Integrated Filing — IndAS

General information about company
Scrip Code	540403
NSE Symbol	CLEDUCATE
MSEI Symbol	NOTLISTED
ISIN	INE201M01029
Name of company	CL EDUCATE 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-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	Audited
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	14-May-2025   12:30:00
End date and time of board meeting	14-May-2025   20:35:00
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	2025-02-04
Indicate Company website link for updated RPT policy of the Company	https://www.cleducate.com/policies/RPT_Policy_CLEdcuate.pdf
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 on the Company

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	Audited	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	607780000	2890222000
	Other income	55044000	109185000
	Total income	662824000	2999407000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	30047000	189478000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6475000	-24862000
(d)	Employee benefit expense	136197000	526671000
(e)	Finance costs	56820000	77973000
(f)	Depreciation, depletion and amortisation expense	30728000	133594000
(f)	Other Expenses
1	Service delivery expenses	319648000	1558359000
2	Sales and marketing expenses	57052000	201008000
3	Other expenses	104744000	335843000
	Total other expenses	481444000	2095210000
	Total expenses	728761000	2998064000
3	Total profit before exceptional items and tax	-65937000	1343000
4	Exceptional items	-41921000	-41921000
5	Total profit before tax	-107858000	-40578000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-25465000	400000
9	Total tax expenses	-25465000	400000
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	-82393000	-40978000
12	Profit (loss) from discontinued operations before tax	-60752000	-91029000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-60752000	-91029000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-143145000	-132007000
17	Other comprehensive income net of taxes	5037000	5396000
18	Total Comprehensive Income for the period	-138108000	-126611000
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	270492000	270492000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		2292100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.51	-0.76
	Diluted earnings (loss) per share from continuing operations	-1.51	-0.76
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-1.12	-1.68
	Diluted earnings (loss) per share from discontinued operations	-1.12	-1.68
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-2.63	-2.44
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.63	-2.44
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	63516000
	Capital work-in-progress	0
	Investment property	27115000
	Goodwill	0
	Other intangible assets	398753000
	Intangible assets under development	95870000
	Biological assets other than bearer plants	87906000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5077763000
	Total non-current financial assets	5077763000
	Deferred tax assets (net)	120545000
	Other non-current assets	284998000
	Total non-current assets	6156466000
2	Current assets
	Inventories	179795000
	Current financial asset
	Current investments	0
	Trade receivables, current	577647000
	Cash and cash equivalents	40810000
	Bank balance other than cash and cash equivalents	395697000
	Loans, current	11488000
	Other current financial assets	121521000
	Total current financial assets	1147163000
	Current tax assets (net)	0
	Other current assets	447532000
	Total current assets	1774490000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7930956000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	270492000
	Other equity	2292100000
	Total equity attributable to owners of parent	2562592000
	Non controlling interest
	Total equity	2562592000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1750586000
	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	1916944000
	Total non-current financial liabilities	3667530000
	Provisions, non-current	52669000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	11555000
	Total non-current liabilities	3731754000
	Current liabilities
	Current financial liabilities
	Borrowings, current	618975000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6171000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	435025000
	Total Trade payable	441196000
	Other current financial liabilities	341389000
	Total current financial liabilities	1401560000
	Other current liabilities	217184000
	Provisions, current	17866000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1636610000
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	5368364000
	Total equity and liabilites	7930956000
	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		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Disclosed on Group Level	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Disclosed on Group Level	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Disclosed on Group Level	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Disclosed on Group Level	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Audited	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	Items that will not be reclassified to profit or loss	6989000	7476000
	Total Amount of items that will not be reclassified to profit and loss	6989000	7476000
2	Income tax relating to items that will not be reclassified to profit or loss	1952000	2080000
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	5037000	5396000

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			Audited
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			-40578000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			77973000
	Adjustments for decrease (increase) in inventories			-25051000
	Adjustments for decrease (increase) in trade receivables, current			-19569000
	Adjustments for decrease (increase) in trade receivables, non-current			102676000
	Adjustments for decrease (increase) in other current assets			-151012000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-1770000
	Adjustments for other financial assets, current			136969000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			91178000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-13735000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			133594000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6580000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-68683000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			5896000
	Adjustments for fair value losses (gains)			0
	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)			-185207000
	Other adjustments for non-cash items			15447000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			105286000
	Net cash flows from (used in) operations			64708000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			80080000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-15372000
	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			2319874000
	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			996000
	Purchase of property, plant and equipment			179887000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			0
	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			121046000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			185895000
	Net cash flows from (used in) investing activities	-2191824000
	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			500000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2156313000
	Repayments of borrowings			0
	Payments of lease liabilities			38597000
	Dividends paid			0
	Interest paid			67199000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2051017000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-156179000
	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			-156179000
	Cash and cash equivalents cash flow statement at beginning of period			196989000
	Cash and cash equivalents cash flow statement at end of period			40810000