CHETANA2024-07-012024-09-30 CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses05Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses06Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses07Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses08Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses09Member CHETANA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses10Member CHETANA2024-09-30 CHETANA2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares CHETANA NOTLISTED INE0U1T01012 Chetana Education Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-11-09 2024-10-29 INR Lakhs Half yearly Single segment Education Publication 16:00:00 16:45:00 2024-11-09 2024-11-09 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 581040000.00 914000.00 581954000.00 124915000.00 0.00 133799000.00 93973000.00 15800000.00 4354000.00 72257000.00 445098000.00 136856000.00 0.00 136856000.00 0.00 136856000.00 36133000.00 -400000.00 35733000.00 101123000.00 0.00 0.00 0.00 101123000.00 101123000.00 204000000.00 10 0.00 0.00 0.00 0.00 0.00 Notes to Financial Results 1 The above Unaudited Financial Results were reviewed by the Audit Committee and then approved by the Board of Directors in their respective meeting held on November 9, 2024 2 The Results for the half-year ended September 30, 2024 are reviewed by the Statutory auditors of the company in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 These Financial results have been prepared in accordance with the recognition and mesurenment principles of Accounting standard ( AS ) prescribed under section 133 of the companies Act 2013 (the Act ) read with relavant rules issued thereunder and other accounting principles generally accepted in India. 4 The Earning per Share (EPS) has been computed in accordance with the Accounting Standard on Earning Per Share (AS 20) which required effect of fresh issue to be given till the earliest period repoted. EPS for the half-year ended September 2024 is not annualised. 5 The comparative result for the half-year ended September 30, 2023 have not been prepared since the company has been incorporated on 21st January, 2024. 6 The Company’s primary business is knowledge based and engaged in Educational Book Publishing for CBSE/State Board curriculum for K-12 segment in print and digital medium, and accordingly this is the only segment as envisaged in Accounting Standard 17 ‘Segment Reporting’ therefore disclosure for Segment reporting is not applicable 7 During the half-year ended September 30, 2024, the company has issued 5,40,000 equity shares of 10 each at a premium of 75 each by way of initial public offer ( IPO ) and got listed on Emerge Platform of National Stock Exchange of India Limited on 31st July, 2024. 8 The company has utilised proceeds From IPO as per the Object clause of the prospectus a s details below: SR Objects of the Issue Allocated amount ( in Lakhs) Amount utilised till september 30, 2024 Amount unutilised till september 30, 2024 (in Lakhs ) Remark (if any) 1 Repayment of Certain Borrowings 1217.00 1167.00 50.00 Untilized Funds has been kept in Liquid Funds 2 To Meet working Capital Requirement 2000.00 1112.94 887.06 3 General Corporate Purpose 873.90 825.40 48.50 Total 9 Previous Year/ period's figures have been regrouped/ reclassified wherever necessary to correspond with the current period classification for comparison. Note: Debt Service Coverage Ratio: is 13.51, however the system is not allowing to insert the same and therefore we have inserted 0.00 Interest service coverage ratio is 8.66, however the system is not allowing to insert the same and therefore we have inserted 0.00 Courier Charges 500000.00 Discounts 15230000.00 Electricty Charges 1050000.00 Insurance Expenses 1101000.00 Miscellaneous Expenses 25352000.00 Professional and Legal Fees 5044000.00 Rent 13875000.00 Repair and Maintainance 1966000.00 Sales Promotion 1040000.00 commission and Brokerage 7099000.00 204000000.00 551999000.00 0.00 755999000.00 0.00 0.00 8965000.00 0.00 0.00 10000.00 40448000.00 49423000.00 11626000.00 33177000.00 6298000.00 22654000.00 35500000.00 109255000.00 914677000.00 20580000.00 0.00 1825000.00 0.00 0.00 0.00 22405000.00 13000.00 1231000.00 0.00 0.00 39304000.00 62953000.00 0.00 169145000.00 523401000.00 47262000.00 0.00 48652000.00 63264000.00 851724000.00 914677000.00 Notes to Financial Results 1 The above Unaudited Financial Results were reviewed by the Audit Committee and then approved by the Board of Directors in their respective meeting held on November 9, 2024 2 The Results for the half-year ended September 30, 2024 are reviewed by the Statutory auditors of the company in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3 These Financial results have been prepared in accordance with the recognition and mesurenment principles of Accounting standard ( AS ) prescribed under section 133 of the companies Act 2013 (the Act ) read with relavant rules issued thereunder and other accounting principles generally accepted in India. 4 The Earning per Share (EPS) has been computed in accordance with the Accounting Standard on Earning Per Share (AS 20) which required effect of fresh issue to be given till the earliest period repoted. EPS for the half-year ended September 2024 is not annualised. 5 The comparative result for the half-year ended September 30, 2023 have not been prepared since the company has been incorporated on 21st January, 2024. 6 The Company’s primary business is knowledge based and engaged in Educational Book Publishing for CBSE/State Board curriculum for K-12 segment in print and digital medium, and accordingly this is the only segment as envisaged in Accounting Standard 17 ‘Segment Reporting’ therefore disclosure for Segment reporting is not applicable 7 During the half-year ended September 30, 2024, the company has issued 5,40,000 equity shares of 10 each at a premium of 75 each by way of initial public offer ( IPO ) and got listed on Emerge Platform of National Stock Exchange of India Limited on 31st July, 2024. 8 The company has utilised proceeds From IPO as per the Object clause of the prospectus a s details below: SR Objects of the Issue Allocated amount ( in Lakhs) Amount utilised till september 30, 2024 Amount unutilised till september 30, 2024 (in Lakhs ) Remark (if any) 1 Repayment of Certain Borrowings 1217.00 1167.00 50.00 Untilized Funds has been kept in Liquid Funds 2 To Meet working Capital Requirement 2000.00 1112.94 887.06 3 General Corporate Purpose 873.90 825.40 48.50 Total 9 Previous Year/ period's figures have been regrouped/ reclassified wherever necessary to correspond with the current period classification for comparison. 15800000.00 4354000.00 0.00 0.00 4000.00 0.00 -767000.00 0.00 0.00 0.00 19383000.00 155109000.00 2290000.00 -50342000.00 -90871000.00 -4671000.00 -10615000.00 900000.00 20283000.00 157139000.00 0.00 0.00 0.00 36133000.00 0.00 121006000.00 0.00 0.00 121006000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200000.00 0.00 0.00 1052000.00 0.00 0.00 0.00 0.00 4000.00 658000.00 0.00 0.00 0.00 -190000.00 0.00 0.00 -190000.00 404603000.00 0.00 0.00 0.00 499328000.00 0.00 15800000.00 0.00 0.00 -110525000.00 0.00 0.00 -110525000.00 10291000.00 0.00 10291000.00 36971000.00 47262000.00