Interim report
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Date: 02/11/2026 The General Manager, Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Scrip Code: 538268 The Vice President, Listing Department, National Stock Exchange of India Limited, ‘Exchange Plaza’, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051. 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 six months ended 30th September, 2026. A copy of the same along the Limited review report is enclosed. • Allotted 6,848 shares at Rs. 10 each to 7 employees pursuant to Employee Stock Option Scheme 2016. The shares allotted rank pari-passu with the existing shares. • Granted 9,500 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 11.45 a.m and concluded at 1.30 p.m. Yours faithfully, For Wonderla Holidays Limited Srinivasulu Raju Y Company Secretary
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Statement of financial results for the quarter ended 30 June 2026Statement of unaudited financial results for the quarter and six months ended 30 September 2026 Amount in Rs. Lakhs Year ended 30 Sep 2026 30 Jun 2026 30 Sep 2025 30 Sep 2026 30 Sep 2025 31 Mar 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited ) (Unaudited ) (Audited ) Revenue from operations 11,657.02 24,262.84 8,015.29 35,919.86 24,839.66 51,877.23 Other income 910.52 947.37 836.29 1,857.89 1,918.08 3,230.67 1 Total income 12,567.54 25,210.21 8,851.58 37,777.75 26,757.74 55,107.90 2 Expenses Cost of materials consumed 858.64 1,394.33 626.92 2,252.97 1,645.45 3,577.07 Purchase of stock-in-trade 449.43 960.44 301.86 1,409.87 1,038.78 2,280.89 Changes in inventories of stock-in-trade 19.25 11.26 14.69 30.51 (40.21) (118.57) Employee benefits expense 2,603.00 2,864.06 2,069.35 5,467.06 4,054.46 8,944.52 Finance costs 34.78 13.78 11.32 48.56 22.78 63.13 Depreciation and amortisation expenses 2,772.62 2,838.64 1,772.89 5,611.26 3,462.00 8,348.93 Other expenses 5,626.10 7,781.16 4,254.01 13,407.26 9,724.43 20,736.78 Total expenses 12,363.82 15,863.67 9,051.04 28,227.49 19,907.69 43,832.75 3 Profit before tax and exceptional item (1-2) 203.72 9,346.54 (199.46) 9,550.26 6,850.05 11,275.15 Exceptional item Impact of new labour code (Refer note 5) - - - - - 441.74 Profit before tax 203.72 9,346.54 (199.46) 9,550.26 6,850.05 10,833.41 4 Tax expense Current tax (101.36) 2,245.90 40.37 2,144.54 1,894.66 2,455.50 Deferred tax charge/(credit) 300.02 (179.02) (65.17) 121.00 (127.35) 204.47 5 Profit for the period (3-4) 5.06 7,279.66 (174.66) 7,284.72 5,082.74 8,173.44 Other comprehensive income Items that will not be reclassified to profit or loss Remeasurements of defined benefit plans 3.17 (100.42) 22.45 (97.25) (11.28) 17.51 Income tax relating to items that will not be reclassified to profit or loss (0.80) 25.28 (5.65) 24.48 2.84 (4.41) 6 Other comprehensive income / (loss) 2.37 (75.14) 16.80 (72.77) (8.44) 13.10 Total comprehensive income (5+6) 7.43 7,204.52 (157.86) 7,211.95 5,074.30 8,186.54 7 Paid-up equity share capital (Face value of the share Rs.10/- each) 6,346.52 6,345.01 6,341.65 6,346.52 6,341.65 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.) 0.01 11.48 (0.27) 11.48 8.02 12.89 (b) Diluted in (Rs.) 0.01 11.42 (0.28) 11.43 7.98 12.83 S No. Particulars Quarter ended Six months ended
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Reporting of segment wise revenue, results and capital employed Amount in Rs. Lakhs Year ended 30 Sep 2026 30 Jun 2026 30 Sep 2025 30 Sep 2026 30 Sep 202531 Mar 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited ) (Unaudited ) (Audited ) 1 Segment revenue Operating revenue Amusement parks and Resort 8,446.91 17,926.93 6,030.18 26,373.84 18,967.44 38,727.07 Others 3,210.11 6,335.91 1,985.11 9,546.02 5,872.22 13,150.16 Total operating revenue (a) 11,657.02 24,262.84 8,015.29 35,919.86 24,839.66 51,877.23 Allocable other income Amusement parks and Resort 54.70 66.98 53.23 121.68 152.67 247.88 Unallocated* 855.82 880.39 783.06 1,736.21 1,765.41 2,982.79 Total other income (b) 910.52 947.37 836.29 1,857.89 1,918.08 3,230.67 Total revenue (a+b) 12,567.54 25,210.21 8,851.58 37,777.75 26,757.74 55,107.90 2 Segment result Amusement parks and Resort (714.05) 6,614.50 (483.90) 5,900.45 4,818.20 7,296.40 Others 1,465.30 3,416.59 734.73 4,881.89 2,517.03 5,872.16 Total 751.25 10,031.09 250.83 10,782.34 7,335.23 13,168.56 Less: Unallocated expenses* 1,403.35 1,564.94 1,233.35 2,968.29 2,250.59 5,317.94 Operating profit (652.10) 8,466.15 (982.52) 7,814.05 5,084.64 7,850.62 Add : Interest, dividend, gain from mutual funds and others 855.82 880.39 783.06 1,736.21 1,765.41 2,982.79 Profit before tax 203.72 9,346.54 (199.46) 9,550.26 6,850.05 10,833.41 3 Segment Assets Amusement parks and Resort 1,43,980.62 1,45,717.98 1,41,859.33 1,43,980.62 1,41,859.33 1,47,246.85 Others 322.39 342.06 385.95 322.39 385.95 512.39 Unallocated* 56,534.04 59,654.50 47,466.20 56,534.04 47,466.20 46,940.00 Total 2,00,837.05 2,05,714.54 1,89,711.48 2,00,837.05 1,89,711.48 1,94,699.24 4 Segment Liabilities Amusement parks and Resort 6,188.87 8,136.73 5,689.26 6,188.87 5,689.26 6,664.31 Others 251.46 266.81 301.04 251.46 301.04 399.66 Unallocated* 8,507.30 10,286.46 7,561.64 8,507.30 7,561.64 7,945.59 Total 14,947.63 18,690.00 13,551.94 14,947.63 13,551.94 15,009.56 5 Capital employed (Segment assets - segment liabilities) Amusement parks and Resort 1,37,791.75 1,37,581.25 1,36,170.07 1,37,791.75 1,36,170.07 1,40,582.54 Others 70.93 75.25 84.91 70.93 84.91 112.73 Unallocated* 48,026.74 49,368.04 39,904.56 48,026.74 39,904.56 38,994.41 Total 1,85,889.42 1,87,024.54 1,76,159.54 1,85,889.42 1,76,159.54 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, liabilities and expenses are not allocated to those segments as they are also managed on a corporate level. S No. Quarter ended Six months ended
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Balance Sheet Amount in Rs. Lakhs As at As at 30 Sep 2026 31 March 2026 A ASSETS (Unaudited) (Audited) 1 Non-current assets Property, plant and equipment 1,35,145.72 1,30,766.58 Right of use assets 955.78 983.40 Capital work-in-progress 3,397.51 10,293.92 Other intangible assets 282.02 466.52 Intangible assets under development 2.03 - Financial assets (i) Loans 9.02 11.28 (ii) Other financial assets 278.24 252.25 Income tax assets (net) 48.76 48.76 Other non current assets 2,616.90 3,597.14 Total non-current assets 1,42,735.98 1,46,419.85 2 Current assets Inventories 2,033.41 1,854.67 Financial assets (i) Investments 50,485.77 40,248.11 (ii) Trade receivables 252.60 269.19 (iii) Cash and cash equivalents 1,600.69 1,679.51 (iv) Bank balance other than (iii) above 52.71 479.00 (v) Loans 82.32 75.87 (vi) Other financial assets 80.21 18.17 Other current assets 3,513.36 3,654.87 58,101.07 48,279.39 Total assets 2,00,837.05 1,94,699.24 B EQUITY AND LIABILITIES 1 Equity Equity share capital 6,346.52 6,342.28 Other equity 1,79,542.90 1,73,347.40 Total equity 1,85,889.42 1,79,689.68 2 Liabilities Non-current liabilities Financial liabilities (i) Borrowings 108.65 123.97 (ii) Lease liabilities 419.95 437.12 Provisions 1,269.46 1,599.19 Deferred tax liabilities (net) 5,288.94 5,192.42 Total non-current liabilities 7,087.00 7,352.70 Current liabilities Financial liabilities (i) Borrowings 29.80 28.55 (ii) Lease liabilities 38.86 35.46 (iii) Trade payables Total outstanding dues of micro enterprises and small enterprises 378.38 581.18 Total outstanding dues of creditors other than micro enterprises and small enterprises 4,622.39 4,451.57 (iv) Other financial liabilities 599.97 951.69 Other current liabilities 991.96 1,100.05 Provisions 1,199.27 508.36 Total current liabilities 7,860.63 7,656.86 Total liabilities 14,947.63 15,009.56 Total equity and liabilities 2,00,837.05 1,94,699.24 S No. Particulars Total current assets
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Statement of cash flows Amount in Rs. Lakhs Particulars For the six months ended 30 Sep 2026 (Unaudited) For the six months ended 30 Sep 2025 (Unaudited) Cash flow from operating activities Profit after tax 7,284.72 5,082.74 Adjustments: Income tax expense 2,265.54 1,767.31 Finance costs 48.56 22.78 Depreciation and amortisation expenses 5,611.26 3,462.00 Interest income (47.33) (1,000.83) Employee stock option expense 250.95 (15.85) Profit on sale of property, plant and equipment (net) (2.82) (59.16) Property, plant and equipment written - off 18.76 36.73 Fair value gain on financial assets measured at fair value through profit or loss (1,305.92) (490.00) Gain from investment in mutual funds (382.97) (274.58) Operating cash inflows before working capital changes 13,740.75 8,531.14 Changes in loans (4.19) 3.47 Changes in other financial assets (56.51) (1,962.93) Changes in other assets 511.09 (426.98) Changes in inventories (178.74) (481.16) Changes in trade receivables 16.59 262.60 Changes in provisions (373.75) 106.23 Changes in trade payables (31.98) (104.46) Changes in other financial liabilities (0.32) 4.80 Changes in other current liabilities (108.09) (198.85) Cash generated from operating activities 13,514.85 5,733.86 Income taxes paid (1,506.86) (1,513.75) Net cash generated from operating activities (A) 12,007.99 4,220.11 Cash flow from investing activities Purchase of property, plant and equipment, capital work-in- progress and intangible assets (2,644.13) (15,690.17) Proceeds from sale of property, plant and equipment 3.57 22.44 Investment in mutual funds (24,447.70) (29,598.52) Proceeds from sale of investment in mutual funds 15,898.92 17,500.00 Other balances with banks 426.29 37,660.42 Interest received 15.80 1,797.33 Net cash used in investing activities (B) (10,747.25) 11,691.50 Cash flow from financing activities Repayment of lease liabilities (13.77) (10.74) Interest paid (48.55) (22.78) Proceeds from issue of equity share capital 4.24 0.77 Proceeds/(repayments) from borrowings (14.07) 13.49 Dividends paid (1,267.41) (1,268.22) Net cash used in financing activities (C) (1,339.56) (1,287.48) Net decrease in cash and cash equivalents (A+B+C) (78.82) 14,624.13 Cash and cash equivalents at the beginning of the period 1,679.51 1,924.20 Cash and cash equivalents at the end of the period 1,600.69 16,548.33
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Notes: 1 2 3 (i) Amusement Parks and Resort and (ii) Others 4 5 6 For and on behalf of the Board of Directors Place: Bengaluru Date: 2 November 2026 Managing Director and Executive Chairman 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 unaudited financial results for the quarter and six months ended 30 September 2026 ("the Statement") have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 2 November 2026 and the results for the quarter and six months ended 30 September 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. "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 the Central Rules and FAQs to help evaluate the financial implications of these regulatory changes. During the year ended March 31, 2026, the Company had 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. Accordingly, net past service cost resulting from plan amendments amounting to Rs. 281.88 lakhs and net increase in compensated absences liability amounting to Rs. 159.86 lakhs has been recognised in the Statement of Profit and Loss and has been disclosed as “Exceptional items”.