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 |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-08-2026 |
| 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 |
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 |
13-08-2026 10:30:00 |
| End date and time of board meeting |
13-08-2026 12:00:00 |
| 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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
14,953.86 |
14,953.86 |
|
Other income |
193.97 |
193.97 |
|
Total income |
15,147.83 |
15,147.83 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.09 |
0.09 |
| (b) |
Purchases of stock-in-trade |
783.69 |
783.69 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(61.55) |
(61.55) |
| (d) |
Employee benefit expense |
1,718.41 |
1,718.41 |
| (e) |
Finance costs |
1,090.44 |
1,090.44 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,439.56 |
1,439.56 |
| (f) |
Other Expenses |
| 1 |
Advertisement and business promotion expenses |
866.71 |
866.71 |
| 2 |
Lecturer fee |
2,285.78 |
2,285.78 |
| 3 |
Other operating expenses |
4,169.74 |
4,169.74 |
|
Total other expenses |
7,322.23 |
7,322.23 |
|
Total expenses |
12,292.87 |
12,292.87 |
| 3 |
Total profit before exceptional items and tax |
2,854.96 |
2,854.96 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
2,854.96 |
2,854.96 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(289.16) |
(289.16) |
| 8 |
Deferred tax |
(56.16) |
(56.16) |
| 9 |
Total tax expenses |
(345.32) |
(345.32) |
| 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 |
3,200.28 |
3,200.28 |
| 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 |
187.07 |
187.07 |
| 16 |
Total profit (loss) for period |
3,387.35 |
3,387.35 |
| 17 |
Other comprehensive income net of taxes |
(0.27) |
(0.27) |
| 18 |
Total Comprehensive Income for the period |
3,387.08 |
3,387.08 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,912.42 |
2,912.42 |
|
Total profit or loss, attributable to non-controlling interests |
474.93 |
474.93 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,912.15 |
2,912.15 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
474.93 |
474.93 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,632.07 |
9,632.07 |
|
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 |
3.03 |
3.03 |
|
Diluted earnings (loss) per share from continuing operations |
3 |
3 |
| 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 |
3.03 |
3.03 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3 |
3 |
| 24 |
Debt equity ratio |
27.9100 |
27.9100 |
| 25 |
Debt service coverage ratio |
129.8300 |
129.8300 |
| 26 |
Interest service coverage ratio |
389.3800 |
389.3800 |
| 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 |
01-04-2026 |
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Managed school services |
1,224.91 |
1,224.91 |
| 2 |
Commerce |
10,858.13 |
10,858.13 |
| 3 |
Government test preparation |
3,251.95 |
3,251.95 |
| 4 |
Vocational education |
0.0086669 |
0.0086669 |
| 5 |
Others |
0.0059719 |
0.0059719 |
|
Total Segment Revenue |
16,798.87 |
16,798.87 |
|
Less: Inter segment revenue |
1,845.01 |
1,845.01 |
|
Revenue from operations |
14,953.86 |
14,953.86 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Managed school services |
895.83 |
895.83 |
| 2 |
Commerce |
4,086.22 |
4,086.22 |
| 3 |
Government test preparation |
419.58 |
419.58 |
| 4 |
Vocational education |
197.45 |
197.45 |
| 5 |
Others |
(408.09) |
(408.09) |
|
Total Profit before tax |
5,190.99 |
5,190.99 |
|
i. Finance cost |
1,090.44 |
1,090.44 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,058.52 |
1,058.52 |
|
Profit before tax |
3,042.03 |
3,042.03 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Managed school services |
22,463.04 |
22,463.04 |
| 2 |
Commerce |
1,11,200.43 |
1,11,200.43 |
| 3 |
Government test preparation |
9,503.91 |
9,503.91 |
| 4 |
Vocational education |
40,190.09 |
40,190.09 |
| 5 |
Others |
1,525.33 |
1,525.33 |
|
Total Segment Asset |
1,84,882.80 |
1,84,882.80 |
|
Un-allocable Assets |
2,652.57 |
2,652.57 |
|
Net Segment Asset |
1,87,535.37 |
1,87,535.37 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Managed school services |
1,142.37 |
1,142.37 |
| 2 |
Commerce |
48,911.07 |
48,911.07 |
| 3 |
Government test preparation |
6,218.73 |
6,218.73 |
| 4 |
Vocational education |
912.92 |
912.92 |
| 5 |
Others |
992.98 |
992.98 |
|
Total Segment Liabilities |
58,178.07 |
58,178.07 |
|
Un-allocable Liabilities |
30,004.32 |
30,004.32 |
|
Net Segment Liabilities |
88,182.39 |
88,182.39 |
|
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 |
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) |
0.12 |
0.12 |
| 2 |
Share of Other Comprehensive Income of Associate |
0.11 |
0.11 |
|
Total Amount of items that will not be reclassified to profit and loss |
0.23 |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
2.42 |
2.42 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations (net) |
2.56 |
2.56 |
|
Total Amount of items that will be reclassified to profit and loss |
2.56 |
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.64 |
0.64 |
| 5 |
Total Other comprehensive income |
(0.27) |
(0.27) |