Cupid Limited — Quarter ended 31st March, 2026 (and year ended 31st March, 2026)
| S.No. | Particulars | Quarter Ended On | Year Ended On |
|---|---|---|---|
| 31-Mar-2026 | 31-Mar-2026 | ||
| (Audited) (Refer Note 4) | (Audited) | ||
| 31-Dec-2025 | 31-Mar-2025 | ||
| (Unaudited) | (Audited) (Refer Note 4) | ||
| 31-Mar-2025 (Audited) | |||
| ——- | ———————————————— | —————————————— | —————————– |
| 1 | Revenue from operation | 11,996.17 | 35,770.88 |
| 2(a) | Other Non-operation Incomes | 326.63 | 1,740.53 |
| 2(b) Change in Fair Value of Investment | 881.56 | 1,628.73 | |
| ——- | ———————————————— | —————————————— | —————————– |
| Total Income | 13,204.36 | 39,140.14 | |
| 3 | Expenses | ||
| a) | Cost of Material Consumed | 5,293.13 | 11,147.44 |
| b) | Purchase of Stock-In-Trade | 2,045.10 | 5,985.97 |
| c) | Change in Inventories | (1,871.67) | (2,318.98) |
| d) | Employee benefit expenses | 881.34 | 3,182.05 |
| e) | Finance costs | 87.24 | 280.73 |
| f) | Depreciation | 127.36 | 512.32 |
| g) | Other Expenses | 1,896.68 | 6,100.93 |
| ——- | ———————————————— | —————————————— | —————————– |
| Total Expenses | 8,459.18 | 24,890.46 | |
| 4 | Profit from Continuing Operation Before Exceptional items and Taxes | 4,745.18 | 14,249.67 |
| 5 | Profit From Ordinary Activities Before Tax | 4,745.18 | 14,249.67 |
| 6 | Less : Tax Expenses | ||
| a) | Income tax for current quarter/ year | 1,013.37 | 3,232.13 |
| b) | Short / (Excess) provision of earlier years | – | – |
| c) | Deferred Tax Expenses / (Credit) | 105.54 | 191.10 |
| 7 | Net Profit / (Loss) From Ordinary Activities after tax for the period | 3,626.27 | 10,826.44 |
| 8 | Other Comprehensive Income / (Loss) (Net of Tax) | ||
| a) | Item that will not be reclassified to profit and loss account | ||
| (i) | Remeasurement of employee defined benefit obligation | 14.40 | (14.71) |
| (ii) | Income Tax relating to items that will not be reclassified to profit or loss | (3.63) | 3.70 |
| 9 | Total Comprehensive Income (after tax) for the period | 3,637.04 | 10,815.43 |
| 10 | Paid up Equity Share Capital | 13,446.61 | 13,446.61 |
| (Face value Rs. 1 / -) | |||
| 11 | Earning Per Share (EPS) | ||
| (a) | Basic EPS (Amount is ₹) | 0.27* | 0.81 |
| (b) | Diluted EPS (Amount is ₹) | 0.26* | 0.79 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, Plant and Equipment | 6,193.74 | 6,028.20 |
| Right of use of Asset | 503.23 | 628.53 |
| Capital Work In Progress | 2,537.83 | 649.15 |
| Intangible assets | 17.56 | 5.24 |
| Financial Non – Current Assets | ||
| Non Current Investments | 7,486.94 | 1,588.21 |
| Other financial assets | 65.94 | 112.48 |
| Other non-current assets | – | – |
| Total Non – Current Assets | 16,805.24 | 9,011.81 |
| Current assets | ||
| Inventories | 7,004.16 | 4,167.18 |
| Financial Current Assets | ||
| Trade receivables | 10,079.19 | 6,703.20 |
| Current Investments | – | 8,685.90 |
| Cash and cash equivalents | 16,866.74 | 5,915.16 |
| Bank balances other than cash & cash equivalents | 1,777.81 | 942.20 |
| Short Term Loan | 9.10 | 52.82 |
| Other financial assets | 1,603.77 | 339.28 |
| Other current assets | 1,203.23 | 1,386.59 |
| Total Current Assets | 38,544.00 | 28,192.33 |
| Total Assets | 55,349.24 | 37,204.14 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share capital | 13,446.61 | 2,684.67 |
| Other Equity | 31,638.26 | 31,538.84 |
| Total Equity | 45,084.87 | 34,223.51 |
| LIABILITIES | ||
| Non-current liabilities | ||
| Provisions | 112.70 | 253.08 |
| Deferred tax liabilities (net) | 270.47 | 83.08 |
| Lease Liabilities | 382.36 | 502.52 |
| Borrowings | 1,216.54 | – |
| Financial Liabilities | – | – |
| Total Non Current Liabilities | 1,982.07 | 838.68 |
| Current liabilities | ||
| Financial Current Liabilities | ||
| Current Borrowings | 3,880.61 | 1,263.43 |
| Trade payables | ||
| i) Total Outstanding dues of Micro, Small and Medium Enterprises | 2,119.74 | – |
| ii) Total Outstanding dues of Vendors other than above | 929.81 | 125.16 |
| Other financial liabilities | 516.31 | 283.90 |
| Lease Liabilities | 158.34 | 133.09 |
| Provisions | 245.65 | 100.07 |
| Other current liabilities | 324.39 | 119.52 |
| Income tax liabilities (Net) | 107.48 | 116.77 |
| Total Current Liabilities | 8,282.33 | 2,141.94 |
| Total Equity and Liabilities | 55,349.24 | 37,204.14 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| Operating activities | ||
| Net Profit/(Loss) before Tax | 14,249.68 | 5,490.24 |
| Adjustments to reconcile profit before tax to net cash inflow from operating activities | ||
| Finance Cost | 241.19 | 205.19 |
| Depreciation, amortisation and Impairment of Assets | 512.32 | 447.58 |
| Derecognition of ROU & Lease Liabilities | (2.69) | – |
| Fair value gain on Non current investment | (1,437.90) | – |
| Unrealised/realised Income on Mutual Fund | (88.61) | (179.16) |
| Interest Income | (1,804.98) | (1,580.37) |
| ESOP expenses | 13.36 | 143.39 |
| Expected credit loss & Bad debts | (139.75) | 154.53 |
| Net Adjustments | 11,542.62 | 4,681.40 |
| Working capital adjustments:- | ||
| (Increase) / Decrease in Inventories | (2,836.98) | (2,601.95) |
| (Increase) / Decrease in Other Loans and advances | 43.72 | (34.32) |
| (Increase) / Decrease in Other current assets | 183.36 | (617.83) |
| (Increase) / Decrease in Trade and other Receivables | (4,454.19) | (2,059.79) |
| Increase / (Decrease) in Provision | 16.21 | 580.98 |
| Increase / (Decrease) in Trade Payables | 2,924.38 | 120.51 |
| Increase / (Decrease) in Other financial liabilities | 232.42 | 129.96 |
| Increase / (Decrease) in Other Current Liabilities | 204.87 | 17.43 |
| Net Working Capital Adjustments | 7,856.41 | 216.39 |
| Income taxes paid | (3,244.40) | (1,329.91) |
| Net cash flow from operating activities | 4,612.00 | (1,113.52) |
| Investing activities | ||
| Purchase of property, plant and equipment | (2,469.24) | (1,945.83) |
| Interest Income | 1,804.98 | 1,580.37 |
| Bank Deposits (Placed)/ Matured | (659.75) | 295.48 |
| Proceed from sale of Mutual Fund | 8,774.51 | – |
| (Purchase)/Sale of Investments & Fair Value Changes | (4,641.08) | 5,027.48 |
| Investment In Subsidiary | – | (23.22) |
| Increase/(decrease) in Non current investments | – | (466.34) |
| Net cash flow used in investing activities | 2,809.43 | 4,467.95 |
| Financing activities | ||
| Proceeds from Long term borrowing | 1,241.28 | – |
| Repayment of long term borrowing | (24.74) | – |
| Interest paid on Long Term Borrowings | (38.25) | – |
| Short Term Borrowings | 2,617.18 | 73.42 |
| Interest Paid on Short Term Borrowings | (155.69) | (96.11) |
| Finance cost on lease liabilities | (47.25) | (39.91) |
| Principal payment of lease liabilities | (94.90) | (85.01) |
| Allotment of Equity Shares under ESOP | 32.55 | 1.12 |
| Net cash flow from financing activities | 3,530.17 | (146.49) |
| Increase in cash and cash equivalents | 10,951.61 | 3,207.92 |
| – Cash and cash equivalents at the beginning of the year (Note 9) | 5,915.16 | 2,707.22 |
| – Cash and cash equivalents at the end of the year (Note 9) | 16,866.74 | 5,915.16 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, Plant and Equipment | 6,193.74 | 6,028.20 |
| Right of use of Asset | 503.23 | 628.53 |
| Capital Work In Progress | 2,537.83 | 649.15 |
| Intangible assets | 17.56 | 5.24 |
| Financial Non – Current Assets | ||
| Non Current Investments | 7,464.71 | 1,565.98 |
| Other financial assets | 65.94 | 112.48 |
| Other non-current assets | – | – |
| Total Non – Current Assets | 16,783.01 | 8,989.58 |
| Current assets | ||
| Inventories | 7,004.16 | 4,167.18 |
| Financial Current Assets | ||
| – Trade receivables | 10,079.19 | 6,703.20 |
| – Current Investments | – | 8,685.90 |
| – Cash and cash equivalents | 16,866.74 | 5,915.16 |
| – Bank balances other than cash & cash equivalents | 1,777.81 | 942.20 |
| – Short Term Loan | 4.51 | 48.53 |
| – Other financial assets | 1,603.77 | 339.28 |
| Other current assets | 1,203.23 | 1,386.59 |
| Total Current Assets | 38,539.41 | 28,188.00 |
| Total Assets | 55,322.42 | 37,177.58 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share capital | 13,446.61 | 2,684.67 |
| Other Equity | 31,633.97 | 31,534.56 |
| Total Equity | 45,080.58 | 34,219.23 |
| LIABILITIES | ||
| Non-current liabilities | ||
| Provisions | 112.70 | 253.08 |
| Deferred tax liabilities (net) | 270.47 | 83.08 |
| Lease Liabilities | 382.36 | 502.52 |
| Borrowings | 1,216.54 | – |
| Financial Liabilities | – | – |
| Total Non Current Liabilities | 1,982.07 | 838.68 |
| Current liabilities | ||
| Financial Current Liabilities | ||
| Current Borrowings | 3,880.61 | 1,263.43 |
| Trade payables |