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	Consolidated
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

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	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	4337800000	17857200000
	Other income	28700000	240800000
	Total income	4366500000	18098000000
2	Expenses
(a)	Cost of materials consumed	2710500000	8479300000
(b)	Purchases of stock-in-trade	25900000	106500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-896700000	-224200000
(d)	Employee benefit expense	736300000	2790900000
(e)	Finance costs	47000000	189400000
(f)	Depreciation, depletion and amortisation expense	185700000	660200000
(f)	Other Expenses
1	Manufacturing expenses	402200000	1151500000
2	Sales and Marketing expenses	302000000	1177200000
3	Other expenses	271700000	1188300000
	Total other expenses	975900000	3517000000
	Total expenses	3784600000	15519100000
3	Total profit before exceptional items and tax	581900000	2578900000
4	Exceptional items	-30700000	6829300000
5	Total profit before tax	551200000	9408200000
6	Tax expense
7	Current tax	113600000	859800000
8	Deferred tax	-37700000	505500000
9	Total tax expenses	75900000	1365300000
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	475300000	8042900000
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	-3200000	-5100000
16	Total profit (loss) for period	472100000	8037800000
17	Other comprehensive income net of taxes	57900000	-17300000
18	Total Comprehensive Income for the period	530000000	8020500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	472100000	7584100000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	57900000	-17300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		17901600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2	34
	Diluted earnings (loss) per share from continuing operations	2	34
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	2	34
	Diluted earnings (loss) per share from continuing and discontinued operations	2	34
24	Debt equity ratio	0.0011	0.0011
25	Debt service coverage ratio	0.003	0.0021
26	Interest service coverage ratio	0.1337	0.1462
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	2293000000
	Capital work-in-progress	419100000
	Investment property	713600000
	Goodwill	239400000
	Other intangible assets	218100000
	Intangible assets under development	14600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	121600000
	Non-current financial assets
	Non-current investments	7432800000
	Trade receivables, non-current	0
	Loans, non-current	195100000
	Other non-current financial assets	288700000
	Total non-current financial assets	7916600000
	Deferred tax assets (net)	0
	Other non-current assets	405800000
	Total non-current assets	12341800000
2	Current assets
	Inventories	6358000000
	Current financial asset
	Current investments	72800000
	Trade receivables, current	3475400000
	Cash and cash equivalents	379600000
	Bank balance other than cash and cash equivalents	40100000
	Loans, current	33500000
	Other current financial assets	104400000
	Total current financial assets	4105800000
	Current tax assets (net)	0
	Other current assets	731100000
	Total current assets	11194900000
3	Non-current assets classified as held for sale	2000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23538700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	442400000
	Other equity	17901600000
	Total equity attributable to owners of parent	18344000000
	Non controlling interest	397700000
	Total equity	18741700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	574600000
	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
	Total non-current financial liabilities	574600000
	Provisions, non-current	400000
	Deferred tax liabilities (net)	807800000
	Deferred government grants, Non-current
	Other non-current liabilities	33500000
	Total non-current liabilities	1416300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1247700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	145700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	611500000
	Total Trade payable	757200000
	Other current financial liabilities	527400000
	Total current financial liabilities	2532300000
	Other current liabilities	196200000
	Provisions, current	625300000
	Current tax liabilities (Net)	22900000
	Deferred government grants, Current	0
	Total current liabilities	3376700000
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	4797000000
	Total equity and liabilites	23538700000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a. Publishing Content	1489100000	7665300000
2	b. Stationery Products	2842900000	10141100000
3	c. Others (windmill, other strategic investments, etc.)	14300000	85800000
	Total Segment Revenue	4346300000	17892200000
	Less: Inter segment revenue	8500000	8500000
	Revenue from operations	4337800000	17857200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a. Publishing Content	329000000	1757700000
2	b. Stationery Products	365300000	1254300000
3	c. Others (windmill, other strategic investments, etc.)	6600000	31500000
	Total Profit before tax	700900000	3043500000
	i. Finance cost	30300000	30300000
	ii. Other Unallocable Expenditure net off Unallocable income	88700000	88700000
	Profit before tax	581900000	2578900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a. Publishing Content	6112600000	6112600000
2	b. Stationery Products	8541200000	8541200000
3	c. Others (windmill, other strategic investments, etc.)	7306400000	7306400000
	Total Segment Asset	21960200000	21960200000
	Un-allocable Assets	1578500000	1578500000
	Net Segment Asset	23538700000	23538700000
4	Segment Liabilities
	Segment Liabilities
1	a. Publishing Content	1350400000	1350400000
2	b. Stationery Products	1278000000	1278000000
3	c. Others (windmill, other strategic investments, etc.)	925800000	925800000
	Total Segment Liabilities	3554200000	3554200000
	Un-allocable Liabilities	1640500000	1640500000
	Net Segment Liabilities	5194700000	5194700000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	n nCapital Employed n Amount in Lakhs na. Publishing Content - 47662 nb. Stationery Products - 72631 nc. Others (windmill, other strategic investments, etc. ) - 63806 nd. Unallocated - (620)

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	Consolidated	Consolidated
	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 & others	20000000	-32700000
2	ii) Equity instruments through Other Comprehensive Income	0	-10600000
	Total Amount of items that will not be reclassified to profit and loss	20000000	-43300000
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	14400000	5800000
5	Total Other comprehensive income	57900000	-17300000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			9408200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			189400000
	Adjustments for decrease (increase) in inventories			29600000
	Adjustments for decrease (increase) in trade receivables, current			166500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-164900000
	Adjustments for decrease (increase) in other non-current assets			15500000
	Adjustments for other financial assets, non-current			-40700000
	Adjustments for other financial assets, current			-95400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			233700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			20700000
	Adjustments for increase (decrease) in other non-current liabilities			-10700000
	Adjustments for depreciation and amortisation expense			660200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			30700000
	Adjustments for provisions, current			-4800000
	Adjustments for provisions, non-current			48800000
	Adjustments for other financial liabilities, current			59900000
	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			30700000
	Adjustments for share-based payments			-6860000000
	Adjustments for fair value losses (gains)			31300000
	Adjustments for undistributed profits of associates			5100000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-140800000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5875200000
	Net cash flows from (used in) operations			3533000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			793800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2739200000
	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			1144600000
	Proceeds from sales of investment property			12200000
	Purchase of investment property			22096400000
	Proceeds from sales of intangible assets			22202200000
	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			2202500000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			505000000
	Cash receipts from repayment of advances and loans made to other parties			520600000
	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			30700000
	Income taxes paid (refund)			77900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	1149800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			59500000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			1228300000
	Payments of other equity instruments			8700000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2537000000
	Repayments of borrowings			3732000000
	Payments of lease liabilities			167000000
	Dividends paid			916800000
	Interest paid			144200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3719500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			169500000
	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			169500000
	Cash and cash equivalents cash flow statement at beginning of period			-192600000
	Cash and cash equivalents cash flow statement at end of period			-23100000