Integrated Filing — IndAS



General information about company

Scrip Code 534312
NSE Symbol MTEDUCARE
MSEI Symbol NOTLISTED
ISIN INE472M01018
Name of company MT EDUCARE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Coaching
Start date and time of board meeting 30-May-2025   20:11:00
End date and time of board meeting 30-May-2025   22:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 128965000 503597000
Other income 19550000 52707000
Total income 148515000 556304000
2 Expenses
(a) Cost of materials consumed 49820000 333423000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 22458000 95038000
(e) Finance costs 37345000 134290000
(f) Depreciation, depletion and amortisation expense 15393000 88316000
(f) Other Expenses
1 Other Expenses 29564000 87828000
Total other expenses 29564000 87828000
Total expenses 154580000 738895000
3 Total profit before exceptional items and tax -6065000 -182591000
4 Exceptional items -17155000 -17155000
5 Total profit before tax -23220000 -199746000
6 Tax expense
7 Current tax 113583000 110192000
8 Deferred tax 0 0
9 Total tax expenses 113583000 110192000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -136803000 -309938000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -136803000 -309938000
17 Other comprehensive income net of taxes -2190000 -2216000
18 Total Comprehensive Income for the period -138993000 -312154000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 722281000 722281000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.89 -4.29
Diluted earnings (loss) per share from continuing operations -1.89 -4.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.89 -4.29
Diluted earnings (loss) per share from continuing and discontinued operations -1.89 -4.29
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 69685000
Capital work-in-progress 108914000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 36000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 10494000
Total non-current financial assets 10530000
Deferred tax assets (net) 656289000
Other non-current assets 74265000
Total non-current assets 919683000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 105031000
Cash and cash equivalents 69765000
Bank balance other than cash and cash equivalents 46204000
Loans, current 713003000
Other current financial assets 332249000
Total current financial assets 1266252000
Current tax assets (net) 0
Other current assets 458456000
Total current assets 1724708000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2644391000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 722281000
Other equity -740227000
Total equity attributable to owners of parent -17946000
Non controlling interest
Total equity -17946000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 133963000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities
Total non-current financial liabilities 133963000
Provisions, non-current 13384000
Deferred tax liabilities (net) 35637000
Deferred government grants, Non-current 0
Other non-current liabilities 319000
Total non-current liabilities 183303000
Current liabilities
Current financial liabilities
Borrowings, current 1252885000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 63790000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 534356000
Total Trade payable 598146000
Other current financial liabilities 465248000
Total current financial liabilities 2316279000
Other current liabilities 113573000
Provisions, current 44490000
Current tax liabilities (Net) 4692000
Deferred government grants, Current 0
Total current liabilities 2479034000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2662337000
Total equity and liabilites 2644391000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss -2190000 -2216000
Total Amount of items that will not be reclassified to profit and loss -2190000 -2216000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -2190000 -2216000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -199746000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 134290000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -4514000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -59362000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 88316000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -9541000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 14857000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 164046000
Net cash flows from (used in) operations -35700000
Dividends received 0
Interest paid 0
Interest received -31853000
Income taxes paid (refund) -59276000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -8277000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 5991000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 118000
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 22000000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 7896000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 11807000
Net cash flows from (used in) investing activities 35830000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 105220000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 5725000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -99057000
Net cash flows from (used in) financing activities 438000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 27991000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 27991000
Cash and cash equivalents cash flow statement at beginning of period 41774000
Cash and cash equivalents cash flow statement at end of period 69765000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 MGB & Co LLP Yes 28-Feb-2026


Financial details

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 556304000 1083308000
2 Total Expenditure 738896000 2764620000
3 Net Profit/(Loss) -309939000 -1808659000
4 Earnings Per Share -4.29 -25.04
5 Total Assets 2644391000 1368190000
6 Total Liabilities 2662338000 2884857000
7 Net Worth -17946000 -1516666000


Audit qualification

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Disclaimer of opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Disclaimer of opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Disclaimer of opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Disclaimer of opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Disclaimer of opinion Repetitive Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)
6 Textual Information(26) Disclaimer of opinion Repetitive Textual Information(27) Textual Information(28) Textual Information(29) Textual Information(30)
7 Textual Information(31) Disclaimer of opinion Repetitive Textual Information(32) Textual Information(33) Textual Information(34) Textual Information(35)
8 Textual Information(36) Disclaimer of opinion Repetitive Textual Information(37) Textual Information(38) Textual Information(39) Textual Information(40)
9 Textual Information(41) Disclaimer of opinion Repetitive Textual Information(42) Textual Information(43) Textual Information(44) Textual Information(45)
10 Textual Information(46) Disclaimer of opinion Repetitive Textual Information(47) Textual Information(48) Textual Information(49) Textual Information(50)
11 Textual Information(51) Disclaimer of opinion Whether appeared first time Textual Information(52) Textual Information(53) Textual Information(54) Textual Information(55)
12 Textual Information(56) Disclaimer of opinion Whether appeared first time Textual Information(57) Textual Information(58) Textual Information(59) Textual Information(60)


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Signatories detail

Name of CEO / Managing director Arihant Nenawati
Name of CFO NA
Name of audit committee chairman Arihant Nenawati
Name of statutory auditor MGB & CO LLP
Name of other signatory, if any, with designation
Place Mumbai
Date 30-May-2025