Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	GLOBAL
MSEI Symbol	NOTLISTED
ISIN	INE291W01037
Name of company	GLOBAL EDUCATION 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	16-May-2025   13:00:00
End date and time of board meeting	16-May-2025   15:25:00
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	2024-08-02
Indicate Company website link for updated RPT policy of the Company	www.globaledu.net.in/investors-info#code-policies
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
The disclosure for the Default on laons and Debt Securities is not applicable to the entity

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	149481000	680283000
	Other income	7646000	34075000
	Total income	157127000	714358000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	19946000	174510000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	7484000	-10919000
(d)	Employee benefit expense	30395000	85910000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	13326000	32407000
(f)	Other Expenses
1	Operational Expenses	16833000	49868000
2	Other expense	9778000	43058000
	Total other expenses	26611000	92926000
	Total expenses	97762000	374834000
3	Total profit before exceptional items and tax	59365000	339524000
4	Exceptional items	0	0
5	Total profit before tax	59365000	339524000
6	Tax expense
7	Current tax	17865000	87555000
8	Deferred tax	-3027000	101000
9	Total tax expenses	14838000	87656000
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	44527000	251868000
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	44527000	251868000
17	Other comprehensive income net of taxes	-107000	-107000
18	Total Comprehensive Income for the period	44420000	251761000
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	101803000	101803000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.87	4.95
	Diluted earnings (loss) per share from continuing operations	0.87	4.95
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	0.87	4.95
	Diluted earnings (loss) per share from continuing and discontinued operations	0.87	4.95
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	100558000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	903000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	405117000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11386000
	Total non-current financial assets	416503000
	Deferred tax assets (net)	14475000
	Other non-current assets	0
	Total non-current assets	532439000
2	Current assets
	Inventories	20125000
	Current financial asset
	Current investments	0
	Trade receivables, current	273268000
	Cash and cash equivalents	171000
	Bank balance other than cash and cash equivalents	46037000
	Loans, current	215356000
	Other current financial assets	3000
	Total current financial assets	534835000
	Current tax assets (net)	0
	Other current assets	6794000
	Total current assets	561754000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1094193000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	101803000
	Other equity	935501000
	Total equity attributable to owners of parent	1037304000
	Non controlling interest
	Total equity	1037304000
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	12502000
	Total non-current financial liabilities	12502000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12502000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	22464000
	Total Trade payable	22464000
	Other current financial liabilities	0
	Total current financial liabilities	22464000
	Other current liabilities	17238000
	Provisions, current	4685000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	44387000
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	56889000
	Total equity and liabilites	1094193000
	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	Educational Training & Development Activities	59029000	360151000
2	Business Support Activities	90452000	320132000
	Total Segment Revenue	149481000	680283000
	Less: Inter segment revenue	0	0
	Revenue from operations	149481000	680283000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Educational Training & Development Activities	14799000	215071000
2	Business Support Activities	37051000	92429000
	Total Profit before tax	51850000	307500000
	i. Finance cost	8000	8000
	ii. Other Unallocable Expenditure net off Unallocable income	-7522000	-7522000
	Profit before tax	59364000	339524000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Educational Training & Development Activities	103112000	103112000
2	Business Support Activities	970129000	970129000
	Total Segment Asset	1073241000	1073241000
	Un-allocable Assets	20952000	20952000
	Net Segment Asset	1094193000	1094193000
4	Segment Liabilities
	Segment Liabilities
1	Educational Training & Development Activities	-9729000	-9729000
2	Business Support Activities	-22271000	-22271000
	Total Segment Liabilities	-32000000	-32000000
	Un-allocable Liabilities	88889000	88889000
	Net Segment Liabilities	56889000	56889000
	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	Remeasurement of defined benefits plan	-107000	-107000
	Total Amount of items that will not be reclassified to profit and loss	-107000	-107000
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	-107000	-107000

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			339524000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-10919000
	Adjustments for decrease (increase) in trade receivables, current			-16694000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3786000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			115000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-8389000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4046000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			32407000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-16334000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			5705000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			2700000
	Adjustments for interest income			32075000
	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			726000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			84000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-48334000
	Net cash flows from (used in) operations			291190000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			87555000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			203635000
	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			33000
	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			151875000
	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			18641000
	Purchase of property, plant and equipment			57008000
	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			13416000
	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			2700000
	Interest received			32075000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-228000
	Net cash flows from (used in) investing activities	-169144000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			71262000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-71262000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-36771000
	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			-36771000
	Cash and cash equivalents cash flow statement at beginning of period			82979000
	Cash and cash equivalents cash flow statement at end of period			46208000