5433842025-10-012025-12-315433842025-04-012025-12-315433842025-10-012025-12-31in-capmkt:OtherExpenses1Member5433842025-10-012025-12-31in-capmkt:OtherExpenses2Member5433842025-10-012025-12-31in-capmkt:OtherExpenses3Member5433842025-10-012025-12-31in-capmkt:OtherExpenses4Member5433842025-10-012025-12-31in-capmkt:OtherExpenses5Member5433842025-10-012025-12-31in-capmkt:OtherExpenses6Member5433842025-10-012025-12-31in-capmkt:OtherExpenses7Member5433842025-10-012025-12-31in-capmkt:OtherExpenses8Member5433842025-10-012025-12-31in-capmkt:OtherExpenses9Member5433842025-10-012025-12-31in-capmkt:OtherExpenses10Member5433842025-04-012025-12-31in-capmkt:OtherExpenses1Member5433842025-04-012025-12-31in-capmkt:OtherExpenses2Member5433842025-04-012025-12-31in-capmkt:OtherExpenses3Member5433842025-04-012025-12-31in-capmkt:OtherExpenses4Member5433842025-04-012025-12-31in-capmkt:OtherExpenses5Member5433842025-04-012025-12-31in-capmkt:OtherExpenses6Member5433842025-04-012025-12-31in-capmkt:OtherExpenses7Member5433842025-04-012025-12-31in-capmkt:OtherExpenses8Member5433842025-04-012025-12-31in-capmkt:OtherExpenses9Member5433842025-04-012025-12-31in-capmkt:OtherExpenses10Member5433842025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15433842025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543384NYKAANOTLISTEDINE388Y01029FSN E Commerce Ventures LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-20INRCroresQuarterlyThird quarterSingle segmentNo segment is presented in standalone as Company has availed exemption as per IND AS 1082026-02-0511:10:002026-02-0515:31:00Not applicablefalsefalseThe disclosure for default on loans and debt securities is not applicable to the Company since there are no defaults on loans of the Company during the year under review. <BR> 2025-10-012025-12-31UnauditedStandalone95670000047530000014320000002100000436300000-5840000016250000026700000371000005119000001118200000313800000-2130000029250000027500000482000007570000002168000000000216800000-1600000215200000286250000010.080.08000.080.08Notes <BR> 1 The above Unaudited Standalone Financial Results of the Company for the quarter and nine months ended December 31, 2025 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 05, 2026. <BR> 2 "On November 21, 2025, the Government of India notified four Labour Codes—the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020—thereby consolidating 29 existing labour laws. The Ministry of Labour & Employment subsequently issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from the regulatory changes. <BR> The Company has evaluated and disclosed the incremental impact of these changes based on the best information available, in line with the guidance issued by the Institute of Chartered Accountants of India. Considering the materiality and the regulatory-driven non-recurring nature of the impact, the Company has presented the incremental impact of Rs. 2.13 crore as “Statutory impact of new Labour Codes” under “Exceptional Items” in the standalone financial results for the quarter and nine months ended December 31, 2025. <BR> The Company continues to monitor the finalisation of Central and State Rules, as well as further clarifications from the Government, and will recognise appropriate accounting effects based on such developments, as and when required." <BR> 3 During the year ended March 31,2025, the Company had acquired “Western Wear & Accessories” business for a consideration of Rs. 137.14 crore from its Wholly Owned Subsidiary (WOS) Nykaa Fashion Limited (Formerly known as Nykaa Fashion Private Limited), consequent to which the deferred tax credit of Rs. 20.80 crore was recorded in the year ended March 31, 2025. <BR> There is no impact of aforesaid transactions in the Consolidated Financial Results. <BR> 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. <BR> <BR> <BR> 2025-04-012025-12-31UnauditedStandalone254470000012818000003826500000330000001012200000821000004997000007520000010890000013623000003173400000653100000-213000006318000005950000010430000016380000004680000000000468000000-2000000466000000286250000010.160.16000.160.16Marketing and advertisement expenses231200000Beauty advisor expenses55800000Legal and professional fees33400000Freight expenses35300000Outsource warehouse manpower expense18100000Travelling and conveyance expenses19100000Selling expenses69900000Commission6600000Rent and maintenance expenses7300000Others35200000Marketing and advertisement expenses582500000Beauty advisor expenses152000000Legal and professional fees90400000Freight expenses104600000Outsource warehouse manpower expense54500000Travelling and conveyance expenses50100000Selling expenses156700000Commission20700000Rent and maintenance expenses17300000Others133500000Remeasurements of defined benefit plans-2100000-2100000Remeasurements of defined benefit plans-2700000-2700000-500000-700000-1600000-2000000