VERANDANSE28 July 2025

Veranda Learning Solutions Limited has informed the Exchange about Investor Presentation

Veranda Learning Solutions Limited

Veranda Learning Solutions Limited

July 28,2025

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

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

Scrip Code: 543514

Symbol: VERANDA

Dear Sir / Madam,

Sub: Disclosure under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “SEBI Listing Regulations”) - Investor Presentation

This is with reference to our letter dated July 23, 2025, with respect to Investor Meet scheduled to be held today i.e. Monday, July 28,2025 at 2.00 P.M.

Pursuant to Regulation 30 of the SEBI Listing Regulations read with Schedule III thereof, we enclose herewith the investor presentation.

Kindly take the same on record and display the same on the website of your exchange. This information at https://www.verandalearning.com/web/index.php/stock-exchange-intimations

Company’s

website

hosted

also

will

the

on

be

Thanking you, For Veranda Learning Solutions Limited

S Balasundharam Company Secretary & Compliance Officer (M. No: ACS-11114)

contact@verandalearning.com

www.verandalearning.com

+91 44 4690 1007

G.R. Complex First floor No.807-

808, Anna Salai, Nandanam,

Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Ltd (VLS) Investor Presentation

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.

Background

Veranda Learning Solutions Limited (VLS) proposes to demerge its Commerce Test Prep into a separate listed company (called JK Shah Commerce Education Limited – JKSC)* based on the recommendations of the Restructuring Committee and the Board wherein the existing shareholders of VLS will receive shares in direct proportion of their holding in VLS at the time of demerger

VLS currently does commerce business across the following entities:

o Commerce Competitive

exam coaching .

o Rankers Factory for CA and other professional courses.

o 214+ CA rankers since

2016.

o India’s leading Online Commerce Competitive exam coaching .

o Rankers Factory for CA and other professional courses.

o 40 ranks in All India Top 50 for CA final exams

*yet to be incorporated

Services

o Commerce Competitive

o Commerce Competitive

exam coaching . o Leading Presence in

Gujarat

exam coaching in Kerala

o Platinum Partner

member with CMA USA

o Management to colleges.

o 17

intermediate

pre colleges &

university ~17000 students

o Network

of

17+ campuses with 25 more the campuses pipeline

in

Proposed merger and demerger

Merger

Demerger

Resultant Structure

Shareholder

100%

Shareholder

100%

Shareholder

100%

Veranda Learning Solutions Ltd. (VLS)

Veranda Learning Solutions Ltd. (VLS)

100%

JKSC

Veranda Learning Solutions Ltd. (VLS)

100%

VXLS

merger

Academic, Govt Test Prep and Vocational

Commerce Test Prep

Demerger

Academic, Govt Test Prep and Vocational

100%

JKSC

Commerce Test Prep

• Merger of Veranda XL Learning Solutions (which will be a 100% subsidiary of VLS) into VLS

• Demerger of Veranda’s Commerce Test Prep Segment through a composite scheme of arrangement to be approved by

National Company Law Tribunal. Consequently, cancel the shares held by VLS in JKSC.

JKSC to issue equity shares directly to the shareholders of VLS in a manner that 100% stake is held directly by VLS shareholders.

Rationale for Demerger

Commerce Education Business has a distinct profile; well-positioned to chart its own growth path as a separate entity • Tailored strategy aligned with industry-specific dynamics and emerging market trends •

Leverages brand strength and domain expertise for independent scale-up

Creation of a focused Commerce Test Prep entity to drive the next phase of growth and long-term shareholder value • Enables strategic clarity and operational autonomy • Demerger as a debt-free entity allows free cash flows to be fully channeled into growth and expansion

New entity to operate with an optimal capital structure, with flexibility to access equity / debt markets • Ability to attract the right set of investors / strategic partners aligned with the education sector • Enhances fund-raising efficiency for future expansion and innovation

Independent listing facilitates market-driven valuation of the education business

Unlock Value for Shareholders • • Provides shareholders direct exposure to a high-growth education platform • Continues to allow cross-entity collaboration and synergy where relevant

Transaction Perimeter

Properties, assets, investments, employees, liabilities & contracts forming part of Commerce Test Prep are intended to be transferred - Transfer of some properties (on leasehold land) require prior approval / consent from lessors /

regulators

- Common assets such as offices, managerial/staff housing, etc. would either be transferred or

leased/made available to JKSC through suitable commercial arrangement

Investments in Entities forming part of Commerce Test Prep to be transferred to JKSC - BB Publication Private Limited; Tapasya Educational Institutions Private Limited; Navkar Digital

Institute Private Limited

Employees engaged in / related to Commerce Test Prep to be transferred to JKSC

- Employment terms to be no less favourable than their existing terms of employment with the

Company

- Transferred employees to be deemed to become employees of JKSC without any break or

interruption in service

Demerger process timelines

Jul 25

Aug

Sept

Oct

Nov

Dec

Jan 26

Feb

Mar

Apr

May

Jun

Restructuring Committee Approval

EGM

Filing application with stock exchange

Receipt of Stock Exchange Approval

Filing of NCLT Scheme

Shareholders / Creditors Meeting

Filing of NCLT Scheme

Receipt of NCLT Order

Filing with ROC

Appointed/Effective date of the Scheme

Issuance and Listing of Shares of New Co

Listing of Shares of New Co

Indicative timelines for listing of JKSC ~12 months

Value unlocking

Commerce Segment

Particulars (Cr)

Revenue

EBITDA

EV EBITDA Multiple

FY26

344

136

20

Non Commerce Segment

Particulars (Cr)

Revenue

EBITDA

EV EBITDA Multiple

Enterprise Value

2,716

Enterprise Value

Less: Debt

Less: Deferred

Add: Closing cash#

Equity Value

No of shares*

Per share (Rs)

*Shareholding as on 28th Jul 2025

-

408

(34)

Less: Debt

Less: Deferred

Add: Closing cash

2,274

Equity Value

9.36

243

No of shares

Per share (Rs)

Particulars (Cr)

Equity Value Composite

Composite share price (Rs)

Market price (Rs) (as on 25th July 2025)

FY26

2,750

294

225

FY26

328

44

15

666

181

41

33

476

9.36

51

Commerce Segment projections

Total Students (nos)

Total Revenue (INR Crore)

JK Shah

BB Virtual

Navkar

Tapasya

Managed College

Total

Growth %

Total EBITDA (INR Crore)

JK Shah

BB Virtual

Navkar

Tapasya

Managed College

Total

*Adjusted & Proforma for Acquisitions done during the year

FY25*

1,69,537

FY25

123

69

29

60

0

281

FY25

23

40

11

26

0

100

FY26E

2,01,287

FY26E

139

85

33

71

15

344

22%

FY26E

30

47

13

36

9

136

Transaction Advisors (Recommended)

FINANCIAL ADVISOR AND FAIRNESS OPINION PROVIDER

VALUER

TAX ADVISOR

LEGAL ADVISOR

Snr. Advocate PH Arvind Pandian

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