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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
06-02-2026 10:25:00 |
| End date and time of board meeting |
06-02-2026 12:20:00 |
| 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
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
11,680.49 |
34,911.61 |
|
Other income |
1,038.19 |
2,975.07 |
|
Total income |
12,718.68 |
37,886.68 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2.04 |
5.61 |
| (b) |
Purchases of stock-in-trade |
475.42 |
1,222.30 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(59.96) |
(114.44) |
| (d) |
Employee benefit expense |
1,699.97 |
4,739.00 |
| (e) |
Finance costs |
1,324.26 |
6,300.60 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,514.87 |
4,332.80 |
| (f) |
Other Expenses |
| 1 |
Advertisement and business promotion expenses |
443.19 |
1,400.28 |
| 2 |
Lecturer fee |
2,252.82 |
6,323.85 |
| 3 |
Other operating expenses |
2,666.28 |
9,362.34 |
|
Total other expenses |
5,362.29 |
17,086.47 |
|
Total expenses |
10,318.89 |
33,572.34 |
| 3 |
Total profit before exceptional items and tax |
2,399.79 |
4,314.34 |
| 4 |
Exceptional items |
0.00 |
9,022.70 |
| 5 |
Total profit before tax |
2,399.79 |
13,337.04 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
716.73 |
1,804.04 |
| 8 |
Deferred tax |
(4.45) |
(226.02) |
| 9 |
Total tax expenses |
712.28 |
1,578.02 |
| 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 |
1,687.51 |
11,759.02 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
101.91 |
| 13 |
Tax expense of discontinued operations |
0.00 |
12.54 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
89.37 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(428.88) |
(428.88) |
| 16 |
Total profit (loss) for period |
1,258.63 |
11,419.51 |
| 17 |
Other comprehensive income net of taxes |
(9.74) |
(70.04) |
| 18 |
Total Comprehensive Income for the period |
1,248.89 |
11,349.47 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,041.94 |
10,563.10 |
|
Total profit or loss, attributable to non-controlling interests |
216.69 |
856.41 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,032.21 |
10,490.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
216.69 |
859.27 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,573.17 |
9,573.17 |
|
Face value of equity share capital |
10 |
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 |
1.08 |
12.86 |
|
Diluted earnings (loss) per share from continuing operations |
1.07 |
12.67 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
-0.69 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
-0.68 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
1.08 |
12.17 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.07 |
11.99 |
| 24 |
Debt equity ratio |
26.1400 |
26.1400 |
| 25 |
Debt service coverage ratio |
300.800 |
60.7100 |
| 26 |
Interest service coverage ratio |
318.1500 |
208.3700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Managed school services |
0.0073697 |
2,493.13 |
| 2 |
Commerce |
6,879.05 |
24,035.84 |
| 3 |
Government test preparation |
2,912.77 |
8,596.52 |
| 4 |
Vocational education |
0.0018161 |
0.0053808 |
| 5 |
Others |
0.003757 |
2,549.00 |
|
Total Segment Revenue |
11,086.10 |
38,212.57 |
|
Less: Inter segment revenue |
(594.39) |
3,300.96 |
|
Revenue from operations |
11,680.49 |
34,911.61 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Managed school services |
561.73 |
1,987.06 |
| 2 |
Commerce |
3,542.34 |
9,671.41 |
| 3 |
Government test preparation |
451.68 |
835.39 |
| 4 |
Vocational education |
38.22 |
317.30 |
| 5 |
Others |
(393.24) |
(838.49) |
|
Total Profit before tax |
4,200.73 |
11,972.67 |
|
i. Finance cost |
1,324.26 |
6,300.60 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
905.56 |
1,786.61 |
|
Profit before tax |
1,970.91 |
3,885.46 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Managed school services |
21,075.87 |
21,075.87 |
| 2 |
Commerce |
1,07,930.96 |
1,07,930.96 |
| 3 |
Government test preparation |
9,361.64 |
9,361.64 |
| 4 |
Vocational education |
42,797.23 |
42,797.23 |
| 5 |
Others |
1,183.59 |
1,183.59 |
|
Total Segment Asset |
1,82,349.29 |
1,82,349.29 |
|
Un-allocable Assets |
2,651.63 |
2,651.63 |
|
Net Segment Asset |
1,85,000.92 |
1,85,000.92 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Managed school services |
2,682.56 |
2,682.56 |
| 2 |
Commerce |
54,948.74 |
54,948.74 |
| 3 |
Government test preparation |
4,664.25 |
4,664.25 |
| 4 |
Vocational education |
115.98 |
115.98 |
| 5 |
Others |
6,118.32 |
6,118.32 |
|
Total Segment Liabilities |
68,529.85 |
68,529.85 |
|
Un-allocable Liabilities |
30,096.40 |
30,096.40 |
|
Net Segment Liabilities |
98,626.25 |
98,626.25 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| 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 |
Remeasurement of defined benefit plan (net)- Continuing Operations |
16.42 |
42.31 |
| 2 |
Share of other comprehensive income / (loss) of associate-Continuing Operations: |
(10.32) |
(10.32) |
| 3 |
Remeasurement of defined benefit plan (net)- Discontinued Operations |
0.00 |
29.76 |
|
Total Amount of items that will not be reclassified to profit and loss |
6.10 |
61.75 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
1.40 |
8.73 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations (net) |
(14.44) |
(123.06) |
|
Total Amount of items that will be reclassified to profit and loss |
(14.44) |
(123.06) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(9.74) |
(70.04) |