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	Consolidated
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

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	Consolidated	Consolidated
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	974582000	3580846000
	Other income	47626000	103521000
	Total income	1022208000	3684367000
2	Expenses
(a)	Cost of materials consumed	22870000	91097000
(b)	Purchases of stock-in-trade	88000	300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4656000	-11556000
(d)	Employee benefit expense	201641000	665854000
(e)	Finance costs	59743000	83442000
(f)	Depreciation, depletion and amortisation expense	76053000	201612000
(f)	Other Expenses
1	(g) Service delivery expenses	478643000	1937826000
2	(h) Sales and marketing expenses	71555000	220897000
3	(i) Other expenses	192799000	453831000
	Total other expenses	742997000	2612554000
	Total expenses	1098736000	3643303000
3	Total profit before exceptional items and tax	-76528000	41064000
4	Exceptional items	-41921000	-41921000
5	Total profit before tax	-118449000	-857000
6	Tax expense
7	Current tax	-6244000	13866000
8	Deferred tax	-18090000	4750000
9	Total tax expenses	-24334000	18616000
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	-94115000	-19473000
12	Profit (loss) from discontinued operations before tax	-63116000	-93394000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-63116000	-93394000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-157231000	-112867000
17	Other comprehensive income net of taxes	10063000	11724000
18	Total Comprehensive Income for the period	-147168000	-101143000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-164149000	-112485000
	Total profit or loss, attributable to non-controlling interests	6919000	6919000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-154085500	-100761300
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	6918800	-381900
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		2445203000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.74	-0.36
	Diluted earnings (loss) per share from continuing operations	-1.74	-0.36
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-1.17	-1.73
	Diluted earnings (loss) per share from discontinued operations	-1.17	-1.73
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-2.91	-2.09
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.91	-2.09
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	303730000
	Capital work-in-progress	151000
	Investment property	144577000
	Goodwill	1663165000
	Other intangible assets	1398007000
	Intangible assets under development	142006000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	46588000
	Total non-current financial assets	52588000
	Deferred tax assets (net)	217319000
	Other non-current assets	363322000
	Total non-current assets	4284865000
2	Current assets
	Inventories	138680000
	Current financial asset
	Current investments	0
	Trade receivables, current	1106363000
	Cash and cash equivalents	255410000
	Bank balance other than cash and cash equivalents	2068923000
	Loans, current	5059000
	Other current financial assets	564285000
	Total current financial assets	4000040000
	Current tax assets (net)	0
	Other current assets	538573000
	Total current assets	4677293000
3	Non-current assets classified as held for sale	6551000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8968709000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	270492000
	Other equity	2445203000
	Total equity attributable to owners of parent	2715695000
	Non controlling interest	-21256000
	Total equity	2694439000
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	1994234000
	Total non-current financial liabilities	3744820000
	Provisions, non-current	70217000
	Deferred tax liabilities (net)	209797000
	Deferred government grants, Non-current	0
	Other non-current liabilities	13675000
	Total non-current liabilities	4038509000
	Current liabilities
	Current financial liabilities
	Borrowings, current	662888000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	6232000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	674102000
	Total Trade payable	680334000
	Other current financial liabilities	478178000
	Total current financial liabilities	1821400000
	Other current liabilities	380555000
	Provisions, current	21525000
	Current tax liabilities (Net)	12281000
	Deferred government grants, Current	0
	Total current liabilities	2235761000
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	6274270000
	Total equity and liabilites	8968709000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	EdTech	369727000	1842511000
2	MarTech	324003000	1457482000
3	DEX	280853000	280853000
4	Others	0	0
	Total Segment Revenue	974583000	3580846000
	Less: Inter segment revenue	0	0
	Revenue from operations	974583000	3580846000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	EdTech	12124000	209994000
2	MarTech	15676000	57855000
3	DEX	-475000	-475000
4	Others	-3266000	-3266000
	Total Profit before tax	24059000	264108000
	i. Finance cost	59743000	59743000
	ii. Other Unallocable Expenditure net off Unallocable income	40843000	40843000
	Profit before tax	-76527000	41064000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	EdTech	1408013000	1408013000
2	MarTech	1186178000	1186178000
3	DEX	2624148000	2624148000
4	Others	365000	365000
	Total Segment Asset	5218704000	5218704000
	Un-allocable Assets	3750005000	3750005000
	Net Segment Asset	8968709000	8968709000
4	Segment Liabilities
	Segment Liabilities
1	EdTech	420450000	420450000
2	MarTech	274249000	274249000
3	DEX	672790000	672790000
4	Others	6624000	6624000
	Total Segment Liabilities	1374113000	1374113000
	Un-allocable Liabilities	4900157000	4900157000
	Net Segment Liabilities	6274270000	6274270000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

The Operating Segments represent: n(i)tEdTech: The Education segment of the Group comprising of business generated and serviced through educational services such as coaching, content, platform, and student mobility services. n n(ii)tMarTech: The integrated solution driven services for corporates through Experiential marketing and Event management (physical and virtual events), Marcomm, Customized Engagement Programs (CEPs), transitioning business to metaverse, Manpower services and Sales management. n n(iii)tDEX: Specialized services for delivering secure, scalable, and technology-driven assessment solutions. It encompasses recruitment and promotion exams, professional certifications, vocational assessments, entrance exams, university digital exams, and employability enhancement programs n n(iv)tOthers: The discontinued businesses, expenses related to CSR activities carried out through the Section 8 arm of the Company. n

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	Consolidated	Consolidated
	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	8582000	9069000
	Total Amount of items that will not be reclassified to profit and loss	8582000	9069000
2	Income tax relating to items that will not be reclassified to profit or loss	2372000	2500000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss - Exchange differences on translation of foreign operations	3853000	5155000
	Total Amount of items that will be reclassified to profit and loss	3853000	5155000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	10063000	11724000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-857000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			83442000
	Adjustments for decrease (increase) in inventories			-12640000
	Adjustments for decrease (increase) in trade receivables, current			-113065000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-168519000
	Adjustments for decrease (increase) in other non-current assets			-27942000
	Adjustments for other financial assets, non-current			-5007000
	Adjustments for other financial assets, current			-219081000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			76552000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			128388000
	Adjustments for increase (decrease) in other non-current liabilities			-3309000
	Adjustments for depreciation and amortisation expense			201612000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-55037000
	Adjustments for provisions, non-current			10624000
	Adjustments for other financial liabilities, current			299873000
	Adjustments for other financial liabilities, non-current			14583000
	Adjustments for unrealised foreign exchange losses gains			26000
	Adjustments for dividend income			0
	Adjustments for interest income			87296000
	Adjustments for share-based payments			0
	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)			-93393000
	Other adjustments for non-cash items			136374000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			166185000
	Net cash flows from (used in) operations			165328000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1746000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			163582000
	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			2618191000
	Other cash receipts from sales of equity or debt instruments of other entities			50000
	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			305051000
	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			468354000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1920000
	Net cash flows from (used in) investing activities	-2452918000
	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			0
	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			10550000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2185614000
	Repayments of borrowings			0
	Payments of lease liabilities			34046000
	Dividends paid			0
	Interest paid			77436000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2084682000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-204654000
	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			-204654000
	Cash and cash equivalents cash flow statement at beginning of period			460064000
	Cash and cash equivalents cash flow statement at end of period			255410000