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United Sales LimitedSMEEquity2025-04-012026-03-312026-05-092026-05-02INRLakhsHalf YearlyYearlySingle segmentTrading of Lifestyle Products2026-05-0912:00:002026-05-0912:27:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-06-21https://cdn.shopify.com/s/files/1/0709/8400/7851/files/Policy_on_Materiality_or_Related_Party_Transactions_Dealing_with_related_Party_Transactions.pdf?v=1758697529true1falseNot Applicable2025-10-012026-03-31AuditedStandalone1099045000609000011051350000770970000-33541500013301300058723000388940002995090009656940001394410000139441000013944100051684000-1365700038027000101414000000101414000101414000960980001010.5510.551 The figures for the half year ended March 31, 2026 and March 31, 2025 represent the balancing figures between the audited figures for the full financial year and the year-to-date figures up to the respective half year periods, being the unaudited published figures for the half years ended September 30, 2025 and September 30, 2024, respectively. <BR> The above standalone financial results were audited and recommended by the Audit Committee at its meeting held on May 09, 2026. <BR> 2 The above results, published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”), have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 09, 2026. <BR> The financial results have been prepared in accordance with the Accounting Standards (AS) prescribed under Section 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014, issued by the Ministry of Corporate Affairs, and the amendments thereto. <BR> 3 As per the notification issued by the Ministry of Corporate Affairs dated February 16, 2015, companies whose securities are listed on the SME Platform, as referred to in Chapter XB of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, are exempt from the mandatory requirement of adoption of Ind AS. <BR> 4 Purple United Sales Limited has received an amount of Rs. 3,281.04 lakhs as gross proceeds from the Fresh IPO issue of equity shares dated December 18, 2024. The net proceeds, after deducting issue-related expenses, are proposed to be utilized as stated in the objects of the issue, and the utilization thereof is summarized below: <BR> (Rs in Lakhs) <BR> Objects as started In the offer document Projected <BR> utilization in the offer document Actual utilization of funds till March 31, 2026 Balanced amount to be utilized Deviation and variation, if any <BR> Issue Expenses 388.03 388.03 NIL NIL <BR> Working capital requirements 1,800.00 1,800.00 NIL NIL <BR> Expenditure for opening new stores 535.40 535.40 NIL NIL <BR> General Corporate Purpose 557.61 557.26 0.35 NIL <BR> Total 3,281.04 3,280.69 0.35 NIL <BR> 5 The Company is engaged in the business of trading of lifestyle products. Its operations are located and conducted within India. Since the Company’s business activities primarily fall within a single business and geographical segment, no separate disclosure is required under Accounting Standard (AS) 17 – “Segment Reporting”, issued by the Institute of Chartered Accountants of India. <BR> 6 There were no investor complaints received during the period under review. <BR> 7 There were no exceptional or extraordinary items during the reporting periods. <BR> 8 The figures for the corresponding previous half year/annual periods have been regrouped/reclassified, wherever necessary, to make them comparable with the current period figures. <BR> 9 The results will be available on the Company's website "www.purpleunited.com" and at the stock exchange website of NSE Limited "www.nseindia.com". <BR> <BR> <BR> <BR> <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone17063210009024000171534500001244657000-557601000220036000971730006419200044237300015108300002045150000204515000020451500068794000-1622400052570000151945000000151945000151945000960980001066117000015.8115.81Other Expesnes299509000Other Expesnes44237300096098000661170000075726800000129214000001271510008982000265347000737989000906360004157600013221200031878300010813400012971180002319733000315846000000003158460000263570000846000131133000474182000073136000059627100059470000202300050995000018455510002319733000 <BR> <BR> Notes on standalone financial results: <BR> 1 The figures for the Half year ended on 31st March, 2026 and 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and year to date figures up to the first half of the relevant financial year, which were unaudited published figures for half year ended 30" September, 2024 and 30 September, 2025. The above standalone results were audited and recommended by the Audit Committee, at its meeting held on 09th May 2026. <BR> 2 The above results which are published in accordance with regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended ("the Listing Regulation") have been reviewed by Audit Committee and approved by the Board of Directors as their respective meeting held on 9th, May, 2026. The Financial results have been prepared in accordance with the Accounting Standards (AS) as prescribed under section 133 of the Companies Act, 2013 read with rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. <BR> 3 As per Ministry of Corporate Affairs Notification dated 16th, February, 2015. Companies whose securities are listed on SME Platform as referred to in Chapter XB of the SEBI (Issue of Capital and Disclosure Requirements ) Regulations 2018 are exempted from the compulsory requirement of adoption of Ind AS. <BR> 4 Purple United Sales Limited has received an amount of Rs. 3281.04 Lakhs being gross proceeds from Fresh IPO issue of equity share dt 18th December 2024, Net proceeds after issue expenses in relation to such issue are proposed to be utilized and the utilization there of are summarized as below: <BR> (Rs in Lakhs) <BR> Objects as started In the offer document Projected <BR> utilization in the offer document Actual utilization of funds till March 31st, 2026 Balanced amount to be utilized Deviation and variation, if any <BR> Issue Expenses 388.03 388.03 NIL NIL <BR> Working capital requirements 1,800.00 1,800.00 NIL NIL <BR> Expenditure for opening new stores 535.40 535.40 NIL NIL <BR> General Corporate Purpose 557.61 557.26 0.35 NIL <BR> Total 3,281.04 3,280.69 0.35 NIL <BR> 5 The Company is engaged in the business of Trading of lifestyle Products. Its business is located and operated within India, As the Company’s business activity primarily falls within a single business and geographical segment, there are no additional disclosures to be provided in terms of Accounting Standards 17 on ‘Operating Segment' issued by the "Institute of Chartered Accountants of India" . <BR> <BR> <BR> 6 There were no investor complaints received during the period under review. <BR> 7 There were no exceptional and Extra Ordinary items for the reporting periods. <BR> 8 The figures for the corresponding previous periods half year/annual have been regrouped/reclassified wherever necessary. <BR> 9 The results will be available on the Company's website "www.purpleunited.com" and at the stock exchange website of NSE Limited "www.nseindia.com". <BR> <BR> <BR> <BR> <BR> <BR> Other long term liabilities127151000Other current liabilities318783000Other Non-Current Assets131133000Other Current Assets5099500009717300064192000000000310870000192452000-5567470008650000-939240005738100020232200017984000-364334000-1718820003263300000040661000-84831000-9285900000-92859000000000000227671000000000000-1038360000-33150700000-33150700000051959300097173000000042242000000422420000-19460000-194600078930005947000Purple United Sales Limited******Jatinder Dev Seth******Managing DirectorRemuneration0As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders374700000Purple United Sales Limited******Jatinder Dev Seth******Managing DirectorAny other transactionDirector's Loan ( Repaid )100000000None100676000279900027646000Purple United Sales Limited******Jatinder Dev Seth******Managing DirectorAny other transactionDirector's Loan ( Received )100000000None11302400000Purple United Sales Limited******Jatinder Dev Seth******Managing DirectorInterest paid5000000None157600000Purple United Sales Limited****** Bhawna Seth******Whole-time DirectorRemuneration0As approved by the Nomination and Remuneration Committee, Board of Directors and Shareholders374700000Purple United Sales Limited****** Bhawna Seth******Whole-time DirectorAny other transactionDirector's Loan ( Repaid )50000000None2085300033800012245000Purple United Sales Limited****** Bhawna Seth******Whole-time DirectorAny other transactionDirector's Loan ( Received )50000000None3070000000Purple United Sales Limited****** Bhawna Seth******Whole-time DirectorInterest paid2500000None28800000Purple United Sales Limited******InnovationM Mobile And Web Technologies Pvt Ltd******PromoterAny other transactionPromoter Loan ( Repaid )20000000None01048700013087000Purple United Sales Limited******InnovationM Mobile And Web Technologies Pvt Ltd******PromoterAny other transactionPromoter Loan ( Received )30000000None260000000Purple United Sales Limited******InnovationM Mobile And Web Technologies Pvt Ltd******PromoterInterest paid3000000None52700000Purple United Sales Limited******Jaydee Enterprises******Sole Proprietor (Director Interested)Purchase of goods or services500000None000Purple United Sales Limited******Naresh Kumar******Chief Financial OfficerRemuneration0As approved by the Nomination and Remuneration Committee and Board of Directors158200000Purple United Sales Limited******Ayati Gupta******Company SecretaryRemuneration0As approved by the Nomination and Remuneration Committee and Board of Directors65000000Purple United Sales Limited******Niraj Rajpal******Non-executive DirectorAny other transactionSitting fees0As approved by the Board of Directors5500000Purple United Sales Limited******Pankaj Lal Gupta****** Independent DirectorAny other transactionSitting fees0As approved by the Board of Directors7500000Purple United Sales Limited******Vishal Sharma****** Independent DirectorAny other transactionSitting fees0As approved by the Board of Directors9000000Purple United Sales Limited******Tarun Anand****** Independent DirectorAny other transactionSitting fees0As approved by the Board of Directors8500000280275000AuditedtrueM/s. NGMKS & Associatestrue2029-04-30Preferential Issues2024-12-163281040002026-03-31falsefalseNo Comments from Audit CommitteeNo Comments from AuditorsJatinder Dev SethManaging DirectorNoida2026-05-09Working capital requirementNA18000000001800000000Expenditure for opening new storesNA535400000535400000General corporate purposesNA5576100005572600000.35 Lakhs is balance available in Escrow Account.Issue ExpensesNA388030000388030000