Integrated Filing — IndAS



General information about company

Scrip Code 544901
NSE Symbol PERNIASPOP
MSEI Symbol NOTLISTED
ISIN INE0I1B01016
Name of company PURPLE STYLE LABS 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 24-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-09-2026
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 Sale of multi designer apparel, accessories, jewellery, other lifestyle products and allied services thereto
Start date and time of board meeting 24-09-2026   14:00:00
End date and time of board meeting 24-09-2026   18:15:00
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 11,944.20 11,944.20
Other income 245.60 245.60
Total income 12,189.80 12,189.80
2 Expenses
(a) Cost of materials consumed 37.00 37.00
(b) Purchases of stock-in-trade 7,172.10 7,172.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 463.40 463.40
(d) Employee benefit expense 2,519.10 2,519.10
(e) Finance costs 3,398.70 3,398.70
(f) Depreciation, depletion and amortisation expense 3,484.20 3,484.20
(f) Other Expenses
1 Other Operating Expenses 3,130.20 3,130.20
Total other expenses 3,130.20 3,130.20
Total expenses 20,204.70 20,204.70
3 Total profit before exceptional items and tax (8,014.90) (8,014.90)
4 Exceptional items (797.70) (797.70)
5 Total profit before tax (8,812.60) (8,812.60)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (8,812.60) (8,812.60)
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 (8,812.60) (8,812.60)
17 Other comprehensive income net of taxes (18.00) (18.00)
18 Total Comprehensive Income for the period (8,830.60) (8,830.60)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (8,812.60) (8,812.60)
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 (18.00) (18.00)
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 6,823.50 6,823.50
Face value of equity share capital 10 10
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 -12.92 -12.92
Diluted earnings (loss) per share from continuing operations -12.92 -12.92
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 -12.92 -12.92
Diluted earnings (loss) per share from continuing and discontinued operations -12.92 -12.92
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 to Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 1 The above unaudited consolidated financial results (“financial results”) of Purple Style Labs Limited (“the Holding Company”) and its subsidiaries (together with the Holding Company referred to as the Group) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting (“Ind AS 34”), prescribed under section 133 of the Companies Act, 2013 (the “Act”), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 2 These financial results of the Group have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 24 September 2026. Following is the list of subsidiaries forming part of the financial results, each being a wholly owned subsidiary of the Holding Company: a) PSL Retail Private Limited (incorporated in India) b) Purple Style Labs UK Limited (incorporated in United Kingdom) c) Purple Style Labs USA, Inc. (incorporated in United States of America) 3 During the year ended 31 March 2026, the members of the Holding Company in an Extraordinary General Meeting held on 28 August 2025, approved the issuance of bonus shares in the ratio of 999 equity shares for each equity share held on the record date of 29 August 2025. As a consequence of this bonus issue, the conversion ratio of compulsorily convertible preference shares was proportionately adjusted to ensure that there is no dilution in the value of compulsorily convertible preference shares. Separately, the holders of employee stock options are entitled to such bonus shares at the time of exercise of the options held by them. In accordance with Ind AS 33 – 'Earnings per Share', the impact of aforesaid bonus issue has been adjusted retrospectively in the EPS in the financial results for the quarter ended 30 June 2025. 4 Subsequent to the quarter ended 30 June 2026, the Holding Company has completed its initial public offer (IPO) comprising entirely of a fresh issue of 11,826,086 equity shares of face value Rs. 10 each at an issue price of Rs. 575 per equity share (including a share premium of Rs. 565 per equity share) aggregating Rs. 6,800.00 million. The Holding Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 07 September 2026. Accordingly, these financial results for the quarter ended 30 June 2026 have been prepapred and presented for the first time in accordance with the Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015. Further, the Holding Company will provide an update on utilisation of the IPO proceeds towards the objects of the offer effective next reporting period based on actual utilisation of the funds. 5 The Group primarily operates under the business segment, 'Sale of multi designer apparel, accessories, jewellery, other lifestyle products and allied services thereto'. The CODM reviews the operating results of the Group primarily on overall level as one segment. Accordingly, with respect to Ind AS 108 - 'Operating Segments' as specified under Section 133 of the Act, the above segment constitutes a single reporting segment. 6 Exceptional item pertains to employee compensation expenses towards grant of employee stock options to eligible employees of the Group. 7 Figures for the quarter ended 30 June 2025 have not been subjected to audit or review by the statutory auditors. However, the Board of Directors and Management have exercised due care and diligence to ensure that the unaudited financial results for the said period present a true and fair view of the Group’s financial performance and financial position 8 The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31 March 2026 and the year to date figures upto the nine month period ended 31 December 2025, which were not subjected to audit or review by the statutory auditors. However, the Board of Directors and Management have exercised due care and diligence to ensure that the unaudited financial results for the said period present a true and fair view of the Group's financial performance and financial position. 9 Figures for the previous period/year have been regrouped/reclassified wherever necessary to conform to the current period's classification. For and on behalf of the Board of Directors of Purple Style Labs Limited Abhishek Agarwal Whole-time director and Chief Executive Officer DIN: 07237807 Place: Mumbai Date: 24 September 2026



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
1 Remeasurement of the defined benefit plans (19.60) (19.60)
Total Amount of items that will not be reclassified to profit and loss (19.60)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operation 1.60 1.60
Total Amount of items that will be reclassified to profit and loss 1.60
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (18.00) (18.00)