Integrated Filing — IndAS

General information about company
Scrip Code	544014
NSE Symbol	HONASA
MSEI Symbol	NOTLISTED
ISIN	INE0J5401028
Name of company	HONASA CONSUMER 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Beauty and Personal Care
Start date and time of board meeting	22-May-2025   15:00:00
End date and time of board meeting	22-May-2025   16:00:00
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
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://honasa.in/cdn/shop/files/1._Policy_on_materiality_of_related_party_transactions_and_on_dealing_with_related_party_transactions.pdf?v=1743763279
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

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	Standalone	Standalone
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	4792790000	18657070000
	Other income	200810000	763700000
	Total income	4993600000	19420770000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1228690000	5993900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	196720000	-381200000
(d)	Employee benefit expense	426200000	1811890000
(e)	Finance costs	26280000	105280000
(f)	Depreciation, depletion and amortisation expense	97530000	355200000
(f)	Other Expenses
1	Advertisement expense	1638300000	6679620000
2	Sales Commission	353730000	1040470000
3	Packaging materials and other consumables	84690000	234810000
4	Legal and professional charges	83130000	287610000
5	Travelling and conveyance	31930000	121490000
6	Provision for doubtful debts	43780000	125040000
7	Rent	20460000	69610000
8	Payment gateway charges	15700000	15700000
9	Freight and forwarding charges	362860000	1439150000
10	Other Expenses	94430000	680790000
	Total other expenses	2729010000	10694290000
	Total expenses	4704430000	18579360000
3	Total profit before exceptional items and tax	289170000	841410000
4	Exceptional items	0	0
5	Total profit before tax	289170000	841410000
6	Tax expense
7	Current tax	67070000	258100000
8	Deferred tax	-4300000	-57520000
9	Total tax expenses	62770000	200580000
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	226400000	640830000
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	226400000	640830000
17	Other comprehensive income net of taxes	150000	-220000
18	Total Comprehensive Income for the period	226550000	640610000
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	3251840000	3251840000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8752390000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.7	1.97
	Diluted earnings (loss) per share from continuing operations	0.69	1.97
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	0.7	1.97
	Diluted earnings (loss) per share from continuing and discontinued operations	0.69	1.97
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1099610000
	Capital work-in-progress	820000
	Investment property	1685730000
	Goodwill	8890000
	Other intangible assets	544560000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4625230000
	Total non-current financial assets	4625230000
	Deferred tax assets (net)	30850000
	Other non-current assets	1520000
	Total non-current assets	7997210000
2	Current assets
	Inventories	1454990000
	Current financial asset
	Current investments	2901300000
	Trade receivables, current	1239800000
	Cash and cash equivalents	232310000
	Bank balance other than cash and cash equivalents	2717550000
	Loans, current	35000000
	Other current financial assets	560170000
	Total current financial assets	7686130000
	Current tax assets (net)	0
	Other current assets	300900000
	Total current assets	9442020000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17439230000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3251840000
	Other equity	8752390000
	Total equity attributable to owners of parent	12004230000
	Non controlling interest
	Total equity	12004230000
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	8200000
	Total non-current financial liabilities	8200000
	Provisions, non-current	91440000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	881310000
	Total non-current liabilities	980950000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	259830000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2966480000
	Total Trade payable	3226310000
	Other current financial liabilities	193800000
	Total current financial liabilities	3420110000
	Other current liabilities	570990000
	Provisions, current	81840000
	Current tax liabilities (Net)	381110000
	Deferred government grants, Current	0
	Total current liabilities	4454050000
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	5435000000
	Total equity and liabilites	17439230000
	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		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
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/(losses) on defined benefit plans	210000	-290000
	Total Amount of items that will not be reclassified to profit and loss	210000	-290000
2	Income tax relating to items that will not be reclassified to profit or loss	60000	-70000
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	150000	-220000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			841410000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			105280000
	Adjustments for decrease (increase) in inventories			-395330000
	Adjustments for decrease (increase) in trade receivables, current			103190000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-27560000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-93260000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			496540000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-302970000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			355200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			48980000
	Adjustments for other financial liabilities, current			10910000
	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			554180000
	Adjustments for share-based payments			69810000
	Adjustments for fair value losses (gains)			-183020000
	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)			0
	Other adjustments for non-cash items			231550000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-134860000
	Net cash flows from (used in) operations			706550000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-76500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			783050000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			125000000
	Cash flows used in obtaining control of subsidiaries or other businesses			162230000
	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			5120000
	Purchase of property, plant and equipment			107030000
	Proceeds from sales of investment property			6582450000
	Purchase of investment property			8108240000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			32550000
	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			380910000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-470000
	Net cash flows from (used in) investing activities	-1317040000
	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			47900000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			186280000
	Dividends paid			0
	Interest paid			105280000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-243660000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-777650000
	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			-777650000
	Cash and cash equivalents cash flow statement at beginning of period			1009960000
	Cash and cash equivalents cash flow statement at end of period			232310000

Signatory Details
Name of signatory	Dhanraj Dagar
Designation of person	Company Secretary and Compliance Officer
Place	Gurugram
Date	22-May-2025