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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Personal Care
Start date and time of board meeting	21-May-2025   16:45:00
End date and time of board meeting	21-May-2025   17:00:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	564818000	1835213000
	Other income	46299000	196615000
	Total income	611117000	2031828000
2	Expenses
(a)	Cost of materials consumed	219828000	684903000
(b)	Purchases of stock-in-trade	56179000	200954000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-66021000	-212605000
(d)	Employee benefit expense	85549000	291723000
(e)	Finance costs	7774000	20519000
(f)	Depreciation, depletion and amortisation expense	12569000	44758000
(f)	Other Expenses
1	Other Expenses	135266000	452980000
	Total other expenses	135266000	452980000
	Total expenses	451144000	1483232000
3	Total profit before exceptional items and tax	159973000	548596000
4	Exceptional items	0	0
5	Total profit before tax	159973000	548596000
6	Tax expense
7	Current tax	45899000	139874000
8	Deferred tax	-1034000	-150000
9	Total tax expenses	44865000	139724000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	115108000	408872000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	115108000	408872000
17	Other comprehensive income net of taxes	-11802000	-14254000
18	Total Comprehensive Income for the period	103306000	394618000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	115108000	408872000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-11802000	-14254000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	268467000	268467000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		3153457000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.43	1.52
	Diluted earnings (loss) per share from continuing operations	0.42	1.51
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	0.43	1.52
	Diluted earnings (loss) per share from continuing and discontinued operations	0.42	1.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Explanatory Notes to the Consolidated Financial Results n1. The Audited Consolidated financial results for the Quarter and Year ended 31st March, 2025 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. n2. The above Audited Consolidated 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 Director at its meeting held on held on 21st May, 2025. n3. The Chief Operating Decision Maker (CODM), evaluates the companys 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. n4. The statutory auditors of the Company have expressed an unqualified opinion on the Audited Consolidated financial results for the quarter and year ended 31st March, 2025. n5. The Board of Directors authorised Mr. Aditya Kumar Halwasiya, Chairman and Managing Director, to sign the Consolidated financial results of the company for Quarter and Year ended March 31, 2025. n6. The figures for the quarter ended March 31, 2025 and March 31, 2024 are balancing figures between the figures for the audited financial year and year to date unaudited figures up to the third quarter of the respective financial year. The figures up to the third quarter of the current financial year has been reviewed by auditors. n7. The previous period year financial figures have been regrouped rearranged wherever necessary to make them comparable. n8. The results of the Company are available for investors at www.cupidlimited.com n n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	665672000
	Capital work-in-progress	64915000
	Investment property	0
	Goodwill	0
	Other intangible assets	524000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	156598000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11248000
	Total non-current financial assets	167846000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	898957000
2	Current assets
	Inventories	416718000
	Current financial asset
	Current investments	868590000
	Trade receivables, current	670320000
	Cash and cash equivalents	591516000
	Bank balance other than cash and cash equivalents	94220000
	Loans, current	4853000
	Other current financial assets	172586000
	Total current financial assets	2402085000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	2818803000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3717760000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	268467000
	Other equity	3153457000
	Total equity attributable to owners of parent	3421924000
	Non controlling interest
	Total equity	3421924000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	25308000
	Deferred tax liabilities (net)	8308000
	Deferred government grants, Non-current	0
	Other non-current liabilities	50251000
	Total non-current liabilities	83867000
	Current liabilities
	Current financial liabilities
	Borrowings, current	126343000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12514000
	Total Trade payable	12514000
	Other current financial liabilities	26167000
	Total current financial liabilities	165024000
	Other current liabilities	25261000
	Provisions, current	10007000
	Current tax liabilities (Net)	11677000
	Deferred government grants, Current	0
	Total current liabilities	211969000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	295836000
	Total equity and liabilites	3717760000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	15772000	19048000
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	-3970000	-4794000
5	Total Other comprehensive income	-11802000	-14254000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			548596000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			20519000
	Adjustments for decrease (increase) in inventories			-260195000
	Adjustments for decrease (increase) in trade receivables, current			-205979000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-61354000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-3432000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			12049000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			12418000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			44758000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			15453000
	Adjustments for provisions, current			72353000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			158037000
	Adjustments for share-based payments			14339000
	Adjustments for fair value losses (gains)			-17916000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-14254000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-529278000
	Net cash flows from (used in) operations			19318000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			132992000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-113674000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			194583000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			158037000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			485663000
	Net cash flows from (used in) investing activities	449117000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			112000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5758000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			20519000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-14649000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			320794000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			320794000
	Cash and cash equivalents cash flow statement at beginning of period			270722000
	Cash and cash equivalents cash flow statement at end of period			591516000