Group 1 - Magnum Icecream Holdings is set to acquire a 26% stake in Kwality Walls Ltd for a total consideration of ₹1,303.03 crore, with Unilever Plc selling 61,08,93,729 equity shares [1] - Hindustan Unilever Ltd demerged Kwality Walls from the promoter group, leading to its separate listing on the stock market on February 16, where it opened at a 27% discount at ₹29.8 per share, down from an issue price of ₹40.20, and closed at ₹29.4, a 2% decrease [2] - The demerger was driven by Kwality Walls' distinct operating model, requiring dedicated cold chain infrastructure, and its significant seasonality and capital intensity, allowing HUL to focus on high growth demand spaces [3][4] Group 2 - Kwality Walls contributes to 3% of HUL's turnover, with the company reaching a market presence in 400 cities and over 200,000 outlets, including more than 15,000 push carts [4][5] - HUL reported an average third quarter net profit of ₹2,659 crore between fiscal 2023 to 2024, with a significant increase in profit to ₹6,603 crore in December 2025 following the demerger announcement [5]