5308432026-01-012026-03-315308432026-03-315308432025-03-315308432025-04-012026-03-315308432026-01-012026-03-31in-capmkt:OtherExpenses1Member5308432025-04-012026-03-31in-capmkt:OtherExpenses1Member5308432026-03-31OtherNoncurrentFinancialAssetsDomain15308432026-03-31OtherCurrentFinancialAssetsDomain15308432026-03-31OtherCurrentAssetsDomain15308432026-03-31OtherNoncurrentLiabilitiesDomain15308432026-03-31OtherCurrentFinancialLiabilitiesDomain15308432026-03-31OtherCurrentLiabilitiesDomain15308432026-03-31OtherCurrentLiabilitiesDomain25308432026-01-012026-03-31RelatedPartyTransactionDomain15308432025-12-31RelatedPartyTransactionDomain15308432026-03-31RelatedPartyTransactionDomain15308432026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares530843CUPIDNOTLISTEDINE509F01029Cupid LimitedMain BoardEquity2025-04-012026-03-312026-05-152026-04-29INRLakhsQuarterlyFourth quarterSingle segmentPersonal Care2026-05-1515:00:002026-05-1517:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-21https://www.cupidlimited.com/wp-content/uploads/2025/05/RPT_Policy_New_Final.pdffalsefalseThere is no such default on repayment of loans and debt securities during the quarter and hence it is not applicable to the company. <BR> 2026-01-012026-03-31AuditedStandalone11996170001208190001320436000529313000204510000-18716700088134000872400012736000189668000845918000474518000047451800010133700010554000111891000036262700000003626270001077000363704000134466100010.270.26000.270.26Explanatory Notes to the Standalone Financial Results <BR> <BR> 1. The Audited Standalone financial results for the quarter and year ended March 31, 2026 have been presented based on the information complied 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 there under 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> 2. The above Audited Standalone financial results of Cupid Limited the 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 15 May, 2026. <BR> 3. The Chief Operating Decision Maker (CODM), evaluates the company s performance and allocates resources based on the analysis of the various performance indicators of the Company as a single unit. The Company is engaged in manufacturing and trading of Personal Care Products. Accordingly, the Company has only one reportable segment Personal care and disclosures as per Ind AS 108 Operating Segments are not applicable. <BR> 4. The figures of the last quarter in each of the financial years are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the respective financial years. <BR> 5. The statutory auditors of the Company have expressed an unqualified opinion on the audited Standalone financial results for the quarter and year ended March 31, 2026. <BR> 6. The company has valued its investment in GII investment Management Ltd at fair value through profit and loss. Fair value is considered based on the value certified by fund management and valuation report from Independent valuer. <BR> 7. During this quarter, the authorised share capital has been Increased from Rs. 50 crores to Rs. 150 crores consisting of paid up and Issued 134.47 crore approx equity shares of Rs. 1 each. <BR> The board of directors of the company has approved the issue of bonus shares out of free reserves and/or the share premium and/ or the capital redemption reserve account in the ratio of 4 is to 1 that is 4 (four) new fully paid up Equity Shares of Re. 1 each for every 1 (one) existing fully paid-up Equity Shares of Re. 1 each held by the eligible shareholders as on the Record Date. The company has obtained shareholders’ approval via postal ballot on 24 February, 2026 and 1,07,57,28,560 bonus equity shares face value of Rs.1 each were allotted on 10 March, 2026. <BR> 8. The 4.40 Crores convertible warrants (post share split and bonus adjustment) were not exercised within the stipulated time of 18 months (that is by September 13, 2025). Accordingly, the upfront amount of Rs. 96.30 crores received stands forfeited in accordance with Regulation 169(3) of Chapter V of the SEBI (ICDR) Regulations, 2018. Consequently, there has been no equity dilution arising from the said warrants. <BR> <BR> <BR> <BR> <BR> <BR> 9. The Government of India has notified the implementation of four New Labour Codes (NLC) effective November 21, 2025, by consolidating and rationalising several existing labour laws. Based on management evaluation, the Company s existing employee benefit policies are more beneficial than the statutory requirements under the NLC. Consequently, the implementation of the NLC has no significant financial impact on the Company, and the said benefits continues to be recognised in accordance with the 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> 10. The Board of Directors authorised Mr. Aditya Kumar Halwasiya, Chairman and Managing Director, to sign the Audited Standalone financial results of the company for the quarter and year ended March 31, 2026. <BR> 11. The previous period year financial figures have been regrouped rearranged wherever necessary to make them comparable. <BR> 12. The results of the Company are available for investors at https wwwcupidlimited com, httpswwwnseindiacom/ and httpswwwbseindia.com/ <BR> <BR> <BR> <BR> Place: Mumbai For and on behalf of <BR> <BR> Date: 15 May, 2026 Cupid Limited <BR> <BR> <BR> <BR> Mr. Aditya Kumar Halwasiya <BR> Chairman & Managing Director <BR> 2025-04-012026-03-31AuditedStandalone357708800033692600039140140001114744000598597000-23189800031820500028073000512320006100930002489046000142496800001424968000323213000191100003423230000108264500000001082645000-110100010815440001344661000131638260000.810.79000.810.79Other Expenses including Repairs and Maintainance189668000Other Expenses including Repairs and Maintainance610093000669697000253783000017560007486940000659400075528800016805240007004160000100791900016866740001777810009100001603770003033661000120323000385440000055349240001344661000316382600045084870004508487000121654000121654000112700002704700038236000198207000388061000211974000929810003049550005163100074464700048271000245640001074800082823000010264370005534924000Other non-current financial assets Security Deposit6594000Other current financial assets160377000Other current assets120323000Lease Liabilities38236000Other current financial liabilities51631000Lease Liabilities15832000Other current liabilities3243900024119000-283698000-44541900001833600000437200002784630000204870000494650001767000162100002324200000001336000-152651000000-2690000-4588290009661390000180498000032444000004612010000000000002469270008774510006597500000000000000000001804980000-46410800028093900000000032550000385846000247400014215000019394000003530180001095158000010951580005915160001686674000-107700011010001077000-1101000Cupid Limited******Aditya Kumar Halwasiya******Promoter and Chairman and Managing DirectorRemuneration0As approved by the Board / NRC / Shareholders6148000006148000AuditedtrueChaturvedi Sohan & Co.true2027-08-31