| Scrip Code | 544609 |
|---|---|
| NSE Symbol | PWL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0LP301011 |
| Name of company | PHYSICSWALLAH LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 08-12-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-12-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Ed-tech |
| Start date and time of board meeting | 08-12-2025 17:00:00 |
| End date and time of board meeting | 08-12-2025 19:00:00 |
| 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 | |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 12-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.pw.live/investor-relations#statutory-policies |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| There is no default on loans and Company doesn't have any debt securities | |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 89,584.70 | 1,58,992.60 | |
| Other income | 5,076.90 | 11,416.90 | |
| Total income | 94,661.60 | 1,70,409.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,448.90 | 4,890.10 |
| (b) | Purchases of stock-in-trade | 523.10 | 1,534.50 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (631.80) | 130.70 |
| (d) | Employee benefit expense | 42,308.10 | 83,326.50 |
| (e) | Finance costs | 2,270.80 | 5,363.40 |
| (f) | Depreciation, depletion and amortisation expense | 8,134.30 | 15,807.40 |
| (f) | Other Expenses | ||
| 1 | Direct Expenses | 11,338.40 | 21,504.00 |
| 2 | Net loss/(gain) on remeasurement of financial instruments at fair value | 32.40 | 1,192.40 |
| 3 | Other expenses | 16,401.10 | 37,411.70 |
| Total other expenses | 27,771.90 | 60,108.10 | |
| Total expenses | 82,825.30 | 1,71,160.70 | |
| 3 | Total profit before exceptional items and tax | 11,836.30 | (751.20) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 11,836.30 | (751.20) |
| 6 | Tax expense | ||
| 7 | Current tax | 644.50 | 644.50 |
| 8 | Deferred tax | 2,280.70 | (543.30) |
| 9 | Total tax expenses | 2,925.20 | 101.20 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 8,911.10 | (852.40) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 8,911.10 | (852.40) |
| 17 | Other comprehensive income net of taxes | 93.10 | 210.00 |
| 18 | Total Comprehensive Income for the period | 9,004.20 | (642.40) |
| 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 | 21,871.10 | 21,871.10 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 0.34 | -0.03 | |
| Diluted earnings (loss) per share from continuing operations | 0.34 | -0.03 | |
| 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 | 0.34 | -0.03 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.34 | -0.03 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Statement of Unaudited Standalone Financial Results has been prepared in accordance with the applicable Indian accounting standards prescribed under Section 133 of the Companies Act, 2013 (the “Act”), read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The Statement of Unaudited Standalone Financial Results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on December 08, 2025 and have been subject to review by the statutory auditors of the Company. 2. The figures of the quarter ended September 30, 2025, which were subject to limited review by the statutory auditors, represents the balancing figures between Unaudited Standalone Financial Results of six months period ended September 30, 2025, and Audited Standalone Financial Results for the quarter ended June 30, 2025. Further, the figures for the quarter ended September 30, 2024, which were audited by the statutory auditors, represents the balancing figures between the Audited Standalone Financial Results in respect of six months period ended September 30, 2024, and the Audited Standalone Financial Results for the quarter ended June 30, 2024. 3. Pursuant to Initial Public Offering (IPO) as explained in note 8(a) below, the Statement of Unaudited Standalone Financial Results of “Physicswallah Limited” for the quarter and six months period ended September 30, 2025, is drawn up for the first time in accordance with the Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4. Exceptional item for the year ended March 31, 2025, comprises of impairment in investments of INR 415.77 million. 5. The Company is primarily engaged in the education business by providing online and offline coaching services and sale of study materials which falls within a single reportable segment as the Chief Operating Decision Makers ('CODM') of the Company views the entire business activities as coaching services. Accordingly, there are no additional disclosure to be furnished in accordance with the requirements of the Ind AS 108 - Operating Segments with respect to single reportable segment. Further, the Company majorly operates in India, hence it does not have any revenue and non-current operating assets located outside India. The Company does not have any single external customer, contributing to 10% or more of the Company's total revenue. 6. During the six months period ended September 30, 2025: a) The Company has entered into a share purchase agreement (SPA) September 02, 2025 to acquire 40% shares and control in Guiding Light Education Technologies Private Limited (Sarrthi) for a consideration of INR 950 million with a right to further acquire additional 45% in next 5 years as per SPA. The Company had obtained control on the same date based on the rights available to it as per the SPA. The final valuation and purchase price allocation (PPA) has not yet been performed by the management, therefore, any adjustment resulting from it shall be accounted for in subsequent period. b) The Company has entered into a share purchase agreement (SPA) April 15, 2025 to acquire 28.57% shares and control in Kay Lifestyle and Wellness Private Limited for a consideration of INR 20 million with a right to further acquire additional 21.43% within twelve months as per SPA. 7. The Company has completed its “IPO” comprising fresh issue of 284,468,537 equity shares and offer for sale of 34,862,384 equity shares of face value of Rs. 1 each aggregating to INR 34,800 million. The total proceeds on account of fresh issue is INR 31,000 million. The Company’s equity shares were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 18, 2025. 8. Pursuant to approval by Board of Director on October 15, 2025, the Company has converted 577,892 Compulsorily Convertible Preference Shares (CCPS) into 577,892 equity shares. Pursuant to the conversion, the Company has also issued 35 bonus equity shares for each such equity share, resulting in the allotment of 20,226,219 bonus shares. 9. The Company has approved a bonus issue in the ratio of 1:35, i.e., thirty-five (35) bonus equity shares of INR 1 each for one (1) fully paid-up equity share held (including outstanding stock options) as on March 07, 2025. The number of shares used for computing earnings per share for the quarter and year-to-date ended September 30, 2024, reflects the impact of this bonus issue. 10. Item exceeding 10% of total expenditure (included in other expenses): (INR in million) Particulars Quarter ended Six months ended Year ended September 30, 2025 June 30, 2025 September 30, 2024 September 30, 2025 September 30, 2024 March 31, 2025 Advertisement and publicity expenses 726.38 1,012.49 543.18 1,738.87 1,075.01 2,329.52 11. Subsequent to the quarter ended September 30, 2025, on November 21, 2025, the Government of India notified the Code on Social Security, 2020 (Social Security Code); the Occupational Safety, Health and Working Conditions Code, 2020; the Industrial Relations Code, 2020 and the Code on Wages, 2019, which consolidate, subsume and replace certain existing central labour legislations (collectively, the Labour Codes). The Company is in the process of evaluating the impact of such changes. 12. Previous period figures have been regrouped and rearranged wherever necessary. 13. The financial results are available on the Company’s website and on the websites of the stock exchanges where the Company’s equity shares are listed (NSE and BSE). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 24,329.60 | ||
| Capital work-in-progress | 11.70 | ||
| Investment property | |||
| Goodwill | 2,405.80 | ||
| Other intangible assets | 3,477.40 | ||
| Intangible assets under development | 269.00 | ||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 83,109.90 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 12,114.20 | ||
| Other non-current financial assets | 89,220.90 | ||
| Total non-current financial assets | 1,84,445.00 | ||
| Deferred tax assets (net) | 9,844.30 | ||
| Other non-current assets | 1,740.80 | ||
| Total non-current assets | 2,26,523.60 | ||
| 2 | Current assets | ||
| Inventories | 7,981.90 | ||
| Current financial asset | |||
| Current investments | 2,00,145.00 | ||
| Trade receivables, current | 4,288.70 | ||
| Cash and cash equivalents | 1,085.80 | ||
| Bank balance other than cash and cash equivalents | 3,151.70 | ||
| Loans, current | 719.10 | ||
| Other current financial assets | 44,435.30 | ||
| Total current financial assets | 2,53,825.60 | ||
| Current tax assets (net) | |||
| Other current assets | 7,417.60 | ||
| Total current assets | 2,69,225.10 | ||
| 3 | Non-current assets classified as held for sale | ||
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 4,95,748.70 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,05,315.90 | ||
| Other equity | 99,548.30 | ||
| Total equity attributable to owners of parent | 2,04,864.20 | ||
| Non controlling interest | |||
| Total equity | 2,04,864.20 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | |||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| Total Trade payable | |||
| Other non-current financial liabilities | 92,234.00 | ||
| Total non-current financial liabilities | 92,234.00 | ||
| Provisions, non-current | 2,673.70 | ||
| Deferred tax liabilities (net) | |||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | 9,129.80 | ||
| Total non-current liabilities | 1,04,037.50 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 0.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5,540.70 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 13,236.80 | ||
| Total Trade payable | 18,777.50 | ||
| Other current financial liabilities | 24,465.70 | ||
| Total current financial liabilities | 43,243.20 | ||
| Other current liabilities | 1,41,396.20 | ||
| Provisions, current | 2,207.60 | ||
| Current tax liabilities (Net) | |||
| Deferred government grants, Current | |||
| Total current liabilities | 1,86,847.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 2,90,884.50 | ||
| Total equity and liabilites | 4,95,748.70 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1) other non current assets INR 8,225.04 million includes right of use assets 8,047.91 million and non current tax assets 174.08 million and other non current assets 3.04 million, reported separately in financial results. 2) Equity share capital INR 10,531.59 million includes equity share capital 2,187.11 million and intruments entirely equity in nature 8,344.48 million. 3) Other nonc current financial liabilities INR 9,223.40 million includes non current lease liabilities 7,393,84 million and other financial liabilites 1,829.56 million 4) Other current financial liabilities INR 2,446.57 million includes current lease liabilities 1,577.48 million and other financial liabilites 869.09 million. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 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 | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Re-measurement gain on defined benefit plans | 12440000 | 28060000 |
| Total Amount of items that will not be reclassified to profit and loss | 124.40 | 280.60 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 31.30 | 70.60 |
| 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 | ||
| 5 | Total Other comprehensive income | 93.10 | 210.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (751.20) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 5,061.10 | |||||
| Adjustments for decrease (increase) in inventories | (883.40) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,496.30) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,128.40) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 1,982.10 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 3,222.60 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 65,354.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 15,807.40 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 88.40 | |||||
| Adjustments for provisions, current | 1,440.20 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 1,965.90 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 3,334.40 | |||||
| Adjustments for share-based payments | 7,640.00 | |||||
| Adjustments for fair value losses (gains) | 1,192.40 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (5,465.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 430.30 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 90,876.90 | |||||
| Net cash flows from (used in) operations | 90,125.70 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 333.90 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 89,791.80 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 14,500.50 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 6.90 | |||||
| Purchase of property, plant and equipment | 9,216.50 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 341.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 1,10,466.80 | |||||
| Purchase of other long-term assets | 1,67,051.30 | |||||
| Cash advances and loans made to other parties | 844.90 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 856.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 1,501.70 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (79,122.80) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 9.10 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 10,586.40 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 1,212.70 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (11,790.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,121.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (1,121.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,206.70 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,085.70 | |||||
| Whether results are audited or unaudited | |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | |
| Auditor's 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 | ||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Purchase of goods or services | 0.90 | Approved | 0.90 | 0.00 | 0.00 | ||||||||||||||||
| 2 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Purchase of goods or services | 10.30 | Approved | 10.30 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Purchase of goods or services | 54.30 | Approved | 54.30 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Physicswallah Limited | Knowledge Planet Center LLC | Subsidiary | Sale of goods or services | 84.60 | Approved | 84.60 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Sale of goods or services | 15.30 | Approved | 15.30 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Physicswallah Limited | Preponline Furturiest Private Limited | Subsidiary | Sale of goods or services | 31.40 | Approved | 31.40 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Sale of goods or services | 81.50 | Approved | 81.50 | 0.00 | 0.00 | ||||||||||||||||
| 8 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Sale of goods or services | 5.50 | Approved | 5.50 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Sale of fixed assets | 13.50 | Approved | 13.50 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Purchase of fixed assets | 35.10 | Approved | 35.10 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Purchase of fixed assets | 28.90 | Approved | 28.90 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Cross Charge Serveices Received | 23.80 | Approved | 23.80 | 0.00 | 0.00 | |||||||||||||||
| 13 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 853.80 | Approved | 853.80 | 0.00 | 0.00 | |||||||||||||||
| 14 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 276.90 | Approved | 276.90 | 0.00 | 0.00 | |||||||||||||||
| 15 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 152.50 | Approved | 152.50 | 0.00 | 0.00 | |||||||||||||||
| 16 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 207.00 | Approved | 207.00 | 0.00 | 0.00 | |||||||||||||||
| 17 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 302.30 | Approved | 302.30 | 0.00 | 0.00 | |||||||||||||||
| 18 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Cross Charge Services Provided | 30.00 | Approved | 30.00 | 0.00 | 0.00 | |||||||||||||||
| 19 | Physicswallah Limited | Kay Lifestyle and Wellness | Subsidiary | Any other transaction | Cross Charge Services Provided | 72.90 | Approved | 72.90 | 0.00 | 0.00 | |||||||||||||||
| 20 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Donation Given | 161.70 | Approved | 161.70 | 0.00 | 0.00 | |||||||||||||||
| 21 | Physicswallah Limited | Finz Finance Private Limited | Subsidiary | Any other transaction | Rental Income | 0.40 | Approved | 0.40 | 0.00 | 0.00 | |||||||||||||||
| 22 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Any other transaction | Rental Income | 0.60 | Approved | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 23 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Rental Income | 0.70 | Approved | 0.70 | 0.00 | 0.00 | |||||||||||||||
| 24 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Rental Income | 0.40 | Approved | 0.40 | 0.00 | 0.00 | |||||||||||||||
| 25 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Rental Income | 0.70 | Approved | 0.70 | 0.00 | 0.00 | |||||||||||||||
| 26 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Royalty Income | 71.40 | Approved | 71.40 | 0.00 | 0.00 | |||||||||||||||
| 27 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Reimbursement of Expenses | 0.60 | Approved | 0.60 | 0.00 | 0.00 | |||||||||||||||
| 28 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Reimbursement of Expenses | 194.00 | Approved | 194.00 | 0.00 | 0.00 | |||||||||||||||
| 29 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Reimbursement of Expenses | 15.40 | Approved | 15.40 | 0.00 | 0.00 | |||||||||||||||
| 30 | Physicswallah Limited | Ineuron Intelligence Private Limited | Subsidiary | Loan | 75.00 | Approved | 75.00 | 223.40 | 298.40 | ||||||||||||||||
| 31 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Loan | 800.00 | Approved | 800.00 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | Loan Repaid | 206.70 | Approved | 206.70 | 0.00 | 593.30 | |||||||||||||||
| 33 | Physicswallah Limited | PW Foundation | Subsidiary | Loan | 67.70 | Approved | 67.70 | 0.00 | 67.70 | ||||||||||||||||
| 34 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Loan | 200.00 | Approved | 200.00 | 0.00 | 200.00 | ||||||||||||||||
| 35 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Loan | 400.00 | Approved | 400.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Loan Repaid | 400.00 | Approved | 400.00 | 0.00 | 0.00 | |||||||||||||||
| 37 | Physicswallah Limited | Ineuron Intelligence Private Limited | Subsidiary | Any other transaction | Interest on Loan | 14.90 | Approved | 14.90 | 0.00 | 0.00 | |||||||||||||||
| 38 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | Interest on Loan | 36.40 | Approved | 36.40 | 0.00 | 0.00 | |||||||||||||||
| 39 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Interest on Loan | 4.10 | Approved | 4.10 | 0.00 | 0.00 | |||||||||||||||
| 40 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Interest on Loan | 3.30 | Approved | 3.30 | 0.00 | 0.00 | |||||||||||||||
| 41 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Interest on Loan | 511.90 | Approved | 511.90 | 0.00 | 0.00 | |||||||||||||||
| 42 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Interest on Loan | 7.00 | Approved | 7.00 | 0.00 | 0.00 | |||||||||||||||
| 43 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | Interest received | 34.30 | Approved | 34.30 | 0.00 | 2.10 | |||||||||||||||
| 44 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Interest received | 4.10 | Approved | 4.10 | 0.00 | 0.00 | |||||||||||||||
| 45 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Interest Receivable | 0.00 | Approved | 0.00 | 754.80 | 1,215.50 | |||||||||||||||
| 46 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Interest Receivable | 0.00 | Approved | 0.00 | 0.00 | 7.00 | |||||||||||||||
| 47 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Interest Receivable | 0.00 | Approved | 0.00 | 0.00 | 2.90 | |||||||||||||||
| 48 | Physicswallah Limited | Ineuron Intelligence Private Limited | Subsidiary | Any other transaction | Interest Receivable | 0.00 | Approved | 0.00 | 0.00 | 14.90 | |||||||||||||||
| 49 | Physicswallah Limited | Finz Finance Private Limited | Subsidiary | Any other transaction | ESOP Cost Cross Charge | 7.50 | Approved | 7.50 | 0.00 | 7.50 | |||||||||||||||
| 50 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | ESOP Cost Cross Charge | 363.20 | Approved | 363.20 | 1,767.60 | 2,130.80 | |||||||||||||||
| 51 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | ESOP Cost Cross Charge | 88.70 | Approved | 88.70 | 408.30 | 497.00 | |||||||||||||||
| 52 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | ESOP Cost Cross Charge | 98.40 | Approved | 98.40 | 170.10 | 268.60 | |||||||||||||||
| 53 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | ESOP Cost Cross Charge | 37.80 | Approved | 37.80 | 2.40 | 40.20 | |||||||||||||||
| 54 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Investment | 2,000.60 | Approved | 2,000.60 | 0.00 | 0.00 | ||||||||||||||||
| 55 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Investment | 2,800.00 | Approved | 2,800.00 | 0.00 | 0.00 | ||||||||||||||||
| 56 | Physicswallah Limited | Kay Lifestyle and Wellness | Subsidiary | Investment | 200.00 | Approved | 200.00 | 0.00 | 0.00 | ||||||||||||||||
| 57 | Physicswallah Limited | Guiding Light Education Technologies Private Limited | Subsidiary | Investment | 9,500.00 | Approved | 9,500.00 | 0.00 | 0.00 | ||||||||||||||||
| 58 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Trade payables | Approved | 0.00 | 889.30 | 0.00 | ||||||||||||||||
| 59 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Trade payables | Approved | 0.00 | 228.70 | 325.20 | ||||||||||||||||
| 60 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Any other transaction | Trade payables | Approved | 0.00 | 3.70 | 0.00 | ||||||||||||||||
| 61 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Other payables | Approved | 0.00 | 9.70 | 11.30 | ||||||||||||||||
| 62 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 105.70 | 251.20 | ||||||||||||||||
| 63 | Physicswallah Limited | Preponline Furturiest Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 132.40 | 123.80 | ||||||||||||||||
| 64 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 156.40 | 290.60 | ||||||||||||||||
| 65 | Physicswallah Limited | Knowledge Planet Centre LLC | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 32.90 | 117.40 | ||||||||||||||||
| 66 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 0.00 | 5.50 | ||||||||||||||||
| 67 | Physicswallah Limited | Finz Finance Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 0.20 | 0.00 | ||||||||||||||||
| 68 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 0.20 | 0.00 | ||||||||||||||||
| 69 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 0.50 | 1.20 | ||||||||||||||||
| 70 | Physicswallah Limited | PW Foundation | Subsidiary | Any other transaction | Trade receivable | Approved | 0.00 | 0.20 | 0.10 | ||||||||||||||||
| 71 | Physicswallah Limited | Knowledge Planet Holding Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 750.00 | 1,026.90 | ||||||||||||||||
| 72 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 0.00 | 853.80 | ||||||||||||||||
| 73 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 206.80 | 323.50 | ||||||||||||||||
| 74 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 285.40 | 567.00 | ||||||||||||||||
| 75 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 708.40 | 496.30 | ||||||||||||||||
| 76 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 0.00 | 30.00 | ||||||||||||||||
| 77 | Physicswallah Limited | Kay Lifestyle and Wellness | Subsidiary | Any other transaction | Other receivable | Approved | 0.00 | 0.00 | 72.90 | ||||||||||||||||
| 78 | Physicswallah Limited | Guiding Light Education Technologies Private Limited | Subsidiary | Investment | Approved | 0.00 | 0.00 | 12,230.00 | |||||||||||||||||
| 79 | Physicswallah Limited | Knowledge Planet Holdings Limited | Subsidiary | Investment | Approved | 0.00 | 5,378.80 | 5,742.00 | |||||||||||||||||
| 80 | Physicswallah Limited | Penpencil Edu Services Private Limited | Subsidiary | Investment | Approved | 0.00 | 2,966.60 | 5,055.90 | |||||||||||||||||
| 81 | Physicswallah Limited | Preponline Furturiest Private Limited | Subsidiary | Investment | Approved | 0.00 | 490.00 | 490.00 | |||||||||||||||||
| 82 | Physicswallah Limited | Utkarsh Classes & Edutech Private Limited | Subsidiary | Investment | Approved | 0.00 | 21,981.80 | 22,080.20 | |||||||||||||||||
| 83 | Physicswallah Limited | Xylem Learning Private Limited | Subsidiary | Investment | Approved | 0.00 | 13,226.90 | 14,592.30 | |||||||||||||||||
| 84 | Physicswallah Limited | Bharat Innovation Global Private Limited | Subsidiary | Investment | Approved | 0.00 | 1.00 | 1.00 | |||||||||||||||||
| 85 | Physicswallah Limited | Finz Finance Private Limited | Subsidiary | Investment | Approved | 0.00 | 1,100.00 | 1,107.50 | |||||||||||||||||
| 86 | Physicswallah Limited | Finz Fintech Private Limited | Subsidiary | Investment | Approved | 0.00 | 1.00 | 1.00 | |||||||||||||||||
| 87 | Physicswallah Limited | Kay Lifestyle and Wellness Private Limited | Subsidiary | Investment | Approved | 0.00 | 0.00 | 0.50 | |||||||||||||||||
| 88 | Physicswallah Limited | Kay Lifestyle and Wellness Private Limited | Subsidiary | Investment | Approved | 0.00 | 0.00 | 199.50 | |||||||||||||||||
| Total value of transaction during the reporting period | 20,588.00 | ||||||||||||||||||||||||