| 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 | 02-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Sale of products and providing technical and value added services to designer fashion brands |
| Start date and time of board meeting | 02-11-2026 16:00:00 |
| End date and time of board meeting | 02-11-2026 18:00:00 |
| 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 | Not applicable |
| 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 | 12-09-2025 |
| Indicate Company website link for updated RPT policy of the Company | www.purplestylabs.com |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 2,221.20 | 4,047.40 | |
| Other income | 518.60 | 1,513.90 | |
| Total income | 2,739.80 | 5,561.30 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 49.70 | 86.70 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 15.20 | 25.00 |
| (d) | Employee benefit expense | 1,077.00 | 2,121.60 |
| (e) | Finance costs | 52.70 | 108.70 |
| (f) | Depreciation, depletion and amortisation expense | 149.60 | 299.40 |
| (f) | Other Expenses | ||
| 1 | Sales and marketing expenses | 841.50 | 1,546.20 |
| 2 | Other operating expenses | 363.00 | 794.00 |
| Total other expenses | 1,204.50 | 2,340.20 | |
| Total expenses | 2,548.70 | 4,981.60 | |
| 3 | Total profit before exceptional items and tax | 191.10 | 579.70 |
| 4 | Exceptional items | (35.80) | (727.60) |
| 5 | Total profit before tax | 155.30 | (147.90) |
| 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 | 155.30 | (147.90) |
| 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 | 155.30 | (147.90) |
| 17 | Other comprehensive income net of taxes | (15.00) | (28.50) |
| 18 | Total Comprehensive Income for the period | 140.30 | (176.40) |
| 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 | 8,006.10 | 8,006.10 | |
| 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 | 0.22 | -0.21 | |
| Diluted earnings (loss) per share from continuing operations | 0.2 | -0.21 | |
| 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 | 0.22 | -0.21 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.2 | -0.21 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Unaudited Standalone Financial Results for the Quarter and Six months ended 30 September 2026 1 The above unaudited standalone financial results (“financial results”) of Purple Style Labs Limited (“the Company”) 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 Company have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 2 November 2026. These financial results have been subjected to limited review by statutory auditor, who have expressed an unmodified conclusion on the same. 3 During the year ended 31 March 2026, the members of the 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 and six months ended 30 September 2025. 4 During the quarter ended 30 September 2026, the Company 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 to Rs. 6,800.00 million. The Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 07 September 2026. Out of the total proceeds raised through the fresh issue pursuant to the IPO, Rs. 1,407.40 million has been utilised up to 30 September 2026 towards the objects of the Offer as disclosed in the Offer Document. The unutilised amounts as at 30 September 2026, are temporarily invested in fixed deposits of Rs. 5,285.50 million. The balance amount is lying in monitoring accounts and public issue account of the Company and its subsidiary. 5 Pursuant to the board resolution passed on 07 April 2026, the Company has further invested Rs. 76.26 million and acquired 600 equity shares of Purple Style Labs UK Limited (wholly owned subsidiary) of GBP 1 each at a premium of GBP 1,009 per share. 6 Pursuant to the board resolution passed on 3 August 2026, the Company has further invested Rs. 2,800.00 million and acquired 280,000,000 equity shares of PSL Retail Private Limited (wholly owned subsidiary) of Rs. 10 each. Additionally, pursuant to the board resolution passed on 15 September 2026, the Company has further invested Rs. 4,200.00 million and acquired 420,000,000 equity shares of Rs. 10 each. 7 Pursuant to the board resolution passed on 21 September 2026, the Company has further invested Rs. 674.80 million (equivalent to USD 7 million) and acquired 7,000,000 equity shares of Purple Style Labs USA, Inc (wholly owned subsidiary) of USD 1 each. 8 The Company operates under the segment 'sale of products and providing technical and value added services to designer fashion brands'. The CODM reviews the operating results of the Company 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. 9 Exceptional item pertains to employee compensation expenses towards grant of employee stock options to eligible employees of the Company. 10 Figures for the quarter and six months ended 30 September 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 Company’s financial performance and financial position. 11 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 SD/- Abhishek Agarwal Whole-time director and Chief Executive Officer DIN: 07237807 Place: Mumbai Date: 2 November 2026 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,432.50 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 581.30 | |
| Other intangible assets | 121.10 | |
| 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 | 82,061.30 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 54.80 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 79.60 |
| Total of other non-current financial assets | 79.60 | |
| Total non-current financial assets | 82,195.70 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Non-current tax assets (net) | 107.90 |
| 2 | Other non-current assets | 22.40 |
| Total of other non-current assets | 130.30 | |
| Total non-current assets | 84,460.90 | |
| 2 | Current assets | |
| Inventories | 42.10 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 1,833.90 | |
| Cash and cash equivalents | 2,042.30 | |
| Bank balance other than cash and cash equivalents | 13,109.80 | |
| Loans, current | 50.60 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,654.30 | |
| Total current financial assets | 18,690.90 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 696.30 |
| Total of other current assets | 696.30 | |
| Total current assets | 19,429.30 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 1,03,890.20 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 8,006.10 | |
| Other equity | 92,301.90 | |
| Total equity attributable to owners of parent | 1,00,308.00 | |
| Non controlling interest | ||
| Total equity | 1,00,308.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| 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 | 1,011.10 |
| Total of other non-current financial liabilities | 1,011.10 | |
| Total non-current financial liabilities | 1,011.10 | |
| Provisions, non-current | 335.10 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 83.50 |
| Total of other non-current liabilities | 83.50 | |
| Total non-current liabilities | 1,429.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 16.10 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,095.60 | |
| Total Trade payable | 1,111.70 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 374.00 |
| 2 | Other financial liabilities | 64.20 |
| Total of other current financial liabilities | 438.20 | |
| Total current financial liabilities | 1,549.90 | |
| Other current liabilities | 514.50 | |
| 1 | Other current liabilities | 514.50 |
| Total of other current liabilities | 514.50 | |
| Provisions, current | 88.10 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 2,152.50 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 3,582.20 | |
| Total equity and liabilites | 1,03,890.20 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | ||
| 1 | Remeasurement of the defined benefit plans | (15.00) | (28.50) |
| Total Amount of items that will not be reclassified to profit and loss | (15.00) | (28.50) | |
| 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 | ||
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (15.00) | (28.50) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (147.90) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 108.70 | |||||
| Adjustments for decrease (increase) in inventories | 25.80 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 1,593.40 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 582.40 | |||||
| Adjustments for decrease (increase) in other non-current assets | (13.00) | |||||
| Adjustments for other financial assets, non-current | (50.50) | |||||
| Adjustments for other financial assets, current | 1.10 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 662.50 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 155.50 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 1.10 | |||||
| Adjustments for depreciation and amortisation expense | 299.40 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 15.80 | |||||
| Adjustments for provisions, non-current | 31.80 | |||||
| Adjustments for other financial liabilities, current | 31.80 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (0.20) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,484.60 | |||||
| Adjustments for share-based payments | 727.60 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| 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 | (14.60) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 2,674.00 | |||||
| Net cash flows from (used in) operations | 2,526.10 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 18.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 2,507.50 | |||||
| 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 | 77,510.60 | |||||
| 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 | 0.30 | |||||
| Purchase of property, plant and equipment | 9.70 | |||||
| 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 | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 26,000.00 | |||||
| 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 | 1,779.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (13,100.00) | |||||
| Net cash flows from (used in) investing activities | (62,840.50) | |||||
| 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 | 68,000.00 | |||||
| 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 | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 329.10 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (5,587.70) | |||||
| Net cash flows from (used in) financing activities | 62,083.20 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,750.20 | |||||
| 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 | 1,750.20 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 292.10 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,042.30 | |||||
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 03-09-2026 |
| Amount Raised | 68,000.00 |
| Report filed for Quarter ended | 30-09-2026 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE RATINGS LIMITED |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | Not Applicable |
| Comments of the auditors, if any | Not Applicable |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | Gulshan Mumtaz Khan |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 02-11-2026 |
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 | Purple Style Labs Limited | Abhinav Agarwal | Whole Time Director | Remuneration | 100.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 48.00 | 0.00 | 0.00 | ||||||||||||||||
| 2 | Purple Style Labs Limited | Abhinav Agarwal | Whole Time Director | Any other transaction | Expenses incurred on behalf of the Company | 50.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 1.30 | 6.00 | 0.00 | |||||||||||||||
| 3 | Purple Style Labs Limited | Abhishek Agarwal | Whole Time Director and Chief Executive Officer | Remuneration | 100.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 42.00 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Purple Style Labs Limited | Gulshan Mumtaz Khan | Company Secretary and Compliance Officer | Remuneration | 26.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 12.60 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Purple Style Labs Limited | Harminder Sahni | Non-Executive Director | Remuneration | 60.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 18.00 | 0.00 | 2.70 | ||||||||||||||||
| 6 | Purple Style Labs Limited | Hrishikesh Parandekar | Independent Director | Remuneration | 60.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 18.00 | 0.00 | 2.70 | ||||||||||||||||
| 7 | Purple Style Labs Limited | Niket Agarwal | Key Managerial Personnel - Chief Operating Officer | Remuneration | 96.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 48.00 | 0.00 | 0.00 | ||||||||||||||||
| 8 | Purple Style Labs Limited | Niket Agarwal | Key Managerial Personnel - Chief Operating Officer | Any other transaction | Expenses incurred on behalf of the Company | 100.00 | Pursuant to the omnibus approval granted by the audit committee for transactions with related party of value not exceeding INR 1 crore per transaction during the FY 2026-2027 | 0.00 | 0.60 | 0.00 | |||||||||||||||
| 9 | Purple Style Labs Limited | Nivesh Pandey | Key Managerial Personnel - Chief Strategy Officer | Remuneration | 96.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 48.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Sale of goods or services | 11,650.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 3,520.30 | 3,179.20 | 1,522.40 | ||||||||||||||||
| 11 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Any other transaction | Expenses incurred on behalf of the Company | 50.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 0.20 | 0.00 | 0.00 | |||||||||||||||
| 12 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Any other transaction | Expenses incurred by the Company on behalf of others | 200.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 26.00 | 0.00 | 0.00 | |||||||||||||||
| 13 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Interest received | 390.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 1,351.40 | 329.60 | 0.00 | ||||||||||||||||
| 14 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Any other transaction | Receipt of loan given | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 26,000.00 | 26,000.00 | 0.00 | |||||||||||||||
| 15 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Investment | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 70,000.00 | 1.00 | 70,001.00 | ||||||||||||||||
| 16 | Purple Style Labs Limited | PSL Retail Private Limited | Wholly Owned Subsidiary | Any other transaction | Recharge of stock options granted to subsidiary company's employees | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 105.90 | 1,328.00 | 1,433.90 | |||||||||||||||
| 17 | Purple Style Labs Limited | Purple Style Labs UK Limited | Wholly Owned Subsidiary | Sale of goods or services | 293.50 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 170.90 | 190.70 | 95.60 | ||||||||||||||||
| 18 | Purple Style Labs Limited | Purple Style Labs UK Limited | Wholly Owned Subsidiary | Investment | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 762.60 | 4,138.50 | 4,901.10 | ||||||||||||||||
| 19 | Purple Style Labs Limited | Purple Style Labs USA, Inc. | Wholly Owned Subsidiary | Sale of goods or services | 1,782.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 333.20 | 21.70 | 213.70 | ||||||||||||||||
| 20 | Purple Style Labs Limited | Purple Style Labs USA, Inc. | Wholly Owned Subsidiary | Investment | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 6,748.00 | 1,841.10 | 8,589.10 | ||||||||||||||||
| 21 | Purple Style Labs Limited | Purple Style Labs USA, Inc. | Wholly Owned Subsidiary | Any other transaction | Expenses incurred by the Company on behalf of others | 0.00 | Pursuant to section 177 of the Companies Act, 2013, and Regulation 23 of SEBI LODR, transaction between holding and wholly owned subsidary is exempt from approval of audit committee | 0.90 | 0.00 | 0.00 | |||||||||||||||
| 22 | Purple Style Labs Limited | Rahul Garg | Non-Executive Director | Remuneration | 60.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 18.00 | 0.00 | 2.70 | ||||||||||||||||
| 23 | Purple Style Labs Limited | Shefali Sarohi Shyam | Independent Director | Remuneration | 60.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 18.00 | 0.00 | 2.70 | ||||||||||||||||
| 24 | Purple Style Labs Limited | Umesh Pawan Choudhary | Chief Financial Officer | Remuneration | 50.00 | Pursuant to the omnibus approval granted by the audit committee for the FY 2026-2027 | 25.00 | 0.00 | 0.00 | ||||||||||||||||
| 25 | PSL Retail Private Limited | Abhinav Agarwal | Director and Chief Executive Officer | Any other transaction | Expenses incurred on behalf of the Company | 0.00 | NOT APPLICABLE | 0.40 | 2.50 | 0.00 | |||||||||||||||
| 26 | PSL Retail Private Limited | Abhinav Agarwal | Director and Chief Executive Officer | Loan | 0.00 | NOT APPLICABLE | 1,000.00 | 0.00 | 400.00 | ||||||||||||||||
| 27 | PSL Retail Private Limited | Arushi Rana | Relative of KMP of the holding Company | Loan | 0.00 | NOT APPLICABLE | 25.00 | 0.00 | 25.00 | ||||||||||||||||
| 28 | PSL Retail Private Limited | Arushi Rana | Relative of KMP of the holding Company | Interest paid | 0.00 | NOT APPLICABLE | 1.30 | 0.00 | 0.00 | ||||||||||||||||
| 29 | PSL Retail Private Limited | Gyanendra Pandey | Relative of KMP of the holding Company | Loan | 0.00 | NOT APPLICABLE | 25.00 | 0.00 | 25.00 | ||||||||||||||||
| 30 | PSL Retail Private Limited | Gyanendra Pandey | Relative of KMP of the holding Company | Interest paid | 0.00 | NOT APPLICABLE | 1.30 | 0.00 | 0.00 | ||||||||||||||||
| 31 | PSL Retail Private Limited | Deepti Garg | Relative of Director of the holding company | Loan | 0.00 | NOT APPLICABLE | 200.00 | 0.00 | 200.00 | ||||||||||||||||
| 32 | PSL Retail Private Limited | Deepti Garg | Relative of Director of the holding company | Interest paid | 0.00 | NOT APPLICABLE | 12.90 | 0.00 | 0.00 | ||||||||||||||||
| 33 | PSL Retail Private Limited | Purple Style Labs UK Limited | Fellow subsidiary | Sale of goods or services | 0.00 | NOT APPLICABLE | 440.20 | 565.20 | 140.30 | ||||||||||||||||
| 34 | PSL Retail Private Limited | Purple Style Labs UK Limited | Fellow subsidiary | Any other transaction | Expenses incurred by the Company on behalf of others | 0.00 | NOT APPLICABLE | 25.60 | 0.00 | 0.60 | |||||||||||||||
| 35 | PSL Retail Private Limited | Purple Style Labs USA, Inc. | Fellow subsidiary | Sale of goods or services | 0.00 | NOT APPLICABLE | 851.50 | 0.00 | 0.00 | ||||||||||||||||
| 36 | PSL Retail Private Limited | Purple Style Labs USA, Inc. | Fellow subsidiary | Advance | 0.00 | NOT APPLICABLE | 0.00 | 355.40 | 641.30 | ||||||||||||||||
| 37 | PSL Retail Private Limited | Shailly Adlakha | Relative of Director | Loan | 0.00 | NOT APPLICABLE | 100.00 | 25.00 | 100.00 | ||||||||||||||||
| 38 | PSL Retail Private Limited | Shailly Adlakha | Relative of Director | Interest paid | 0.00 | NOT APPLICABLE | 4.20 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 1,12,003.70 | ||||||||||||||||||||||||