Interim report
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Wonderla Holidays Limited 9th Floor , The Estate , Dickenson Road , Bengaluru - 560 042 Phone : +91 80 69330300 | Email : mail.crp@wonderla.com Website : www.wonderla.com | CIN : L55101KA2002PLC031224 WONDERLA PARKS AND RESORTS Date : 04/08/2026 The General Manager , Listing Department , BSE Limited , Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai - 400 001 . Scrip Code : 538268 Dear Sir / Madam , Sub : Outcome of Board Meeting The Vice President , Listing Department , National Stock Exchange of India Limited , ' Exchange Plaza ' , Bandra Kurla Complex , Bandra ( East ) , Mumbai - 400 051 . Symbol : WONDERLA 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 ended 30th June , 2026. A copy of the same along the Limited review report is enclosed . Allotted 15,105 shares at Rs . 10 each to 5 employees pursuant to Employee Stock Option Scheme 2016. The shares allotted rank pari - passu with the existing shares . • Granted 8,980 stock options to 2 employees of the Company . The options granted would vest equally over a period of four years . The exercise of options shall be subject to performance criteria as may be approved by the Board from time to time . The options will be exercisable at a price of Rs . 10 / - each , convertible into equivalent number of equity shares of Rs . 10 / - each . The meeting commenced at 12.30 noon and concluded at 14.00 p.m. Yours faithfully , For Wonderla Holidays Limited Srinivasulu Raju Y Company Secretary Parks & Resorts Registered Office Address : 28th KM , Mysore Road , Bengaluru - 562 109 , Ph : 080 37230333 | Email : mail.blr@wonderla.com Our Locations : KOCHI | HYDERABAD | BHUBANESWAR | CHENNAI
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Statement of financial results for the quarter ended 30 June 2026Statement of financial results for the quarter ended 30 June 2026 Amount in Rs. Lakhs Year ended 30 Jun 2026 31 Mar 2026 30 June 2025 31 Mar 2026 (Unaudited) (Unaudited) (Unaudited) (Audited ) Refer Note 3 Revenue from operations 24,262.84 13,584.57 16,824.37 51,877.23 Other income 947.37 620.27 1,081.79 3,230.67 1 Total income 25,210.21 14,204.84 17,906.16 55,107.90 2 Expenses Cost of materials consumed 1,394.33 910.74 1,018.53 3,577.07 Purchase of stock-in-trade 960.44 507.80 736.92 2,280.89 Changes in inventories of stock-in-trade 11.26 82.33 (54.90) (118.57) Employee benefits expense 2,864.06 2,603.63 1,985.11 8,944.52 Finance costs 13.78 14.09 11.46 63.13 Depreciation and amortisation expenses 2,838.64 2,788.00 1,689.11 8,348.93 Other expenses 7,781.16 5,462.90 5,470.42 20,736.78 Total expenses 15,863.67 12,369.49 10,856.65 43,832.75 3 Profit before tax and exceptional item (1-2) 9,346.54 1,835.35 7,049.51 11,275.15 Exceptional item Impact of new labour code (Refer note 6) - (363.48) - 441.74 Profit before tax 9,346.54 2,198.83 7,049.51 10,833.41 4 Tax expense Current tax 2,245.90 290.43 1,854.29 2,455.50 Deferred tax charge/(credit) (179.02) 266.10 (62.18) 204.47 5 Profit for the period (3-4) 7,279.66 1,642.30 5,257.40 8,173.44 Other comprehensive income Items that will not be reclassified to profit or loss Remeasurements of defined benefit plans (100.42) 46.43 (33.73) 17.51 Income tax relating to items that will not be reclassified to profit or loss 25.28 (11.69) 8.49 (4.41) 6 Other comprehensive income / (loss) (75.14) 34.74 (25.24) 13.10 Total comprehensive income (5+6) 7,204.52 1,677.04 5,232.16 8,186.54 7 Paid-up equity share capital (Face value of the share Rs.10/- each) 6,345.01 6,342.28 6,341.08 6,342.28 8 Reserves and surplus i.e. 'Other equity' 1,73,347.40 9 Earnings per share (face value of Rs.10/- each) (not annualised for the quarters) (a) Basic in (Rs.) 11.48 2.59 8.29 12.89 (b) Diluted in (Rs.) 11.42 2.58 8.26 12.83 Quarter ended S No. Particulars
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Reporting of segment wise revenue, results and capital employed Amount in Rs. Lakhs Year ended 30 Jun 202631 Mar 202630 Jun 202531 Mar 2026 (Unaudited) (Unaudited) (Unaudited) (Audited ) Refer Note 3 1 Segment revenue Operating revenue Amusement parks and Resort 17,926.93 10,024.47 12,937.26 38,727.07 Others 6,335.91 3,560.10 3,887.11 13,150.16 Total operating revenue (a) 24,262.84 13,584.57 16,824.37 51,877.23 Allocable other income Amusement parks and Resort 66.98 53.62 99.44 247.88 Unallocated* 880.39 566.65 982.35 2,982.79 Total other income (b) 947.37 620.27 1,081.79 3,230.67 Total revenue (a+b) 25,210.21 14,204.84 17,906.16 55,107.90 2 Segment result Amusement parks and Resort 6,614.50 975.32 5,302.10 7,296.40 Others 3,416.59 1,604.44 1,782.30 5,872.16 Total 10,031.09 2,579.76 7,084.40 13,168.56 Less: Unallocated expenses* 1,564.94 947.58 1,017.24 5,317.94 Operating profit 8,466.15 1,632.18 6,067.16 7,850.62 Add : Interest, dividend, gain from mutual funds and others 880.39 566.65 982.35 2,982.79 Profit before tax 9,346.54 2,198.83 7,049.51 10,833.41 3 Segment Assets Amusement parks and Resort 1,45,717.98 1,47,246.85 1,33,687.24 1,47,246.85 Others 342.06 512.39 399.61 512.39 Unallocated* 59,654.50 46,940.00 59,049.93 46,940.00 Total 2,05,714.54 1,94,699.24 1,93,136.78 1,94,699.24 4 Segment Liabilities Amusement parks and Resort 8,136.73 6,664.31 6,484.07 6,664.31 Others 266.81 399.66 311.69 399.66 Unallocated* 10,286.46 7,945.59 8,890.45 7,945.59 Total 18,690.00 15,009.56 15,686.21 15,009.56 5 Capital employed (Segment assets - segment liabilities) Amusement parks and Resort 1,37,581.25 1,40,582.54 1,27,203.17 1,40,582.54 Others 75.25 112.73 87.92 112.73 Unallocated* 49,368.04 38,994.41 50,159.48 38,994.41 Total 1,87,024.54 1,79,689.68 1,77,450.57 1,79,689.68 Particulars *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. S No. Quarter ended
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Notes: 1 2 3 4 (i) Amusement Parks and Resort and (ii) Others 5 6 7 For and on behalf of the Board of Directors Place: Bengaluru Date: 4 August 2026 Managing Director and Executive Chairman "Bangalore Resort" has been renamed to "Terrea" with effect from 14 April, 2026. On November 21, 2025, the Government of India notified the four Labour Codes-the Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 prior labour laws. The Ministry of Labour & Employment released draft Central Rules and FAQs to help evaluate the financial implications of these regulatory changes. The Company has assessed and disclosed the incremental impact of the implementation of the new labour codes, based the best available information, in line with guidance from the Institute of Chartered Accountants of India.The Company has reassessed the impact of gratuity liability arising out of past service cost and compensated absences as on 31 March 2026 which resulted in an increase in gratuity liability arising out of past service cost amounted to Rs. 281.88 lakhs and increase in compensated absences liability amounted to Rs.159.86 lakhs. Accordingly, a reversal of Rs. 209.24 lakhs towards gratuity and Rs. 154.24 lakhs towards compensated absences has been recognised during the quarter ended 31 March 2026. The Company will continue monitoring the finalization of Central and State Rules, along with government clarifications on other Labour Code aspects, and apply appropriate accounting adjustments as developments warrant. The figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between the audited figures in respect of the full previous financial year and the published year to date figures up to the end of the third quarter of the previous financial year. The new glamping pods named "Isle" commenced operations with effect from 9 May, 2025. The fifth amusement park at Chennai commenced commercial operations with effect from 2 December 2025. Accordingly figures for the previous periods are not comparable. 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 : The Amusement Parks and Resort segment includes entry fees to parks and 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. The above financial results for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 4 August 2026 and the results for the quarter ended 30 June 2026 have been reviewed by the statutory auditors of the Company and the statutory auditors have issued an unmodified conclusion in respect of the same. 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.