Integrated Filing — IndAS



General information about company

Scrip Code 544945
NSE Symbol ELEVATE
MSEI Symbol NOTLISTED
ISIN INE147X01013
Name of company Elevate Campuses 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 12-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2026
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 Student Accommodation
Start date and time of board meeting 12-11-2026   18:25:00
End date and time of board meeting 12-11-2026   19:15:00
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 Not applicable
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 17-09-2026
Indicate Company website link for updated RPT policy of the Company https://www.elevatecampuses.com/investors.html#investor-05-02
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Disclosure for the Default on Loans and Debt Securities is not applicable to the entity.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,708.00 6,787.80
Other income 1,724.70 3,710.10
Total income 5,432.70 10,497.90
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,172.60 2,194.40
(e) Finance costs 1,626.00 3,527.50
(f) Depreciation, depletion and amortisation expense 411.00 730.20
(f) Other Expenses
1 Other Expenses 1,661.00 2,920.10
Total other expenses 1,661.00 2,920.10
Total expenses 4,870.60 9,372.20
3 Total profit before exceptional items and tax 562.10 1,125.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 562.10 1,125.70
6 Tax expense
7 Current tax 232.40 455.90
8 Deferred tax (3.20) 3.30
9 Total tax expenses 229.20 459.20
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 332.90 666.50
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 332.90 666.50
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 332.90 666.50
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 1,685.40 1,685.40
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 0.35 0.73
Diluted earnings (loss) per share from continuing operations 0.3 0.61
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 0.35 0.73
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 0.61
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,629.70
Capital work-in-progress 0.00
Investment property 14,245.90
Goodwill 1,521.00
Other intangible assets 3,483.70
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,77,173.20
Trade receivables, non-current 0.00
Loans, non-current 3,055.50
Other non-current financial assets
1 Finance lease receivables 30,941.10
2 Other financial assets 202.80
Total of other non-current financial assets 31,143.90
Total non-current financial assets 2,11,372.60
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 133.90
2 Non-current tax assets (Net) 215.40
Total of other non-current assets 349.30
Total non-current assets 2,32,602.20
2 Current assets
Inventories 39.30
Current financial asset
Current investments 16,905.30
Trade receivables, current 226.10
Cash and cash equivalents 1,020.00
Bank balance other than cash and cash equivalents 2,10,014.40
Loans, current 15,337.40
Other current financial assets
Total of other current financial assets 1,897.00
Total current financial assets 2,45,400.20
Current tax assets (net)
Other current assets
1 Other current assets 606.90
Total of other current assets 606.90
Total current assets 2,46,046.40
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,78,648.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,685.40
Other equity 3,92,642.50
Total equity attributable to owners of parent 3,94,327.90
Non controlling interest
Total equity 3,94,327.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 46,238.20
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 839.50
2 Other financial liabilities 1,527.80
Total of other non-current financial liabilities 2,367.30
Total non-current financial liabilities 48,605.50
Provisions, non-current 0.00
Deferred tax liabilities (net) 10,112.60
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 99.90
Total of other non-current liabilities 99.90
Total non-current liabilities 58,818.00
Current liabilities
Current financial liabilities
Borrowings, current 644.50
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 39.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,635.90
Total Trade payable 10,675.40
Other current financial liabilities
1 Lease liabilities 244.50
2 Other financial liabilities 6,374.90
Total of other current financial liabilities 6,619.40
Total current financial liabilities 17,939.30
Other current liabilities 7,489.90
1 Other current liabilities 7,489.90
Total of other current liabilities 7,489.90
Provisions, current 38.10
Current tax liabilities (Net) 35.40
Deferred government grants, Current 0.00
Total current liabilities 25,502.70
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 84,320.70
Total equity and liabilites 4,78,648.60
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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)
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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 1,125.70
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,527.50
Adjustments for decrease (increase) in inventories 4.60
Adjustments for decrease (increase) in trade receivables, current (64.20)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (271.70)
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 1,399.60
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 881.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,756.90
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 730.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 11.30
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (559.40)
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 2,994.00
Adjustments for share-based payments 795.20
Adjustments for fair value losses (gains) (421.50)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (294.60)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (130.80)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 7,370.50
Net cash flows from (used in) operations 8,496.20
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 520.60
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,975.60
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 689.70
Other cash receipts from sales of equity or debt instruments of other entities 26,926.80
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 0.00
Purchase of property, plant and equipment 1,563.20
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 24.00
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 65,428.20
Purchase of other long-term assets 81,870.00
Cash advances and loans made to other parties 17,377.40
Cash receipts from repayment of advances and loans made to other parties 0.00
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 2,969.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,10,000.00)
Net cash flows from (used in) investing activities (2,16,199.50)
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 2,10,000.00
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,141.50
Repayments of borrowings 68.00
Payments of lease liabilities 92.70
Dividends paid 0.00
Interest paid 3,140.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (763.70)
Net cash flows from (used in) financing activities 2,08,077.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (146.80)
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 (146.80)
Cash and cash equivalents cash flow statement at beginning of period 1,166.80
Cash and cash equivalents cash flow statement at end of period 1,020.00





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-09-2026
Amount Raised 2,10,000.00
Report filed for Quarter ended 30-09-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Payment of the purchase consideration for the acquisition of the K-12 Entities and Campuses from the fellow subsidiaries of our Promoters N.A 1,10,000.00 0.00 0.00 0.00
2 Repayment and/ or prepayment, in full or in part, of certain outstanding borrowings and prepayment penalties, as applicable of borrowings availed by the Company and wholly-owned Subsidiaries, namely GHS Shoolini, GHS Sonipat, Data Ram Sons Private Limited, Souk HIS UAE and Souk NLCS UAE, through investment in such Subsidiaries N.A 75,000.00 0.00 0.00 0.00
3 Funding inorganic growth through unidentified acquisitions, other strategic initiatives and general corporate purposes N.A 12,961.00 0.00 0.00 0.00
4 Issue Expenses N.A 12,039.00 0.00 0.00 0.00


Signatory Details

Name of signatory Jenny Shah
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 12-11-2026




Amount in (Lakhs)

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 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (JAGDISHPUR) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (117.00) 3,172.50 3,055.50 Loan 9.400 Up to March 31, 2028 Unsecured General business purposes Textual Information(1)
2 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (JAGDISHPUR) PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 143.50 0.00 143.50 Textual Information(2)
3 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (CHENNAI) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 745.00 1,438.30 2,183.20 Loan 9.400 Repayable on demand Unsecured General business purposes Textual Information(3)
4 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (CHENNAI) PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 84.30 0.00 84.30 Textual Information(4)
5 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (STUDENT ACCOMMODATION 1) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (6,525.80) 10,035.50 3,509.70 Loan 9.400 Repayable on demand Unsecured General business purposes Textual Information(5)
6 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (STUDENT ACCOMMODATION 1) PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 161.70 0.00 161.70 Textual Information(6)
7 ELEVATE CAMPUSES LIMITED GHS SONIPAT II PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (10,309.40) 16,066.80 5,757.40 Loan 9.400 Repayable on demand Unsecured General business purposes Textual Information(7)
8 ELEVATE CAMPUSES LIMITED GHS SONIPAT II PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 564.30 0.00 564.30 Textual Information(8)
9 ELEVATE CAMPUSES LIMITED Elevate UAE AssetCo Holdings Pte. Ltd. Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 0.00 304.10 304.10 Loan 10.400 Repayable on demand Unsecured General business purposes Textual Information(9)
10 ELEVATE CAMPUSES LIMITED Elevate UAE AssetCo Holdings Pte. Ltd. Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 15.90 0.00 15.90 Textual Information(10)
11 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (2,794.30) 2,794.30 0.00 Loan 9.400 Repayable on demand Unsecured General business purposes Textual Information(11)
12 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Interest paid Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 93.80 0.00 0.00 Textual Information(12)
13 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 602.50 0.00 602.50 Loan 9.400 Repayable on demand Unsecured General business purposes Textual Information(13)
14 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 7.80 0.00 7.80 Textual Information(14)
15 ELEVATE CAMPUSES LIMITED DATA RAM SONS PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (27,747.20) 27,747.20 0.00 Loan 10.400 Repayable on demand Unsecured NA Textual Information(15)
16 ELEVATE CAMPUSES LIMITED DATA RAM SONS PRIVATE LIMITED Wholly owned subsidiary Interest paid Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 1,164.60 0.00 0.00 Textual Information(16)
17 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Bowenpally Private Limited Entity under common control Inter-corporate deposit Not Applicable 471.00 0.00 471.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(17)
18 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Bowenpally Private Limited Entity under common control Interest received Not Applicable 3.20 0.00 3.20 Textual Information(18)
19 ELEVATE CAMPUSES LIMITED St. Michael's Educational Services Private Limited Entity under common control Inter-corporate deposit Not Applicable 216.00 0.00 216.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(19)
20 ELEVATE CAMPUSES LIMITED St. Michael's Educational Services Private Limited Entity under common control Interest received Not Applicable 1.50 0.00 1.50 Textual Information(20)
21 ELEVATE CAMPUSES LIMITED Purelearn Chennai Eduinfra Private Limited Entity under common control Inter-corporate deposit Not Applicable 378.00 0.00 378.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(21)
22 ELEVATE CAMPUSES LIMITED Purelearn Chennai Eduinfra Private Limited Entity under common control Interest received Not Applicable 3.00 0.00 3.00 Textual Information(22)
23 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Kanakapura Private Limited Entity under common control Inter-corporate deposit Not Applicable 432.00 0.00 432.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(23)
24 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Kanakapura Private Limited Entity under common control Interest received Not Applicable 2.70 0.00 2.70 Textual Information(24)
25 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Ramanagara SH Private Limited Entity under common control Inter-corporate deposit Not Applicable 123.00 0.00 123.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(25)
26 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Ramanagara SH Private Limited Entity under common control Interest received Not Applicable 0.80 0.00 0.80 Textual Information(26)
27 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Bangalore Private Limited Entity under common control Inter-corporate deposit Not Applicable 162.00 0.00 162.00 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(27)
28 ELEVATE CAMPUSES LIMITED Purelearn Eduinfra Bangalore Private Limited Entity under common control Interest received Not Applicable 1.00 0.00 1.00 Textual Information(28)
29 ELEVATE CAMPUSES LIMITED Infraschool Services Chintamani Private Limited Entity under common control Inter-corporate deposit Not Applicable 48.70 0.00 48.70 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(29)
30 ELEVATE CAMPUSES LIMITED Infraschool Services Chintamani Private Limited Entity under common control Interest received Not Applicable 0.40 0.00 0.40 Textual Information(30)
31 ELEVATE CAMPUSES LIMITED Infraschool Services Kadiri Private Limited Entity under common control Inter-corporate deposit Not Applicable 44.20 0.00 44.20 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(31)
32 ELEVATE CAMPUSES LIMITED Infraschool Services Kadiri Private Limited Entity under common control Interest received Not Applicable 0.30 0.00 0.30 Textual Information(32)
33 ELEVATE CAMPUSES LIMITED Infraschool Services Korba Private Limited Entity under common control Inter-corporate deposit Not Applicable 37.20 0.00 37.20 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(33)
34 ELEVATE CAMPUSES LIMITED Infraschool Services Korba Private Limited Entity under common control Interest received Not Applicable 0.30 0.00 0.30 Textual Information(34)
35 ELEVATE CAMPUSES LIMITED Infraschool Services Tumkur Private Limited Entity under common control Inter-corporate deposit Not Applicable 52.20 0.00 52.20 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(35)
36 ELEVATE CAMPUSES LIMITED Infraschool Services Tumkur Private Limited Entity under common control Interest received Not Applicable 0.40 0.00 0.40 Textual Information(36)
37 ELEVATE CAMPUSES LIMITED Infraschool Services Gurgaon Private Limited Entity under common control Inter-corporate deposit Not Applicable 12.80 0.00 12.80 Inter-corporate deposit 980.0 Repayable on demand Unsecured General business purposes Textual Information(37)
38 ELEVATE CAMPUSES LIMITED Infraschool Services Gurgaon Private Limited Entity under common control Interest received Not Applicable 0.10 0.00 0.10 Textual Information(38)
39 ELEVATE CAMPUSES LIMITED DATA RAM SONS PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 73.10 32.90 106.00 Textual Information(39)
40 ELEVATE CAMPUSES LIMITED ELEVATE HOSTEL MANAGEMENT SERVICES PRIVATE LIMITED Subsidiary Sale of goods or services Approved 25.90 4.10 3.70 Textual Information(40)
41 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (JAGDISHPUR) PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 32.00 33.60 71.00 Textual Information(41)
42 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (STUDENT ACCOMMODATION 1) PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 9.60 0.00 12.60 Textual Information(42)
43 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (SHOOLINI) PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 17.50 5.00 4.80 Textual Information(43)
44 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (SONIPAT) PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 154.10 38.50 142.10 Textual Information(44)
45 ELEVATE CAMPUSES LIMITED GHS SONIPAT II PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 13.40 0.00 0.00 Textual Information(45)
46 ELEVATE CAMPUSES LIMITED GOOD HOST SPACES (CHENNAI) PRIVATE LIMITED Wholly owned subsidiary Sale of goods or services Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 0.20 0.00 0.00 Textual Information(46)
47 Souk HIS Holdings Pte. Ltd. St. Michael's Educational Services Private Limited Entity under common control Sale of goods or services Not Applicable 0.00 0.00 375.20 Advance 0 Repayable on demand Unsecured General business purposes Textual Information(47)
48 Souk NLCS Holdings Pte. Ltd. St. Michael's Educational Services Private Limited Entity under common control Sale of goods or services Not Applicable 0.00 0.00 162.80 Advance 0 Repayable on demand Unsecured General business purposes Textual Information(48)
49 GOOD HOST SPACES (SONIPAT) PRIVATE LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Loan Transaction with wholly owned subsidiary, hence Audit committee approval is not required. (3,297.50) 3,297.50 0.00 Loan 9.500 Repayable on demand Unsecured General business purposes Textual Information(49)
50 GOOD HOST SPACES (SONIPAT) PRIVATE LIMITED GOOD HOST SPACES (WEST) PRIVATE LIMITED Wholly owned subsidiary Interest received Transaction with wholly owned subsidiary, hence Audit committee approval is not required. 112.10 0.00 0.00 Textual Information(50)
51 ELEVATE CAMPUSES LIMITED ELEVATE HOSTEL MANAGEMENT SERVICES PRIVATE LIMITED Subsidiary Investment Approved 774.10 12,163.20 12,937.30 Investment 9.400 20 years from allotment Unsecured General business purposes Textual Information(51)
52 ELEVATE CAMPUSES LIMITED Tablespace Technologies Limited Entity under common control Purchase of goods or services Approved 33.20 0.00 0.00
Total value of transaction during the reporting period (43,971.80)



Text Block

Textual Information(1) Repayment of loan from Subsidiary
Textual Information(2) Interest on loan given
Textual Information(3) Loan given to Subsidiary
Textual Information(4) Interest on loan given
Textual Information(5) Repayment of loan from Subsidiary (net)
Textual Information(6) Interest on loan given
Textual Information(7) Repayment of loan from Subsidiary
Textual Information(8) Interest on loan given
Textual Information(9) Loan given to Subsidiary
Textual Information(10) Interest on loan given
Textual Information(11) Repayment of loan taken from Subsidiary
Textual Information(12) Interest on loan taken
Textual Information(13) Loan given to Subsidiary
Textual Information(14) Interest on loan given
Textual Information(15) Repayment of loan taken from Subsidiary
Textual Information(16) Interest on loan taken
Textual Information(17) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable
Textual Information(18) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(19) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(20) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(21) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(22) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(23) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(24) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(25) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(26) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(27) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(28) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(29) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(30) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(31) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(32) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(33) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(34) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(35) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(36) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(37) ICD given. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(38) Interest on ICD. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable.
Textual Information(39) Cross charge of common costs (excl. GST)
Textual Information(40) Cross charge of common costs (excl. GST)
Textual Information(41) Cross charge of common costs (excl. GST)
Textual Information(42) Cross charge of common costs (excl. GST)
Textual Information(43) Cross charge of common costs (excl. GST)
Textual Information(44) Cross charge of common costs (excl. GST)
Textual Information(45) Cross charge of common costs (excl. GST)
Textual Information(46) Cross charge of common costs (excl. GST)
Textual Information(47) Reimbursment of expenses. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable
Textual Information(48) Reimbursment of expenses. This entity became related party on 30th September 2026 on listing of the Company. This transaction was done prior to 30th September and hence ACM approval is not applicable
Textual Information(49) Loan given by Subsidiary to Subsidiary
Textual Information(50) Interest on loan given
Textual Information(51) Investment in OCDs and Interest on the same