Integrated Filing — IndAS



General information about company
Scrip Code 543384
NSE Symbol NYKAA
MSEI Symbol NOTLISTED
ISIN INE388Y01029
Name of company FSN E Commerce Ventures 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 No segment is presented in standalone as Company has availed exemption as per IND AS 108
Start date and time of board meeting 30-May-2025   13:00:00
End date and time of board meeting 30-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 2025-02-10
Indicate Company website link for updated RPT policy of the Company https://www.nykaa.com/media/wysiwyg/2025/IR/related-party-transaction-policy.pdf
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
The disclosure for default on loans and debt securities is not applicable to the Company since there are no defaults on loans of the Company during the year under review.



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 885700000 4199500000
Other income 373400000 1573300000
Total income 1259100000 5772800000
2 Expenses
(a) Cost of materials consumed 24700000 93000000
(b) Purchases of stock-in-trade 448200000 1656600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -48000000 167600000
(d) Employee benefit expense 165700000 661200000
(e) Finance costs 19800000 79100000
(f) Depreciation, depletion and amortisation expense 33800000 115800000
(f) Other Expenses
1 Marketing and advertisement expenses 172100000 758700000
2 Beauty Advisor Expenses 48100000 213900000
3 Legal and Professional Fees 50700000 192700000
4 Freight expenses 43800000 167100000
5 Selling expenses 53800000 207700000
6 Outsource warehouse manpower expense 19100000 80100000
7 Travelling and conveyance expenses 16000000 81900000
8 Rates and taxes 1500000 48300000
9 Rent and maintenance expenses 15700000 52400000
10 Other Expenses -7900000 223800000
Total other expenses 412900000 2026600000
Total expenses 1057100000 4799900000
3 Total profit before exceptional items and tax 202000000 972900000
4 Exceptional items 0 0
5 Total profit before tax 202000000 972900000
6 Tax expense
7 Current tax 76300000 168000000
8 Deferred tax -20500000 -168700000
9 Total tax expenses 55800000 -700000
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 146200000 973600000
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 146200000 973600000
17 Other comprehensive income net of taxes -4500000 -9500000
18 Total Comprehensive Income for the period 141700000 964100000
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 2859300000 2859300000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.05 0.34
Diluted earnings (loss) per share from continuing operations 0.05 0.34
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 0.05 0.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.34
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) 1.The above Audited Standalone Financial Results of the Company for the quarter and year ended March 31, 2025 have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS’) as prescribed under section 133 of the nCompanies Act 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. These Audited Standalone Financial Results, as reviewed by the Audit Committee of the Board, were approved and taken on record by the Board of Directors at their meeting held on May 30, 2025 n n2 (a) In line with the strategy to streamline and consolidate owned brand business in a single entity, the Board of Directors had approved to acquire “Athleisure & Lingerie” business and “Western Wear & Accessories” business (collectively “Business Undertakings”) from Nykaa Fashion Limited, at its nmeetings held on February 06, 2024 and May 22, 2024 respectively, through slump sale on a going concern basis. Acquisition of “Athleisure & Lingerie” business was consummated on March 29, 2024 for a consideration of Rs 226.03 crore and acquisition of “Western Wear & Accessories” business was nconsummated on June 28, 2024 for a consideration of Rs 137.14 crore. n(b) As per Appendix C to Ind As 103, Business combinations involving entities or businesses under common control shall be accounted for, using the pooling of interest method as if the transaction had happened on the earliest period being presented. Accordingly, the results for the previous periods presented have been restated: n(i) as if the acquisition of “Athleisure and Lingerie” business had occurred from April 1, 2022. However, given the transaction was finally consummated on March 29, 2024, the consequent tax effects amounting to Rs 36.70 crore had been considered in the financial results for the quarter and year ended March 31, 2024. n(ii) as if the acquisition of “Western Wear and Accessories” business had occured from April 1, 2023. However, given the transaction was finally consummated on June 28, 2024, the consequent tax effects amounting to Rs 20.80 crore has been considered in the financial results for the year ended nMarch 31, 2025. There is no impact of aforesaid transactions in the Consolidated Financial Results. n n3. During the quarter ended December 31, 2024, the Company has acquired additional stake in Earth Rhythm Private Limited (‘Earth Rhythm’) for a consideration of Rs 39.50 crore on November 26, 2024. The Company now holds 74.63% equity interest (including Optionally Convertible Redeemable Preference Shares) post such investment. n n4.In accordance with Ind AS 108 ‘Operating Segments’, segment information has been given in the consolidated financial results of the Company and therefore, no separate disclosure on segment information is given in standalone financial results. n n5.The figures for the quarter ended March 31, 2025 and March 31, 2024 are balancing figures between audited results for the full financial year and the published year to date figures upto the third quarter of the respective financial years which were subject to limited review by statutory auditor. n n6.Previous period figures have been regrouped wherever found necessary, to conform to the current period classification.



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 342100000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 43800000
Intangible assets under development 193700000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 9350700000
Trade receivables, non-current 0
Loans, non-current 3950000000
Other non-current financial assets 18900000
Total non-current financial assets 13319600000
Deferred tax assets (net) 875700000
Other non-current assets 6300000
Total non-current assets 14781200000
2 Current assets
Inventories 861200000
Current financial asset
Current investments 0
Trade receivables, current 477100000
Cash and cash equivalents 55000000
Bank balance other than cash and cash equivalents 231200000
Loans, current 1502000000
Other current financial assets 754900000
Total current financial assets 3020200000
Current tax assets (net) 0
Other current assets 235700000
Total current assets 4117100000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 18898300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2859300000
Other equity 13736800000
Total equity attributable to owners of parent 16596100000
Non controlling interest
Total equity 16596100000
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 169200000
Total non-current financial liabilities 169200000
Provisions, non-current 38700000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 207900000
Current liabilities
Current financial liabilities
Borrowings, current 757400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 410000000
Total Trade payable 422500000
Other current financial liabilities 787600000
Total current financial liabilities 1967500000
Other current liabilities 105800000
Provisions, current 21000000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2094300000
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 2302200000
Total equity and liabilites 18898300000
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 Remeasurement of defined benefit liability -5800000 -12700000
Total Amount of items that will not be reclassified to profit and loss -5800000 -12700000
2 Income tax relating to items that will not be reclassified to profit or loss -1300000 -3200000
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 -4500000 -9500000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 972900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 79100000
Adjustments for decrease (increase) in inventories 171500000
Adjustments for decrease (increase) in trade receivables, current 820000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 14200000
Adjustments for decrease (increase) in other non-current assets 2200000
Adjustments for other financial assets, non-current 10100000
Adjustments for other financial assets, current -69600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 117700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 26700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 115800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -5600000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 46600000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 200000
Adjustments for dividend income 0
Adjustments for interest income 599000000
Adjustments for share-based payments 40700000
Adjustments for fair value losses (gains) 0
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 -75700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 694900000
Net cash flows from (used in) operations 1667800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 242000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1425800000
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 1371400000
Other cash receipts from sales of equity or debt instruments of other entities 292800000
Other cash payments to acquire equity or debt instruments of other entities 3274200000
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 182300000
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 1608200000
Cash receipts from repayment of advances and loans made to other parties 4055000000
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 576100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 51300000
Net cash flows from (used in) investing activities -1460900000
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 180600000
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 8700000
Repayments of borrowings 0
Payments of lease liabilities 43700000
Dividends paid 0
Interest paid 69900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 75700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 40600000
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 40600000
Cash and cash equivalents cash flow statement at beginning of period 14400000
Cash and cash equivalents cash flow statement at end of period 55000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. S.R. BATLIBOI & ASSOCIATES LLP Yes 31-Jul-2027


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 FSN Brands Marketing Private Limited FSN International Limited Fellow subsidiary Sale of goods or services 5000000 Omnibus Approved in ACM 1000000 1700000 600000
2 FSN Brands Marketing Private Limited FSN Distribution Limited Fellow subsidiary Sale of goods or services 100000000 Omnibus Approved in ACM 13800000 0 0
3 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Sale of goods or services 725000000 Omnibus Approved in ACM 394800000 0 0
4 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Sale of goods or services 0 Omnibus Approved in ACM 777800000 336400000 128200000
5 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Sale of goods or services 1057700000 Omnibus Approved in ACM 1057700000 0 0
6 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Sale of goods or services 37000000 Omnibus Approved in ACM 2000000 0 600000
7 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Sale of goods or services 0 Omnibus Approved in ACM 14500000 0 0
8 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Sale of goods or services 1400000000 Omnibus Approved in ACM 176500000 530200000 78100000
9 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Sale of goods or services 30000000 Omnibus Approved in ACM 200000 0 0
10 Nykaa-KK Beauty Private Limited FSN International Limited Fellow subsidiary Sale of goods or services 18000000 Omnibus Approved in ACM 1200000 2600000 0
11 Nysaa Distribution FZE Nysaa Beauty LLC Companies in which Director has significant influence Sale of goods or services 700000 Omnibus Approved in ACM 700000 0 600000
12 Nysaa Distribution FZE Nysaa Cosmatic SPC Companies in which Director has significant influence Sale of goods or services 1900000 Omnibus Approved in ACM 1900000 0 1900000
13 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Sale of fixed assets 500000 Omnibus Approved in ACM 500000 0 0
14 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Sale of fixed assets 100000 Omnibus Approved in ACM 100000 0 0
15 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Sale of fixed assets 200000 Omnibus Approved in ACM 200000 0 0
16 Dot and Key Wellness Private Limited Mr Suyash Saraf Directors and Key Management Personnel Remuneration 7300000 Not Applicable 3000000 0 -2600000
17 Dot and Key Wellness Private Limited Mrs Anisha Saraf Relative of Key Management Personnel Remuneration 7300000 Not Applicable 3000000 0 -2600000
18 Earth Rhythm Private Limited V.Sivakumar Directors and Key Management Personnel Remuneration 0 Not Applicable 1800000 0 0
19 Earth Rhythm Private Limited Sivakumar Harini Directors and Key Management Personnel Remuneration 0 Not Applicable 7300000 0 0
20 FSN Brands Marketing Private Limited Shailendra Singh Manager Remuneration 0 Not Applicable 9200000 0 0
21 FSN Distribution Limited Mr. Vishal Gupta Directors and Key Management Personnel Remuneration 0 Not Applicable 51800000 0 0
22 FSN E-Commerce Ventures Limited Falguni Nayar Directors and Key Management Personnel Remuneration 6200000 Approved by AC 2400000 0 0
23 FSN E-Commerce Ventures Limited Anchit Nayar Directors and Key Management Personnel Remuneration 800000 Approved by AC 600000 0 0
24 FSN E-Commerce Ventures Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 16400000 Approved by AC 16400000 0 -6400000
25 FSN E-Commerce Ventures Limited Ganesh Padmanabhan Directors and Key Management Personnel Remuneration 27000000 Not Applicable 18000000 0 0
26 FSN E-Commerce Ventures Limited Neelabja Chakrabarty Directors and Key Management Personnel Remuneration 5700000 Not Applicable 6800000 0 0
27 Illuminar Media Limited Dhruv Mathur Directors and Key Management Personnel Remuneration 7700000 Not Applicable 6100000 0 0
28 Illuminar Media Limited Suchita Salwan Directors and Key Management Personnel Remuneration 9800000 Not Applicable 7500000 0 0
29 Nykaa E-Retail Limited Falguni Nayar Directors and Key Management Personnel Remuneration 56900000 Approved by AC 56900000 0 -25400000
30 Nykaa E-Retail Limited Anchit Nayar Directors and Key Management Personnel Remuneration 30400000 Approved by AC 26300000 0 -6400000
31 Nykaa Fashion Limited Nihir Parikh Directors and Key Management Personnel Remuneration 90600000 Not Applicable 36800000 0 0
32 Nykaa Fashion Limited Adwaita Nayar Directors and Key Management Personnel Remuneration 15000000 Approved by AC 10400000 0 0
33 Nykaa International UK Limited Sanjay Nayar Director Remuneration 9100000 Approved by AC 9100000 0 0
34 Nykaa-KK Beauty Private Limited Sukhleen Aneja Directors and Key Management Personnel Remuneration 0 Not Applicable 5500000 0 0
35 FSN Brands Marketing Private Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Purchase of goods or services 342800000 Omnibus Approved in ACM 246200000 2800000 0
36 FSN Brands Marketing Private Limited FSN Distribution Limited Fellow subsidiary Purchase of goods or services 1600000 Omnibus Approved in ACM 1600000 0 0
37 FSN Brands Marketing Private Limited Dot and Key Wellness Private Limited Fellow subsidiary Purchase of goods or services 126900000 Omnibus Approved in ACM 88600000 4700000 -13300000
38 FSN Distribution Limited Dot and Key Wellness Private Limited Fellow subsidiary Purchase of goods or services 158900000 Omnibus Approved in ACM 99300000 8900000 -31500000
39 FSN International Limited Dot and Key Wellness Private Limited Fellow subsidiary Purchase of goods or services 2300000 Omnibus Approved in ACM 1100000 0 500000
40 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Purchase of goods or services 7925000000 Omnibus Approved in ACM 2638500000 0 0
41 Nykaa E-Retail Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Purchase of goods or services 748600000 Omnibus Approved in ACM 426900000 50900000 0
42 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Purchase of goods or services 50000000 Omnibus Approved in ACM 1500000 0 0
43 Nykaa E-Retail Limited Dot and Key Wellness Private Limited Fellow subsidiary Purchase of goods or services 1075000000 Omnibus Approved in ACM 571700000 57300000 -163900000
44 Nykaa E-Retail Limited Nudge Wellness Private Limited Fellow subsidiary Purchase of goods or services 1000000 Omnibus Approved in ACM 100000 0 0
45 Nykaa E-Retail Limited Earth Rhythm Private Limited Fellow subsidiary Purchase of goods or services 100000000 Omnibus Approved in ACM 77800000 0 -7100000
46 FSN Brands Marketing Private Limited Nykaa Fashion Limited Fellow subsidiary Purchase of fixed assets 100000 Omnibus Approved in ACM 100000 0 0
47 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Purchase of fixed assets 300000 Omnibus Approved in ACM 300000 0 0
48 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Loan 3000000000 Omnibus Approved in ACM 907500000 1080700000 155100000 Loan 0.06 Long term and payable on demand Unsecured Working Capital & Capex Textual Information(1)
49 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Loan 2850000000 Omnibus Approved in ACM 716200000 1396800000 1357600000 Loan 0.06 Long term and payable on demand Unsecured Working Capital Textual Information(2)
50 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Loan 100000000 Omnibus Approved in ACM 4100000 4100000 0 Loan 0.07 Long term and payable on demand Unsecured Working Capital Textual Information(3)
51 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Loan 300000000 Omnibus Approved in ACM 11800000 64900000 106900000 Loan 0.07 Long term and payable on demand Unsecured Working Capital Textual Information(4)
52 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Loan 4800000000 Omnibus Approved in ACM 276300000 3078400000 3832400000 Loan 0.07 Long term and payable on demand Unsecured Working Capital Textual Information(5)
53 FSN International Limited FSN Global FZE Subsidiary Loan 100000000 Omnibus Approved in ACM 7400000 31400000 388600000
54 FSN International Limited Nykaa International UK Limited Subsidiary Loan 200000000 Omnibus Approved in ACM 1900000 43300000 452200000
55 Illuminar Media Limited Nykaa Fashion Limited Fellow subsidiary Loan 350000000 Omnibus Approved in ACM 275000000 275000000 0 Loan 0.07 Long tern and payable on demand Unsecured working capital Textual Information(6)
56 Nessa International Holding Limited Nysaa Beauty LLC Fellow subsidiary Loan 310000000 Omnibus Approved in ACM 122000000 159300000 281300000
57 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Loan 2750000000 Omnibus Approved in ACM 527000000 2043300000 2570300000
58 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Loan 1750000000 Omnibus Approved in ACM 201000000 1539600000 1740600000
59 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Loan 2050000000 Omnibus Approved in ACM 480000000 1394200000 1874200000
60 FSN Brands Marketing Private Limited Nykaa Fashion Limited Fellow subsidiary Investment 0 Omnibus Approved in ACM 0 0 0 Textual Information(7)
61 FSN Brands Marketing Private Limited Nykaa Foundation Fellow subsidiary Investment 0 Omnibus Approved in ACM 0 0 0 Textual Information(8)
62 FSN Distribution Limited Nykaa Foundation Fellow subsidiary Investment 0 Omnibus Approved in ACM 0 0 0 Textual Information(9)
63 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 1020000000
64 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 95100000
65 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Investment 292800000 Omnibus Approved in ACM 292800000 0 1750100000
66 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 5100000
67 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 450800000 0
68 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 100000
69 FSN E-Commerce Ventures Limited Nykaa Foundation Subsidiary Investment 0 Omnibus Approved in ACM 0 0 100000
70 FSN E-Commerce Ventures Limited Dot and Key Wellness Private Limited Subsidiary Investment 2653000000 Omnibus Approved in ACM 0 0 4151000000
71 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 772000000
72 FSN E-Commerce Ventures Limited Nudge Wellness Private Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 0 36000000
73 FSN International Limited FSN Global FZE Subsidiary Investment 0 Omnibus Approved in ACM 0 0 71500000
74 FSN International Limited Nykaa International UK Limited Subsidiary Investment 6500000 Omnibus Approved in ACM 6500000 0 212300000
75 FSN International Limited Nessa International Holdings Limited Subsidiary Investment 0 Omnibus Approved in ACM 0 291400000 2914800000
76 Nessa International Holdings Nysaa Cosmetics Trading Qatar Fellow subsidiary Investment 11600000 Omnibus Approved in ACM 11600000 0 11700000
77 Nessa International Holdings Nysaa Distribution  FZE UAE Fellow subsidiary Investment 6900000 Omnibus Approved in ACM 6900000 0 7000000
78 Nessa International Holdings Nysaa Cosmetics SPC Oman Fellow subsidiary Investment 6600000 Omnibus Approved in ACM 6600000 0 6700000
79 Nessa International Holdings Nysaa Trading  Company Fellow subsidiary Investment 6800000 Omnibus Approved in ACM 6800000 0 6800000
80 Nessa International Holdings Nysaa Cosmetics Trading Fellow subsidiary Investment 11600000 Omnibus Approved in ACM 11600000 0 11700000
81 Nessa International Holdings Nysaa Beauty Bahrain Fellow subsidiary Investment 4500000 Omnibus Approved in ACM 4500000 0 4500000
82 Nessa International Holdings Nysaa international Holding Limited Kuwait Fellow subsidiary Investment 2800000 Omnibus Approved in ACM 2800000 0 2800000
83 Nessa International Holdings FSN INTERNATIONAL LIMITED Holding Company Investment 2100000 Omnibus Approved in ACM 2100000 0 162200000
84 Nessa International Holdings Apparel FZCO Fellow subsidiary Investment 1700000 Omnibus Approved in ACM 1700000 0 132700000
85 Nykaa E-Retail Limited Nykaa Foundation Fellow subsidiary Investment 0 Omnibus Approved in ACM 0 0 0 Textual Information(10)
86 Nykaa Fashion Limited Nykaa foundation Fellow subsidiary Investment 0 Not Applicable 0 0 0 Textual Information(11)
87 Nykaa Fashion Limited Illuminar Media Limited Subsidiary Investment 0 Approved by ACM 0 292800000 292800000
88 Nykaa-KK Beauty Private Limited Nykaa Foundation Fellow subsidiary Investment 0 Omnibus Approved in ACM 0 0 0 Textual Information(12)
89 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Interest received 240000000 Omnibus Approved in ACM 20900000 0 1300000
90 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Interest received 250000000 Omnibus Approved in ACM 52700000 0 10100000
91 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Interest received 30000000 Omnibus Approved in ACM 2400000 0 500000
92 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Interest received 400000000 Omnibus Approved in ACM 138100000 0 25100000
93 FSN E-Commerce Ventures Limited Illuminar Media Limited Subsidiary Interest received 20000000 Omnibus Approved in ACM 0 6600000 0
94 FSN International Limited FSN Global FZE Subsidiary Interest received 10000000 Omnibus Approved in ACM 1100000 4900000 2300000
95 FSN International Limited Nykaa International UK Limited Subsidiary Interest received 10000000 Omnibus Approved in ACM 1800000 0 70900000
96 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Interest received 275000000 Omnibus Approved in ACM 77500000 0 16500000
97 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Interest received 175000000 Omnibus Approved in ACM 71800000 0 13300000
98 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Interest received 205000000 Omnibus Approved in ACM 74500000 0 14100000
99 Nykaa Fashion Limited Illuminar Media Limited Subsidiary Interest paid 7400000 Approved by ACM 7400000 0 0
100 6TH STREET GENERAL TRADING LLC Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 16800000 Omnibus Approved in ACM 4800000 0 0 Textual Information(13)
101 Apparel FZCO ICAP Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 135000000 Omnibus Approved in ACM 7500000 0 0 Textual Information(14)
102 Apparel LLC ICAP Nessa International Holdings Companies in which Director has significant influence Any other transaction Reimbursement of expense 15000000 Omnibus Approved in ACM 1300000 0 0
103 Apparel LLC ICAP Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 135100000 Omnibus Approved in ACM 48900000 0 0 Textual Information(15)
104 Dot and Key Wellness Private Limited Nykaa Foundation Fellow subsidiary Any other transaction Donation 0 Not Applicable 600000 0 0
105 FSN Brands Marketing Private Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Any other transaction Marketing income 56500000 Omnibus Approved in ACM 36000000 0 5100000
106 FSN Brands Marketing Private Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Any other transaction Discount income 45000000 Omnibus Approved in ACM 25900000 0 0
107 FSN Brands Marketing Private Limited FSN Distribution Limited Fellow subsidiary Any other transaction Marketing expense 9000000 Omnibus Approved in ACM 3200000 8600000 0
108 FSN Brands Marketing Private Limited FSN Distribution Limited Fellow subsidiary Any other transaction Discount expenses 13000000 Omnibus Approved in ACM 4200000 0 -2300000
109 FSN Brands Marketing Private Limited FSN Distribution Limited Fellow subsidiary Any other transaction Reimbursement of Expenses 4800000 Omnibus Approved in ACM 4800000 0 0
110 FSN Brands Marketing Private Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Reimbursement of Expenses 10000000 Omnibus Approved in ACM 500000 1000000 0
111 FSN Brands Marketing Private Limited Dot and Key Wellness Private Limited Fellow subsidiary Any other transaction Marketing Income 23100000 Omnibus Approved in ACM 16300000 0 4000000
112 FSN Brands Marketing Private Limited Mr Pranab Barua Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 500000 0 -500000
113 FSN Brands Marketing Private Limited Mr. Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 500000 0 -500000
114 FSN Distribution Limited Dot and Key Wellness Private Limited Fellow subsidiary Any other transaction Discount Income 53900000 Omnibus Approved in ACM 53900000 0 29700000
115 FSN Distribution Limited Dot and Key Wellness Private Limited Fellow subsidiary Any other transaction Marketing income 32100000 Omnibus Approved in ACM 13600000 0 0
116 FSN E-Commerce Ventures Limited Mr. Milan Khakhar Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 300000 0 0
117 FSN E-Commerce Ventures Limited Ms. Anita Ramachandran Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 600000 0 0
118 FSN E-Commerce Ventures Limited Ms. Anita Ramachandran Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 2500000 0 -2500000
119 FSN E-Commerce Ventures Limited Mr. Milind Sarwate Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 500000 0 0
120 FSN E-Commerce Ventures Limited Mr. Milind Sarwate Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 3500000 0 -3500000
121 FSN E-Commerce Ventures Limited Mr. Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 400000 0 0
122 FSN E-Commerce Ventures Limited Mr. Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 1000000 0 -1000000
123 FSN E-Commerce Ventures Limited Mr. Pradeep Parameshwara Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 400000 0 0
124 FSN E-Commerce Ventures Limited Mr. Pradeep Parameshwara Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 500000 0 -500000
125 FSN E-Commerce Ventures Limited Santosh Desai Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 400000 0 0
126 FSN E-Commerce Ventures Limited Santosh Desai Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 2000000 0 -2000000
127 FSN E-Commerce Ventures Limited Mrs. Rashmi Mehta Relative of Key Management Personnel Any other transaction Rent and maintainence expenses 3400000 Omnibus Approved in ACM 1800000 0 0
128 FSN E-Commerce Ventures Limited Mrs. Rashmi Mehta Relative of Key Management Personnel Any other transaction Security deposit 0 Omnibus Approved in ACM 0 0 500000
129 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Sub-lease income 24500000 Omnibus Approved in ACM 24500000 0 0
130 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Discount expense 225000000 Omnibus Approved in ACM 54900000 68200000 0
131 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Marketing expense 325000000 Omnibus Approved in ACM 146700000 0 0
132 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Commission - Financial Guarantee 26000000 Omnibus Approved in ACM 14400000 0 0
133 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Reimbursement of expenses 410000000 Omnibus Approved in ACM 39000000 0 8600000
134 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Brands usage fees 80000000 Omnibus Approved in ACM 41800000 0 0
135 FSN E-Commerce Ventures Limited FSN Brands Marketing Private Limited Subsidiary Any other transaction Recharge of share based expense 5000000 Omnibus Approved in ACM 5000000 0 0
136 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Discount expenses 650000000 Omnibus Approved in ACM 167000000 0 0
137 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Banner advertisement expenses 300000000 Omnibus Approved in ACM 121200000 0 0
138 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Reimbursement of expenses 1350000000 Omnibus Approved in ACM 567600000 0 259100000
139 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Commission - Financial Guarantee 77000000 Omnibus Approved in ACM 29900000 0 0
140 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Recharge of share based expense 80000000 Omnibus Approved in ACM 80000000 0 0
141 FSN E-Commerce Ventures Limited Nykaa E-Retail Limited Subsidiary Any other transaction Brand usage fees 700000000 Omnibus Approved in ACM 306200000 0 0
142 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Discount expense 236300000 Omnibus Approved in ACM 236300000 197200000 -179600000
143 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Marketing expense 83500000 Omnibus Approved in ACM 83500000 0 -165500000
144 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Recovery of expenses 385000000 Omnibus Approved in ACM 30800000 0 0
145 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Rent expenses 32400000 Omnibus Approved in ACM 32400000 0 0
146 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Sublease Income 20400000 Omnibus Approved in ACM 20400000 0 0
147 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Commission - Financial Guarantee 15000000 Omnibus Approved in ACM 5000000 0 0
148 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Recharge of share based expense 16400000 Omnibus Approved in ACM 16400000 0 0
149 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Brand usage fees 90000000 Omnibus Approved in ACM 29300000 0 0
150 FSN E-Commerce Ventures Limited Nykaa Fashion Limited Subsidiary Any other transaction Consideration paid on account of business acquisition 1371400000 Omnibus Approved in ACM 1371400000 0 0
151 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Any other transaction Sublease Income 11800000 Omnibus Approved in ACM 11800000 0 0
152 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Any other transaction Reimbursement of expenses 62600000 Omnibus Approved in ACM 32300000 0 6400000
153 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Any other transaction Commission - Financial Guarantee 2000000 Omnibus Approved in ACM 1000000 0 0
154 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Any other transaction Recharge of share based expense 1200000 Omnibus Approved in ACM 1200000 0 0
155 FSN E-Commerce Ventures Limited Nykaa-KK Beauty Private Limited Subsidiary Any other transaction Royalty 105400000 Omnibus Approved in ACM 63700000 28100000 3300000
156 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Any other transaction Reimbursement of expenses 0 Omnibus Approved in ACM 23700000 0 0
157 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Any other transaction Marketing Expense 0 Omnibus Approved in ACM 1800000 2100000 0
158 FSN E-Commerce Ventures Limited FSN International Limited Subsidiary Any other transaction Discount Expense 6000000 Omnibus Approved in ACM 900000 0 0
159 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Brand usage fees 60000000 Omnibus Approved in ACM 28100000 0 0
160 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Commission - Financial Guarantee 5000000 Omnibus Approved in ACM 2000000 0 0
161 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Marketing expense 15000000 Omnibus Approved in ACM 4300000 0 0
162 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Discount Expense 6000000 Omnibus Approved in ACM 2200000 0 0
163 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Share based expense reimbursement 16600000 Omnibus Approved in ACM 16600000 0 0
164 FSN E-Commerce Ventures Limited FSN Distribution Limited Subsidiary Any other transaction Reimbursement of expenses 171000000 Omnibus Approved in ACM 42300000 19300000 29400000
165 FSN E-Commerce Ventures Limited Illuminar Media Limited Subsidiary Any other transaction Recharge of share based expense 9100000 Omnibus Approved in ACM 9100000 0 1600000
166 FSN E-Commerce Ventures Limited Earth Rhythm Private Limited Subsidiary Any other transaction Equity infusion 50000000 Omnibus Approved in ACM 50000000 0 0
167 FSN E-Commerce Ventures Limited 'Sealink View Probuild Private Limited Company in which key management personnel have significant influence Any other transaction Rent, maintenance, electricity & other expenses 50000000 Omnibus Approved in ACM 21900000 0 0
168 FSN E-Commerce Ventures Limited 'Sealink View Probuild Private Limited Company in which key management personnel have significant influence Any other transaction Security deposit 0 Omnibus Approved in ACM 0 0 8600000
169 FSN E-Commerce Ventures Limited Nykaa Foundation Subsidiary Any other transaction Donation 9500000 Omnibus Approved in ACM 9500000 2400000 0
170 FSN International Limited FSN Global FZE Subsidiary Any other transaction Reimbursement of expenses 0 Omnibus Approved in ACM 15500000 43100000 -564200000
171 FSN International Limited Nysaa Beauty LLC Subsidiary Any other transaction Reimbursement of expense 41900000 Omnibus Approved in ACM 9300000 16400000 306100000 Textual Information(16)
172 Illuminar Media Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Interest 35000000 Omnibus Approved in ACM 1300000 1300000 0
173 KONNECT LOGISTICS L.L.C Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 100000 Omnibus Approved in ACM 100000 0 0 Textual Information(17)
174 LITTLE RED BOX LLC Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 400000 Omnibus Approved in ACM 400000 0 0
175 MODEX TRADING PRIVATE LIMITED Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 1100000 Omnibus Approved in ACM 1100000 0 0
176 Nessa International Holding Limited Nysaa Beauty LLC Fellow subsidiary Any other transaction Interest Income 15000000 Omnibus Approved in ACM 12800000 0 12800000
177 Nudge Wellness Private Limited Onesto Labs Private Limited Associate Any other transaction Professional charges 0 Not Applicable 4400000 0 1100000
178 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Marketing expense 0 Omnibus Approved in ACM 246300000 0 0
179 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Banner Advertisement Income 525000000 Omnibus Approved in ACM 184600000 0 0
180 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Commission Expense (Endless Aisle) 2000000 Omnibus Approved in ACM 300000 0 0
181 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Hyperlocal commission income 12000000 Omnibus Approved in ACM 4900000 0 0
182 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Rent Income 6400000 Omnibus Approved in ACM 6400000 0 0
183 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Discount Income 700000000 Omnibus Approved in ACM 272200000 0 0
184 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Discount Expenses 130000000 Omnibus Approved in ACM 51400000 0 0
185 Nykaa E-Retail Limited FSN Brands Marketing Private Limited Fellow subsidiary Any other transaction Reimbursement of expenses 91000000 Omnibus Approved in ACM 16100000 0 0
186 Nykaa E-Retail Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Any other transaction Discount Income 150000000 Omnibus Approved in ACM 72700000 0 12500000
187 Nykaa E-Retail Limited Nykaa-KK Beauty Private Limited Fellow subsidiary Any other transaction Reimbursement of expenses 31900000 Omnibus Approved in ACM 18900000 0 28800000
188 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Recovery of expenses 225000000 Omnibus Approved in ACM 7300000 0 0
189 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Welness Marketplace Commission 400000000 Omnibus Approved in ACM 198400000 7600000 0
190 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Content Creation & events 62700000 Omnibus Approved in ACM 62700000 0 -71700000
191 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Listing fees 60000000 Omnibus Approved in ACM 25300000 0 0
192 Nykaa E-Retail Limited Nykaa Fashion Limited Fellow subsidiary Any other transaction Rent Income 83000000 Omnibus Approved in ACM 83000000 0 0
193 Nykaa E-Retail Limited FSN International Limited Fellow subsidiary Any other transaction Listing fees 1500000 Omnibus Approved in ACM 1500000 0 0
194 Nykaa E-Retail Limited FSN International Limited Fellow subsidiary Any other transaction Rent Income 200000 Omnibus Approved in ACM 200000 0 0
195 Nykaa E-Retail Limited FSN International Limited Fellow subsidiary Any other transaction Reimbursement of expenses 0 Omnibus Approved in ACM 7900000 1500000 3500000
196 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Any other transaction Rent Income 32100000 Omnibus Approved in ACM 32100000 0 0
197 Nykaa E-Retail Limited FSN Distribution Limited Fellow subsidiary Any other transaction Reimbursement of expenses 80000000 Omnibus Approved in ACM 13000000 1100000 23000000
198 Nykaa E-Retail Limited Dot and Key Wellness Private Limited Fellow subsidiary Any other transaction Banner Advertisement and Discount Income 350000000 Omnibus Approved in ACM 207100000 0 12500000
199 Nykaa E-Retail Limited Dot and Key Wellness Private Limited Fellow subsidiary Any other transaction Marketing Income 350000000 Omnibus Approved in ACM 36100000 0 0
200 Nykaa E-Retail Limited Nudge Wellness Private Limited Fellow subsidiary Any other transaction Marketing Income 5000000 Omnibus Approved in ACM 0 300000 0
201 Nykaa E-Retail Limited Nykaa Foundation Fellow subsidiary Any other transaction Donation 28100000 Omnibus Approved in ACM 28100000 0 0
202 Nykaa E-Retail Limited Illuminar Media Limited Fellow subsidiary Any other transaction Reimbursement of Expenses 20000000 Omnibus Approved in ACM 4800000 0 0
203 Nykaa E-Retail Limited Illuminar Media Limited Fellow subsidiary Any other transaction Advertisement Expenses 0 Omnibus Approved in ACM 227200000 1400000 -134000000
204 Nykaa E-Retail Limited Earth Rhythm Private Limited Fellow subsidiary Any other transaction Discount Income 53000000 Omnibus Approved in ACM 32500000 0 8200000
205 Nykaa E-Retail Limited Earth Rhythm Private Limited Fellow subsidiary Any other transaction Marketing Income 17500000 Omnibus Approved in ACM 10500000 0 0
206 Nykaa E-Retail Limited Golf Land Developers Private Limited Company in which key management personnel have significant influence Any other transaction Rent & maintenance expenses 35000000 Omnibus Approved in ACM 21800000 0 0
207 Nykaa E-Retail Limited Golf Land Developers Private Limited Company in which key management personnel have significant influence Any other transaction Security deposit 0 Omnibus Approved in ACM 0 0 10600000
208 Nykaa E-Retail Limited Cerebrus Consultants Private Limited Company in which key management personnel have significant influence Any other transaction HR Service Cost 200000 Omnibus Approved in ACM 200000 0 0
209 Nykaa E-Retail Limited Mr Pranab Barua Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 100000 0 0
210 Nykaa E-Retail Limited Mr Pranab Barua Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 1500000 0 -1500000
211 Nykaa E-Retail Limited Mr. Pradeep Parameshwara Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 100000 0 0
212 Nykaa E-Retail Limited Mr. Pradeep Parameshwara Directors and Key Management Personnel Any other transaction Commission 0 Approved by NRC 1000000 0 -1000000
213 Nykaa E-Retail Limited Onesto Labs Private Limited Related party of the subsidiary Any other transaction Purchases 514800000 Omnibus Approved in ACM 514800000 0 0
214 Nykaa E-Retail Limited Onesto Labs Private Limited Related party of the subsidiary Any other transaction Visibility & Display Advertisement 243300000 Omnibus Approved in ACM 243300000 0 0
215 Nykaa Fashion Limited Illuminar Media Limited Subsidiary Any other transaction Reimbursement of expenses 0 Not Applicable 26600000 0 -27500000
216 Nykaa Fashion Limited FSN International Limited Fellow subsidiary Any other transaction Reimbursement of expenses 0 Not Applicable 600000 0 600000
217 Nykaa Fashion Limited FSN Distribution Limited Fellow subsidiary Any other transaction Rent expense 7000000 Omnibus Approved in ACM 2500000 5600000 -9300000
218 Nykaa Fashion Limited Mr. Milan Khakhar Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 100000 0 0
219 Nykaa Fashion Limited Mr. Nitish Kapoor Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 100000 0 0
220 Nykaa-KK Beauty Private Limited FSN International Limited Fellow subsidiary Any other transaction Discount expenses 7000000 Omnibus Approved in ACM 500000 0 0
221 Nykaa-KK Beauty Private Limited FSN International Limited Fellow subsidiary Any other transaction Marketing expense 8000000 Omnibus Approved in ACM 900000 0 -700000
222 Nykaa-KK Beauty Private Limited Nykaa Foundation Fellow subsidiary Any other transaction Donation 0 Not Applicable 2000000 0 0
223 Nysaa Distribution FZE Nessa International Holdings Companies in which Director has significant influence Any other transaction Share issue 0 Omnibus Approved in ACM 6900000 0 0
224 SHOPFIT INTERIOR LLC Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 30000000 Omnibus Approved in ACM 10100000 0 0
225 SHOPFIT INTERIOR LLC Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Capex 39400000 Omnibus Approved in ACM 39400000 0 0
226 SPEEDEX PRINTING L.L.C Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Reimbursement of expense 0 Not Applicable 300000 0 0
227 SPEEDEX PRINTING L.L.C Nysaa Beauty LLC Companies in which Director has significant influence Any other transaction Capex 0 Not Applicable 8600000 0 0
228 FSN Brands Marketing Private Limited Mr Pranab Barua Directors and Key Management Personnel Any other transaction Sitting fees 100000 Approved by NRC 100000 0 0
229 FSN Brands Marketing Private Limited Mr. Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Sitting fees 100000 Approved by NRC 100000 0 0
230 FSN International Limited Mr. Seshashayee Sridhara Directors and Key Management Personnel Any other transaction Sitting fees 0 Approved by NRC 0 0 0 Textual Information(18)
231 Nykaa Fashion Limited Nihir Parikh Director Any other transaction Sitting fees 0 Not Applicable 0 0 0 Textual Information(19)
232 Nykaa Fashion Limited Mr. Nitish Kapoor Director Any other transaction Commission 0 Approved by NRC 500000 0 -500000
Total value of transaction during the reporting period 17968800000



Text Block
Textual Information(1) Net Repaid during the year.Range for Interest is from 7 % to 9.5%
Textual Information(2) Net Repaid during the year.Range for Interest is from 7 % to 9.5%
Textual Information(3) Net Loan Given.Range for Interest is from 7 % to 9.5%
Textual Information(4) Net Repaid during the year.Range for Interest is from 7 % to 9.5%
Textual Information(5) Net Repaid during the year.Range for Interest is from 7 % to 9.5%
Textual Information(6) Net loan repaid. Range for ineterst is from 7% to 9.5%
Textual Information(7) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(8) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(9) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(10) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(11) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(12) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(13) Half yearly nature of expense was considered as reimbursement instead of recovery
Textual Information(14) Half yearly nature of expense was considered as reimbursement instead of recovery
Textual Information(15) Half yearly nature of expense was considered as reimbursement instead of recovery
Textual Information(16) Half yearly nature of expense was considered as reimbursement instead of recovery
Textual Information(17) Half yearly nature of expense was considered as reimbursement instead of recovery
Textual Information(18) Numbers are below one crore under the rouding off convention adopted by the Company
Textual Information(19) Numbers are below one crore under the rouding off convention adopted by the Company