Integrated Filing — IndAS

General information about company
Scrip Code	508989
NSE Symbol	NAVNETEDUL
MSEI Symbol	NA
ISIN	INE060A01024
Name of company	NAVNEET 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	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	19-May-2025   11:30:00
End date and time of board meeting	19-May-2025   14:35:00
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	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	2022-05-18
Indicate Company website link for updated RPT policy of the Company	https://navneet.com/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
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	3885600000	17334800000
	Other income	30200000	247200000
	Total income	3915800000	17582000000
2	Expenses
(a)	Cost of materials consumed	2635600000	8332600000
(b)	Purchases of stock-in-trade	8400000	54700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-951400000	-231900000
(d)	Employee benefit expense	693200000	2582600000
(e)	Finance costs	40500000	167700000
(f)	Depreciation, depletion and amortisation expense	182600000	644900000
(f)	Other Expenses
1	Manufacturing Expenses	428200000	1185700000
2	Sales and Marketing expense	258000000	1106700000
3	Other expenses	253300000	1101700000
	Total other expenses	939500000	3394100000
	Total expenses	3548400000	14944700000
3	Total profit before exceptional items and tax	367400000	2637300000
4	Exceptional items	0	6040000000
5	Total profit before tax	367400000	8677300000
6	Tax expense
7	Current tax	112800000	697500000
8	Deferred tax	-37000000	-66700000
9	Total tax expenses	75800000	630800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	-39200000
11	Net Profit Loss for the period from continuing operations	291600000	8007300000
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	291600000	8007300000
17	Other comprehensive income net of taxes	57100000	-8300000
18	Total Comprehensive Income for the period	348700000	7999000000
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	442400000	442400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		19120400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.32	35.86
	Diluted earnings (loss) per share from continuing operations	1.32	35.86
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	1.32	35.86
	Diluted earnings (loss) per share from continuing and discontinued operations	1.32	35.86
24	Debt equity ratio	0.0008	0.0008
25	Debt service coverage ratio	0.0114	0.0069
26	Interest service coverage ratio	0.1007	0.1672
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	2291600000
	Capital work-in-progress	419100000
	Investment property	7998600000
	Goodwill	29700000
	Other intangible assets	896000000
	Intangible assets under development	14600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	77800000
	Trade receivables, non-current	0
	Loans, non-current	195100000
	Other non-current financial assets	206300000
	Total non-current financial assets	479200000
	Deferred tax assets (net)	88600000
	Other non-current assets	403600000
	Total non-current assets	12621000000
2	Current assets
	Inventories	6283000000
	Current financial asset
	Current investments	0
	Trade receivables, current	2863800000
	Cash and cash equivalents	145500000
	Bank balance other than cash and cash equivalents	38500000
	Loans, current	115300000
	Other current financial assets	101900000
	Total current financial assets	3265000000
	Current tax assets (net)	0
	Other current assets	658900000
	Total current assets	10206900000
3	Non-current assets classified as held for sale	2000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22829900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	442400000
	Other equity	19120400000
	Total equity attributable to owners of parent	19562800000
	Non controlling interest
	Total equity	19562800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	548800000
	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	33500000
	Total non-current financial liabilities	582300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	582300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	850100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	143400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	527700000
	Total Trade payable	671100000
	Other current financial liabilities	514000000
	Total current financial liabilities	2035200000
	Other current liabilities	186300000
	Provisions, current	437700000
	Current tax liabilities (Net)	21600000
	Deferred government grants, Current	0
	Total current liabilities	2680800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	4000000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3267100000
	Total equity and liabilites	22829900000
	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	a. Publishing Content	1036700000	7142900000
2	b. Stationery Products	2843000000	10141100000
3	c. Others (windmill, etc.)	14300000	85800000
	Total Segment Revenue	3894000000	17369800000
	Less: Inter segment revenue	8400000	8400000
	Revenue from operations	3885600000	17334800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a. Publishing Content	110900000	1809200000
2	b. Stationery Products	366500000	1255100000
3	c. Others (windmill, etc.)	6700000	34500000
	Total Profit before tax	484100000	3098800000
	i. Finance cost	30200000	30200000
	ii. Other Unallocable Expenditure net off Unallocable income	86500000	86500000
	Profit before tax	367400000	2637300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a. Publishing Content	6712400000	6712400000
2	b. Stationery Products	8452600000	8452600000
3	c. Others (windmill, etc.)	6086300000	6086300000
	Total Segment Asset	21251300000	21251300000
	Un-allocable Assets	1578600000	1578600000
	Net Segment Asset	22829900000	22829900000
4	Segment Liabilities
	Segment Liabilities
1	a. Publishing Content	829900000	829900000
2	b. Stationery Products	1194300000	1194300000
3	c. Others (windmill, etc.)	200000	200000
	Total Segment Liabilities	2024400000	2024400000
	Un-allocable Liabilities	1242700000	1242700000
	Net Segment Liabilities	3267100000	3267100000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	n nCapital Employed - Amount in Lakhs n na. Publishing Content - 58825 nb. Stationary Products - 72583 nc. Others ( windmill, etc.) - 60861 nd. Unallocated - 3359

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	i) Re-measurement of the net defined benefit plan	19100000	-34300000
	Total Amount of items that will not be reclassified to profit and loss	19100000	-34300000
2	Income tax relating to items that will not be reclassified to profit or loss	4800000	-8600000
3	Amount of items that will be reclassified to profit and loss
1	Cash flow hedge	57100000	23200000
	Total Amount of items that will be reclassified to profit and loss	57100000	23200000
4	Income tax relating to items that will be reclassified to profit or loss	14300000	5800000
5	Total Other comprehensive income	57100000	-8300000

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			8677300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			167700000
	Adjustments for decrease (increase) in inventories			25000000
	Adjustments for decrease (increase) in trade receivables, current			95400000
	Adjustments for decrease (increase) in trade receivables, non-current			15500000
	Adjustments for decrease (increase) in other current assets			119000000
	Adjustments for decrease (increase) in other non-current assets			15500000
	Adjustments for other financial assets, non-current			40600000
	Adjustments for other financial assets, current			26800000
	Adjustments for other bank balances			3600000
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			150400000
	Adjustments for increase (decrease) in other current liabilities			22500000
	Adjustments for increase (decrease) in other non-current liabilities			10100000
	Adjustments for depreciation and amortisation expense			644900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			71000000
	Adjustments for other financial liabilities, current			56300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			2900000
	Adjustments for dividend income			5500000
	Adjustments for interest income			37600000
	Adjustments for share-based payments			-6040000000
	Adjustments for fair value losses (gains)			8800000
	Adjustments for undistributed profits of associates			130800000
	Other adjustments for which cash effects are investing or financing cash flow			2900000
	Other adjustments to reconcile profit (loss)			29600000
	Other adjustments for non-cash items			15600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			1981900000
	Total adjustments for reconcile profit (loss)			-2707900000
	Net cash flows from (used in) operations			5969400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-707100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6676500000
	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			1142100000
	Proceeds from sales of investment property			22202200000
	Purchase of investment property			22166400000
	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			219400000
	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			5500000
	Interest received			29000000
	Income taxes paid (refund)			4000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-856400000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			100100000
	Payments from changes in ownership interests in subsidiaries			271300000
	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			1237000000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2536900000
	Repayments of borrowings			3730500000
	Payments of lease liabilities			149900000
	Dividends paid			916800000
	Interest paid			126800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3795300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2024800000
	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			2024800000
	Cash and cash equivalents cash flow statement at beginning of period			37400000
	Cash and cash equivalents cash flow statement at end of period			2062200000