NYKAA2023-07-012023-09-30 NYKAA2023-07-012023-09-30 NYKAA2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member NYKAA2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member NYKAA2023-09-30 NYKAA2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NYKAA2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NYKAA2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member NYKAA2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543384 NYKAA NOTLISTED FSN E Commerce Ventures Limited Equity 2023-04-01 2024-03-31 2023-11-06 2023-10-26 INR Millions Half yearly 14:07:00 15:40:00 2023-11-06 2023-11-06 true Cash Flow Indirect Not applicable Single segment Omnichannel 2023-07-01 2023-09-30 Unaudited Consolidated 15070240000.00 85730000.00 15155970000.00 155060000.00 5530250000.00 2888690000.00 1363200000.00 213090000.00 546360000.00 4326750000.00 15023400000.00 132570000.00 0.00 132570000.00 215860000.00 -176180000.00 39680000.00 0.00 92890000.00 0.00 0.00 0.00 -14890000.00 78000000.00 -5160000.00 72840000.00 58460000.00 19540000.00 53200000.00 19640000.00 2853730000.00 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 and half year ended September 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 November 6, 2023. 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 of Rs 2,161.24 million (inclusive of taxes) were 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. The utilization of IPO proceeds of Rs. 6,045.72 million (net of IPO expenses of Rs. 254.28 million) is summarized below: a) Amount to be utilised as per prospectus-Rs.6045.72 Mn b) Utilisation upto Sep 30, 2023 - Rs.5839.40 Mn c) Unutilised as on Sep 30, 2023-Rs. 206.32 Mn Net proceeds unutilized as of September 30, 2023, were temporarily invested in deposits with scheduled commercial banks. 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. 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 (five) bonus equity shares of Re 1 each for every 1 (one) 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 (Two Hundred and Seventy-Five Crores) equity shares of Re 1 each and 50,00,00,000 (Fifty Crores) preference shares of Re 1 each, to Rs. 3,250 million comprising of 325,00,00,000 (Three Hundred and Twenty-Five Crores) Equity Shares of Re 1/- (Rupee One) and the same was approved by Members of the Company on November 02, 2022 through Postal Ballot. 4.Previous period figures have been regrouped wherever found necessary, to conform to the current period classification. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 29288480000.00 152940000.00 29441420000.00 341060000.00 15312230000.00 952700000.00 2748960000.00 398570000.00 1065560000.00 8392580000.00 29211660000.00 229760000.00 0.00 229760000.00 452090000.00 -379780000.00 72310000.00 0.00 157450000.00 0.00 0.00 0.00 -25200000.00 132250000.00 -3010000.00 129240000.00 91490000.00 40760000.00 88380000.00 40860000.00 2853733000.00 1 0.03 0.03 0.00 0.00 0.03 0.03 Other Expenses 4326750000.00 Other Expenses 8392580000.00 182600000.00 5083580000.00 8520000.00 0.00 610650000.00 1009090000.00 254590000.00 0.00 0.00 356000000.00 0.00 0.00 417870000.00 773870000.00 2258390000.00 543720000.00 10542410000.00 10937070000.00 0.00 1764150000.00 259630000.00 1193950000.00 0.00 2723340000.00 5941070000.00 3938040000.00 20816180000.00 31358590000.00 2853730000.00 11059050000.00 13912780000.00 14095380000.00 470000.00 0.00 1766890000.00 1767360000.00 108650000.00 0.00 0.00 0.00 1876010000.00 6596020000.00 2877650000.00 5255620000.00 14729290000.00 570370000.00 87540000.00 0.00 0.00 15387200000.00 0.00 0.00 17263210000.00 31358590000.00 Previous period figures have been regrouped wherever found necessary, to conform to the current period classification. 398570000.00 -885670000.00 -128840000.00 0.00 -701030000.00 -250000.00 -16860000.00 -261000000.00 0.00 239330000.00 0.00 -85720000.00 0.00 1065560000.00 0.00 -19300000.00 0.00 -57840000.00 0.00 2210000.00 0.00 0.00 46900000.00 0.00 0.00 0.00 -19700000.00 0.00 0.00 -423640000.00 -193880000.00 0.00 0.00 -106840000.00 592620000.00 0.00 -893340000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 516890000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 103600000.00 0.00 0.00 0.00 0.00 0.00 0.00 85150000.00 0.00 0.00 0.00 -328140000.00 0.00 0.00 62860000.00 0.00 0.00 0.00 0.00 0.00 1996020000.00 3140000.00 162110000.00 548600000.00 0.00 277690000.00 0.00 0.00 1067340000.00 -154140000.00 0.00 -154140000.00 413770000.00 259630000.00 Remeasurements of defined benefit liability -5120000.00 Remeasurements of defined benefit liability -4380000.00 -5120000.00 -4380000.00 -1100000.00 -910000.00 Exchange differences in translating the financial statements of foreign operations, net -1140000.00 Exchange differences in translating the financial statements of foreign operations, net 460000.00 -1140000.00 460000.00 0.00 0.00