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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Trading of Garments & Footwears
Start date and time of board meeting 24-May-2025   12:00:00
End date and time of board meeting 24-May-2025   13:00:00
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
(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 2024-06-21
Indicate Company website link for updated RPT policy of the Company https://purpleunited.in/media/wysiwyg/investor/policy_on_materiality.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? 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
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-Oct-2024 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 Revenue From Operations
Revenue from operations 726265000 1031275000
Other income 82000 276000
Total Income 726347000 1031551000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 365516000 600508000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 21502000 -77991000
(d) Employee benefit expense 57421000 98288000
(e) Finance costs 27540000 48398000
(f) Depreciation and amortisation expense 10563000 18123000
(g) Other Expenses
1 Other Expesnes 145916000 203438000
Total other expenses 145916000 203438000
Total expenses 628458000 890764000
3 Profit before exceptional and extraordinary items and tax 97889000 140787000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 97889000 140787000
6 Extraordinary items 0 0
7 Profit before tax 97889000 140787000
8 Tax Expense
Current tax 30350000 41146000
Deferred tax -4278000 -5103000
Total tax expenses 26072000 36043000
9 Net Profit Loss for the period from continuing operations 71817000 104744000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 71817000 104744000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 71817000 104744000
17 Details of equity share capital
Paid-up equity share capital 96098000 96098000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 509225000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.82 13.59
Diluted earnings (loss) per share from continuing and discontinued operations 8.82 13.59
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)


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 140787000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 48398000
Adjustments for depreciation and amortisation expense 27724000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 76122000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -77991000
Adjustments for decrease (increase) in trade receivables -318853000
Adjustments for decrease (increase) in other current assets -270345000
Adjustments for increase (decrease) in trade payables 49660000
Adjustments for increase (decrease) in other current liabilities 41989000
Adjustments for provisions 4526000
Total adjustments for working capital -571014000
Total adjustments for reconcile profit (loss) -494892000
Net cash flows from (used in) operations -354105000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 11467000
Other inflows (outflows) of cash 55253000
Net cash flows from (used in) operating activities before extraordinary items -310319000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -310319000
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property plant and equipment 0
Purchase of property plant and equipment 119999000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -119999000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -119999000
Cash flows from used in financing activities
Proceeds from issuing shares 327212000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 153434000
Repayments of borrowings 0
Dividends paid 0
Interest paid 48398000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 432248000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 432248000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1930000
6 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 1930000
Cash and cash equivalents cash flow statement at beginning of period 5964000
Cash and cash equivalents cash flow statement at end of period 7894000


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
Equity and liabilities
1 Shareholders' funds
Share capital 96098000
Reserves and surplus 509225000
Money received against share warrants 0
Total shareholders' funds 605323000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 107377000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 112700000
Long-term provisions 6791000
Total non-current liabilities 226868000
6 Current liabilities
Short-term borrowings 302336000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 35700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 39131000
Total Trade payable 74831000
Other current liabilities 54357000
Short-term provisions 47328000
Total current liabilities 478852000
Total equity and liabilities 1311043000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 152367000
Producing properties 0
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 152367000
ii Non-current investments 0
v Deferred tax assets (net) 10133000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 600000
viii Other non-current assets 52149000
Total non-current assets 215249000
Current assets
Current investments 0
Inventories 174613000
Trade receivables 604921000
Cash and cash equivalents 7893000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 942000
Other current assets 307425000
Total current assets 1095794000
Total assets 1311043000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block
Textual Information(1) PURPLE UNITED SALES LIMITED for the half year & year ended 31st March 2025 (CIN: U51909DL2014PLC271636) Notes: 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 24th May 2025. The Financial results have been prepared in accordance with the Accounting Standards (AS) as percribed under section 133 of the Companies Act, 2013 read with rule 7 of companies(Account) Rules 2014 by the Ministery of Corporate Affairs and amendments thereof. 2 As per Ministry of Corporate Affairs Notification date February 16, 2015. Companies whose securities are listed on SME Platform as referred to in Chapter IX of the SEBI (Issue of Capital and Disclosure Requirements )Regulations 2018 are exempted from the compulsory requirement of adoption of Ind AS 3 The balance appearing under the Trade Receivable, Trade Payables, Loan & Advances, Other Current Assets and Liabilities are subject to confirmation and reconcilation and consequent adjustments, if any, will be accounted for in the year of confirmation/reconciliation. 4 The Company is in the process for MSMEs verification for their outstanding vendors, hence these are taken subject to confirmations. 5 The comparative results and other information for the half year ended March 2024 have not been given as the Company is listed on SME emerging platform in current financial year. However, the management has exercised necessary due diligence to ensure that the said results provide a true and fair view of its affairs. 6 The Equity Shares of the Company got listing on the SME platform of National Stock Exchange (NSE SME Emerge) at 18th December 2024. 7 Purple United Sales Limited has received an amount of 3,281.04 Lakhs being gross proceeds from Fresh IPO issue of equity share, 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 March 31 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 557.61 542.07 15.54 Nil Total 3,281.04 3,265.50 15.54 8 The Company is engaged in the fashion apparel business, with its operations entirely based in India. Since the Company operates within a single business and geographical segment, no further disclosures are required under Accounting Standard 17 – ‘Segment Reporting’ issued by the Institute of Chartered Accountants of India. 9 Two investor complaints were received during the period under review and have been resolved; there are no pending investor complaints. 10 There were no exceptional and Extra Ordinary items for the reporting periods. 11 The figures for the corresponding previous half-year/annual periods have been regrouped or reclassified wherever necessary. 12 The Company's Identification Number (CIN) is currently U51909DL2014PLC271636. Since the company is now a listed entity, a modification to the CIN is required. A change request form has been submitted on the MCA portal, and approval is presently awaited.


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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. NGMKS & Associates Yes 30-Apr-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 16-Dec-2024
Amount Raised 328104000
Report filed for Quarter ended 31-Mar-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 180000000 0 180000000 0
2 Expenditure for opening new stores NA 53540000 0 53540000 0
3 General corporate purposes NA 55761000 0 54207000 0
4 Issue Expenses NA 38803000 0 38803000 0


Signatory Details
Name of signatory Jatinder Dev Seth
Designation of person Managing Director
Place Delhi
Date 24-May-2025


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 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 As approvednby thenNominationnandnRemunerationnCommittee,nBoard ofnDirectors andnShareholders 3000000 0 0
2 Purple United Sales Limited Bhawna Seth Whole-time Director Remuneration 0 As approvednby thenNominationnandnRemunerationnCommittee,nBoard ofnDirectors andnShareholders 3000000 0 0
3 Purple United Sales Limited InnovationM Mobile And Web Technologies Pvt Ltd Promoter Loan 50000000 None 489000 10896000 10487000
4 Purple United Sales Limited Niraj Rajpal Non-executive Director Any other transaction Sitting fees 0 As approvednby the Boardnof Directors 40000 0 0
5 Purple United Sales Limited Pankaj Lal Gupta Independent Director Any other transaction Sitting fees 0 As approvednby the Boardnof Directors 40000 0 0
6 Purple United Sales Limited Vishal Sharma Independent Director Any other transaction Sitting fees 0 As approvednby the Boardnof Directors 50000 0 0
7 Purple United Sales Limited Tarun Anand Independent Director Any other transaction Sitting fees 0 As approvednby the Boardnof Directors 40000 0 0
8 Purple United Sales Limited Naresh Kumar Chief Financial Officer Remuneration 0 As approvednby thenNominationnandnRemunerationnCommitteenand Board ofnDirectors 1250000 0 0
9 Purple United Sales Limited Vishnu Kumar Company Secretary Remuneration 0 As approvednby thenNominationnandnRemunerationnCommitteenand Board ofnDirectors 313000 0 0
10 Purple United Sales Limited Jaydee Enterprises Sole Proprietor (Director Interested) Purchase of goods or services 5000000 None 21000 0 0
11 Purple United Sales Limited Jatinder Dev Seth Managing Director Loan 50000000 None 12285000 15012000 2799000
12 Purple United Sales Limited Bhawna Seth Whole-time Director Loan 50000000 None 3536000 3837000 338000
13 Purple United Sales Limited InnovationM Mobile And Web Technologies Pvt Ltd Promoter Interest paid 5000000 None 603000 0 0
Total value of transaction during the reporting period 24667000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt