Integrated Filing — IndAS



General information about company
Scrip Code 538268
NSE Symbol WONDERLA
MSEI Symbol NOTLISTED
ISIN INE066O01014
Name of company Wonderla Holidays Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   12:30:00
End date and time of board meeting 31-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
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 1682437000
Other income 108179000
Total income 1790616000
2 Expenses
(a) Cost of materials consumed 101853000
(b) Purchases of stock-in-trade 73692000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5490000
(d) Employee benefit expense 198511000
(e) Finance costs 1146000
(f) Depreciation, depletion and amortisation expense 168911000
(f) Other Expenses
1 Other Expenses 547042000 547042000
Total other expenses 547042000
Total expenses 1085665000
3 Total profit before exceptional items and tax 704951000
4 Exceptional items 0
5 Total profit before tax 704951000
6 Tax expense
7 Current tax 185429000
8 Deferred tax -6218000
9 Total tax expenses 179211000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 525740000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 525740000
17 Other comprehensive income net of taxes -2524000
18 Total Comprehensive Income for the period 523216000
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 634108000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.29
Diluted earnings (loss) per share from continuing operations 8.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.29
Diluted earnings (loss) per share from continuing and discontinued operations 8.26
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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Amusement parks and Resort 1293726000 1293726000
2 Others 388711000 388711000
3 Allocable other income 108179000 108179000
4 Interest, dividend, gain from mutual funds and others 0 0
Total Segment Revenue 1790616000
Less: Inter segment revenue 0 0
Revenue from operations 1790616000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Amusement parks and Resort 530210000 530210000
2 Others 178230000 178230000
3 Allocable other income 0 0
4 Interest, dividend, gain from mutual funds and others 98235000 98235000
Total Profit before tax 806675000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 101724000 101724000
Profit before tax 704951000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Amusement parks and Resort 13368724000 13368724000
2 Others 39961000 39961000
3 Allocable other income 0 0
4 Interest, dividend, gain from mutual funds and others 0 0
Total Segment Asset 13408685000 13408685000
Un-allocable Assets 5904993000 5904993000
Net Segment Asset 19313678000 19313678000
4 Segment Liabilities
Segment Liabilities
1 Amusement parks and Resort 648407000 648407000
2 Others 31169000 31169000
3 Allocable other income 0 0
4 Interest, dividend, gain from mutual funds and others 0 0
Total Segment Liabilities 679576000 679576000
Un-allocable Liabilities 889045000 889045000
Net Segment Liabilities 1568621000 1568621000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -3373000 -3373000
2 Income tax relating to items that will not be reclassified to profit & loss 849000 849000
Total Amount of items that will not be reclassified to profit and loss -2524000
2 Income tax relating to items that will not be reclassified to profit or loss 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
5 Total Other comprehensive income -2524000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-Dec-2024
Amount Raised 54000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding capital expenditure requirements in relation to development of Wonderla Chennai Park Nil 39000000 0 15824000 0
2 Funding capital expenditure requirements in relation to expansion and development of Glamping Pods and ancillary service areas at Wonderla Bengaluru Nil 2500000 0 2500000 0
3 Funding capital expenditure requirements in relation to certain refurbishment at Wonderla Resort, Bangalore Nil 1600000 0 176000 0
4 Funding capital expenditure requirements in relation to setting up of a roller coaster ride at Wonderla Park, Bengaluru Nil 1600000 0 0 0
5 General Corporate Purpose Nil 7800000 0 7800000 0
6 Issue expense Nil 1500000 0 1500000 0


Signatory Details
Name of signatory Srinivasulu Raju Y
Designation of person Company Secretary
Place Bangalore
Date 31-Jul-2025