INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol PURPLEUTED
MSEI Symbol NOTLISTED
ISIN INE0P5R01014
Name of Company Purple United Sales Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Trading of Garments & Footwears
Start date and time of board meeting 13-11-2025   17:00:00
End date and time of board meeting 13-11-2025   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) 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 21-06-2024
Indicate Company website link for updated RPT policy of the Company https://cdn.shopify.com/s/files/1/0709/8400/7851/files/Policy_on_Materiality_or_Related_Party_Transactions_Dealing_with_related_Party_Transactions.pdf?v=1758697529
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 — Other than Bank

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 6,072.76 6,072.76
Other income 29.34 29.34
Total Income 6,102.10 6,102.10
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 4,736.87 4,736.87
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,221.86) (2,221.86)
(d) Employee benefit expense 870.22 870.22
(e) Finance costs 384.50 384.50
(f) Depreciation and amortisation expense 252.98 252.98
(g) Other Expenses
1 Other expenses 1,428.65 1,428.65
Total other expenses 1,428.65 1,428.65
Total expenses 5,451.36 5,451.36
3 Profit before exceptional and extraordinary items and tax 650.74 650.74
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 650.74 650.74
6 Extraordinary items 0.00 0.00
7 Profit before tax 650.74 650.74
8 Tax Expense
Current tax 171.10 171.10
Deferred tax (25.67) (25.67)
Total tax expenses 145.43 145.43
9 Net Profit Loss for the period from continuing operations 505.31 505.31
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 505.31 505.31
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 505.31 505.31
17 Details of equity share capital
Paid-up equity share capital 960.98 960.98
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.26 5.26
Diluted earnings (loss) per share from continuing and discontinued operations 5.26 5.26
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes on standalone financial results: 1. The above results which are published in accordance with regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended (the Listing Regulation) have been reviewed by Audit Committee and approved by the Board of Directors as their respective meeting held on 13th, November, 2025. The Financial results have been prepared in accordance with the Accounting Standards (AS) as prescribed under section 133 of the Companies Act, 2013 read with rule 7 of companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2. As per Ministry of Corporate Affairs Notification dated 16th, February, 2015. Companies whose securities are listed on SME Platform as referred to in Chapter XB of the SEBI (Issue of Capital and Disclosure Requirements ) Regulations 2018 are exempted from the compulsory requirement of adoption of Ind AS. 3. The Equity Shares of the Company got listing on the SME platform of National Stock Exchange (NSE SME Emerge) at 18th December 2024. 4. Purple United Sales Limited has received an amount of Rs. 3281.04 Lakhs being gross proceeds from Fresh IPO issue of equity share dt 18th December 2024, Net proceeds after issue expenses in relation to such issue are proposed to be utilized and the utilization there of are summarized as below: (Rs in Lakhs) Objects as started In the offer document Projected utilization in the offer document Actual utilization of funds till September 30th, 2025 Balanced amount to be utilized Deviation and variation, if any Issue Expenses 388.03 388.03 Nil Nil Working capital requirements 1,800.00 1,800.00 Nil Nil Expenditure for opening new stores 535.40 535.40 NIL Nil General Corporate Purpose 557.61 557.26 0.35 Nil Total 3,281.04 3,280.69 0.35 5. The Company is engaged in the business of Kids Apparel, footwear and accessories. Its business is located and operated within India, As the Company’s business activity primarily falls within a single business and geographical segment, there are no additional disclosures to be provided in terms of Accounting Standards 17 on ‘Operating Segment' issued by the Institute of Chartered Accountants of India . 6. There were no investor complaints received during the period under review. 7. There were no exceptional and Extra Ordinary items for the reporting periods. 8. The figures for the corresponding previous periods half year/annual have been regrouped/reclassified wherever necessary. 9. The Company's Identification Number (CIN) is currently U51909DL2014PLC271636. However, as the company is now a listed entity, the CIN requires modification. The change request form has been submitted on the MCA portal, and approval is currently pending. 10. The results will be available on the Company's website www.purpleunited.com and at the stock exchange website of NSE Limited www.nseindia.com.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 650.74
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 384.50
Adjustments for depreciation and amortisation expense 252.98
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 637.48
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (2,213.32)
Adjustments for decrease (increase) in trade receivables 787.93
Adjustments for decrease (increase) in other current assets (13.46)
Adjustments for increase (decrease) in trade payables 648.84
Adjustments for increase (decrease) in other current liabilities 207.10
Adjustments for provisions (4.96)
Total adjustments for working capital (587.87)
Total adjustments for reconcile profit (loss) 49.61
Net cash flows from (used in) operations 700.35
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 150.00
Other inflows (outflows) of cash (272.07)
Net cash flows from (used in) operating activities before extraordinary items 278.28
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 278.28
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 1,096.64
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (45.00)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,141.64)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,141.64)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,771.80
Repayments of borrowings 274.94
Dividends paid 0.00
Interest paid 384.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,112.36
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,112.36
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 249.00
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 249.00
Cash and cash equivalents cash flow statement at beginning of period 78.92
Cash and cash equivalents cash flow statement at end of period 327.92


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 960.98
Reserves and surplus 5,597.56
Money received against share warrants 0.00
Total shareholders' funds 6,558.54
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 798.83
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 1,305.51
Long-term provisions 159.32
Total non-current liabilities 2,263.66
6 Current liabilities
Short-term borrowings 4,795.16
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 877.37
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 519.78
Total Trade payable 1,397.15
Other current liabilities 750.67
Short-term provisions 398.01
Total current liabilities 7,340.99
Total equity and liabilities 16,163.19
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,367.32
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 2,367.32
ii Non-current investments 0.00
v Deferred tax assets (net) 127.01
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 6.00
viii Other non-current assets 1,005.91
Total non-current assets 3,506.24
Current assets
Current investments 0.00
Inventories 3,959.45
Trade receivables 5,261.28
Cash and cash equivalents 49.64
Bank balance other than cash and cash equivalents 278.27
Short-term loans and advances 20.59
Other current assets 3,087.72
Total current assets 12,656.95
Total assets 16,163.19
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-12-2024
Amount Raised 3,281.04
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review No Comments from Audit Committee
Comments of the auditors, if any No Comments from Auditors
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Working capital requirement NA 1,800.00 0.00 1,800.00 0.00
2 Expenditure for opening new stores NA 535.40 0.00 535.40 0.00
3 General corporate purposes NA 557.61 0.00 557.26 0.00 0.35 Lakhs is balance available in Escrow Account.
4 Issue Expenses NA 388.03 0.00 388.03 0.00


Signatory Details

Name of signatory Jatinder Dev Seth
Designation of person Managing Director
Place Noida
Date 13-11-2025


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Purple United Sales Limited Jatinder Dev Seth Managing Director Remuneration 0.00 As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders 34.98 0.00 0.00
2 Purple United Sales Limited Jatinder Dev Seth Managing Director Any other transaction Director's Loan ( Repaid ) 1,000.00 None 742.15 27.99 170.17
3 Purple United Sales Limited Jatinder Dev Seth Managing Director Any other transaction Director's Loan ( Received ) 1,000.00 None 867.14 27.99 170.17
4 Purple United Sales Limited Jatinder Dev Seth Managing Director Interest paid 50.00 None 19.10 27.99 170.17
5 Purple United Sales Limited Bhawna Seth Whole-time Director Remuneration 0.00 As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders 34.98 0.00 0.00
6 Purple United Sales Limited Bhawna Seth Whole-time Director Any other transaction Director's Loan ( Repaid ) 500.00 None 167.00 3.38 28.17
7 Purple United Sales Limited Bhawna Seth Whole-time Director Any other transaction Director's Loan ( Received ) 500.00 None 187.60 3.38 28.17
8 Purple United Sales Limited Bhawna Seth Whole-time Director Interest paid 25.00 None 4.65 3.38 28.17
9 Purple United Sales Limited InnovationM Mobile And Web Technologies Pvt Ltd Promoter Any other transaction Promoter Loan ( Repaid ) 200.00 None 3.93 104.87 105.64
10 Purple United Sales Limited InnovationM Mobile And Web Technologies Pvt Ltd Promoter Any other transaction Promoter Loan ( Received ) 300.00 None 0.00 0.00 0.00
11 Purple United Sales Limited InnovationM Mobile And Web Technologies Pvt Ltd Promoter Interest paid 30.00 None 5.22 0.00 0.00
12 Purple United Sales Limited Jaydee Enterprises Sole Proprietor (Director Interested) Purchase of goods or services 5.00 None 0.00 0.00 0.00
13 Purple United Sales Limited Naresh Kumar Chief Financial Officer Remuneration 0.00 As approved by the Nomination and Remuneration Committee and Board of Directors 15.22 0.00 0.00
14 Purple United Sales Limited Ayati Gupta Company Secretary Remuneration 0.00 As approved by the Nomination and Remuneration Committee and Board of Directors 4.19 0.00 0.00
15 Purple United Sales Limited Niraj Rajpal Non-executive Director Any other transaction Sitting fees 0.00 As approved by the Board of Directors 0.45 0.00 0.00
16 Purple United Sales Limited Pankaj Lal Gupta Independent Director Any other transaction Sitting fees 0.00 As approved by the Board of Directors 0.60 0.00 0.00
17 Purple United Sales Limited Vishal Sharma Independent Director Any other transaction Sitting fees 0.00 As approved by the Board of Directors 0.60 0.00 0.00
18 Purple United Sales Limited Tarun Anand Independent Director Any other transaction Sitting fees 0.00 As approved by the Board of Directors 0.45 0.00 0.00
Total value of transaction during the reporting period 2,088.26