| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 04-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-07-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 04-08-2026 11:36:00 |
| End date and time of board meeting | 04-08-2026 15:55:00 |
| 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 |
| 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 | 2,78,200.00 | 2,78,200.00 | |
| Other income | 931.00 | 931.00 | |
| Total income | 2,79,131.00 | 2,79,131.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 414.00 | 414.00 |
| (b) | Purchases of stock-in-trade | 1,75,789.00 | 1,75,789.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (25,561.00) | (25,561.00) |
| (d) | Employee benefit expense | 22,485.00 | 22,485.00 |
| (e) | Finance costs | 2,674.00 | 2,674.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,946.00 | 8,946.00 |
| (f) | Other Expenses | ||
| 1 | Marketing and advertisement expenses | 33,886.00 | 33,886.00 |
| 2 | Freight expenses | 19,182.00 | 19,182.00 |
| 3 | Web and technology expenses | 4,982.00 | 4,982.00 |
| 4 | Outsource warehouse manpower expense | 4,350.00 | 4,350.00 |
| 5 | Selling expenses | 3,840.00 | 3,840.00 |
| 6 | Beauty advisor expenses | 3,501.00 | 3,501.00 |
| 7 | Consumption of packing materials | 2,136.00 | 2,136.00 |
| 8 | Rent and maintenance expenses | 1,410.00 | 1,410.00 |
| 9 | Legal and professional fees | 1,272.00 | 1,272.00 |
| 10 | Others | 6,909.00 | 6,909.00 |
| Total other expenses | 81,468.00 | 81,468.00 | |
| Total expenses | 2,66,215.00 | 2,66,215.00 | |
| 3 | Total profit before exceptional items and tax | 12,916.00 | 12,916.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 12,916.00 | 12,916.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 5,378.00 | 5,378.00 |
| 8 | Deferred tax | (438.00) | (438.00) |
| 9 | Total tax expenses | 4,940.00 | 4,940.00 |
| 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 | 7,976.00 | 7,976.00 |
| 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 | 7,976.00 | 7,976.00 |
| 17 | Other comprehensive income net of taxes | 8.00 | 8.00 |
| 18 | Total Comprehensive Income for the period | 7,984.00 | 7,984.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 8,001.00 | 8,001.00 | |
| Total profit or loss, attributable to non-controlling interests | (25.00) | (25.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 8,004.00 | 8,004.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (20.00) | (20.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 28,648.00 | 28,648.00 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.28 | 0.28 | |
| Diluted earnings (loss) per share from continuing operations | 0.28 | 0.28 | |
| 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 | 0.28 | 0.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.28 | 0.28 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | 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) | |||||||
| 1 | Beauty | 2,51,633.00 | 2,51,633.00 | ||||
| 2 | Fashion | 25,263.00 | 25,263.00 | ||||
| 3 | Others | 1,304.00 | 1,304.00 | ||||
| Total Segment Revenue | 2,78,200.00 | 2,78,200.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 2,78,200.00 | 2,78,200.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Beauty | 15,910.00 | 15,910.00 | ||||
| 2 | Fashion | (852.00) | (852.00) | ||||
| 3 | Others | (1,390.00) | (1,390.00) | ||||
| Total Profit before tax | 13,668.00 | 13,668.00 | |||||
| i. Finance cost | 1,352.00 | 1,352.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (600.00) | (600.00) | |||||
| Profit before tax | 12,916.00 | 12,916.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Beauty | 4,02,117.00 | 4,02,117.00 | ||||
| 2 | Fashion | 32,950.00 | 32,950.00 | ||||
| 3 | Others | 11,250.00 | 11,250.00 | ||||
| Total Segment Asset | 4,46,317.00 | 4,46,317.00 | |||||
| Un-allocable Assets | 56,990.00 | 56,990.00 | |||||
| Net Segment Asset | 5,03,307.00 | 5,03,307.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Beauty | 2,02,960.00 | 2,02,960.00 | ||||
| 2 | Fashion | 26,319.00 | 26,319.00 | ||||
| 3 | Others | 7,059.00 | 7,059.00 | ||||
| Total Segment Liabilities | 2,36,338.00 | 2,36,338.00 | |||||
| Un-allocable Liabilities | 1,07,452.00 | 1,07,452.00 | |||||
| Net Segment Liabilities | 3,43,790.00 | 3,43,790.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1) The above Unaudited Consolidated Financial Results of the Group for the quarter ended June 30, 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 Unaudited Consolidated 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 August 04, 2026. 2) During the year ended March 31, 2026, the Group recognized following exceptional items: a) Income of Rs 9.34 crore (net of expenses for the quarter) representing receipt of arbitration award dated August 5, 2025. This was for a legal dispute initiated by the Company for breach of employment contract obligations of confidentiality and non-solicitation of one of the subsidiaries of the Group. b) Expense of Rs 10.38 crore (including applicable GST) on account of theft of inventory at one of the subsidiary’s warehouses. The subsidiary has filed police complaint and registered a claim with the insurance company. c) 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 Group had evaluated and disclosed the 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 Group had presented the incremental impact of Rs 16.36 crore as “Statutory impact of new Labour Codes” under “Exceptional Items” in the consolidated financial results for the year ended March 31, 2026. The Group continues to monitor the finalization of Central and State Rules, as well as further clarifications from the Government, and will recognize appropriate accounting effects based on such developments, as and when required. 3) The Board of Directors, at its meeting held on August 04, 2026, has approved the acquisition of 51% stake in Aminu Wellness Private Limited for a consideration of upto Rs. 32 crore. 4) The figures for the quarter ended March 31, 2026 are balancing figures between audited results for the full financial year and the published year to date figures for the period ended December 31, 2025 which were subject to limited review by statutory auditor. |
|---|
| 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 | ||
| 1 | Remeasurements of defined benefit plan | (3.00) | (3.00) |
| Total Amount of items that will not be reclassified to profit and loss | (3.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (1.00) | (1.00) |
| 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 | (10.00) | (10.00) |
| 5 | Total Other comprehensive income | 8.00 | 8.00 |