Cupid Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

Explanatory Notes to the Standalone Financial Results: -

1.The unaudited Standalone financial results for the quarter ended June 30, 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.

2.The above Unaudited 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 7 August, 2026.

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.

4.The Company has made a long-term strategic investment in Baazar Style Retail Limited by subscribing to its fully convertible warrants to be converted into equity share within 18 months from the date of issue. The warrants and equity shares arising upon conversion thereof, represent one continuing strategic equity share investment. The Company has made an irrevocable election to measure this investment at fair value through Other Comprehensive Income at initial recognition, under IND AS 109, reflecting the Company s intention to hold the investment for long-term strategic purposes.

5.The figures for the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of full financial year and the unaudited published figures up to the nine months of the financial year ended 31st March 2026, which were subjected to limited review by the statutory auditors.

6.The statutory auditors of the Company have expressed an unqualified opinion on the unaudited Standalone financial results for the quarter ended June 30, 2026.

7.The Board of Directors authorised Mr. Aditya Kumar Halwasiya, Chairman and Managing Director, to sign the Unaudited Standalone financial results of the company for the quarter ended June 30, 2026.
8.The previous period / year financial figures have been regrouped / rearranged wherever necessary to make them comparable.
9. The results of the Company are available for investors at https://www.cupidlimited.com/, https://www.nseindia.com/ and https://www.bseindia.com/