Integrated Filing — IndAS



General information about company
Scrip Code 526677
NSE Symbol KEEPLEARN
MSEI Symbol NOTLISTED
ISIN INE055C01020
Name of company DSJ KEEP LEARNING 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Single segment
Description of single segment Education
Start date and time of board meeting 30-May-2025   19:00:00
End date and time of board meeting 30-May-2025   21:55:00
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 2024-12-13
Indicate Company website link for updated RPT policy of the Company https://dsjkeeplearning.com/governance/
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? Yes
No. of times funds raised during the quarter 1
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 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 33071000 99760000
Other income -57000 2346000
Total income 33014000 102106000
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 11563000 40684000
(e) Finance costs 455000 1366000
(f) Depreciation, depletion and amortisation expense 748000 3027000
(f) Other Expenses
1 Other Expenditure 20210000 52141000
Total other expenses 20210000 52141000
Total expenses 32976000 97218000
3 Total profit before exceptional items and tax 38000 4888000
4 Exceptional items 0 0
5 Total profit before tax 38000 4888000
6 Tax expense
7 Current tax 600000 1350000
8 Deferred tax -169000 250000
9 Total tax expenses 431000 1600000
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 -393000 3288000
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 -393000 3288000
17 Other comprehensive income net of taxes 418000 385000
18 Total Comprehensive Income for the period 25000 3673000
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 155712000 155712000
Face value of equity share capital 1 1
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 -0.17 0.03
Diluted earnings (loss) per share from continuing operations -0.17 0.03
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 -0.17 0.03
Diluted earnings (loss) per share from continuing and discontinued operations -0.17 0.03
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 Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per the signed financial statement filed 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 4462000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 6935000
Intangible assets under development 31694000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2074000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 2074000
Deferred tax assets (net) -112000
Other non-current assets 0
Total non-current assets 45053000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 36401000
Cash and cash equivalents 70000
Bank balance other than cash and cash equivalents 22013000
Loans, current 0
Other current financial assets 3014000
Total current financial assets 61498000
Current tax assets (net) 1187000
Other current assets 5007000
Total current assets 67692000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 112745000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 155712000
Other equity -84341000
Total equity attributable to owners of parent 71371000
Non controlling interest
Total equity 71371000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 900000
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 3976000
Total non-current financial liabilities 4876000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 4876000
Current liabilities
Current financial liabilities
Borrowings, current 17795000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 38000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5447000
Total Trade payable 5485000
Other current financial liabilities 1192000
Total current financial liabilities 24472000
Other current liabilities 9244000
Provisions, current 2782000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 36498000
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 41374000
Total equity and liabilites 112745000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Company has only one operating & reportable segment i.e. Education activities, during the quarter and year ended 31st March, 2025 therefore disclosures as required by Ind-As 108, ‘Operating Segments’ are not given.



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 Items that will not be reclassified to profit or loss(net of taxes) 559000 514000
Total Amount of items that will not be reclassified to profit and loss 559000 514000
2 Income tax relating to items that will not be reclassified to profit or loss 141000 129000
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
5 Total Other comprehensive income 418000 385000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4888000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -15880000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3671000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 709000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -2943000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3027000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1801000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income -1000
Adjustments for interest income 1119000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 1748000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -16327000
Net cash flows from (used in) operations -11439000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -4179000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -7260000
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 22143000
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 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 112000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -22000000
Net cash flows from (used in) investing activities -44031000
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 68124000
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 29119000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 1094000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4494000
Net cash flows from (used in) financing activities 33417000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -17874000
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 -17874000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -17874000





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 Jayesh Dadia & Associates LLP Yes 15-May-2025


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-Jun-2024
Amount Raised 68124000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation false
Comments of the Audit Committee after review No comments
Comments of the auditors, if any No comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment or prepayment, in full or in part, of unsecured Loan availed by our Company from our Promoter Group Entity Not Applicable 19000000 0 0 0 The objective has been fulfilled, and the allocated amount has been fully utilized. The amount is mentioned in lakhs.
2 Meet cost of software development expenses Not Applicable 21000000 0 2934000 0 The amount is mentioned in lakhs.
3 Meet cost of program delivery & management services Not Applicable 19000000 0 854000 0 The Amount is mentioned in lakhs
4 General Corporate Purposet Not Applicable 3160000 0 0 0 The objective has been fulfilled, and the allocated amount has been fully utilized in the previous quarter as per the letter of offer.The Amount is mentioned in lakhs


Signatory Details
Name of signatory Pranav Padode
Designation of person CEO
Place Mumbai
Date 30-May-2025




Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 DSJ Keep Learning Limited CENTRE FOR DEVELOPMENTAL EDUCATION Directors and their relatives having influence in the entity Sale of goods or services 250000000 Approved By Audit Committee 25126000 11233000 14933000
2 DSJ Keep Learning Limited Vijaybhoomi University Directors and their relatives having influence in the entity Sale of goods or services 250000000 Approved By Audit Committee 2757000 8351000 9001000
3 DSJ Keep Learning Limited Pranav Padode Whole Time Director CEO and Promoter Remuneration 0 Approved By Audit Committee/NRC/Shareholders 1200000 0 0
4 DSJ Keep Learning Limited Anurup Doshi Wholetime Director and COO Remuneration 0 NA 1389000 0 0
5 DSJ Keep Learning Limited Jaiprakash Gangwani Company Secretary Remuneration 0 NA 689000 0 0
6 DSJ Keep Learning Limited Rahul Regoti Chief Financial Officer Remuneration 0 NA 269000 0 0
7 DSJ Keep Learning Limited Sankalp Family Trust Directors and their relatives having influence in the entity Sale of goods or services 250000000 Approved By Audit Committee 738000 -111000 -222000
8 DSJ Keep Learning Limited NEW BONANZA IMPEX PRIVATE LIMITED Promoter entity Sale of goods or services 250000000 Approved By Audit Committee 0 0 0
9 DSJ Keep Learning Limited GET AHEAD EDUCATION LIMITED Directors and their relatives having influence in the entity Sale of goods or services 250000000 Approved By Audit Committee 207000 208000 0
10 DSJ Keep Learning Limited CENTRE FOR DEVELOPMENTAL EDUCATION Directors and their relatives having influence in the entity Purchase of goods or services 250000000 Approved By Audit Committee 12501000 0 1003000
Total value of transaction during the reporting period 44876000