Integrated Filing — IndAS

General information about company

Scrip Code	538268
NSE Symbol	WONDERLA
MSEI Symbol	NOTLISTED
ISIN	INE066O01014
Name of company	Wonderla Holidyas Limied
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2026
Date of end of financial year	31-03-2027
Date of board meeting when results were approved	04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-07-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
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	04-08-2026 12:30:00
End date and time of board meeting	04-08-2026 14:00:00
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 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
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	01-04-2026	01-04-2026
B	Date of end of reporting period	30-06-2026	30-06-2026
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	24,262.84	24,262.84
	Other income	947.37	947.37
	Total income	25,210.21	25,210.21
2	Expenses
(a)	Cost of materials consumed	1,394.33	1,394.33
(b)	Purchases of stock-in-trade	960.44	960.44
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	11.26	11.26
(d)	Employee benefit expense	2,864.06	2,864.06
(e)	Finance costs	13.78	13.78
(f)	Depreciation, depletion and amortisation expense	2,838.64	2,838.64
(f)	Other Expenses
1	Other Expenses	7,781.16	7,781.16
	Total other expenses	7,781.16	7,781.16
	Total expenses	15,863.67	15,863.67
3	Total profit before exceptional items and tax	9,346.54	9,346.54
4	Exceptional items	0.00	0.00
5	Total profit before tax	9,346.54	9,346.54
6	Tax expense
7	Current tax	2,245.90	2,245.90
8	Deferred tax	(179.02)	(179.02)
9	Total tax expenses	2,066.88	2,066.88
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	7,279.66	7,279.66
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	7,279.66	7,279.66
17	Other comprehensive income net of taxes	(75.14)	(75.14)
18	Total Comprehensive Income for the period	7,204.52	7,204.52
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	6,345.01	6,345.01
	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	11.48	11.48
	Diluted earnings (loss) per share from continuing operations	11.42	11.42
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	11.48	11.48
	Diluted earnings (loss) per share from continuing and discontinued operations	11.42	11.42
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 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		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
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)
1	Amusement parks and Resort	17,926.93	17,926.93
2	Others	6,335.91	6,335.91
3	Allocable other income	0.0094737	0.0094737
4	Interest, dividend, gain from mutual funds and others	0.00	0.00
	Total Segment Revenue	25,210.21	25,210.21
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	25,210.21	25,210.21
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Amusement parks and Resort	6,614.50	6,614.50
2	Others	3,416.59	3,416.59
3	Allocable other income	0.00	0.00
4	Interest, dividend, gain from mutual funds and others	880.39	880.39
	Total Profit before tax	10,911.48	10,911.48
	i. Finance cost	0.00	0.00
	ii. Other Unallocable Expenditure net off Unallocable income	1,564.94	1,564.94
	Profit before tax	9,346.54	9,346.54
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Amusement parks and Resort	1,45,717.98	1,45,717.98
2	Others	342.06	342.06
3	Allocable other income	0.00	0.00
4	Interest, dividend, gain from mutual funds and others	0.00	0.00
	Total Segment Asset	1,46,060.04	1,46,060.04
	Un-allocable Assets	59,654.50	59,654.50
	Net Segment Asset	2,05,714.54	2,05,714.54
4	Segment Liabilities
	Segment Liabilities
1	Amusement parks and Resort	8,136.73	8,136.73
2	Others	266.81	266.81
3	Allocable other income	0.00	0.00
4	Interest, dividend, gain from mutual funds and others	0.00	0.00
	Total Segment Liabilities	8,403.54	8,403.54
	Un-allocable Liabilities	10,286.46	10,286.46
	Net Segment Liabilities	18,690.00	18,690.00
	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	01-04-2026	01-04-2026
B	Date of end of reporting period	30-06-2026	30-06-2026
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	Remeasurements of defined benefit plans	(100.42)	(100.42)
2	Income tax relating to items that will not be reclassified to profit or loss	25.28	25.28
	Total Amount of items that will not be reclassified to profit and loss	(75.14)
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
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	0.00	0.00
5	Total Other comprehensive income	(75.14)	(75.14)