5308432026-01-012026-03-315308432026-03-315308432025-03-315308432025-04-012026-03-315308432026-01-012026-03-31in-capmkt:OtherExpenses1Member5308432025-04-012026-03-31in-capmkt:OtherExpenses1Member5308432026-03-31OtherNoncurrentFinancialAssetsDomain15308432026-03-31OtherCurrentFinancialAssetsDomain15308432026-03-31OtherCurrentAssetsDomain15308432026-03-31OtherNoncurrentLiabilitiesDomain15308432026-03-31OtherCurrentFinancialLiabilitiesDomain15308432026-03-31OtherCurrentLiabilitiesDomain15308432026-03-31OtherCurrentLiabilitiesDomain25308432026-01-012026-03-31AuditorDomain1iso4217: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 opinion2026-01-012026-03-31AuditedConsolidated11996170001208190001320436000529313000204510000-18716700088134000872400012736000189670000845920000474516000047451600010133700010554000111891000036262500000003626250001077000363702000362625000010770000134466100010.270.26000.270.26Explanatory Notes to the Consolidated Financial Results <BR> 1. The Audited Consolidated 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 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 15 May, 2026. <BR> 3. 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 Personal care and disclosures as per Ind AS 108 Operating Segment 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 Group Company have expressed an unqualified opinion on the Audited Consolidated financial results for the quarter and year ended March 31, 2026. <BR> 6. There is no transfer of funds for share capital contribution of Cupid Invesco limited as it is in the process of RBI approvals. <BR> 7. 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> 8. 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 means 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 24th February, 2026 and 1,07,57,28,560 bonus equity shares face value of Rs.1 each were allotted on 10th March, 2026. <BR> 9. 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> 10. 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 Group 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 Group Company, and the said benefits continues 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> 11. The Board of Directors authorised Mr. Aditya Kumar Halwasiya, Chairman & Managing Director, to sign the Audited Consolidated financial results of the company for the quarter and year ended March 31, 2026. <BR> 12. The previous period year financial figures have been regrouped rearranged wherever necessary to make them comparable. <BR> 13. The results of the Company are available for investors at https wwwcupidlimited com, httpswwwnseindiacom/ and httpswwwbseindia.com/ <BR> <BR> <BR> <BR> <BR> Place: Mumbai For and on behalf of <BR> <BR> Date: 15th May, 2026 Cupid Limited <BR> <BR> <BR> <BR> Mr. Aditya Kumar Halwasiya <BR> Chairman & Managing Director <BR> 2025-04-012026-03-31AuditedConsolidated357708800033692600039140140001114744000598597000-23189800031820500028073000512320006104030002489356000142465800001424658000323213000191100003423230000108233500000001082335000-1101000108123400010823350000-110100001344661000131633970000.810.79000.810.79Other Expenses including Repair and Maintainance189670000Other Expenses including Repair and Maintainance61040300066969700025378300000175600000074647100000659400075306500016783010007004160000100791900016866740001777810004510001603770003033202000120323000385394100055322420001344661000316339700045080580004508058000121654000000121654000112700002704700038236000198207000388061000211974000933040003052780004905500074239400048271000245640001074800082597700010241840005532242000Other Financial Asset Secutity Deposit6594000Other Financial asset160377000Other current assets120323000Lease Liabilites38236000Other current financial liabilities49055000Lease Liability15833000Other current liabilities3243800024119000-283698000-44541900001833600000440200002787880000204870000494640001767000162100002288600000001336000-152651000000-2690000-4588310009658270000180498000032413100004611980000000000002469240008774510006597500000000000000000001804980000-46410800028094200000000032550000385846000247400014215000019394000003530180001095158000010951580005915160001686674000-107700011010001077000-1101000AuditedtrueChaturvedi Sohan & Co.true2027-08-31