5308432025-10-012025-12-315308432025-04-012025-12-315308432025-10-012025-12-31in-capmkt:OtherExpenses1Member5308432025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares530843CUPIDNOTLISTEDINE509F01029Cupid LimitedMain BoardEquity2025-04-012026-03-312026-01-292026-01-09INRLakhsQuarterlyThird quarterSingle segmentPersonal Care2026-01-2914:10:002026-01-2916:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated9349540001088630001043817000197840000208458000-548580008018400061140001302200016032000061108000043273700004327370009107100013327000104398000032833900000003283390000328339000000026846700011.221.22001.221.22Explanatory Notes to the Consolidated Financial Results <BR> <BR> The Unaudited Consolidated financial results for the Quarter and Nine Months ended 31 December 2025 have been presented based on the information compiled by the management in accordance with the Indian Accounting Standards Ind AS notified under section 133 of the Companies Act 2013 the Act read with relevant rules issued thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulations as amended. <BR> <BR> The above Unaudited Consolidated financial results of Cupid Limited the Group Company have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Directors at its meeting held on 29 January 2026. <BR> <BR> The Chief Operating Decision Maker CODM evaluates the Group Company’s performance and allocates resources based on the analysis of the various performance indicators of the Group Company as a single unit. The Group Company is engaged in manufacturing and trading of Personal Care Products. Accordingly the Group Company has only one reportable segment namely Personal Care and disclosures as per Ind AS 108 Operating Segments are not applicable. <BR> <BR> The statutory auditors of the Group Company have expressed an unqualified opinion on the Unaudited Consolidated financial results for the Quarter and Nine Months ended 31 December 2025. <BR> <BR> The Board of Directors in its meeting held on 29 January 2026 approved and recommended subject to shareholder approval through Postal Ballot the issue of bonus equity shares in the ratio of four is to one that is four fully paid up equity shares of face value Rupee One each for every one fully paid up equity share of face value Rupee One each held by the shareholders as on the record date to be determined. <BR> <BR> The Government of India has notified the implementation of four New Labour Codes effective November 21 2025 by consolidating and rationalising several existing labour laws. Based on management evaluation the Group Company’s existing employee benefit policies are more beneficial than the statutory requirements under the New Labour Codes. Consequently the implementation of the New Labour Codes has no significant financial impact on the Group Company and the said benefits continue to be recognised in accordance with the Group Company’s policy and applicable Indian Accounting Standards. Further upon notification of the relevant rules by the appropriate authorities the same will be reviewed for the impact if any. <BR> <BR> The Board of Directors authorised Mr Aditya Kumar Halwasiya Chairman and Managing Director to sign the Unaudited Consolidated financial results of the Company for the Quarter and Nine Months ended 31 December 2025. <BR> <BR> The previous period or year financial figures have been regrouped or rearranged wherever necessary to make them comparable. <BR> <BR> The results of the Company are available for investors at www cupidlimited com www nseindia com and www bseindia com. <BR> <BR> Place Mumbai <BR> Date 29 January 2026 <BR> <BR> For and on behalf of <BR> Cupid Limited <BR> <BR> Mr Aditya Kumar Halwasiya <BR> Chairman and Managing Director2025-04-012025-12-31UnauditedConsolidated23774710002161080002593579000585431000394087000-447310002300710001934900038496000420733000164343600095014300009501430002218760008556000230432000071971100000007197110002178000721889000000026846700012.682.67002.682.67Other Expenses160320000Other Expenses4207330000-2911000073300002178000