 1,29,683.00 1,29,683.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 76,487.00 76,487.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,795.00 1,795.00
(d) Employee benefit expense 11,760.00 11,760.00
(e) Finance costs 7,377.00 7,377.00
(f) Depreciation, depletion and amortisation expense 13,803.00 13,803.00
(f) Other Expenses
1 Other expenses 20,364.00 20,364.00
Total other expenses 20,364.00 20,364.00
Total expenses 1,31,586.00 1,31,586.00
3 Total profit before exceptional items and tax (1,903.00) (1,903.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,903.00) (1,903.00)
6 Tax expense
7 Current tax 78.00 78.00
8 Deferred tax (556.00) (556.00)
9 Total tax expenses (478.00) (478.00)
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 (1,425.00) (1,425.00)
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 (1,425.00) (1,425.00)
17 Other comprehensive income net of taxes 17.00 17.00
18 Total Comprehensive Income for the period (1,408.00) (1,408.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,425.00) (1,425.00)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 17.00 17.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 5,506.00 5,506.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.29 -1.29
Diluted earnings (loss) per share from continuing operations -1.29 -1.29
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 -1.29 -1.29
Diluted earnings (loss) per share from continuing and discontinued operations -1.29 -1.29
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) Part II: 1. The above financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. 2. The Company is primarily engaged in the business of retail trade through retail and departmental store facilities in India, which in the terms of Ind AS 108 on 'Operating Segments', constitutes a single reporting segment. 3. The Consolidated Financial results of Shoppers Stop Limited and its subsidiaries namely, Gateway Multichannel Retail (India) Limited, Shoppers Stop Brands (India) Limited, Global SS Beauty Brands Limited and Shopper's Stop.Com (India) Limited are consolidated in accordance with Ind AS 110 on Consolidation of Financial Statements. 4. Pursuant to levy of service tax on renting of immovable properties given for commercial use, retrospectively with effect from 1 June, 2007, the Company has based on a legal advice, challenged the said levy and, inter-alia, its retrospective application. Pending the final disposal of the matter, which is presently before the Hon'ble Supreme Court of India, the Company continues not to provide for the retrospective levy aggregating Rs 20.11 Crores in consolidated results (Standalone Rs 16.60 Crores ) for the period 1 June 2007 to 31 March 2010 fully paid under protest. 5. Exceptional items included in the financial results are as under: Provision for Impairment of Property, Plant and Equipment: Quarter ended 30 June 26- Nil Quarter ended 31 March 26- 1.30 Quarter ended 30 June 25- Nil Financial year ended 31 March 26- 1.30 Impact of new labour code - one time increase in provision for employee benefit expenses: Quarter ended 30 June 26- Nil Quarter ended 31 March 26- Nil Quarter ended 30 June 25- Nil Financial year ended 31 March 26- 17.69 6. During the quarter under review, the Company has granted 1,49,772 Employee Stock Options (ESOP’s) under ESOP Scheme 2022 (for the quarter ended ended 31 March 2026 : Nil ; for the quarter ended 30 June 2025 : Nil under ESOP 2022 Scheme), and 74,886 Restricted Stock Units to eligible employees, under ESOP 2022 Scheme ( for the quarter ended 31 March 2026: Nil, for the quarter ended 30 June 2025 :Nil). 7,417 employee stock options have been exercised during the quarter ( for the quarter ended 31 March 2026: 5,224 and for the quarter ended 30 June 2025: Nil). 7. The above financial results have been reviewed and recommended by the Audit Committee and have been approved and taken on records by the Board of Directors at its meetings held on 22 July,2026. 8. The limited review as required under Regulation 33 0f the SEBI (Listing Obligation and Disclosure Requirements) Regulations,2015 has been completed by the statutory auditors of the Company and unmodified report has been issued. 9. The standalone and consolidated figures of the last quarter are the balancing figure between the audited figures in respect of the full financial year upto 31 March, 2026 and the unaudited year-to-date figures upto 31 December, 2025 being the date of the end of the third quarter of the financial year which were subjected to limited review.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (22.00) (22.00)
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 5.00 5.00
5 Total Other comprehensive income 17.00 17.00