NYKAA2023-04-012023-06-30 NYKAA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member NYKAA2023-06-30 NYKAA2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NYKAA2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543384 NYKAA NOTLISTED FSN E Commerce Ventures Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-08-02 INR Millions First quarter 13:00:00 17:58:00 2023-08-11 2023-08-11 Not applicable Single segment Omnichannel 2023-04-01 2023-06-30 Unaudited Consolidated 14218240000.00 67210000.00 14285450000.00 186000000.00 9781980000.00 -1935990000.00 1385760000.00 185480000.00 519200000.00 4065830000.00 14188260000.00 97190000.00 0.00 97190000.00 236230000.00 -203600000.00 32630000.00 0.00 64560000.00 0.00 0.00 0.00 -10310000.00 54250000.00 2150000.00 56400000.00 33030000.00 21220000.00 35180000.00 21220000.00 2852850000.00 1 0.02 0.02 0.00 0.00 0.02 0.02 1.The above unaudited Consolidated Financial Results of the Company for the quarter ended June 30, 2023 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. These unaudited Consolidated 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 August 11, 2023. 2.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 CODM review and allocate resources based on Omni business and Omni channel strategy, which in the terms of Ind AS 108, ‘Operating Segments’ constitutes a single reporting segment. Hence, no separate disclosure is required for segments. 3.On May 04, 2022, the Company had acquired 18.51% stake in Earth Rhythm Private Limited (Earth Rhythm) for a consideration of Rs. 416.50 million. Accordingly, effective such date Earth Rhythm had become an associate of the Company and the same has been accounted as per equity method of accounting in the consolidated financial results in accordance with Ind AS 28 ‘Investment in associates and joint ventures’. The Company had completed the Purchase Price Allocation (PPA) in accordance with Ind AS 103 Business Combinations. The excess of the purchase price over the fair value of the net assets acquired was allocated to the group’s share in Brand amounting to Rs. 161.15 million and Goodwill amounting to Rs 162.22 million. 4.On September 09, 2022, the Company had acquired 100% stake in Iluminar Media Private Limited (LBB) for a consideration of Rs. 292.75 million. Accordingly, effective such date LBB had become a wholly owned subsidiary of the Company. During the quarter, the Company has completed the process of Purchase Price Allocation (PPA) in accordance with Ind AS 103 Business Combinations. Accordingly, as on the acquisition date, it has recognized the carrying amount of assets and liabilities of the subsidiary and the excess of purchase consideration over the net assets acquired amounting to Rs. 312.06 million has been allocated to certain intangibles of Rs. 176.89 million and goodwill of Rs. 135.17 million. 5.The Board of Directors at its meeting held on October 03, 2022 approved issue of bonus shares, in proportion of 5:1, i.e., 5 bonus equity shares of Re 1 each for every 1 fully paid-up equity share held as on the record date. Subsequently, pursuant to the approval by the Members of the Company on November 02, 2022 through Postal Ballot, the Company allotted 237,35,63,075 equity shares of Re 1/- each as fully paid-up bonus equity shares on November 12, 2022 to the eligible equity shareholders. Consequent to the bonus issue, the total paid up share capital of the Company increased from Rs. 474.71 million to Rs. 2,848.28 million. Earnings Per Share for all periods presented have been adjusted accordingly. Also, the Board of Directors approved reclassification of Authorized Share Capital of the Company from Rs. 3,250 million comprising of 275,00,00,000 equity shares of Re 1 each and 50,00,00,000 preference shares of Re 1 each, to Rs. 3,250 million comprising of 325,00,00,000 Equity Shares of Re 1 and the same was approved by Members of the Company on November 02, 2022 through Postal Ballot. 6.Previous period figures have been regrouped wherever found necessary, to conform to the current period classification. Other Expenses 4065830000.00 Remeasurements of defined benefit liability 740000.00 740000.00 190000.00 Exchange differences in translating the financial statements of foreign operations, net 1600000.00 1600000.00 0.00