CL Educate Limited — Quarter and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (Standalone and Consolidated).
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | 640.90 | 635.16 |
| Right-of-use assets | 678.24 | 879.06 |
| Investment property | 265.40 | 271.15 |
| Other intangible assets | 4,912.79 | 3,987.53 |
| Intangibles under development | 460.32 | 958.70 |
| Financial assets | ||
| (i) Investments in subsidiaries | 30,909.35 | 50,558.55 |
| (ii) Investments | 40.00 | 40.00 |
| (iii) Other financial assets | 419.35 | 179.08 |
| Non-current tax assets (net) | 1,659.48 | 2,546.92 |
| Deferred tax assets (net) | 2,086.55 | 1,205.45 |
| Other non-current assets | 251.26 | 303.06 |
| Total non-current assets | 42,323.64 | 61,564.66 |
| 2 Current assets | ||
| Inventories | 1,488.76 | 1,797.95 |
| Financial assets | ||
| (i) Investments | 20,300.27 | – |
| (i) Trade receivables | 4,892.67 | 5,776.47 |
| (ii) Cash and cash equivalents | 1,071.53 | 408.10 |
| (iii) Bank balances other than (ii) above | 1,687.95 | 3,956.97 |
| (iv) Loans | 541.21 | 114.88 |
| (v) Other financial assets | 2,358.33 | 1,215.21 |
| Other current assets | 3,946.05 | 4,475.32 |
| Total current assets | 36,286.77 | 17,744.90 |
| Total assets | 78,610.41 | 79,309.56 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity share capital | 2,711.20 | 2,704.92 |
| Other equity | 20,248.39 | 22,921.00 |
| Equity attributable to the owners of the Parent | 22,959.59 | 25,625.92 |
| 2 Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 17,207.85 | 17,505.86 |
| (ii) Lease liabilities | 505.95 | 733.69 |
| (iii) Other financial liabilities | – | 18,435.75 |
| Provisions | 614.66 | 526.69 |
| Other non-current liabilities | 284.99 | 115.55 |
| Total non-current liabilities | 18,613.45 | 37,317.54 |
| 3 Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 8,045.67 | 6,189.75 |
| (ii) Lease liabilities | 267.07 | 241.04 |
| (iii) Trade payables | ||
| – total outstanding dues of micro and small enterprises; and | 74.30 | 61.71 |
| – total outstanding dues of creditors other than micro and small enterprises | 5,234.10 | 4,350.25 |
| (iv) Other financial liabilities | 21,402.85 | 3,172.85 |
| Other current liabilities | 1,826.11 | 2,171.84 |
| Provisions | 187.27 | 178.66 |
| Total current liabilities | 37,037.37 | 16,366.10 |
| Total equity and liabilities | 78,610.41 | 79,309.56 |
| Particulars | For the quarter ended March 31, 2026 Unaudited (Refer Note 3) | For the quarter ended December 31, 2025 Unaudited | For the quarter ended March 31, 2025 Unaudited (Refer Note 3) | For the year ended March 31, 2026 Audited | For the year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| Income | |||||
| I Revenue from operations | 6,508.75 | 5,916.04 | 6,077.80 | 27,528.14 | 28,902.22 |
| II Other income | 957.59 | 624.26 | 550.44 | 2,864.27 | 1,091.85 |
| III Total income (I+II) | 7,466.34 | 6,540.30 | 6,628.24 | 30,392.41 | 29,994.07 |
| IV Expenses | |||||
| (a) Purchases of stock-in-trade | 310.22 | 98.89 | 300.47 | 1,322.77 | 1,894.78 |
| (b) Changes in inventories of stock-in-trade | 104.68 | 217.34 | (64.75) | 322.34 | (248.62) |
| (c) Employee benefits expenses | 1,303.67 | 1,297.19 | 1,361.97 | 5,487.09 | 5,266.71 |
| (d) Finance costs | 365.37 | 1,309.54 | 568.20 | 4,126.48 | 779.73 |
| (e) Depreciation and amortization expenses | 372.50 | 374.67 | 307.28 | 1,450.16 | 1,335.94 |
| (f) Service delivery expenses | 4,820.81 | 3,508.34 | 3,196.48 | 16,693.06 | 15,583.59 |
| (g) Sales and marketing expenses | 95.30 | 214.85 | 570.52 | 1,147.67 | 2,010.08 |
| (h) Other expenses | 1,217.19 | 746.09 | 1,047.44 | 3,514.26 | 3,358.43 |
| Total expenses (IV) | 8,589.74 | 7,766.91 | 7,287.60 | 34,063.83 | 29,980.64 |
| V (Loss)/Profit before exceptional items and tax (III-IV) | (1,123.40) | (1,226.61) | (659.36) | (3,671.42) | 13.43 |
| VI Exceptional items (refer note 8) | 571.49 | (117.64) | (419.21) | 453.85 | (419.21) |
| VII Loss before tax (V+VI) | (551.91) | (1,344.25) | (1,078.57) | (3,217.57) | (405.78) |
| VIII Tax expense/(credit) | 59.12 | (342.45) | (254.65) | (875.11) | 4.00 |
| IX Loss for the period/year (VII-VIII) | (611.03) | (1,001.80) | (823.92) | (2,342.46) | (409.78) |
| X Loss for the year (Discontinued operations) (refer note 7) | (155.58) | (21.46) | (607.52) | (449.81) | (910.29) |
| XI Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 8.77 | 11.53 | 69.89 | 31.02 | 74.76 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (2.44) | (3.21) | (19.52) | (8.63) | (20.80) |
| XII Total comprehensive loss for the period/year (IX+X+XI) | (760.28) | (1,014.94) | (1,381.08) | (2,769.88) | (1,266.11) |
| XIII Paid-up equity share capital (face value of Rs. 5 each) | 2,711.20 | 2,711.20 | 2,704.92 | 2,711.20 | 2,704.92 |
| XIV Other equity | 20,248.39 | 22,921.00 | |||
| XV Loss per equity share (Continuing and discontinued operations)* : | |||||
| (a) Basic | (1.42) | (1.89) | (2.64) | (5.15) | (2.44) |
| (b) Diluted | (1.42) | (1.89) | (2.64) | (5.15) | (2.44) |
| XVI Loss per equity share (Continuing operations)* : | |||||
| (a) Basic | (1.13) | (1.85) | (1.52) | (4.32) | (0.76) |
| (b) Diluted | (1.13) | (1.85) | (1.52) | (4.32) | (0.76) |
| XVII Loss per equity share (Discontinued operations)* : | |||||
| (a) Basic | (0.29) | (0.04) | (1.12) | (0.83) | (1.68) |
| (b) Diluted | (0.29) | (0.04) | (1.12) | (0.83) | (1.68) |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Loss before tax from continuing operations: | (3,217.57) | (405.78) |
| Loss before tax from discontinued operations: | (449.81) | (910.29) |
| Adjustment for: | ||
| Depreciation and amortisation expense | 1,450.16 | 1,335.94 |
| (Gain)/Loss on sale of property, plant and equipment | (16.15) | 1.50 |
| Goodwill written off | – | 212.38 |
| Finance costs | 4,126.48 | 779.73 |
| Sundry balances written off | 105.17 | 48.31 |
| Rental income on investment property | (20.16) | (19.20) |
| Employee share-based payment expense | 85.35 | 58.96 |
| Liabilities no longer required written back | – | (60.00) |
| Unwinding of interest on security deposits | (15.28) | (13.21) |
| Unrealised foreign exchange gain (net) | (47.78) | (20.06) |
| Loss/(Gain) on lease termination | – | (12.95) |
| Interest income | (496.94) | (941.78) |
| Interest income on redeemable preference shares | (2,254.80) | – |
| Expected credit loss and bad debts written off | 1,173.17 | 1,026.76 |
| Operating profit before working capital changes | 421.84 | 1,080.31 |
| Movements in working capital | ||
| – Increase in trade receivables | (241.60) | (195.69) |
| – Decrease/(Increase) in inventories | 309.19 | (250.51) |
| – (Increase)/Decrease in loans | (426.33) | 26.87 |
| – (Increase)/Decrease in financial assets | (739.26) | 1,369.69 |
| – Decrease/(Increase) in current and non-current assets | 475.90 | (1,510.12) |
| – Decrease in other current and non-current liabilities | (131.28) | (137.35) |
| – Increase in trade payables | 896.43 | 911.78 |
| – Increase in provisions | 127.60 | 65.80 |
| – Decrease in current and non-current financial liabilities | (643.41) | (713.70) |
| Cash (used in)/generated from operations | 49.08 | 647.08 |
| Less: Income tax paid (net of refunds) | 872.82 | (800.80) |
| Net Cash generated from/(used in) operating activities (A) | 921.90 | (153.72) |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment and intangibles | (1,614.87) | (1,798.87) |
| Proceeds from sale of property, plant and equipment | 256.49 | 9.96 |
| Purchase of investments in subsidiaries and associates | – | (23,198.74) |
| Dividend income from investments in subsidiaries | 206.72 | – |
| Investments in bank deposits (net) | 2,269.02 | 1,839.75 |
| Interest received | 525.18 | 1,210.46 |
| Rental income on investment property | 20.16 | 19.20 |
| Net Cash generated from/(used in) investing activities (B) | 1,662.70 | (21,918.24) |
| C. Cash Flow from Financing Activities | ||
| Proceeds from borrowings (net) | 1,505.14 | 21,563.13 |
| Proceeds from issue of shares on exercise of stock options | 18.19 | 5.00 |
| Payment of principal of lease liabilities | (311.39) | (278.23) |
| Payment of interest on lease liabilities | (108.39) | (107.74) |
| Interest paid | (3,024.72) | (671.99) |
| Net Cash (used in)/generated from Financing Activities (C) | (1,921.17) | 20,510.17 |
| Net increase/(decrease) in Cash and Cash Equivalents (A+B+C) | 663.43 | (1,561.79) |
| Balance at the beginning of the period | ||
| Cash and cash equivalents at the beginning of the period | 408.10 | 1,969.89 |
| Balance at the end of the period | 1,071.53 | 408.10 |
| Components of cash and cash equivalents | ||
| Balances with banks – on current account | 207.29 | 400.06 |
| Deposits with maturities in less than 3 months | 857.86 | – |
| Cash on hand | 6.38 | 8.04 |
| Total cash and cash equivalents (end of period) | 1,071.53 | 408.10 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | 984.55 | 886.17 |
| Capital work in progress | – | 1.51 |
| Right-of-use assets | 3,846.73 | 2,151.13 |
| Investment property | 1,362.84 | 1,445.77 |
| Goodwill | 16,631.65 | 16,631.65 |
| Other intangible assets | 14,828.78 | 13,980.06 |
| Intangibles under development | 815.75 | 1,420.06 |
| Financial assets | ||
| (i) Investments | 60.00 | 60.00 |
| (ii) Other financial assets | 953.60 | 465.88 |
| Non-current tax assets (net) | 2,285.75 | 3,337.80 |
| Deferred tax assets (net) | 3,068.89 | 2,173.19 |
| Other non-current assets | 301.58 | 295.43 |
| Total non-current assets | 45,140.12 | **42, |