INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol CHETANA
MSEI Symbol NOTLISTED
ISIN INE0U1T01012
Name of Company Chetana Education Limited
Type of company SME
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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-May-2025
Description of presentation currency INR (in Actuals)
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 Education Publication
Start date and time of board meeting 22-May-2025   06:30:00
End date and time of board meeting 22-May-2025   22:10:00
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 Not applicable
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 2024-03-18
Indicate Company website link for updated RPT policy of the Company https://chetanaeducation.com/wp-content/uploads/2024/03/POLICY-ON-MATERIALITY-OF-RELATED-PARTY-TRANSACTIONS.pdf
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
No Default on Loans and Debt Securities is applicable for the said period


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 441902000 1022942000
Other income 1936000 2850000
Total Income 443838000 1025792000
2 Expenses
(a) Cost of materials consumed 306881000 431796000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -151802000 -18003000
(d) Employee benefit expense 123288000 217261000
(e) Finance costs 5784000 21584000
(f) Depreciation and amortisation expense 4850000 9204000
(g) Other Expenses
1 Other Expenses 107607000 179864000
Total other expenses 107607000 179864000
Total expenses 396608000 841706000
3 Profit before exceptional and extraordinary items and tax 47230000 184086000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 47230000 184086000
6 Extraordinary items 0 0
7 Profit before tax 47230000 184086000
8 Tax Expense
Current tax 15778000 51910000
Deferred tax -2479000 -2879000
Total tax expenses 13299000 49031000
9 Net Profit Loss for the period from continuing operations 33931000 135055000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 33931000 135055000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 33931000 135055000
17 Details of equity share capital
Paid-up equity share capital 204000000 204000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 585930000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.82 7.25
Diluted earnings (loss) per share from continuing and discontinued operations 1.82 7.25
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
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
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 184086000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 20829000
Adjustments for depreciation and amortisation expense 9204000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 4000
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -1000
Other adjustments for non-cash items 9354000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 39382000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -45251000
Adjustments for decrease (increase) in trade receivables -151623000
Adjustments for decrease (increase) in other current assets -44350000
Adjustments for increase (decrease) in trade payables -47773000
Adjustments for increase (decrease) in other current liabilities 13394000
Adjustments for provisions -522000
Total adjustments for working capital -276125000
Total adjustments for reconcile profit (loss) -236743000
Net cash flows from (used in) operations -52657000
Dividends received 0
Interest paid 0
Interest received -2007000
Income taxes paid (refund) 51910000
Other inflows (outflows) of cash -190000
Net cash flows from (used in) operating activities before extraordinary items -106764000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -106764000
4 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 100000
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 350000
Purchase of property plant and equipment 17155000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 4000
Interest received 2007000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -14894000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -14894000
Cash flows from used in financing activities
Proceeds from issuing shares 459000000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 297847000
Dividends paid 0
Interest paid 20829000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -54398000
Net cash flows from (used in) financing activities before extraordinary items 85926000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 85926000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -35732000
6 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 -35732000
Cash and cash equivalents cash flow statement at beginning of period 36972000
Cash and cash equivalents cash flow statement at end of period 1240000


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
Equity and liabilities
1 Shareholders' funds
Share capital 204000000
Reserves and surplus 585930000
Money received against share warrants
Total shareholders' funds 789930000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 10797000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 23000
Long-term provisions 2961000
Total non-current liabilities 13781000
6 Current liabilities
Short-term borrowings 211274000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 40448000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 42126000
Total Trade payable 82574000
Other current liabilities 25254000
Short-term provisions 53111000
Total current liabilities 372213000
Total equity and liabilities 1175924000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 25229000
Producing properties 0
Intangible assets 3049000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 5310000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 33588000
ii Non-current investments 113000
v Deferred tax assets (net) 3710000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 21192000
Total non-current assets 58603000
Current assets
Current investments 0
Inventories 369505000
Trade receivables 667960000
Cash and cash equivalents 1240000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 64996000
Other current assets 13620000
Total current assets 1117321000
Total assets 1175924000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
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


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 31-Jul-2024
Amount Raised 459000000
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
Comments of the Audit Committee after review
Comments of the auditors, if any
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 NA NA 0 0 0 0 We have not raised funds in the said quarter


Signatory Details
Name of signatory Anil Jayantilal Rambhia
Designation of person Chief Financial Officer
Place Mumbai
Date 22-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 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 Chetana Education Limited Anil Jayantilal Rambhia Chairman and Managing Director Remuneration NA 600000000000 0 0
2 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Remuneration NA 600000000000 0 0
3 Chetana Education Limited Shilpa Anil Rambhia Non-Executive Director Remuneration NA 60000000000 0 0
4 Chetana Education Limited Shrenik Bakulesh Kotecha Independent Director Any other transaction Sitting Fees NA 4000000000 0 0
5 Chetana Education Limited Punit Brij Behari Saxena Independent Director Any other transaction Sitting Fees NA 4000000000 0 0
6 Chetana Education Limited Jignesha Jitendra Fofandi Company Secretary Remuneration NA 47040000000 0 0
7 Chetana Education Limited Prasad Ramakant Lad Chief Financial Officer Remuneration NA 31500000000 0 0
8 Chetana Education Limited Anil Jayantilal Rambhia Chairman and Managing Director Any other transaction Loan Taken Unanimously approved 100000000000 0 0
9 Chetana Education Limited Anil Jayantilal Rambhia Chairman and Managing Director Any other transaction Loan Repaid Unanimously approved 100000000000 0 0
10 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Any other transaction Loan Taken Unanimously approved 184757800000 915242200000 500000000000
11 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Any other transaction Loan repaid along with interest Unanimously approved 619027300000 915242200000 500000000000
12 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Interest paid Unanimously approved 21351000000 0 0
13 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Any other transaction TDS on interest Unanimously approved 2323700000 0 0
14 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Any other transaction loan received back Unanimously approved 9417500000 9417500000 0
15 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Interest paid Unanimously approved 21351000000 0 0
16 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Interest received Unanimously approved 94175300000 0 0
17 Chetana Education Limited Chetana Publications Private Limited Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction Expenses paid Unanimously approved 25061700000 0 0
18 Chetana Education Limited Chetana Publications Private Limited Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction Expenses reimubersed Unanimously approved 25061700000 0 0
19 Chetana Education Limited Dijaa Education Private Limited Wholly owned Subsidiary Investment Unanimously approved 10000000000 0 0
20 Chetana Education Limited Dijaa Education Private Limited Wholly owned Subsidiary Any other transaction Tax Paid NA 45792400000 0 0
21 Chetana Education Limited Dijaa Education Private Limited Wholly owned Subsidiary Any other transaction Tax Reimbursed NA 45792400000 0 0
22 Chetana Education Limited Chetana Book Depot Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction Rent Paid Unanimously approved 1279166600000 0 0
23 Chetana Education Limited Chetana Book Depot Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction Security Deposit paid Unanimously approved 2000000000000 0 0
24 Chetana Education Limited Chetana Book Depot Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Advance Unanimously approved 28440250600000 1581077200000 0
25 Chetana Education Limited Chetana Book Depot Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction Advance received back Unanimously approved 30021327800000 0 0
26 Chetana Education Limited Rakesh Jayantilal Rambhia HUF Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Loan Unanimously approved 68800000000 0 0
27 Chetana Education Limited Diva Anil Rambhia Relatives of Director Remuneration Unanimously approved 7525000000 0 0
28 Chetana Education Limited Jania Rakesh Rambhia Relatives of Director Remuneration Unanimously approved 29373400000 0 0
29 Chetana Education Limited Surekha Rakesh Rambhia Relatives of Director Remuneration Unanimously approved 60000000000 0 0
30 Chetana Education Limited Rakesh Jayantilal Rambhia Whole Time Director Any other transaction Interest received Unanimously approved 94175300000 94175300000 0
31 Chetana Education Limited Rakesh Jayantilal Rambhia HUF Enterprises over which Key Management Personnel are able to exercise significant influence with whom transactions have taken place. Any other transaction loan received back Unanimously approved 68800000000 0 0
Total value of transaction during the reporting period 64720070500000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term and long-term debt