Date: 05/11/2024

The General Manager, Listing Department, The Vice President, Listing Department,
Bombay Stock Exchange Limited, National Stock Exchange of India Limited,
Phiroze Jeejeebhoy Towers, Dalal Street, ‘Exchange Plaza’, Bandra Kurla Complex,
Mumbai - 400 001. Bandra (East), Mumbai - 400 051.

Scrip Code: 538268 Symbol: WONDERLA

Dear Sir/ Madam,

Sub: Outcome of Board Meeting

Ref: Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015.
The Board of Directors of the Company at their meeting held on even date have approved the
unaudited financial results for the quarter and half year ended 30th September, 2024. A copy
of the same along with Limited Review report is enclosed.

The meeting commenced at 12.00 p.m. and concluded at 2:00 p.m.

Yours faithfully,
For Wonderla Holidays Limited
Digitally signed by Srinivasulu Raju
Srinivasulu Raju Yellamraju
DN: cn=Srinivasulu Raju
Yellamraju, c=IN, o=Personal,
Yellamraju [email protected]

Srinivasulu Raju Y
Date: 2024.11.05 14:04:45 +05'30'

Company Secretary
 Statement of unaudited financial results for the quarter and six months ended 30 September 2024
Amount in Rs. Lakhs
Quarter ended Six months ended Year ended
S No. Particulars 30 Sep 2024 30 Jun 2024 30 Sep 2023 30 Sep 2024 30 Sep 2023 31 Mar 2024
(Unaudited ) (Unaudited ) (Unaudited ) (Unaudited ) (Unaudited ) (Audited )
Total revenue from operations 6,738.36 17,289.57 7,516.25 24,027.93 25,980.16 48,304.44
Other income 384.23 457.32 624.26 841.55 1,187.11 2,298.08
1 Total income 7,122.59 17,746.89 8,140.51 24,869.48 27,167.27 50,602.52
2 Expenses
Cost of materials consumed 466.37 889.09 463.57 1,355.46 1,276.12 2,759.99
Purchase of stock-in-trade 196.99 913.73 274.40 1,110.72 1,071.78 2,098.35
Changes in inventories of stock-in-trade 121.11 (151.48) 32.89 (30.37) (21.98) (34.96)
Employee benefits expense 2,001.34 2,039.89 1,508.36 4,041.23 3,066.24 6,257.92
Finance costs 22.33 12.72 13.97 35.05 28.66 64.20
Depreciation and amortization expenses 1,462.33 1,235.00 802.17 2,697.33 1,816.23 3,820.14
Other expenses 4,061.33 4,459.98 3,196.32 8,521.31 6,859.73 14,504.68
Total expenses 8,331.80 9,398.93 6,291.68 17,730.73 14,096.78 29,470.32

3 Profit/(loss) before tax (1-2) (1,209.21) 8,347.96 1,848.83 7,138.75 13,070.49 21,132.20
4 Tax expense
Current tax (299.73) 2,105.88 505.30 1,806.15 3,422.12 5,573.95
Deferred tax (Refer Note 4) (2,381.33) (82.10) (8.61) (2,463.43) (151.13) (237.88)
5 Profit for the period (3-4) 1,471.85 6,324.18 1,352.14 7,796.03 9,799.50 15,796.13
Other comprehensive income
Items that will not be reclassified to profit or loss
Remeasurements of defined benefit plans (25.07) (57.68) 18.13 (82.75) (77.08) (61.29)
Income tax relating to items that will not be reclassified to profit or loss 6.31 14.52 (4.56) 20.83 19.40 15.43
6 Other comprehensive income (18.76) (43.16) 13.57 (61.92) (57.68) (45.86)
Total comprehensive income (5+6) 1,453.09 6,281.02 1,365.71 7,734.11 9,741.82 15,750.27
Paid-up equity share capital
7
(Face value of the share Rs.10/- each) 5,657.34 5,657.34 5,657.34 5,657.34 5,657.34 5,657.34
8 Reserves and surplus i.e. 'Other equity' 1,03,803.01
Earnings per share (face value of Rs.10/- each)
9
(not annualised for the quarters)
(a) Basic in (Rs.) 2.60 11.18 2.39 13.78 17.32 27.93
(b) Diluted in (Rs.) 2.59 11.14 2.39 13.73 17.32 27.84
 Reporting of segment wise revenue, results and capital employed
Amount in Rs. Lakhs
For the quarter ended Six months ended Year ended
S No. Particulars 30 Sep 2024 30 Jun 2024 30 Sep 2023 30 Sep 2024 30 Sep 2023 31 Mar 2024
(Unaudited ) (Unaudited ) (Unaudited ) (Unaudited ) (Unaudited ) (Audited )
1 Segment revenue
Operating revenue
Amusement parks and Resort 5,088.79 13,463.64 5,849.32 18,552.43 20,681.91 37,532.18
Others 1,649.57 3,825.93 1,666.93 5,475.50 5,298.25 10,772.26
Total operating revenue (a) 6,738.36 17,289.57 7,516.25 24,027.93 25,980.16 48,304.44
Allocable other income
Amusement parks and Resort 42.72 59.78 52.02 102.50 86.47 204.10
Unallocated* 341.51 397.54 572.24 739.05 1,100.64 2,093.98
Total other income (b) 384.23 457.32 624.26 841.55 1,187.11 2,298.08
Total revenue (a+b) 7,122.59 17,746.89 8,140.51 24,869.48 27,167.27 50,602.52

2 Segment result
Amusement parks and Resort (933.38) 7,370.32 1,442.83 6,436.95 11,248.85 17,729.32
Others 549.37 1,826.16 623.01 2,375.53 2,407.81 4,801.88
Total (384.01) 9,196.48 2,065.84 8,812.47 13,656.66 22,531.20
Less: Unallocated expenses* 1,166.71 1,246.06 789.25 2,412.77 1,686.81 3,492.98
Operating profit (1,550.72) 7,950.42 1,276.59 6,399.70 11,969.85 19,038.22
Add : Interest, dividend, gain from mutual funds and others 341.51 397.54 572.24 739.05 1,100.64 2,093.98
Profit/(loss) before tax (1,209.21) 8,347.96 1,848.83 7,138.75 13,070.49 21,132.20
3 Segment Assets
Amusement parks and Resort 1,13,938.93 1,09,050.62 85,685.07 1,13,938.93 85,685.07 1,00,195.28
Others 382.66 532.08 342.44 382.66 342.44 359.65
Unallocated* 15,048.83 23,266.84 30,578.98 15,048.83 30,578.98 23,276.05
Total 1,29,370.42 1,32,849.54 1,16,606.49 1,29,370.42 1,16,606.49 1,23,830.98

4 Segment Liabilities
Amusement parks and Resort 5,349.25 5,619.67 3,243.23 5,349.25 3,243.23 4,833.28
Others 298.47 415.02 267.10 298.47 267.10 280.53
Unallocated* 7,503.26 10,857.08 9,776.99 7,503.26 9,776.99 9,256.82
Total 13,150.98 16,891.77 13,287.32 13,150.98 13,287.32 14,370.63

5 Capital employed
(Segment assets - segment liabilities)
Amusement parks and Resort 1,08,589.68 1,03,430.95 82,441.84 1,08,589.68 82,441.84 95,362.00
Others 84.19 117.06 75.34 84.19 75.34 79.12
Unallocated* 7,545.57 12,409.76 20,801.99 7,545.57 20,801.99 14,019.23
Total 1,16,219.44 1,15,957.77 1,03,319.17 1,16,219.44 1,03,319.17 1,09,460.35

*Interest, dividend and gain from mutual funds are not allocated to individual segments as the underlying instruments are managed on a corporate level. Similarly, Corporate Social
Responsibility expenditure is also not allocated to individual segments. Investments, Fixed Deposits, Current taxes, deferred taxes and certain financial assets and liabilities are not
allocated to those segments as they are also managed on a corporate level.
 Statement
Balance Sheet
of Assets & Liabilities as at 30 September 2024
Amount in Rs. Lakhs
Particulars As at As at
30 Sep 2024 31 Mar 2024
A ASSETS (Unaudited) (Audited)
1 Non-current assets
Property, plant and equipment 92,670.00 74,721.74
Right of use assets 1,066.25 1,095.13
Capital work-in-progress 11,378.98 17,079.43
Other intangible assets 29.75 39.96
Intangible assets under development 468.57 50.57
Financial assets
(i) Loans 14.05 11.64
(ii) Other financial assets 252.60 244.57
Other non-current assets 5,589.32 5,632.75
Total non-current assets 1,11,469.52 98,875.79

2 Current assets
Inventories 1,375.81 1,347.51
Financial assets
(i) Investments 7,024.20 9,014.30
(ii) Trade receivables 117.02 286.52
(iii) Cash and cash equivalents 2,230.83 2,928.89
(iv) Bank balance other than (iii) above 4,675.21 9,458.24
(v) Loans 75.36 66.45
(vi) Other financial assets 254.42 514.92
Other current assets 1,952.00 1,338.36
Total current assets 17,704.85 24,955.19
Assets-held-for-sale (Refer Note 5) 196.05 -
Total assets 1,29,370.42 1,23,830.98

B EQUITY AND LIABILITIES

1 Equity
Equity share capital 5,657.34 5,657.34
Other equity 1,10,562.10 1,03,803.01
Total equity 1,16,219.44 1,09,460.35

2 Liabilities
Non-current liabilities
Financial liabilities
(i) Borrowings 29.69 30.02
(ii) Lease liabilities 490.91 501.69
Provisions 798.74 726.46
Deferred tax liabilities (net) (Refer Note 4) 5,038.69 7,522.95
Total non-current liabilities 6,358.03 8,781.12

Current liabilities
Financial liabilities
(i) Borrowings 1.11 1.11
(ii) Lease liabilities 26.38 23.69
(iii) Trade payables
Total outstanding dues of micro enterprises and small enterprises 234.65 183.24
Total outstanding dues of creditors other than micro enterprises and small enterprises 3,337.33 3,198.79
(iv) Other financial liabilities 1,356.41 1,193.27
Other current liabilities 633.41 686.06
Provisions 1,203.66 303.35
Total current liabilities 6,792.95 5,589.51

Total liabilities 13,150.98 14,370.63

Total equity and liabilities 1,29,370.42 1,23,830.98

Statement of cash flows for the six months ended 30 September 2024
Amount in Rs. Lakhs
For the six For the six
months ended months ended
Particulars
30 Sep 2024 30 Sept 2023
(Unaudited) (Unaudited)
Cash flow from operating activities
Profit after tax 7,796.03 9,799.50
Adjustments:
Tax expense (657.28) 3,270.99
Finance costs 35.05 28.66
Depreciation and amortisation expenses 2,697.33 1,816.23
Interest income (282.32) (537.37)
Employee stock option expense 415.29 -
Profit on sale of property, plant and equipment (net) (25.24) (17.32)
Property, plant and equipment written - off 21.92 35.82
Gain from investment in mutual funds (456.73) (563.27)
Operating cash inflows before working capital changes 9,544.05 13,833.24
Changes in operating assets and liabilities
Loans (11.32) (1.86)
Other financial assets (707.29) (924.89)
Other assets (8.03) 97.59
Inventories (28.30) (209.80)
Trade receivables 169.50 (42.24)
Provisions 75.20 138.17
Trade payables 189.95 (116.97)
Other financial liabilities (1.25) 5.57
Other current liabilities (52.65) (26.17)
Cash generated from operating activities 9,169.86 12,752.64
Income taxes paid (726.92) (2,756.53)
Net cash generated from operating activities (A) 8,442.94 9,996.11

Cash flow from investing activities

Purchase of property, plant and equipment, capital work-in- progress and intangible assets (15,483.46) (7,193.17)
Proceeds from sale of property, plant and equipment 25.51 17.32
Investment in mutual funds (15,350.24) (7,399.62)
Proceeds from sale of investment in mutual funds 17,797.06 5,200.00
Other balances with banks 4,783.03 (1,036.64)
Interest received 542.82 402.17
Net cash used in investing activities (B) (7,685.28) (10,009.94)

Cash flow from financing activities

Payment of lease liabilities (8.10) (84.11)
Interest paid (35.05) (28.66)
Proceeds from issue of equity share capital - 29.88
Repayment of borrowings (0.33) (0.33)
Dividend Paid (1,412.24) (1,414.33)
Net cash used in financing activities (C) (1,455.72) (1,497.55)

Net decrease in cash and cash equivalents (A+B+C) (698.06) (1,511.38)

Cash and cash equivalents at the beginning of the period 2,928.89 2,551.77
Cash and cash equivalents at the end of the period 2,230.83 1,040.39
Notes:
1 The above financial results for the quarter and six months ended 30 September 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their
meeting held on 05 November 2024. The results for the quarter and six months ended 30 September 2024 have been reviewed by the statutory auditors of the Company and the
statutory auditors have issued an unmodified conclusion in respect of the same.

2 The Statement has been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules
thereunder and in terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

3 Based on the management approach as defined in Ind AS 108-Operating Segment, the Chief Operating Decision Maker (CODM) evaluates the Company's performance and
allocates the Company's resources based on an analysis of various performance indicators by business segments and the segment information is accordingly presented as :
(i) Amusement Parks and Resort and
(ii) Others
The Amusement Parks and Resort segment includes entry fees to parks, revenue from resort operations. Others segment includes sale of merchandise, cooked food, packed foods,
etc. The accounting principles used in the preparation of these financial results are consistently applied to record revenue and expenditure in individual segments.

4 The Finance Act, 2024 amended Section 112 of the Income Tax Act, 1961 to reduce the rate of taxation on long-term capital gains arising from the transfer of long-term capital
assets to 12.5%, and to withdraw the benefit of indexation for any transfers of capital assets made after 23 July 2024. Consequent to such amendment, the Company has accounted
for deferred tax credit amounting to Rs. 2,408 lakhs attributable to fair value of freehold land during the current quarter.

5 During the quarter ended 30 September 2024, pursuant to the approval of the Board of Directors on 10 August, 2024, the Company had taken a decision to dispose off 1.35 acres of
land located at Sardar Nagar Revenue Village, Maheswaram Mandal, Ranga Reddy District, Telangana. Accordingly, the carrying value of the land amounting to Rs.196.05 lakhs
has been reclassified from property, plant and equipment to ‘Assets held-for-sale’ in accordance with Ind AS 105 - ‘Non-current Assets Held for Sale and Discontinued
Operations’.

for and on behalf of the Board of Directors

Place: Bengaluru
Date: 05 November 2024 Arun K Chittilappilly
Managing Director