Integrated Filing — IndAS

General information about company
Scrip Code	538268
NSE Symbol	WONDERLA
MSEI Symbol	NOTLISTED
ISIN	INE066O01014
Name of company	Wonderla Holidays Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	07-May-2025   12:15:00
End date and time of board meeting	07-May-2025   13:45:00
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	Declaration of unmodified opinion
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	2024-03-25
Indicate Company website link for updated RPT policy of the Company	https://www.wonderla.com/investor-relations/prospectus-policies?subSection=policy-on-related-party-transactions
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
Not applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	967820000	4585708000
	Other income	108068000	242103000
	Total income	1075888000	4827811000
2	Expenses
(a)	Cost of materials consumed	72585000	301552000
(b)	Purchases of stock-in-trade	45238000	200707000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2420000	2684000
(d)	Employee benefit expense	201535000	815307000
(e)	Finance costs	2160000	7295000
(f)	Depreciation, depletion and amortisation expense	155392000	571215000
(f)	Other Expenses
1	Other Expenses	453529000	1793549000
	Total other expenses	453529000	1793549000
	Total expenses	928019000	3692309000
3	Total profit before exceptional items and tax	147869000	1135502000
4	Exceptional items	0	0
5	Total profit before tax	147869000	1135502000
6	Tax expense
7	Current tax	41437000	294274000
8	Deferred tax	-3666000	-251516000
9	Total tax expenses	37771000	42758000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	110098000	1092744000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	110098000	1092744000
17	Other comprehensive income net of taxes	-412000	-7208000
18	Total Comprehensive Income for the period	109686000	1085536000
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	634088000	634088000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		16602761000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.74	18.61
	Diluted earnings (loss) per share from continuing operations	1.73	18.55
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	1.74	18.61
	Diluted earnings (loss) per share from continuing and discontinued operations	1.73	18.55
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	9517378000
	Capital work-in-progress	2254810000
	Investment property	0
	Goodwill	0
	Other intangible assets	56911000
	Intangible assets under development	6720000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	1137000
	Other non-current financial assets	26536000
	Total non-current financial assets	27673000
	Deferred tax assets (net)	4876000
	Other non-current assets	580028000
	Total non-current assets	12448396000
2	Current assets
	Inventories	139895000
	Current financial asset
	Current investments	1359594000
	Trade receivables, current	45469000
	Cash and cash equivalents	192420000
	Bank balance other than cash and cash equivalents	4037647000
	Loans, current	7949000
	Other current financial assets	94320000
	Total current financial assets	5737399000
	Current tax assets (net)
	Other current assets	270750000
	Total current assets	6148044000
3	Non-current assets classified as held for sale	19605000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18616045000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	634088000
	Other equity	16602761000
	Total equity attributable to owners of parent	17236849000
	Non controlling interest
	Total equity	17236849000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	47243000
	Total non-current financial liabilities	47243000
	Provisions, non-current	102089000
	Deferred tax liabilities (net)	498354000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	647686000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3046000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	25656000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	397076000
	Total Trade payable	422732000
	Other current financial liabilities	188668000
	Total current financial liabilities	614446000
	Other current liabilities	58541000
	Provisions, current	19653000
	Current tax liabilities (Net)	38870000
	Deferred government grants, Current	0
	Total current liabilities	731510000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1379196000
	Total equity and liabilites	18616045000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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	716131000	3459121000
2	Others	251688000	1126587000
3	Allocable other income	4443000	20238000
4	Interest, dividned, gain from mutual funds and others	103625000	221865000
	Total Segment Revenue	1075887000	4827811000
	Less: Inter segment revenue
	Revenue from operations	1075887000	4827811000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Amusement parks and Resort	64275000	910757000
2	Others	103457000	487998000
3	Allocable other income	0	0
4	Interest, dividned, gain from mutual funds and others	103626000	221865000
	Total Profit before tax	271358000	1620620000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	123488000	123488000
	Profit before tax	147870000	1135502000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Amusement parks and Resort	12778296000	12778296000
2	Others	36181000	36181000
3	Allocable other income	0	0
4	Interest, dividned, gain from mutual funds and others	0	0
	Total Segment Asset	12814477000	12814477000
	Un-allocable Assets	5801568000	5801568000
	Net Segment Asset	18616045000	18616045000
4	Segment Liabilities
	Segment Liabilities
1	Amusement parks and Resort	624479000	624479000
2	Others	28221000	28221000
3	Allocable other income	0	0
4	Interest, dividned, gain from mutual funds and others	0	0
	Total Segment Liabilities	652700000	652700000
	Un-allocable Liabilities	726496000	726496000
	Net Segment Liabilities	1379196000	1379196000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	Remeasurement of defined benefit plans	-551000	-9633000
2	Income tax relating to items that will not be reclassified to profit or loss	139000	2425000
	Total Amount of items that will not be reclassified to profit and loss	-412000	-7208000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-412000	-7208000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1135502000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7295000
	Adjustments for decrease (increase) in inventories			-5144000
	Adjustments for decrease (increase) in trade receivables, current			-16816000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-185141000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-3357000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			84529000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-10066000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			571215000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			11954000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-25000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			140800000
	Adjustments for share-based payments			74454000
	Adjustments for fair value losses (gains)			-81064000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1177000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			308211000
	Net cash flows from (used in) operations			1443713000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			218343000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1225370000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			3077210000
	Proceeds from sales of investment property			1177000
	Purchase of investment property			2424978000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			3091824000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			97973000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2047878000
	Net cash flows from (used in) investing activities	-6446984000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			5400000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			127897000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			67000
	Payments of lease liabilities			2372000
	Dividends paid			141224000
	Interest paid			7295000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5121145000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-100469000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-100469000
	Cash and cash equivalents cash flow statement at beginning of period			292889000
	Cash and cash equivalents cash flow statement at end of period			192420000

Signatory Details
Name of signatory	Srinivasulu Raju Y
Designation of person	Company Secretary
Place	Bangalore
Date	07-May-2025