INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ADDICTIVE
MSEI Symbol NOTLISTED
ISIN INE0RDH01021
Name of Company Addictive Learning Technology Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Professional upskilling and career services edtech platform
Start date and time of board meeting 29-05-2026   17:40:00
End date and time of board meeting 29-05-2026   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
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
(III) 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 25-02-2025
Indicate Company website link for updated RPT policy of the Company https://lawsikho.com/Investors
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 — Other than Bank

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 3,307.09 7,447.93
Other income 34.94 130.33
Total Income 3,342.03 7,578.26
2 Expenses
(a) Cost of materials consumed 191.21 468.42
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 399.23 685.46
(e) Finance costs 0.00 0.00
(f) Depreciation and amortisation expense 770.11 1,380.16
(g) Other Expenses
1 Other Expenses 2,482.86 4,902.89
Total other expenses 2,482.86 4,902.89
Total expenses 3,843.41 7,436.93
3 Profit before exceptional and extraordinary items and tax (501.38) 141.33
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax (501.38) 141.33
6 Extraordinary items 0.00 0.00
7 Profit before tax (501.38) 141.33
8 Tax Expense
Current tax (133.06) (1.34)
Deferred tax 12.14 41.01
Total tax expenses (120.92) 39.67
9 Net Profit Loss for the period from continuing operations (380.46) 101.66
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest (380.46) 101.66
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period (380.46) 101.66
17 Details of equity share capital
Paid-up equity share capital 1,590.97 1,590.97
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -2.39 0.64
Diluted earnings (loss) per share from continuing and discontinued operations -2.39 0.64
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 141.33
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 1,380.16
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.02
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (11.27)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 1,368.91
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (57.39)
Adjustments for decrease (increase) in other current assets 15.68
Adjustments for increase (decrease) in trade payables 3.17
Adjustments for increase (decrease) in other current liabilities 193.39
Adjustments for provisions 476.70
Total adjustments for working capital 631.55
Total adjustments for reconcile profit (loss) 2,000.46
Net cash flows from (used in) operations 2,141.79
Dividends received 0.00
Interest paid 0.00
Interest received (118.95)
Income taxes paid (refund) 320.98
Other inflows (outflows) of cash (0.52)
Net cash flows from (used in) operating activities before extraordinary items 1,701.34
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 1,701.34
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 1,993.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 3,863.56
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 118.95
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,751.61)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,751.61)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (11.89)
Net cash flows from (used in) financing activities before extraordinary items (11.89)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (11.89)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (62.16)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (62.16)
Cash and cash equivalents cash flow statement at beginning of period 136.79
Cash and cash equivalents cash flow statement at end of period 74.63


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,590.97
Reserves and surplus 6,252.90
Money received against share warrants 0.00
Total shareholders' funds 7,843.87
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 198.93
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 49.09
Total non-current liabilities 248.02
6 Current liabilities
Short-term borrowings 0.00
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 7.82
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 410.99
Total Trade payable 418.81
Other current liabilities
1 Other Current liabilities 1,231.30
Total of Other long-term liabilities 1,231.30
Short-term provisions 15.93
Total current liabilities 1,666.04
Total equity and liabilities 9,757.93
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 25.00
Producing properties
Intangible assets 6,423.76
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress 1,292.70
Total Property, Plant and Equipment and Intangible assets 7,741.46
ii Non-current investments 1,458.54
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
Total of Other non-current assets
Total non-current assets 9,200.00
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 85.12
Cash and cash equivalents 74.62
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 215.87
Other current assets
1 Other Current assets 182.32
Total of Other current assets 182.32
Total current assets 557.93
Total assets 9,757.93
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) As represented by the Management, the Prospectus envisaged utilization of INR 300 Lakhs in FY 2024-25 and INR 200 Lakhs in FY 2025-26. The Company has been evaluating potential acquisition opportunities; however, no acquisition has been finalized as at the reporting date.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 KRA & Co.Chartered Accountants Yes 30-09-2026


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-01-2024
Amount Raised 57.91
Report filed for Quarter ended 31-03-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders No
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation The prospectus states that the utilization of proceeds shall be spread over FY 2024-25 and FY 2025-26, however for certain cases, higher amounts have been utilized in FY 2024-25 and FY 2025-26 to take the benefit of opportunities available to the Company. Further, in certain cases, the proceeds have not been used for the full limit in FY 2025-26.
Comments of the Audit Committee after review None
Comments of the auditors, if any None
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 Unidentified Acquisition for Company (In India or Abroad) NA 500.00 0.00 0.00 500.00 As represented by the Management, the Prospectus envisaged utilization of INR 300 Lakhs in FY 2024-25 and INR 200 Lakhs in FY 2025-26. The Company has been evaluating potential acquisition opportunities; however, no acquisition has been finalized as at the reporting date.
2 Identified Acquisition NA 300.00 0.00 100.00 200.00 As represented by the Management, although the Prospectus envisaged utilization during FY 2023-24, the balance consideration of INR 200 Lakhs has not become due for payment in accordance with the terms of the acquisition agreement.
3 Investment in Technology NA 800.00 0.00 800.00 0.00 The Prospectus states that INR 4 crores shall be utilized in FY 202425 and INR 4 crores in FY 202526. However, the Company identified an opportunity to develop automation for training and sales management to enhance operational efficiency in light of advancements in generative AI. Accordingly, the Company proceeded to utilize INR 7 crores in FY 202425 itself, ensuring that the projects would be developed and ready for utilization in the following financial year. Deferring the commencement of these projects to the subsequent financial year could have jeopardized the Company's competitiveness, particularly considering the rapid global rollout of AI tools. The remaining INR 1 crore was utilized during FY 202526 up to 30 September 2025. The assets under development continue to remain work-in-progress, and the full benefits thereof are expected to be realized during FY 202526 and FY 2026-27.
4 Development of new courses NA 500.00 0.00 500.00 0.00 The Prospectus stated that INR 3 crores would be utilized in FY 202425 and INR 2 crores in FY 202526. However, INR 1.5 crores had already been utilized in FY 202324, as the Company intended to be a first mover in developing training courses in the domain of generative AI, and any delay in expenditure could have resulted in the loss of this opportunity.Accordingly, the entire amount of INR 5 crores was utilized in FY 202425 itself for the development of AI-based courses.
5 Branding & Marketing Expenses NA 1,000.00 0.00 1,000.00 0.00 The Prospectus states that INR 8 crores shall be utilized in FY 202425 and INR 2 crores shall be utilized in FY 202526. The Company utilized INR 6 crores for this purpose in FY 202425. The balance amount of INR 4 crores was utilized in FY 202526 up to 30 September 2025.
6 Working Capital requirements NA 800.00 0.00 800.00 0.00 The Prospectus states that INR 1 crore shall be utilized in FY 202324, INR 6 crores shall be utilized in FY 202425, and INR 1 crore shall be utilized in FY 202526. However, the Company utilized INR 1.01 crores for this purpose in FY 202425 and INR 3.99 crores in FY 202526 up to 30 September 2025. The balance amount of INR 3 crores was utilized during the last six months of FY 202526.
7 General Corporate Purposes NA 859.43 0.00 859.43 0.00 The Prospectus states that INR 7 crores shall be utilized in FY 202425 and INR 1.59 crores shall be utilized in FY 202526. However, the Company utilized INR 1 crore for this purpose in FY 202425 and INR 2.2 crores in FY 202526 up to 30 September 2025. The balance amount was fully utilized during the last six months of FY 202526.
8 Issue Expenses NA 1,032.37 0.00 1,011.05 21.32 As represented by the Management, INR 21.32 Lakhs remained unutilized out of the amount budgeted towards issue expenses and the Board has not yet approved any reallocation of such amount.


Signatory Details

Name of signatory Siddhant Singh Baid
Designation of person Chief Financial Officer
Place Gurugram
Date 29-05-2026


Amount in (Lakhs)

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 Addictive Learning Technology Limited Mr. Sunil Kumar Agarwal Promoter Group Any other transaction Consultancy Services None 12,00,000.00 0.00 0.00
2 Addictive Learning Technology Limited Ms. Sanghita Mukherjee Promoter Group Any other transaction Consultancy Services None 28,05,087.41 0.00 0.00
3 Addictive Learning Technology Limited Dataisgood Edutech Private Limited Wholly Owned Subsidiary Loan None 1,00,000.00 55,000.00 1,55,000.00 Loan 0 0 Loan 0 1 year Unsecured For business Purposes
4 Addictive Learning Technology Limited Addictive Learning Overseas Pte. Ltd. Wholly Owned Subsidiary Loan None 10,31,223.06 0.00 0.00 Loan 0 0 Loan 6.1700 5 year Unsecured For Business Purposes
5 Addictive Learning Technology Limited Accio Legal Related Party Sale of goods or services None 10,00,000.00 0.00 0.00
6 Addictive Learning Technology Limited Mr. Siddhant Singh Baid Promoter Group Remuneration None 46,46,260.00 0.00 0.00
7 Addictive Learning Technology Limited Ms. Komal Shah Promoter Group Remuneration None 46,80,261.00 0.00 0.00
8 Addictive Learning Technology Limited Mr. Abhyudaya Agarwal Promoter Remuneration None 52,45,632.00 0.00 0.00
9 Addictive Learning Technology Limited Mr. Ramanuj Mukherjee Promoter Remuneration None 52,33,332.00 0.00 0.00
Total value of transaction during the reporting period 2,59,41,795.47