Integrated Filing — IndAS



General information about company
Scrip Code 543514
NSE Symbol VERANDA
MSEI Symbol NOTLISTED
ISIN INE0IQ001011
Name of company Veranda Learning Solutions 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 05-Aug-2025   10:30:00
End date and time of board meeting 05-Aug-2025   11:45:00
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



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 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 1392674000
Other income 173169000
Total income 1565843000
2 Expenses
(a) Cost of materials consumed 202000
(b) Purchases of stock-in-trade 34109000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7650000
(d) Employee benefit expense 259051000
(e) Finance costs 305368000
(f) Depreciation, depletion and amortisation expense 162338000
(f) Other Expenses
1 Advertisement and business promotion expenses 139338000 139338000
2 Lecturer Fee 208017000 208017000
3 Other operating expenses 387207000 387207000
Total other expenses 734562000
Total expenses 1487980000
3 Total profit before exceptional items and tax 77863000
4 Exceptional items 0
5 Total profit before tax 77863000
6 Tax expense
7 Current tax 32605000
8 Deferred tax -14393000
9 Total tax expenses 18212000
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 59651000
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 59651000
17 Other comprehensive income net of taxes 733000
18 Total Comprehensive Income for the period 60384000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -6485000
Total profit or loss, attributable to non-controlling interests 66136000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -5752000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 66136000
21 Details of equity share capital
Paid-up equity share capital 743962000
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 -0.09
Diluted earnings (loss) per share from continuing operations -0.09
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 -0.09
Diluted earnings (loss) per share from continuing and discontinued operations -0.09
24 Debt equity ratio 1.9511
25 Debt service coverage ratio 1.4501
26 Interest service coverage ratio 1.5351
27 Disclosure of notes on financial results



Remarks
Debt equity ratio The company is efficiently using debt to finance its growth and expansion without diluting ownership.
Debt service coverage ratio The company has more than enough operational cash flow to cover its debt repayments.
Interest service coverage ratio The company has more than enough operational cash flow to cover its debt repayments.


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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Managed School Services 102394000 102394000
2 Commerce 736587000 736587000
3 Government test preparation 235514000 235514000
4 Vocational education 359417000 359417000
5 Others 124511000 124511000
Total Segment Revenue 1558423000
Less: Inter segment revenue 165749000 165749000
Revenue from operations 1392674000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Managed School Services 87810000 87810000
2 Commerce 256586000 256586000
3 Government test preparation -13733000 -13733000
4 Vocational education 54517000 54517000
5 Others -12780000 -12780000
Total Profit before tax 372400000
i. Finance cost 305368000 305368000
ii. Other Unallocable Expenditure net off Unallocable income -10831000 -10831000
Profit before tax 77863000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Managed School Services 2239409000 2239409000
2 Commerce 11573180000 11573180000
3 Government test preparation 981796000 981796000
4 Vocational education 3223245000 3223245000
5 Others 131490000 131490000
Total Segment Asset 18149120000 18149120000
Un-allocable Assets 348985000 348985000
Net Segment Asset 18498105000 18498105000
4 Segment Liabilities
Segment Liabilities
1 Managed School Services 754843000 754843000
2 Commerce 7341786000 7341786000
3 Government test preparation 691207000 691207000
4 Vocational education 1101786000 1101786000
5 Others 88386000 88386000
Total Segment Liabilities 9978008000 9978008000
Un-allocable Liabilities 5889305000 5889305000
Net Segment Liabilities 15867313000 15867313000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan 632000 632000
Total Amount of items that will not be reclassified to profit and loss 632000
2 Income tax relating to items that will not be reclassified to profit or loss 1000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations (net) 102000 102000
Total Amount of items that will be reclassified to profit and loss 102000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 733000