Audited Financial Result
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Awaiting price reaction for this filing.
The Board approved standalone and consolidated audited financial results for Q4 and FY ended March 31, 2025, along with related party transactions for H2 FY25. The statutory auditor (Chhajed & Doshi) issued an unmodified (clean) opinion on both sets of results. On a standalone basis, revenue from operations jumped to Rs. 1,427.97 lakhs in FY25 from Rs. 500.16 lakhs in FY24 (about 185% growth), but profit after tax fell sharply to Rs. 667.55 lakhs versus Rs. 6,153.02 lakhs in FY24, mainly because FY24 had a much larger one-time exceptional gain of Rs. 8,417.55 lakhs from the sale of the preschool business versus Rs. 6,422.55 lakhs in FY25. Q4 FY25 standalone PAT was a loss of Rs. 172.69 lakhs. On a consolidated basis, FY25 revenue was Rs. 1,696.21 lakhs and PAT was Rs. 534.20 lakhs. The auditor flagged two emphasis-of-matter items: a Rs. 2,303.72 lakhs liability for possible Covid-era fee refunds to playgroup and nursery parents, and the company's unresolved NBFC-ND registration status with the RBI.
The clean audit opinion and strong revenue growth are positives, but the sharp YoY fall in headline PAT and the Q4 loss may weigh on the stock. Investors should watch the persistent Rs. 2,303.72 lakhs refund liability and the company's negative operating cash flow (Rs. 590.72 lakhs used in FY25) as ongoing concerns, though the balance sheet remains strong with very low debt (debt-equity of 0.01) and net worth of Rs. 8,557.17 lakhs.