Integrated Filing — IndAS



General information about company
Scrip Code 543992
NSE Symbol YATRA
MSEI Symbol NOTLISTED
ISIN INE0JR601024
Name of company YATRA ONLINE 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 29-May-2025   12:00:00
End date and time of board meeting 29-May-2025   18:30:00
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 2189720000 7914420000
Other income 95910000 318310000
Total income 2285630000 8232730000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 395320000 1481980000
(e) Finance costs 32650000 102310000
(f) Depreciation, depletion and amortisation expense 100290000 308900000
(f) Other Expenses
1 Service cost 1096090000 4039050000
2 Marketing and sales promotion expense 107180000 430100000
3 Payment Gateway Charges 118470000 414970000
4 Other Expenses 301970000 1104150000
Total other expenses 1623710000 5988270000
Total expenses 2151970000 7881460000
3 Total profit before exceptional items and tax 133660000 351270000
4 Exceptional items 0 0
5 Total profit before tax 133660000 351270000
6 Tax expense
7 Current tax 4140000 9860000
8 Deferred tax -22660000 -24330000
9 Total tax expenses -18520000 -14470000
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 152180000 365740000
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 152180000 365740000
17 Other comprehensive income net of taxes -720000 -3060000
18 Total Comprehensive Income for the period 151460000 362680000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 152180000 365740000
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 151460000 362680000
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 156920000 156920000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 7680710000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.97 2.33
Diluted earnings (loss) per share from continuing operations 0.97 2.33
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 0.97 2.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.97 2.33
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For notes to the Audited consolidated financial results, kindly refer to the PDF filing done by the Company with the Stock Exchanges



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 136820000
Capital work-in-progress 0
Investment property 0
Goodwill 1414720000
Other intangible assets 997410000
Intangible assets under development 95890000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 125910000
Total non-current financial assets 125910000
Deferred tax assets (net) 22630000
Other non-current assets 847460000
Total non-current assets 3640840000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 5452910000
Cash and cash equivalents 551750000
Bank balance other than cash and cash equivalents 435040000
Loans, current 22520000
Other current financial assets 1022090000
Total current financial assets 7484310000
Current tax assets (net)
Other current assets 2107750000
Total current assets 9592060000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13232900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 156920000
Other equity 7680720000
Total equity attributable to owners of parent 7837640000
Non controlling interest
Total equity 7837640000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 20740000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 186340000
Total non-current financial liabilities 207080000
Provisions, non-current 65820000
Deferred tax liabilities (net) 142470000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 415370000
Current liabilities
Current financial liabilities
Borrowings, current 525120000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4550000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2260730000
Total Trade payable 2265280000
Other current financial liabilities 933980000
Total current financial liabilities 3724380000
Other current liabilities 1192720000
Provisions, current 62550000
Current tax liabilities (Net) 240000
Deferred government grants, Current 0
Total current liabilities 4979890000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5395260000
Total equity and liabilites 13232900000
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 Air Ticketing 574770000 1888700000
2 Hotel and Packages 1390280000 5138040000
3 Other Services 89110000 316620000
Total Segment Revenue 2054160000 7343360000
Less: Inter segment revenue
Revenue from operations 2054160000 7343360000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Air Ticketing 0 0
2 Hotel and Packages 0 0
3 Other Services 0 0
Total Profit before tax 0 0
i. Finance cost 32650000 32650000
ii. Other Unallocable Expenditure net off Unallocable income -166300000 -166300000
Profit before tax 133650000 351250000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Air Ticketing 0 0
2 Hotel and Packages 0 0
3 Other Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Air Ticketing 0 0
2 Hotel and Packages 0 0
3 Other Services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. Assets and liabilities are not identified to any reportable segments, since the Group uses them interchangeably across segments and, consequently, the Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities. n2. As per Ind AS 108 on 'Operating Segment', the Company has disclosed the segment information only as a part of the consolidated financial results



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 gain/(loss) on defined benefit plan -720000 -3060000
Total Amount of items that will not be reclassified to profit and loss -720000 -3060000
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 -720000 -3060000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 351270000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 76450000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -351670000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -1280400000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 419510000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 308900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 10050000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -181760000
Adjustments for unrealised foreign exchange losses gains -61340000
Adjustments for dividend income 0
Adjustments for interest income 203960000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -770000
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) -620000
Other adjustments for non-cash items 2700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1262910000
Net cash flows from (used in) operations -911640000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -25180000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -886460000
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 1289670000
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 9110000
Purchase of property, plant and equipment 62610000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 231840000
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 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 160670000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2351320000
Net cash flows from (used in) investing activities 936980000
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 202240000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1905640000
Repayments of borrowings 2592950000
Payments of lease liabilities 90100000
Dividends paid 0
Interest paid 42300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1021950000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -971430000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 65250000
Net increase (decrease) in cash and cash equivalents -906180000
Cash and cash equivalents cash flow statement at beginning of period 1400810000
Cash and cash equivalents cash flow statement at end of period 494630000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M S K A & Associates Yes 31-Jul-2027