CUPID2024-01-012024-03-31 CUPID2024-01-012024-03-31 CUPID2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member CUPID2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member CUPID2024-03-31 CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member CUPID2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUPID2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member CUPID2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member CUPID2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member CUPID2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 530843 CUPID NOTLISTED Cupid Limited Equity 2023-04-01 2024-03-31 2024-04-08 2024-03-30 INR Lakhs Yearly 17:50:00 18:55:00 2024-04-08 2024-04-08 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 628974000.00 29804000.00 658778000.00 156432000.00 0.00 76382000.00 44941000.00 9411000.00 7369000.00 42181000.00 336716000.00 322062000.00 0.00 322062000.00 81145000.00 3746000.00 84891000.00 0.00 237171000.00 0.00 0.00 0.00 0.00 237171000.00 -1473000.00 235698000.00 0.00 0.00 134177000.00 1 1.78 1.77 0.00 0.00 1.78 1.77 0.00 0.00 0.00 Notes to the Quarterly Result: - 1. The above financial results have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Director at its meeting held on 8th April, 2024. 2. Financial results for all the periods presented have been prepared in accordance with the recognition and measurement principle of lnd AS notified under the Companies (Indian Accounting Standard) Rules, 2015 as amended from time to time. 3. The company’s business operation comprises of operating segments viz., Male and Female contraceptives, other relevant products and In Vitro Devices (IVD). 4. The figures for three months ended 31st March, 2024 and 31st March, 2023 are arrived at difference between audited figures in respect of full financial year and published figure upto nine months of relevant financial year, which were subjected to a limited review by the statutory auditor. 5. The previous period / year financial figures have been regrouped / rearranged wherever necessary to make them comparable. 6. On 23rd January, 2024, the NRC Committee allotted 79,749 equity shares of face value of Rs. 10/- each under Cupid Limited Employee Stock Option Plan – 2022. The shares were listed on BSE Ltd. and National Stock Exchange of India Ltd. w.e.f. 9 February, 2024. 7. Pursuant to approval of the Members – a) Company has allotted 22,00,000 convertible warrants on preferential basis each convertible into, or exchangeable for, 1 (one) fully paid-up equity share of the Company at a price of Rs. 1,751/- each payable in cash aggregating up to Rs. 385,22,00,000/- (Rupees Three Hundred Eighty-Five Crores Twenty-Two Lakhs Only). Further, amount of Rs. 96,30,50,000/- (Rupees Ninety-Six Crores Thirty Lakhs Fifty Thousand Only), which is equivalent to 25% of the Warrants Issue Price is received by the company. b) Face value of equity shares of the company is sub divided from Rs. 10/- per share to Re. 1/- per share. c) Authorised share capital of the Company was increased from Rs. 16 crores consisting of 1,60,00,000 equity shares of face value of Rs. 10/- each to Rs. 50 crores consisting of 50,00,00,000 equity shares of face value of Re. 1/- each post sub-division. d) Consequently, in terms of the Employee Stock Option Scheme of the Company, the grant price and the number of outstanding stock options in respect of stock options granted under the Employee Stock Option Scheme were proportionately adjusted. 8. The results of the Company are available for investors at https://www.cupidlimited.com/, https://www.nseindia.com/ and https://www.bseindia.com/ Place: Kolkata For and on behalf of Cupid Limited Date: 8th April, 2024 Mr. Aditya Halwasiya (Managing Director) Multi segment 2023-04-01 2024-03-31 Audited Standalone 1710887000.00 72162000.00 1783049000.00 558465000.00 0.00 34414000.00 164116000.00 18102000.00 29254000.00 452880000.00 1257231000.00 525818000.00 0.00 525818000.00 125837000.00 1433000.00 127270000.00 0.00 398548000.00 0.00 0.00 0.00 0.00 398548000.00 -4795000.00 393753000.00 0.00 0.00 134177000.00 1 0.00 2.98 2.97 0.00 0.00 2.98 2.97 0.00 0.00 0.00 Administrative and Manufacturing Expenses 42181000.00 Administrative and Manufacturing Expenses 452880000.00 580544000.00 0.00 0.00 0.00 742000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 581286000.00 156523000.00 1353422000.00 479794000.00 270722000.00 244237000.00 1850000.00 111546000.00 2461571000.00 0.00 0.00 2618094000.00 0.00 0.00 3199380000.00 134177000.00 2878677000.00 3012854000.00 3012854000.00 0.00 0.00 0.00 0.00 3207000.00 13252000.00 0.00 0.00 16459000.00 120585000.00 465000.00 24270000.00 145320000.00 13735000.00 11012000.00 0.00 0.00 170067000.00 186526000.00 3199380000.00 a) Male and Female Contraceptives & Jelly 577978000.00 b) In Vitro Devices (IVD) 12558000.00 c) Others / Unallocated 68242000.00 a) Male and Female Contraceptives & Jelly 1639292000.00 b) In Vitro Devices (IVD) 33157000.00 c) Others / Unallocated 110600000.00 658778000.00 1783049000.00 0.00 0.00 658778000.00 1783049000.00 a) Male and Female Contraceptives & Jelly 292691000.00 b) In Vitro Devices (IVD) -1200000.00 c) Others / Unallocated 30571000.00 a) Male and Female Contraceptives & Jelly 461803000.00 b) In Vitro Devices (IVD) -8914000.00 c) Others / Unallocated 72929000.00 322062000.00 525818000.00 0.00 0.00 0.00 0.00 322062000.00 525818000.00 a) Male and Female Contraceptives & Jelly 1165359000.00 b) In Vitro Devices (IVD) 95743000.00 c) Others / Unallocated 1821716000.00 3082818000.00 0.00 3082818000.00 a) Male and Female Contraceptives & Jelly 61328000.00 b) In Vitro Devices (IVD) 0.00 c) Others / Unallocated 8644000.00 69972000.00 0.00 69972000.00 18102000.00 34522000.00 -223778000.00 0.00 -22622000.00 0.00 0.00 -16130000.00 0.00 -86850000.00 0.00 -6456000.00 0.00 29254000.00 0.00 3544000.00 0.00 0.00 0.00 0.00 0.00 46587000.00 2872000.00 -6407000.00 0.00 0.00 0.00 411000.00 0.00 -320125000.00 205693000.00 0.00 0.00 0.00 127270000.00 0.00 78423000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 893936000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46587000.00 0.00 48920000.00 0.00 -798429000.00 0.00 0.00 0.00 985003000.00 0.00 0.00 0.00 0.00 60836000.00 0.00 0.00 0.00 40014000.00 18102000.00 0.00 0.00 987723000.00 267718000.00 0.00 267718000.00 3005000.00 270723000.00 -1968000.00 -6407000.00 -495000.00 -1612000.00 0.00 0.00