- Category
- Micro (2022-23)
- Udyam number
- UDYAM-DL-11-0038665

About Tempt Smart Private Limited
Data last updated:
Tempt Smart Private Limited is a private limited company based in Delhi, India. It operates in the electronics retail and distribution segment of the consumer electronics and durables sector. It was incorporated on 13 June 2022.
The company is registered with the Registrar of Companies (ROC), Delhi, under CIN U51909DL2022PTC399886. Its GSTIN is 07AAJCT4566C1Z9 (Delhi). The company holds 5 GST registrations, all of them active.
The company has an authorised share capital of ₹10 Lakh and a paid-up capital of ₹10 Lakh. It is led by directors including Gaurav Khetterpal and Ankit Khetterpal.
Its last annual general meeting (AGM) was held on 30 September 2025, and its latest financial statements are for the year ended 31 March 2025. The registered office is at A – 24 Basement Vishal Enclave Rajouri Garden, Delhi, India – 110027.
As per the financials filed for FY 2024, the company reported a revenue of ₹8.29 Cr, reflecting significant growth compared to the previous year. For the same year it recorded a net loss of ₹1.09 Cr (net margin -13.2%) and EBITDA of -₹85.37 Lakh (EBITDA margin -10.3%).
The company has about 12 employees on its provident fund (EPFO) records.
The company is associated with 1 brand: Tempt India. Court records list 11 cases involving the company, including 8 filed by the company and 3 filed against it; 9 cases are pending.
Tempt Smart Private Limited is registered as a micro enterprise under the Udyam registration framework (Reg. No. UDYAM-DL-11-0038665). For more details, the company can be reached via its website temptindia.com.
Company details
Recognitions & Rankings of Tempt Smart
Contact details
Tempt Smart Private Limited's registered office is in Delhi, Delhi. Its website is temptindia.com. Its e-mail address and telephone number are in the company report.
- Email
- Telephone
- Website
- Social Media
- Registered AddressA – 24 Basement Vishal Enclave Rajouri Garden, Delhi, India – 110027
- IndustryConsumer Electronics & Durables, Electronic Appliances Retail & Distribution
To see the full contact details of Tempt Smart Private Limited, buy the company report.
- Company details, directors and signatories
- Historical financials and ratios
- Shareholding pattern and group structure
- Charges with holder and property details
- Legal cases, compliance and MCA filings
Brands
Tempt Smart operates one associated brand: Tempt India. Each brand links to its own profile.
| Brand | Description | Website |
|---|---|---|
| Operates a direct-to-consumer brand offering audio devices. | temptindia.com |
Business activity
The main business activity of Tempt Smart is trade. In detail, this covers retail trading.
| Main activity group code | Main activity | Business activity code | Business activity | Share of turnover |
|---|---|---|---|---|
| G | Trade | G2 | Retail Trading |
To see the full business activity and turnover split of Tempt Smart Private Limited, buy the company report.
Financials of Tempt Smart Private Limited
FY 2025 filings availableTempt Smart Private Limited reported revenue of ₹8.29 Cr (up 635% YoY) for FY 2024.
Compounded Annual Growth Rate (CAGR)
Revenue rose 635% in the latest year. EBITDA fell 89% in the latest year. All are worked out from the filed statements.
Financial Statement Summary
| Metrics | FY 2023-24 | FY 2022-23 |
|---|---|---|
| Profit and Loss Statement | ||
| Revenue from Operations | ||
| Other Income | ||
| Total Revenue | ||
| Cost of Materials Consumed | ||
| Employee Benefit Expense | ||
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| Depreciation and Amortisation | ||
| Other Expenses | ||
| Total Expenses | ||
| EBITDA | -₹85.37 Lakh | |
| Profit Before Tax | ||
| Tax Expense | ||
| Net Profit (PAT) | -₹1.09 Cr | |
| Balance Sheet | ||
| Share Capital | ||
| Reserves and Surplus | ||
| Net Worth (Total Equity) | ||
| Long-term Borrowings | ||
| Short-term Borrowings | ||
| Trade Payables | ||
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| Fixed Assets | ||
| Investments | ||
| Inventories | ||
| Trade Receivables | ||
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Financial Ratios
| Metrics | FY 2023-24 | FY 2022-23 |
|---|---|---|
| Profitability | ||
| EBITDA Margin | -10.3% | |
| Net Profit Margin | -13.2% | |
| Return on Equity (ROE) | ||
| Return on Capital Employed (ROCE) | ||
| Return on Assets (ROA) | ||
| Liquidity and Debt | ||
| Current Ratio | ||
| Quick Ratio | ||
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| Efficiency and Growth | ||
| Asset Turnover | ||
| Receivable Days | ||
| Payable Days | ||
| Inventory Days | ||
| Revenue Growth | ||
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To see the full financial statements and ratios of Tempt Smart Private Limited, buy the company report.
Board of directors of Tempt Smart Private Limited
Tempt Smart has 3 directors on record. No former directors are listed.
| Name | Designation | Appointment Date | Tenure | Status |
|---|---|---|---|---|
| Gaurav Khetterpal Also directs: Gta Ventures LLP, Khetterpal Hotels Private Limited, Sidhant Investment Consultants Private Limited. and 2 more | Director | 13 Jun 2022 | 4 Years 4 Months | Current |
| Ankit Khetterpal Also directs: Gta Ventures LLP, Khetterpal Hotels Private Limited, Growlam Office Private Limited and 1 more | Director | 13 Jun 2022 | 4 Years 4 Months | Current |
| Akshay Khetterpal Also directs: Gta Ventures LLP, Khetterpal Hotels Private Limited, Sidhant Investment Consultants Private Limited. and 3 more | Director | 13 Jun 2022 | 4 Years 4 Months | Current |
Auditor
Tempt Smart Private Limited is audited by C.B. BHARGAVA & CO. for the financial year 2023.
| Auditor firm | Financial year | Firm registration number |
|---|---|---|
| C.B. BHARGAVA & CO. | FY 2023 | 001019N |
Shareholding
The shareholding of Tempt Smart Private Limited is on record for FY 2023, split between promoters, domestic institutions, foreign institutions, public shareholders and others.
| Shareholder category | FY 2023 |
|---|---|
| Promoters | |
| Domestic institutional investors (DII) | |
| Foreign institutional investors (FII) | |
| Public | |
| Others |
To see the full shareholding pattern of Tempt Smart Private Limited, buy the company report.
Legal cases
Tempt Smart Private Limited has 11 court cases on record: 8 filed by Tempt Smart, 3 filed against it. 9 cases are pending and 2 are disposed.
Cases by court
| Court | Cases | Against the company | Pending |
|---|---|---|---|
| District courts | 11 | 3 | 9 |
Cases on record (5 of 11)
| Court | Type of case | Party | Status |
|---|---|---|---|
| District court, West, Delhi | Cheque dishonour complaint | Filed by the company against Amit Jain | Pending |
| District court, West, Delhi | Cheque dishonour complaint | Filed by the company against Dzito Ventures Pvt Ltd | Pending |
| District court, Shahdara, Delhi | Court case (Civ Suit) | Filed against the company by Rachna Agarwal Proprietor Ravika Enterprises | Pending |
| District court, West, Delhi | Cheque dishonour complaint | Filed by the company against an individual | Pending |
| District court, West, Delhi | Cheque dishonour complaint | Filed by the company against an individual | Pending |
To see the full case history of Tempt Smart Private Limited, buy the company report.
Case records are compiled from court listings and may lag the court's own records. A case filed against a company is not a finding against it.
MSME payment delays
No delayed payments to MSME suppliers are on our record for Tempt Smart Private Limited; the supplier-wise MSME Form 1 check is in the company report Buy the company report.
Employees & EPFO
Tempt Smart Private Limited has a workforce of 12 employees on its EPFO records as of Mar 28, 2024, across 1 active EPFO establishment.
GST
Tempt Smart has 5 GST registrations: 5 active. The first 4 active GSTINs are listed below.
| GSTIN | State | Status | Registered on |
|---|---|---|---|
| 07AAJCT4566C1Z9 | Delhi | Active | 26 Jun 2022 |
| 27AAJCT4566C1Z7 | Maharashtra | Active | 16 Nov 2023 |
| 29AAJCT4566C1Z3 | Karnataka | Active | 09 Dec 2023 |
| 19AAJCT4566C1Z4 | West Bengal | Active | 30 Dec 2023 |
To see the full GST registrations and return filing status of Tempt Smart Private Limited, buy the company report.
Recent activity
Tempt Smart Private Limited has 3 board changes on record since 2022: 3 appointments. The latest: Akshay Khetterpal was appointed as Director on 13 Jun 2022.
News
Frequently asked questions
Tempt Smart is an active private limited company based in Delhi, India. The company works in electronic appliances retail and distribution, within the consumer electronics and durables industry. It was incorporated on 13 June 2022 (4+ years old) and is registered under CIN U51909DL2022PTC399886.
Tempt Smart has 3 current directors:
- Gaurav Khetterpal - Director
- Ankit Khetterpal - Director
- Akshay Khetterpal - Director
The latest financial statements of Tempt Smart on record with the MCA are for the year ended 31 March 2025. Its last annual general meeting was held on 30 September 2025. Year-wise statements from FY 2023 are in the company report.
The GSTIN of Tempt Smart is 07AAJCT4566C1Z9, registered in Delhi. The company has 5 GST registrations in all, of which 5 are active. Other active GSTINs include 27AAJCT4566C1Z7 (Maharashtra), 29AAJCT4566C1Z3 (Karnataka), 19AAJCT4566C1Z4 (West Bengal).
The CIN (Corporate Identification Number) of Tempt Smart is U51909DL2022PTC399886. It is issued by the Ministry of Corporate Affairs under the Companies Act, 2013, and uniquely identifies the company in India.
Tempt Smart has 11 court cases on record: 8 filed by the company and 3 filed against it. 9 are pending.
Tempt Smart was incorporated on 13 June 2022, making it 4+ years old. It is registered with the Registrar of Companies, Delhi.
Akshay Khetterpal was appointed as Director on 13 Jun 2022. Ankit Khetterpal was appointed as Director on 13 Jun 2022. Gaurav Khetterpal was appointed as Director on 13 Jun 2022.
Yes, Tempt Smart is registered as a micro enterprise under Udyam registration (number: UDYAM-DL-11-0038665).
Tempt Smart can be reached through the website temptindia.com. Its registered office is in Delhi, India.

