NYKAA2024-10-012024-12-31 NYKAA2024-10-012024-12-31 NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses04Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses05Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses06Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses07Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses08Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses09Member NYKAA2024-10-012024-12-31in-bse-fin:OneOperatingExpenses10Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses04Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses05Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses06Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses07Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses08Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses09Member NYKAA2024-10-012024-12-31in-bse-fin:FourOperatingExpenses10Member NYKAA2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543384 NYKAA NOTLISTED FSN E Commerce Ventures Limited Equity 2024-04-01 2025-03-31 2025-02-10 2025-01-30 INR Crores Third quarter 11:00:00 15:23:00 2025-02-10 2025-02-10 Not applicable Single segment No segment is presented in standalone as Company has availed exemption as per IND AS 108 2024-10-01 2024-12-31 Unaudited Standalone 1191400000.00 410100000.00 1601500000.00 27800000.00 445800000.00 28100000.00 152600000.00 25000000.00 28700000.00 578700000.00 1286700000.00 314800000.00 0.00 314800000.00 50100000.00 20100000.00 70200000.00 0.00 244600000.00 0.00 0.00 0.00 0.00 244600000.00 0.00 244600000.00 0.00 0.00 2859000000.00 1 0.09 0.09 0.00 0.00 0.09 0.09 1. The above Unaudited Standalone Financial Results of the Company for the quarter and nine months ended December 31, 2024 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 Companies 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 Unaudited 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 February 10, 2025. 2. (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 meetings 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 consummated on June 28, 2024 for a consideration of Rs 137.14 crore. (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: 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 year ended March 31, 2024. (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 23.02 crore had been considered in the financial results for the quarter ended June 30, 2024. There is no impact of aforesaid transactions in the Consolidated Financial Results. 3 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 and now holds 74.63% equity interest (including Optionally Convertible Redeemable Preference Shares) in Earth Rhythm post such investment. 4 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 5 Previous period figures have been regrouped wherever found necessary, to conform to the current period classification. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 3313800000.00 1199900000.00 4513700000.00 68200000.00 1208800000.00 215200000.00 495400000.00 59300000.00 82000000.00 1613100000.00 3742000000.00 771700000.00 0.00 771700000.00 91800000.00 -148100000.00 -56300000.00 0.00 828000000.00 0.00 0.00 0.00 0.00 828000000.00 -5000000.00 823000000.00 0.00 0.00 2859000000.00 1 0.29 0.29 0.00 0.00 0.29 0.29 Beauty advisor expenses 57300000.00 Freight expenses 47400000.00 Legal and professional fees 53200000.00 Marketing & Advertisement Expense 248000000.00 Other Expenses 59300000.00 Outsource warehouse manpower expense 19600000.00 Rates and taxes 4800000.00 Rent and maintenance expenses 14000000.00 Selling expenses 55500000.00 Travelling and conveyance expenses 19600000.00 Beauty advisor expenses 165900000.00 Freight expenses 123300000.00 Legal and professional fees 142100000.00 Marketing & Advertisement Expense 586600000.00 Other Expenses 231400000.00 Outsource warehouse manpower expense 61000000.00 Rates and taxes 46800000.00 Rent and maintenance expenses 36600000.00 Selling expenses 153500000.00 Travelling and conveyance expenses 65900000.00 0.00 -6900000.00 0.00 -1900000.00