Summary of Key Information:
ISIN No: INE291W01037
Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27)
Nature of Filing / Announcement: Regulation 30 Disclosure - Outcome of Board Meeting & Unaudited Financial Results
Date of Board Meeting / Approval: Thursday, 12th November 2026 (15:30 Hrs to 18:10 Hrs)
Audit Opinion: Unmodified limited review report (Clean)
Auditor's Comment: Statutory Auditors M/s Patel Shah & Joshi (Firm Registration No. 107768W) issued an unmodified limited review report. Nothing came to their attention to believe the statements contain any material misstatement.
Key Financial Highlights [Amount in ₹ Lakhs]
Standalone Results:
Revenue from Operations:
- Q2 FY27: ₹2,626.28 lakhs (vs ₹2,469.45 lakhs in Q2 FY26; +6.35% YoY)
- H1 FY27: ₹3,975.92 lakhs (vs ₹3,907.72 lakhs in H1 FY26; +1.75% YoY)
Total Income:
- Q2 FY27: ₹4,303.80 lakhs
- H1 FY27: ₹5,682.00 lakhs
Net Profit:
- Q2 FY27: ₹1,940.31 lakhs (vs ₹657.18 lakhs in Q2 FY26; +195.2% YoY)
- H1 FY27: ₹2,379.27 lakhs (vs ₹1,095.59 lakhs in H1 FY26; +117.2% YoY)
EPS (₹ per share of ₹2 face value, not annualized):
- Q2 FY27: Basic and diluted ₹3.81 (vs ₹1.29 in Q2 FY26)
- H1 FY27: Basic and diluted ₹4.67 (vs ₹2.15 in H1 FY26)
Other Equity: ₹13,446.71 lakhs (as of 30-09-2026)
Cash and Cash Equivalents: ₹488.10 lakhs (as of 30-09-2026)
Debt: Negligible short-term borrowing of (₹0.38) lakhs. No significant debt.
Consolidated Results:
Revenue from Operations:
- Q2 FY27: ₹2,835.08 lakhs (vs ₹2,591.67 lakhs in Q2 FY26; +9.39% YoY)
- H1 FY27: ₹4,238.72 lakhs (vs ₹4,074.45 lakhs in H1 FY26; +4.03% YoY)
Total Income:
- Q2 FY27: ₹4,499.94 lakhs
- H1 FY27: ₹5,921.46 lakhs
Net Profit Attributable to Owners:
- Q2 FY27: ₹2,058.93 lakhs (vs ₹739.17 lakhs in Q2 FY26; +178.5% YoY)
- H1 FY27: ₹2,435.27 lakhs (vs ₹1,159.93 lakhs in H1 FY26; +110.0% YoY)
EPS (₹ per share of ₹2 face value, not annualized):
- Q2 FY27: Basic and diluted ₹4.04 (vs ₹1.45 in Q2 FY26)
- H1 FY27: Basic and diluted ₹4.78 (vs ₹2.28 in H1 FY26)
Other Equity: ₹14,259.23 lakhs (Consolidated, as of 30-09-2026)
Cash and Cash Equivalents: ₹524.26 lakhs (Consolidated, as of 30-09-2026)
Segment-wise Performance [₹ Lakhs]:
The Company has two operating segments: Educational Training & Development Activities and Business Support Activities.
Standalone Segment Revenue Q2 FY27:
- Educational Training: ₹891.03 lakhs
- Business Support: ₹1,735.25 lakhs
Standalone Segment Profit Q2 FY27:
- Educational Training: ₹263.78 lakhs
- Business Support: ₹2,292.85 lakhs
Consolidated Segment Revenue Q2 FY27:
- Educational Training: ₹1,010.08 lakhs
- Business Support: ₹1,825.00 lakhs
Consolidated Segment Profit Q2 FY27:
- Educational Training: ₹333.32 lakhs
- Business Support: ₹2,312.03 lakhs
Corporate Actions:
Dividend: An interim dividend was paid during the half-year. The cash flow statement shows Dividend Paid of ₹254.51 lakhs (H1 FY27) and ₹509.02 lakhs (FY26).
Buyback: The Board, in its meeting on September 24, 2026, approved a buyback of up to 14,75,000 equity shares (face value ₹2) at a price of ₹162 per share via tender offer, for a maximum aggregate consideration of ₹23,89,50,000. This was approved by shareholders via postal ballot concluded on October 27, 2026. The record date for the buyback is set for November 18, 2026.
Other Significant Information:
Investment in NSE: The Company holds 3,56,000 equity shares of National Stock Exchange of India Ltd (NSE), acquired pre-listing. Following NSE's listing on BSE on September 24, 2026, the investment was remeasured to Fair Value Through Profit and Loss (FVTPL) based on the quoted price (Level 1 hierarchy). A significant unrealized fair value gain was recognized in the Statement of Profit and Loss for the period. These shares are subject to a 6-month lock-in.
Taxation: The Company has opted for the concessional tax regime under Section 115BAA of the Income-tax Act, 1961. MAT under Section 115JB is not applicable. The unrealized fair value gain on the NSE investment is not a taxable event. A Deferred Tax Liability (DTL) has been recognized on the difference between the carrying amount and its tax base.
Acquisition - Ownprep Pvt Ltd: The Company acquired the remaining 49% equity interest in Ownprep Pvt Ltd for a consideration of ₹49,000, increasing its shareholding from 51% to 100%. This was accounted for as an equity transaction with no gain/loss or goodwill recognition.
Allotment by RIPL: Pursuant to an NCLT-sanctioned demerger scheme between Yola Stays Ltd and Rishiraj Infravision Pvt Ltd (RIPL), RIPL allotted 24,00,000 equity shares (FV ₹1) to the Company on September 4, 2026. This increased the Company's holding in RIPL to 24,28,230 shares (~28.24%), with no cash consideration paid.
Subsidiaries & Associates: The consolidated results include 4 subsidiaries (Global BIFS Academy Pvt Ltd, YOCO Pvt Ltd, Global Sports and Music Pvt Ltd, Ownprep Pvt Ltd) and 2 associates (Yola Stays Ltd, Rishiraj Infravision Pvt Ltd).
Accounting Policy: Results prepared in accordance with Ind AS.