5446092026-04-012026-06-305446092026-06-305446092026-04-012026-06-30in-capmkt:OtherExpenses1Member5446092026-04-012026-06-30in-capmkt:OtherExpenses2Member5446092026-04-012026-06-30in-capmkt:OtherExpenses3Member5446092026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15446092026-06-30Statement15446092026-04-012026-06-30Statement15446092026-06-30StatementDynamic1I1Statement15446092026-06-30StatementDynamic1I2Statement15446092026-06-30StatementDynamic1I3Statement15446092026-06-30StatementDynamic1I4Statement15446092026-06-30StatementDynamic1I5Statement15446092026-06-30StatementDynamic1I6Statement15446092026-06-30StatementDynamic1I7Statement15446092026-06-30StatementDynamic1I8Statement15446092026-06-30StatementDynamic1I9Statement15446092026-06-30StatementDynamic1I10Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544609PWLNOTLISTEDINE0LP301011PHYSICSWALLAH LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-10INRCroresQuarterlyFirst quarterSingle segmentE-Learning2026-08-1414:30:002026-08-1416:50:00Not applicabletrue1falseThere is no default on loans and Company doesn't have any debt securities.2026-04-012026-06-30UnauditedStandalone9277200000107590000010353100000352700000330200000-576000004731800000228900000845500000415040000010581900000-2288000000-2288000001000000024600000346000000-2634000000000-263400000-5300000-26870000029009000001-0.09-0.0900-0.09-0.09Direct expenses1264400000Net loss/(gain) on remeasurement of financial instruments at fair value362300000Other expenses2523700000Re-measurement gain/(loss) on defined benefit plans-7100000-7100000-18000000-5300000Public Issues2025-11-18310000000002026-06-30trueCARE Ratings LimitedfalseNot ApplicableNo commentsNo commentsAjinkya JainCompany Secretary and Compliance OfficerNoida2026-08-14Capital expenditure for fit-outs of new offline and hybrid centers of our CompanyNA460550000003405000000Expenditure towards lease payments of existing identified offline and hybrid centers operated by our CompanyNA5483100000010081000000Capital expenditure for fit-outs of new offline centers of Xylem (“New Xylem Centers”)NA316500000000lease payments for Xylem’s existing identified offline centers and hostelsNA1552000000295000000Includes amount of Rs. 0.21 crore paid in advance to Utkarsh classes and Xylem for the payment of lease liabilities from monitoring account, however, not utilised by Utkarsh classes and Xylem during the quarter.Investment in our Subsidiary, Utkarsh Classes &Edutech Private Limited for expenditure towards lease payments for Utkarsh Classes’ existing identified offline centersNA2800000000192000000Includes amount of Rs. 0.21 crore paid in advance to Utkarsh classes and Xylem for the payment of lease liabilities from monitoring account, however, not utilised by Utkarsh classes and Xylem during the quarter.Expenditure towards server and cloud related infrastructure costsNA200110000003771000000Expenditure towards marketing initiativesNA710000000006659000000Acquisition of additional shareholding in our Subsidiary, Utkarsh Classes & Edutech Private LimitedNA26500000002650000000Funding inorganic growth through unidentified acquisitions and general corporate purposesNA9411500000067447000000As per the objects of the issue, the cumulative amount to be utilized towards inorganic growth through unidentified acquisition and other strategic initiatives and general corporate purposes shall not exceed 35% of the gross proceeds from the Fresh Issue. The amount to be utilized for general corporate purposes shall not exceed 25% of gross proceeds, i.e., Rs. 775 crores from the Fresh Issue. Further, the amount utilized for the Object of funding inorganic growth through unidentified acquisitions and other strategic initiatives shall not exceed 25% of the gross proceeds, i.e., Rs. 775 crores from the Fresh Issue. <br /> <br /> It includes Rs. 106.57 crore on employee benefit expenses and payment made towards professional fees, Rs. 0.02 crore towards lease expenses, Rs. 1.04 crore towards capital expenditure and Rs. 20.12 crore towards goods and services tax expenses paid through monitoring account and considered as utilisation towards general corporate purposes.Offer related expenses to the extent applicable to the Fresh Issue (only those apportioned to entity)NA1382200000011393000000