VERANDANSE12 November 2022

Veranda Learning Solutions Limited has informed the Exchange about press release dated 12-Nov-2022 titled Press Release - Veranda Learning Solutions reports robust growth in Q2 & H1 FY23 and Investor ...

Veranda Learning Solutions Limited

12th November, 2022

BSE Limited Dept of Corporate Services, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001

Veranda Learning Solutions Limited (formerly Veranda Learning Solutions Private Limited) (formerly Andromeda Edutech Private Limited)

National Stock Exchange of India Limited The Listing Department, Exchange Plaza, Bandra Kurla Complex, Mumbai – 400 051

Scrip Code: 543514

Symbol : VERANDA

Sub: Press Release - Veranda Learning Solutions reports robust growth in Q2 & H1 FY23 and

Investor Presentation.

Dear Sir/Madam,

Please find enclosed the press release regarding the Companies robust growth in the 2nd Quarter and First Half Year for the Financial Year 2022-2023 and Investor Presentation.

A copy of the same will also be uploaded on the Company’s website www.verandalearning.com.

Kindly take the same on record.

Thanking you,

For Veranda Learning Solutions Limited

M. Anantharamakrishnan Company Secretary & Compliance Officer

contact@verandalearning.com

www.verandalearning.com

+91 44 4296 7777

34,Thirumalai Road, T.Nagar,

Chennai, Tamil Nadu-600017

CIN: U74999TN2018PLC125880

Press Release

Veranda Learning Solutions reports robust growth in Q2 & H1 FY23

Chennai, November 12th, 2022: Veranda Learning Solutions Limited (“Veranda” BSE: 543514, NSE: VERANDA), a publicly listed company announced its financial results for the quarter and half year ended September 30, 2022.

Key Consolidated Financial Highlights for Q2 & H1 FY23:

 Total Revenue stood at Rs. 387.70 million in Q2FY23 compared to Rs. 107.92 million in Q2FY22; a growth of 259.25% year-on-year; Total Revenue for H1FY23 stood at Rs. 674.01 million compared to Rs. 156.60 in H1FY22 witnessing a growth of 330.40% year-on-year.

 The Gross Profit stood at Rs. 150.64 million and Rs. 269.62 million for Q2FY23 and H1FY23

respectively recording a Gross Profit margin of 40.84% in Q2FY23 and 41.43% in H1FY23.

 Advertising and business promotion expenses for Q2FY23 and H1FY23 were Rs. 106.89 million and Rs. 191.59 million, respectively. The company is investing in several advertising campaigns across all its verticals which will serve to boost visibility and long-term value development through brand recall.

 The company has incurred an expense of Rs. 33.64 million towards ESOPs / RSU in Q2FY23.

 During the quarter, the company invested Rs 49.86 million to expand its offline centres under Edureka brand, named Edureka Learning Centres and in setting up of the Higher Education business.

 The Operating Profit before growth investment expenses and ESOPs/RSU stood at Rs. (64.15)

million in Q2FY23 as against (98.86) million in Q1FY23.

 The total number of student enrolments stood at 22,135 for the quarter.

Commenting on the results, Mr. Kalpathi. S. Suresh, Executive Director and Chairman, Veranda Learning Solutions, said “We are pleased to report a strong second quarter which reinforces our commitment to take quality and affordable learning to the masses. With our growth strategy at play, we are within striking distance of the revenue of FY 22 by the first half of FY 23. While our expenses during the quarter surged due to ESOPs, new business growth initiatives, and ongoing brand promotion initiatives, we believe that the operating efficiencies will improve going forward and help us turn EBIDTA positive by the end of the current fiscal.

We are happy with the new tie-ups during the quarter, particularly with the Tamil Nadu Skill Development Corporation towards the implementation of the Naan Mudhalvan initiative. We have successfully completed fundraising of Rs. 270 crores during H1FY23 to fuel our growth ambitions. Besides these announcements, a feather in our cap was our acquisition of the prestigious J. K. Shah Classes, India’s top provider of CA test preparation which allows us to expand our portfolio in the CA test prep segment. Currently, the Company is concentrating on expanding its range of offerings and investing in brand building, which keeps our profitability under check. We believe that the growth of our organic business combined with acquisitions will augment our profitability in the coming quarters.”

Consolidated Financial Highlights:

Particulars (Rs. Million) Total Revenue Gross Profit Gross Profit Margin (%) Operating Expenses Advt & Business Promotion Expenses Corporate Costs Non-Operating Expenses ESOPs/RSU Growth Investment EBITDA Finance Cost Depreciation Tax Expenses PAT

Key Business Updates:

Subsidiary & Proforma Performance:

Q2FY23 Q2FY22 107.92 387.70 44.70 150.64 42.18% 40.84%

Q1FY23 286.31 118.98 42.21%

H1FY23 H1FY22 156.60 66.48 42.99%

674.01 269.62 41.43%

FY22 756.02 293.07 39.05%

106.89 53.57

54.07 42.98

84.70 49.30

191.59 102.87

62.78 68.51

222.48 177.04

33.64 49.86 (147.65) 13.11 64.71 (14.22) (211.26)

15.70 - (104.83) 13.38 15.07 (1.95) (131.33)

20.73 13.80 (133.40) 17.85 61.36 (11.92) (200.68)

54.37 63.67 (281.05) 30.96 126.07 (26.14) (411.94)

31.10 - (150.53) 13.67 20.59 (2.08) (182.71)

71.20 - (390.52) 83.32 138.25 (27.13) (584.95)

During Q2FY23, the revenue from the subsidiary Veranda RACE stood at Rs. 167.78 million and Rs. 199.36 million from Edureka; accounting for 45% and 54% of total consolidated revenue, respectively. The enrolments for Veranda RACE and Edureka were at 12,859 and 9,235 respectively.

During H1FY23, the revenue from the subsidiary Veranda RACE stood at Rs. 265.55 million and Rs. 382.14 million from Edureka; accounting for 41% and 59% of total consolidated revenue, respectively. The enrolments for Veranda RACE and Edureka were at 23,470 and 16,938 respectively.

Fund Raising of ~Rs. 270 crores:

The Company has completed a preferential allotment of Rs. 193 crores and a debt raise of Rs. 82 crores, which is utilised towards strategic acquisitions to boost inorganic growth. The equity raised through a preferential issue includes an investment by the promoters in the form of convertible warrants.

Geographical Expansion and New Tie-ups:

Veranda signed 59 Edureka Learning Centres (ELC) taking the total signups to 105 during H1FY23 and 13 new B2B customers were added during the quarter. In Q2FY23, the company added 8 RACE Centres under the Veranda RACE brand, bringing the total number of RACE Centres to 39 by H1FY23. Furthermore, the company has signed collaborations with several new universities and colleges including IIT Guwahati, IIM Shillong, Sastra University and Annamalai University. Veranda trained 40,369 students in the first half of the current FY against 26,511 students in the same period previous FY.

Key Partnerships & Achievements

Partnered with J. K. Shah Classes:

Veranda Learning Solutions has forayed into an imperative segment of high-demand financial courses such as Chartered Accountancy through the acquisition of India’s premier CA test-preparation

institute, J. K. Shah Classes. The acquisition is for consideration of Rs. 337.82 crores and will be funded through a combination of debt and equity. Additionally, at end of October 2022, the company acquired 61.7% of the issued and paid-up share capital of J. K. Shah Classes.

Partnered with TNSDC to be part of the Naan Mudhalvan Scheme:

Veranda signed a MoA with the Tamil Nadu Skill Development Corporation (TNSDC) to assist in the implementation of the Naan Mudhalvan initiative, which aims to give students in government colleges skill development and career assistance. The Company will help students from all streams gain industry-based skills and improve their career readiness through this cooperation.

Tie-up with E&ICT Academy IIT Guwahati:

The Electronics and Information, Communication Technology (E&ICT) Academy at IIT Guwahati and Veranda collaborated to develop advanced certificate programmes for upskilling. With a vision to build a talent pool of qualified workers in cutting-edge fields, this relationship will assist the business in co- developing specialized courses on Product Management, Supply Chain & Project Management, and Digital Business Management.

Signed-up Delivery Partner for 100th centre in India:

The Company signed up the Delivery Partner for its 100th offline centre in India under the Edureka brand and the first centre in Indore. The centres earlier branded as 'Veranda Acacia, powered by Edureka,' are now known as Edureka Learning Centres (ELCs). At the beginning of FY23, Edureka commenced to open Delivery Centres across the nation. With this Edureka has become one of the fastest Indian Education company to sign up 100 centres in a short span of four months.

Veranda RACE produced Seven All-India Rankers:

In the RRB Clerk Preliminary Examination 2022, Veranda RACE delivered seven All-India rankers with a remarkable score of 80/80. The candidates successfully cleared SBI JA, IBPS RRB (Regional Rural Banks) PO, IBPS RRB Clerk, Clerk and SO category examinations in 2022 and secured 760 positions in Tamil Nadu and Kerala.

About Veranda Learning Solutions:

Founded in 2018 by the Kalpathi AGS Group, Veranda Learning Solutions is a publicly listed company that offers a bouquet of training programs for competitive exams preparation, including State Public Service Commission, Banking, Insurance, Railways, IAS, and CA, as well as a slew of professional skilling and upskilling programmes in trending technologies. Veranda Learning Solutions aims at offering a robust learning platform riding on a network of strong mentors, educationists, and tech experts.

Veranda Learning Solutions’ platform combines technology, processes, and methodologies to provide high-quality, in-depth, personalised learning opportunities and content to learners across the country. Dedicated to creating an impact on students and delivering successful academic outcomes, Veranda adopts a multi-modal delivery system backed by a rigorous and disciplined learning framework.

The company provides services through four of its wholly owned subsidiaries: Veranda Race, Veranda XL (represented as Veranda CA), Veranda IAS, and Edureka – the customer-facing brand of Brain4ce Education Solutions.

Company Contact:

Mrs. Saradha Govindarajan, CFO

Veranda Learning Solutions Limited

saradha.g@verandalearning.com

Investor Relations: Mr. Abhishek Bhatt Ms. Mahalakshmi Venkatachalam Ernst & Young LLP Abhishek.bhatt3@in.ey.com Mahalakshmi.venkatachalam@in.ey.com

Visit us at www.verandalearning.com | CIN U74999TN2018PLC125880

DISCLAIMER:

Certain statements in this document that are not historical facts, are forward-looking statements. Such forward-looking statements are

subject to certain risks and uncertainties like government actions, local, political, or economic developments, industry risks, and many other

factors that could cause actual results to differ materially from those contemplated by the relevant forward-looking statements. Veranda

Learning Solutions Limited will not be responsible for any action taken based on such statements and undertakes no obligation to publicly update these forward-looking statements to reflect subsequent events or circumstances

Veranda Learning Solutions

Affordability | High-quality Content | Outcome-oriented Approach

Investor Presentation | November 2022

Safe Harbor

• This presentation and the following discussion may contain “forward looking statements” by Veranda Learning Solutions Limited (“Veranda

Learning” or the Company) that are not historical in nature. These forward looking statements, which may include statements relating to

future results of operations, financial condition, business prospects, plans and objectives, are based on the current beliefs, assumptions,

expectations, estimates, and projections of the management of Veranda Learning about the business, industry and markets in which

Veranda Learning operates.

• These statements are not guarantees of future performance, and are subject to known and unknown risks, uncertainties, and other factors,

some of which are beyond Veranda Learning’s control and difficult to predict, that could cause actual results, performance or achievements

to differ materially from those in the forward looking statements.

Such statements are not, and should not be construed, as a representation as to future performance or achievements of Veranda Learning.

In particular, such statements should not be regarded as a projection of future performance of Veranda Learning. It should be noted that

the actual performance or achievements of Veranda Learning may vary significantly from such statements.

2

Agenda

01 Result Highlights

02 Company Overview

03 Growth Strategy

04 Industry Overview

05 Financials

Q2 & H1 FY23 Performance

Key Financial & Business Highlights

Total Revenue

Q2FY23

Gross Profit

Q2FY23

Consolidated

YoY Growth %

Consolidated

YoY Growth %

₹388 Mn

259%

₹151 Mn

237%

H1FY23

H1FY23

Consolidated

YoY Growth %

Consolidated

YoY Growth %

₹674 Mn

330%

₹270 Mn

306%

Key Business Highlights

Acquired J K Shah Classes

Successful Fund Raise of ~ Rs. 270 crores

Expanding Presence - Signed

59 New Edureka Learning Centres 12 New B2B customers 08 New RACE Centres In Q2FY23

5

From the Chairman’s Desk

Commenting on the results, Mr. Kalpathi. S. Suresh, Executive Director and Chairman, Veranda Learning Solutions, said

“We are pleased to report a strong second quarter which reinforces our commitment to take quality and affordable

learning to the masses. With our growth strategy at play, we are within striking distance of the revenue of FY 22 by the

first half of FY 23. While our expenses during the quarter surged due to ESOPs, new business growth initiatives, and

ongoing brand promotion initiatives, we believe that the operating efficiencies will improve going forward and help us

turn EBIDTA positive by the end of the current fiscal.

We are happy with the new tie-ups during the quarter, particularly with the Tamil Nadu Skill Development Corporation

towards the implementation of the Naan Mudhalvan initiative. We have successfully completed fundraising of Rs. 270

crores during H1FY23 to fuel our growth ambitions. Besides these announcements, a feather in our cap was our

acquisition of the prestigious J. K. Shah Classes, India’s top provider of CA test preparation which allows us to expand

our portfolio in the CA test prep segment. Currently, the Company is concentrating on expanding its range of offerings

and investing in brand building, which keeps our profitability under check. We believe that the growth of our organic

business combined with acquisitions will augment our profitability in the coming quarters.”

6

Consolidated P&L Highlights

Particulars

Total Revenue

Gross Profit*

Gross Profit Margin (%)

Advertisement & Business Promotion

Corporate costs

ESOP/RSU

Growth Investment

EBITDA

Finance Cost

Depreciation

Tax expense

PAT

Q2 & H1 FY23 Highlights:

Q2 FY23

Q2 FY22

Q1FY23

387.70

150.64

40.84%

106.89

53.57

33.64

49.86

107.92

44.70

42.18%

54.07

42.98

15.70

-

286.31

118.98

42.21%

84.70

49.30

20.73

13.80

H1FY23

674.01

269.62

41.43%

191.59

102.87

54.37

63.66

H1FY22

156.60

66.48

42.99%

62.78

68.51

31.10

-

FY22

756.02

293.07

39.05%

222.48

177.04

71.20

-

(147.65)

(104.83)

(133.40)

(281.05)

(150.53)

(390.52)

13.11

64.71

(14.22)

(211.26)

13.38

15.07

(1.95)

(131.33)

17.85

61.36

(11.92)

(200.68)

30.96

126.07

(26.13)

13.67

20.58

(2.08)

83.32

138.25

(27.13)

(411.94)

(182.71)

(584.95)

 Total Revenue in Q2FY23 grew by 259.25% YoY and in H1FY23 grew by 330.40% YoY

 Investing in several advertising campaigns across all its verticals which will serve to boost visibility and long-term value development through brand recall

 During the quarter, invested Rs 49.86 million to expand its offline centres under the Edureka brand, named Edureka Learning Centres, and set up the

Higher Education business

 The company has incurred an expense of Rs. 33.64 million towards ESOPs / RSU in Q2FY23

 The Operating Profit before growth investment expenses and ESOPs/RSU stood at Rs. (64.15) million in Q2FY23 as against (98.86) million in Q1FY23

*Gross profit calculation: (Revenue –Other Income– Direct Costs) | GP Margin: GP / (Revenue –Other Income)

7

Veranda Company Overview

Veranda Learning – A Quick Glance

Veranda Learning Solutions is engaged in the business of offering diversified and integrated learning solutions in online, offline hybrid and offline

blended formats to students, aspirants, and graduates professionals and corporate employees

S H T

G N E R T S Y E K

Strong Leadership:

Promoters have a collective experience of over 40 years in the education sector and proven track record

of entrepreneurial success

Diversified Offerings:

Provides a wide range of learning solutions through courses including UPSC, competitive exams courses,

professional courses, short term upskilling and reskilling courses to students and professionals

Presence across Platforms:

Courses offered through online, offline hybrid, offline blended, campus in campus and online live

instructor led learning models in various languages

Established Strong Brand:

SSC and ,creating niche online education platform across all segments. Edureka, is a recognised online

Established a strong presence in competitive exam-oriented courses like Banking, SPSC, Insurance, RRB &

education platform for IT professionals offers upskiiling & reskilling courses

9

Our Journey so far

Key Acquisitions

• July’21: Launched CA course offered

by Veranda CA

Public Lisitng

Acquisition of J. K. Shah Classes & Launch of Edureka Learning Centre (ELC)

• Apr’22: Listing on

BSE & NSE

• May’22: Launched Edureka Learning

Centre

• Oct’22: Acquired J. K. Shah Classes

Acquisition of Chennai RACE

• Dec’20: Acquired Content, brand,

education materials through Veranda

Race; commenced operations

• Aug’21:

Launched UPSC course

offered by Veranda IAS

2022

2022

• Sep’21: Acquired Edureka, enabling Veranda to establish global footprints

• Dec’20: Launched own mobile app

2021

comprising all integrated courses

Incorporation

Nov-2018

2020

10

Strong presence in test preparations & professional skilling segments

Career-defining competitive exams

Hybrid Courses

TNPSC Group 2

• SSC

TNPSC Group 4

• Railways

TN TET

• Kerala PSC

• Banking

• CA Foundation

Professional courses

Exam-oriented courses

Upskilling and Reskilling courses

Online Courses

TNPSC Exam Coaching: • Group 2 & 2A • Group 4

Test Series: • TNPSC • Banking Test Batch • CA -all levels

Banking & SSC Exams: • Tamil • English • Malayalam • Telugu • Kannada

CA Exam Coaching: • CA Foundation • CA Intermediate • CA Final • CA Revision

UPSC Exam •

Integrated Learning Programme

• Prelims Learning

Programme

Kerala PSC Exam Coaching TNUSRB SI

Developed 340+ courses offered in Online, Offline Hybrid & Offline Blended

11

Edureka – A leading player in emerging technology training

Edureka Learning Centres

• A comprehensive learning platform aimed to

bridge the workplace-ready IT skills gap

Pioneering Instructor Led Live Online training

Industry leader in online professional & higher education segment

Upskilling & Reskilling courses

Online Courses

Visit us Link

Global customer presence majorly from US & UK

• Veranda acquired Edureka to build a full-stack

Education business virtually

• Launched Edureka learning with the first set of

Delivery Centres across 105 locations

Courses Offered

• Cloud Computing

• Architecture & Design

• DevOps

• BI Visualization

• Data Science

• Programming & Frameworks

Patterns

• Artificial Intelligence

• Databases

• Data Warehousing and ETL

• Operating Systems

• Frontend Development

• Digital Marketing

• Mobile Development

• Software Testing

• Project Management

• Robotic Process Automation

• Blockchain

& Methodologies

• Data Science

12

Established a result oriented unique 360o Approach

Weekly lectures by

subject matter experts

with Q&A

Mentors assigned to

every student to track

and ensure progress

Right blend of offline &

online materials to support

the learning outcomes

Textbooks for all courses

for in-depth structural &

methodical learning

Chapter and paper level

mock tests for practice

Multi-level practice

programmes

13

Veranda Learning – Coaching centres across India

150+ Centres

(across all courses)

Wide Presence

Strong Hold in South India

Diversified Footprint across India

Building presence across India

Established strong offline presence in Tamil Nadu and Kerala

14

Proficient Team to drive the business

 More than a decade of experience in the Education industry

 Founded SSI in 1991, providing software education and IT training; key milestones include listing on NSE and BSE, formed a JV

with NASDAQ, acquired Albion Orion Company LLC and acquired controlling stake in Aptech Limited

 Founded AGS Entertainment in 2003, a production house and later ventured into film exhibition via AGS Cinemas

Kalpathi S Suresh

Chairman & Executive Director

 Founded Kalpathi Investments in 2007, a NBFC which invests in various ventures

 Awarded the ‘Outstanding Entrepreneur of the Year’ in 1999 by Ernst & Young, India

 Bachelor’s degree of Technology in Electrical Engineering, Master’s Degree in Electrical Engineering

Kalpathi S Aghoram

Non-Executive Director

Kalpathi S Ganesh

Non-Executive Director

Kalpathi Aghoram Archana

Non-Executive Director

 Bachelor’s degree in Commerce

 A decade of experience in finance,

 Bachelor’s degree in Applied Sciences,

Master ‘s degree in Software Systems

education, IT, entertainment

 A decade of experience in finance,

 Previously associated with TNCA and BCCI

education, IT, entertainment

 Master’s degree in Computer Science

15

 Director of AGS Cinemas; producer of AGS Entertainment

Executive

15

Veranda Learning – Key Team Members (1/2)

Praveen Kumar President, Corporate Strategy

Saradha Govindarajan Chief Financial Officer

Pravin Menon Chief Marketing Officer

 25+ years of experience in cross border acquisitions & pre-acquisition process in M&A

 Previously worked with SSI and Deloitte

Haskins and Sells

 Member of ICAI and ICWAI

 11+ years of experience in the areas of

Finance, Strategy and Operations

 Previously

led Qube Cinemas and Dr. Agarwal’s Eye Hospital as CFO & SVP, Strategy & Operations

 BE from College of Engineering, Guindy and

MBA from XLRI, Jamshedpur

 26+ years of experience in marketing in

EdTech, Media and Publishing businesses

 Previously worked with Worldwide Media, Vikatan, Bennet Coleman & Network Digitech

 Bachelor’s degree from University of Mumbai

Rajesh Pankaj Chief Program Officer

Lovleen Bhatia CEO, Co-Founder, Edureka

 30+ years of

industry experience spanning technology, education & content development

 Previously worked with Pearson, MPS, HCL

TalentCare, Everon Education and Hurix

 B.Sc in Chemistry from Mahatma Gandhi

University and PG Diploma from NIIT

 18 years+ of technical

leadership and R&D

experience

 B.Tech from IIT BHU

16

Veranda Learning – Key Team Members (2/2)

Vineet Chaturvedi Chief Business Officer, Co-Founder Edureka

Bharat Seeman Business Head, Co-Founder RACE

Santhoshkumar P Head of Operations

 17+ years of experience in building several large-scale data driven platforms of scale

 Held several

leading positions at Edureka

including Sales, Marketing and Operations

 B.Tech from ITS Engineering College

 10+ years of experience in business

leadership

 Master’s degree in Technology from Anna

University

 7+

years of experience in operations

management at Veranda RACE

 MBA from Illinois

Tech Stuart School of Business and Master’s degree from Great Lakes Institute of Management

17

Sivakumar Ganesan VP, Sales & Field Force Marketing

 4+ decades of leadership and entrepreneurial sales & marketing and

experience across education domains

 Previously worked with SSI, Aptech and Dunlop

 B.A.

in Economics from University of Madras

and PGDM in Marketing from AIMA

17

Offerings through Subsidiaries

Background

Courses Offered

- In December 2020, Veranda Race acquired the content, brand and education materials from Chennai Race Coaching Institute

- Incorporated in 2011 in

- Commercially launched in

- Commercially launched in

Bengaluru, Edureka is one of the recognised online education platform for technology professionals

July’21

Aug’21

- Engaged Trans learning LLP for

- Engaged SAI IAS Academy for

creating and delivering digitalized CA content

creating and delivering digitalized IAS content

- SSC - State PSC - Banking & Insurance - RRB

- Short term skilling - Courses - Long term courses - Corporate learning - Courses (B2B)

- CA Foundation - CA Intermediate - CA Final

- Integrated Learning - Program - Prelims, Mains &

personality tests - State PSC Group I

Languages

Tamil, Kannada, Telugu, English, Malayalam, Hindi

English

English

English

Fee Structure

₹9,000 - ₹15,500

₹5,000-₹2,75,000

₹9,999 - ₹39,500

₹30,000-₹75,000

Avg Duration

3-12 months

2-12 months

6-24 months

12 months

Modes of Delivery

- Online: Recorded & Live - Offline blended model - Offline hybrid model

- Online live instructor led

platform

- Online: Recorded & Live - Offline blended - Campus - in- Campus

- Online - Offline blended - Campus - in- Campus

Total Enrolments FY22

58,628

18

Veranda Growth Strategy

Veranda Learning – Growth Strategy

I

S E G E T A R T S C N A G R O N

-

I

I

I

S E G E T A R T S C N A G R O

I

Strategic Acquisitions

Expansion Through PDCs

 Evaluate targets for acquisitions and seek opportunities to acquire

brands and businesses which complement

its service offerings,

strengthen or establish its presence in the targeted domestic and

international market

 Expand presence in existing & new markets, by increasing number of

PDCs*

through arrangements, wherein company operates online

blended and offline blended model of learning under revenue sharing

arrangements

Addition of new courses and offerings

 Engaging with educational institutions like K-12 schools & colleges to deliver high-

quality digital content

 Exam oriented courses for college entrance & admissions to universities

 Expand its services to working professionals

Expand focus on B2C and B2B models

 Expand focus on B2C^ and B2B# spectrum of the education sector

 Significant growth opportunity in the B2C & B2B spectrum of education sector

*Preferred Delivery Centres #Business-to-business where company delivers services to the Corporate/ educational institutes ^Business-to-consumer where company delivers services directly to consumer such as Student / Learner

20

Strategic Acquisitions & New Launches to Scale business Operations

Veranda RACE

Edureka

Edureka Learning Centres

J.K Shah Classes

Acquired Chennai RACE in December 2021

Acquired Brain4ce Education Solutions (“Eduerka”) in September 2021

Launched Edureka Learning Centres in May 2022

Acquired in October 2022

Dec

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2020

2021

2022

Veranda RACE

Edureka

J. K. Shah Classes

Edureka Learning Centres (ELC)

Chennai RACE was engaged in in Tamil running coaching institutes Nadu, Kerala and Punjab. With this acquisition, Veranda expanded offline & Hybrid operations.

Veranda expanded its offerings in academic learning, professional skilling in & corporate trending to technologies.

training services

courses

related

Through J. K. Shah Classes Veranda collaborates with India’s leading brand to offer courses like CA, CS, CMA, CFA, ACCA, etc

The company intends to deliver high quality, affordable, and experienced instructor led courses across tier 2 and tier 3 towns.

Revenue Contribution in FY22 Revenue Contribution in FY22

Revenue Contribution in FY22 Revenue Contribution in FY22

Acquired Majority Stake in J. K. Shah Acquired Majority Stake in J. K. Shah

50.5% 50.5%

47.5% 47.5%

61.7% 61.7%

21

Collaboration with J. K. Shah – India’s leading institute for CA test prep

Forayed into an imperative segment of high-demand financial courses such as Chartered

Accountancy through acquisition of India’s premier CA test-preparation institute, J. K. Shah Classes.

Veranda acquired J. K. Shah Classes (JKSC)

Veranda will provide its rich technological expertise meanwhile leveraging J. K. Shah’s strong

brand recognition and legacy; additionally Veranda will aid JKSC to establish presence in

the South, North, & East of India, along with strengthening its online and hybrid offerings.

Synergy of Veranda & J. K. Shah Classes

39 years of legacy

~75 Centres in India

1,870 CA Rankers Since 2001

214 CS Rankers since 2016

Deal Status

Revenue Trend (Rs. Cr)

The deal

is for the consideration of Rs. 337.82 crores and Veranda has acquired 61.7%

stake as on 31st October 2022.

89.7

94

JKSC’s alumni includes marquee names like Mr. Kumar Mangalam Birla, India’s leading industrialist and

Chairman of the Aditya Birla Group; Mr. Piyush Goyal, Hon’ble Minister of Commerce and a member of

the Rajya Sabha; Mr. Nilesh Shah, MD of Kotak Mahindra AMC.

FY20

FY21

FY22

Marquee Alumni

80.3

22

Industry Growth Drivers

Geographical Segmentation - Global

Region

Market Size (2021)

Market Size (2027)

Growth Rate CAGR (2021-27)

Asia Pacific Countries (APAC)

$107.63 BN

$277.39 BN

17.09%

North America

$52.62 BN

$109.27 BN

12.95%

Europe

$39.62 BN

$92.26 BN

15.13%

Latin America

$29.68 BN

$72.95 BN

16.17%

Middle East & Africa

$25.25 BN

$53.52 BN

13.34%

Source: Arizton Advisory & Intelligence Report

24

Indian Ed-tech Sector – Market Size

Growth Rate

19.17% CAGR

(2021-2027)

90

80

70

60

50

40

30

20

10

0

Edtech Market in India 2021–2027 ($ billion)

30.00%

25.00%

20.00%

15.00%

10.00%

5.00%

0.00%

Revenue Growth Rate

2021

27.41

2022

30.48 11.20%

2023

35.23 15.56%

2024

41.98 19.18%

2025

51.25 22.07%

2026

63.25 23.41%

2027

78.5 24.12%

Source: Arizton Advisory & Intelligence Report

25

Indian Sector – Boom for Upskilling & Reskilling Courses

Upskilling and Reskilling – A budding requirement

A McKinsey global survey in February 2020 found that 9 in 10 executives and managers are either already facing skills gaps in their organizations or expect gaps to develop within the next 5 years

HR providing employees with Upskilling & Reskilling Training

Model of employees receiving Upskilling & Reskilling Training

Employees prefer to work with company providing Upskilling & Reskilling Training

KEY SURVEY RESPONSES

Upskilling

31%

Reskilling

2%

Both

59%

69%

20%

26%

11%

Never

8%

Source: McKinsey global survey in February 2020

Online Offline

Both

Yes No

74%

26

Financial Performance

Consolidated P&L Highlights

Particulars

Total Revenue

Gross Profit

Q2 FY23

Q2 FY22

Q1FY23

H1FY23

H1FY22

FY22

387.70

150.64

107.92

44.70

286.31

118.98

674.01

269.62

156.60

66.48

756.02

293.07

Gross Profit Margin (%)

40.84%

42.18%

42.21%

41.43%

42.99%

39.05%

Advertisement & Business Promotion

106.89

Corporate costs

ESOP/RSU

Growth Investment

EBITDA

Finance Cost

Depreciation

Tax expense

PAT

53.57

33.64

49.86

54.07

42.98

15.70

-

84.70

49.30

20.73

13.80

191.59

102.87

54.37

63.66

62.78

68.51

31.10

-

222.48

177.04

71.20

-

(147.65)

(104.83)

(133.40)

(281.05)

(150.53)

(390.52)

13.11

64.71

(14.22)

13.38

15.07

(1.95)

17.85

61.36

30.96

126.07

(11.92)

(26.13)

13.67

20.58

(2.08)

83.32

138.25

(27.13)

(211.26)

(131.33)

(200.68)

(411.94)

(182.71)

(584.95)

Gross profit calculation: (Revenue – Other Income - Direct Costs) | GP Margin: GP / (Revenue –Other Income)

28

Consolidated Balance sheet

Particulars (INR mn)

1. ASSETS

Non-current assets

Property, plant and equipment

Intangible Assets

Right of use Assets

Intangible Assets under development

Goodwill

Income tax assets (net)

Deferred Tax assets

Other non-current Assets

Total non-current assets

Current assets

Inventories

Financial assets

Trade receivables

Cash and cash equivalents

Bank balances

Loans

Other financial assets

Current Tax assets (net)

Other current assets

Total Current Assets

Total Assets

Sep’22

Mar’22

Particulars (INR mn)

Sep’22

Mar’22

30.40

692.36

92.06

5.98

14.76

800.10

0.00

0.00

1743.60

1730.76

42.31

14.05

6.65

37.63

11.41

3.03

2627.40

2597.69

1. EQUITY

Equity share capital

Other Equity

Total equity

2. LIABILITIES

Non-current liabilities

Provisions

Borrowings

Other Financial Liabilities

Lease Liabilities

Other non-current liabilities

Total non-current liabilities

8.69

6.37

Current liabilities

49.73

314.96

68.91

-

47.28

-

427.26

916.82

3544.22

34.50

487.01

276.41

-

47.56

0.00

361.85

1213.70

3811.39

Financial liabilities

Borrowings

Trade payables

Other financial liabilities – Lease Liabilities

Other Financial Liabilities

Provisions

Other current liabilities

Total current liabilities

Total liabilities

Total Equity and Liabilities

557.76

411.77

1,206.41

358.03

1,764.17

769.80

14.74

11.30

740.79

1,206.39

284.12

283.71

80.93

-

165.81

189.66

1,286.39

1,691.05

18.67

254.09

12.73

0.19

4.97

826.24

352.01

-

4.02

3.98

203.02

164.29

493.67

1,350.54

1,780.06

3,041.59

3,544.22

3,811.39

29

Financial Highlights

Total Revenue Total Revenue

EBITDA EBITDA

Revenue Break-up (H1FY23) Revenue Break-up (H1FY23)

756.02

674.01

25.44

FY21

FY22

H1FY23

Enrolments Enrolments

58,682

42,000

FY21

-76.25

FY22

H1FY23

-281.05

-390.52

41%

59%

Online %

Offline %

ARPUARPU

Brain4ce (Edureka)

Veranda Race

26,619

11,860

10,927

22,135

25,834

FY21

FY22

H1FY23

H1FY22

H1FY23

H1FY22

H1FY23

30

Veranda Learning Solutions

Mrs. Saradha Govindarajan, CFO

saradha.g@verandalearning.com

Let’s Connect

Ernst & Young, LLP

Mr. Abhishek Bhatt

abhishek.bhatt3@in.ey.com

Ms. Mahalakshmi Venkatachalam

mahalakshmi.venkatachalam@in.ey.com

Veranda Learning Solutions Ltd, 34, Thirumalai Pillai road, T. Nagar, Chennai, Tamil Nadu – 600 017

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