Integrated Filing — IndAS



General information about company

Scrip Code 530843
NSE Symbol CUPID
MSEI Symbol NOTLISTED
ISIN INE509F01029
Name of company Cupid 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Personal Care
Start date and time of board meeting 07-08-2026   16:15:00
End date and time of board meeting 07-08-2026   17:03:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? 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
NA



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 Standalone Standalone
1 Income
Revenue from operations 15,471.50 15,471.50
Other income 226.51 226.51
Total income 15,698.01 15,698.01
2 Expenses
(a) Cost of materials consumed 1,869.92 1,869.92
(b) Purchases of stock-in-trade 5,461.99 5,461.99
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (853.28) (853.28)
(d) Employee benefit expense 855.83 855.83
(e) Finance costs 111.45 111.45
(f) Depreciation, depletion and amortisation expense 129.26 129.26
(f) Other Expenses
1 Administration and other indirect expenses 2,129.63 2,129.63
Total other expenses 2,129.63 2,129.63
Total expenses 9,704.80 9,704.80
3 Total profit before exceptional items and tax 5,993.21 5,993.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,993.21 5,993.21
6 Tax expense
7 Current tax 1,555.67 1,555.67
8 Deferred tax 21.33 21.33
9 Total tax expenses 1,577.00 1,577.00
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 4,416.21 4,416.21
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 4,416.21 4,416.21
17 Other comprehensive income net of taxes (4,245.62) (4,245.62)
18 Total Comprehensive Income for the period 170.59 170.59
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 13,446.61 13,446.61
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 0.33 0.33
Diluted earnings (loss) per share from continuing operations 0.32 0.32
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 0.33 0.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 0.32
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) Explanatory Notes to the Standalone Financial Results: - 1.The unaudited Standalone financial results for the quarter ended June 30, 2026 have been presented based on the information complied by the management in accordance with the Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act 2013 ( the Act) read with relevant rules issued there under and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulations), as amended. 2.The above Unaudited Standalone financial results of Cupid Limited (the Company) have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Directors at its meeting held on 7 August, 2026. 3.The Chief Operating Decision Maker (CODM), evaluates the company s performance and allocates resources based on the analysis of the various performance indicators of the Company as a single unit. The Company is engaged in manufacturing and trading of Personal Care Products. Accordingly, the Company has only one reportable segment Personal care and disclosures as per Ind AS 108 Operating Segments are not applicable. 4.The Company has made a long-term strategic investment in Baazar Style Retail Limited by subscribing to its fully convertible warrants to be converted into equity share within 18 months from the date of issue. The warrants and equity shares arising upon conversion thereof, represent one continuing strategic equity share investment. The Company has made an irrevocable election to measure this investment at fair value through Other Comprehensive Income at initial recognition, under IND AS 109, reflecting the Company s intention to hold the investment for long-term strategic purposes. 5.The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year and the unaudited published figures up to the nine months of the financial year ended 31st March 2026, which were subjected to limited review by the statutory auditors. 6.The statutory auditors of the Company have expressed an unqualified opinion on the unaudited Standalone financial results for the quarter ended June 30, 2026. 7.The Board of Directors authorised Mr. Aditya Kumar Halwasiya, Chairman and Managing Director, to sign the Unaudited Standalone financial results of the company for the quarter ended June 30, 2026. 8.The previous period / year financial figures have been regrouped / rearranged wherever necessary to make them comparable. 9. The results of the Company are available for investors at https://www.cupidlimited.com/, https://www.nseindia.com/ and https://www.bseindia.com/



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 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 01-04-2026 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 Standalone Standalone
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 4,245.62 4,245.62
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 (4,245.62) (4,245.62)