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	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	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

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	164800000	722805000
	Other income	6841000	31338000
	Total income	171641000	754143000
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	33248000	102379000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	14770000	35892000
(f)	Other Expenses
1	Operational Expenses	17881000	53778000
2	Other expense	14612000	54009000
	Total other expenses	32493000	107787000
	Total expenses	107941000	409649000
3	Total profit before exceptional items and tax	63700000	344494000
4	Exceptional items	0	0
5	Total profit before tax	63700000	344494000
6	Tax expense
7	Current tax	18842000	89969000
8	Deferred tax	-4397000	-1104000
9	Total tax expenses	14445000	88865000
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	49255000	255629000
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	-6489000	25238000
16	Total profit (loss) for period	42766000	280867000
17	Other comprehensive income net of taxes	-107000	-107000
18	Total Comprehensive Income for the period	42659000	280760000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	42540000	281933000
	Total profit or loss, attributable to non-controlling interests	226000	226000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	42433000	281826000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	226000	-1065000
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	0.83	5.54
	Diluted earnings (loss) per share from continuing operations	0.83	5.54
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	0.83	5.54
	Diluted earnings (loss) per share from continuing and discontinued operations	0.83	5.54
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	152939000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	1728000
	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	432521000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11742000
	Total non-current financial assets	444263000
	Deferred tax assets (net)	15776000
	Other non-current assets	0
	Total non-current assets	614706000
2	Current assets
	Inventories	20125000
	Current financial asset
	Current investments	0
	Trade receivables, current	284695000
	Cash and cash equivalents	228000
	Bank balance other than cash and cash equivalents	53848000
	Loans, current	179500000
	Other current financial assets	3000
	Total current financial assets	518274000
	Current tax assets (net)	0
	Other current assets	10845000
	Total current assets	549244000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1163950000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	101803000
	Other equity	998407000
	Total equity attributable to owners of parent	1100210000
	Non controlling interest	-2158000
	Total equity	1098052000
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	12503000
	Total non-current financial liabilities	12503000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12503000
	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	25248000
	Total Trade payable	25248000
	Other current financial liabilities	0
	Total current financial liabilities	25248000
	Other current liabilities	18759000
	Provisions, current	9388000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	53395000
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	65898000
	Total equity and liabilites	1163950000
	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	Educational Training & Development Activities	63788000	375677000
2	Business Support Activities	101012000	347129000
	Total Segment Revenue	164800000	722806000
	Less: Inter segment revenue	0	0
	Revenue from operations	164800000	722806000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Educational Training & Development Activities	14824000	210220000
2	Business Support Activities	41361000	102251000
	Total Profit before tax	56185000	312471000
	i. Finance cost	8000	8000
	ii. Other Unallocable Expenditure net off Unallocable income	-1034000	-1034000
	Profit before tax	57211000	369733000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Educational Training & Development Activities	95665000	95665000
2	Business Support Activities	1018629000	1018629000
	Total Segment Asset	1114294000	1114294000
	Un-allocable Assets	49656000	49656000
	Net Segment Asset	1163950000	1163950000
4	Segment Liabilities
	Segment Liabilities
1	Educational Training & Development Activities	-8243000	-8243000
2	Business Support Activities	-14748000	-14748000
	Total Segment Liabilities	-22991000	-22991000
	Un-allocable Liabilities	88889000	88889000
	Net Segment Liabilities	65898000	65898000
	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	Consolidated	Consolidated
	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			344494000
	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			-17580000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4623000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			105000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-7157000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6544000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			35892000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-13015000
	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			29087000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			227000
	Adjustments for undistributed profits of associates			-25238000
	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			-142000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-14628000
	Net cash flows from (used in) operations			329866000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			89969000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			239897000
	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			25266000
	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			19600000
	Purchase of property, plant and equipment			82050000
	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			8350000
	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			29087000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-227000
	Net cash flows from (used in) investing activities	-199681000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			188000
	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			-71074000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-30858000
	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			-30858000
	Cash and cash equivalents cash flow statement at beginning of period			84934000
	Cash and cash equivalents cash flow statement at end of period			54076000