5433842022-04-012022-06-305433842022-04-012022-06-30in-bse-fin:OtherExpenses1Member5433842022-04-012022-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

543384

NYKAA

INE388Y01029

FSN E-Commerce Ventures Limited

Equity

2022-04-01

2023-03-31

2022-08-05

2022-07-28

INR

Millions

First quarter

Single segment

Omnichannel

2022-08-05

14:30:00

2022-08-05

17:44:00

Not applicable

2022-04-01

2022-06-30

Unaudited

Standalone

376480000

302140000

678620000

219130000

28580000

-59820000

91480000

18400000

13980000

253420000

565170000

113450000

13260000

9650000

22910000

90540000

-430000

90110000

474250000

0.19

1.The above Unaudited Standalone Financial Results of the Company for the quarter ended June 30, 2022 have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS"). These financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 05, 2022. 2.During the year ended March 31, 2022, the Company had completed its Initial Public Offer (IPO) of 47,575,326 equity shares of face value of Re. 1 each at an issue price of Rs. 1,125 per share (including a share premium of Rs. 1,124 per share). A discount of Rs. 100 per share was offered to eligible employees bidding in the employee’s reservation portion of 250,000 equity shares. The issue comprised of a fresh issue of 5,602,666 equity shares aggregating to Rs. 6,300 million and offer for sale of 41,972,660 equity shares by selling shareholders aggregating to Rs. 47,197 million. Pursuant to the IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 10, 2021. The total offer expenses are estimated to be Rs 2,423.44 million (inclusive of taxes) which are proportionately allocated between the selling shareholders and the Company in the proportion of equity shares sold by the selling shareholders and offered by the Company. Net proceeds which were unutilised as at June 30, 2022 were temporarily invested in deposits with scheduled commercial banks and kept in current account with scheduled commercial banks and monitoring agency bank account. 3.The Group is engaged in the business of selling beauty, personal care, fashion products and other related products and services through various platforms and the Group’s Chief Operating Decision Makers (CODM) review and allocate resources based on Omni business and Omni channel strategy, which in the terms of Ind AS 108 on ‘Operating Segments’ constitutes a single reporting segment. Hence, no separate disclosure is required for segments. 4. Other income in the standalone quarterly results, include fair value gain on Put Option liability relating to the acquisition of Dot & Key Wellness Private Limited of Rs. 272.02 million and Rs. Nil for the quarter ended March 31, 2022 and June 30, 2022, respectively. 5. On May 04, 2022, the Company has acquired 18.51% stake in Earth Rhythm Private Limited for a consideration of Rs 416.50 million. 6. On June 30, 2022, the Company has acquired 60% stake (with a right to go upto 100%) in Nudge Wellness Private Limited (Nudge), for a consideration of Rs. 36 million. 7. The figures for the quarter ended March 31, 2022 are balancing figures between audited results for the full financial year and the published year to date figures for the period ended December 31, 2021, which was subject to limited review. 8. Previous period figures have been regrouped wherever found necessary, to conform to current period classification.

Other Expenses

253420000

Remeasurements of defined benefit liability

-570000

-140000