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Veranda Learning Solutions Limited Capital/Financing Update 2024

Dec 11, 2024

59607_rns_2024-12-11_906c5599-e65d-4ad6-b119-c33799021cc1.pdf

Capital/Financing Update

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Veranda Learning Solutions Limited

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11[th] December, 2024

To To The Secretary The Manager, BSE Limited Listing Department, Phiroze Jeejeebhoy Towers, National Stock Exchange of India Limited Dalal Street, Exchange Plaza, C-1, G Block, Bandra-Kurla Complex, Mumbai - 400 001 Bandra (East), Mumbai – 400 051 Scrip Code: 543514 Scrip Code: VERANDA

Dear Sir / Madam ,

Sub: Outcome of the Board Meeting under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors of the Company at their meeting held today, i.e. 11[th] December 2024, has inter alia approved the following decisions:

1.Preferential Issue of equity shares:

The Board of directors of Veranda Learning Solutions Limited(“Company”) approved the raising of funds by issuance of fully paid-up equity shares on a preferential basis, to identified investors (Non-Promoters).

The details in this regard, pursuant to Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and SEBI Circular No. SEBI/HO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, is enclosed as Annexure A to this letter.

2. Issue of Convertible warrants on a preferential basis:

The Board of Directors of the Company in the meeting approved the issuance of Convertible Warrants ("Warrants") , each convertible into 1 (one) Equity Share of Rs.10/- each, to the Promoters and Public on a preferential basis.

The details in this regard, pursuant to Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and SEBI Circular No. SEBI/HO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, is enclosed as Annexure B to this letter.

3. Acquisition of BB Publication Private Limited:

The Board of Directors of Company at its meeting has, approved the acquisition of BB Publication Private Limited ("BB Publication") from its existing shareholders. Upon completion of this acquisition, BB Publication will become a subsidiary of the Company The acquisition will be executed through a combination of cash consideration and share swap , based on the valuation of BB Publication and as per the terms and conditions outlined in the Share Purchase and Share Swap Agreement to be entered into by the Company.

The details in this regard, pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and SEBI Circular No. SEBI/HO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, is enclosed as Annexure C for Acquisition and Annexure D for Issuance of Shares to this letter.

[email protected]

www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

4. Acquisition of Navkar Digital Institute Private Limited:

The Board of Directors of the Company, at its meeting has approved the acquisition of equity shares of Navkar Digital Institute Private Limited ("Navkar Digital") by way of swap from its existing shareholders. Upon completion of the acquisition, Navkar Digital will become a subsidiary of the Company.

The details in this regard, pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and SEBI Circular No. SEBI/HO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, is enclosed as Annexure E for Acquisition and Annexure F for issuance of Securities to this letter.

5. Acquisition of Veranda Administrative Learning Solutions Private Limited:

The Board of Directors of the Company, at its meeting has approved the acquisition of equity shares of Veranda Administrative Learning Solutions Private Limited ("VALSPL") by way of swap from its existing shareholders. Upon completion of the acquisition, VALSPL will become a Wholly owned subsidiary of the Company.

The details in this regard, pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and SEBI Circular No. SEBI/HO/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, is enclosed as Annexure G for Acquisition and Annexure H for Issuance of Securities to this letter.

6.EGM for shareholders’ approval with respect to the preferential issues(s):

The Board has also approved to seek the approval of shareholders for the aforesaid Preferential Issue(s) by including it in the Notice of Extra-Ordinary General Meeting (“EGM”) of the shareholders of the Company to be held on Thursday, January 09, 2025, in compliance with the applicable laws, rules and regulations.

The notice of the said EGM shall be submitted to Stock Exchanges in due course in compliance with the provisions of the Listing Regulations.

The meeting of the Board of Directors commenced at 3.00 P.M and concluded at 08:30 P.M.

Kindly take the same on record and display the same on the website of your exchange. This information will also be posted on the Company’s website at www.verandalearning.com.

Thanks & Regards. For Veranda Learning Solutions Limited

SWAMINADHAN Digitally signed by SWAMINADHAN BALASUNDHARAM BALASUNDHARAM Date: 2024.12.11 20:41:26 +05'30' S. Balasundharam Company Secretary & Compliance Officer M. No: ACS-11114

[email protected]

www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

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Annexure-A

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Sr.
No.
Particulars of Securities Particulars of Securities Details of Securities
a) Type
of
securities
proposed to be issued
Equity Shares
b) Type of issuance Preferential Issue in accordance with Chapter V of the SEBI ICDR
Regulations and other applicable law
c) Total
number
of
securities proposed to be
issued or the total amount
for which the securities
will be issued
39,48,632 fully paid up equity shares of the Company having a face
value of Rs.10/- (Rupees Ten Only) each at a price of Rs. 292/-
(Rupees Two Hundred and Ninety Two Only) per equity share
(including a premium of Rs. 282/- (Rupees Two Hundred and Eighty
Two Only) per equity share.
In case of preferential issue the listed entity shall disclose the following additional details to the
stock exchange(s):
i Name of the Investors Enclosed asAnnexure A1
ii. Post
Allotment
of
securities - outcome of
the subscription, issue
price / allotted price (in
case of convertibles),
No. of Investors
Not Applicable
iii. In case of convertibles -
intimation
on
conversion of securities
or on lapse of the tenure
of the instrument;
Not Applicable
iv. Any cancellation or
termination of proposal
of securities including
reasons thereof.,
Not Applicable

[email protected]

www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

Annexure A1

Sr. No. Name of the Investors Category of
Investors
Type of Securities No of Securities to
be subscribed
1 Saranga Investments and
Consultancy Pvt Ltd
Non -Promoter Equity 8,56,164
2 VJ Syndications Non-Promoter Equity 1,71,233
3 Krish Parmar Non-Promoter Equity 12,08,905
4 Jain Resource Recyling Pvt
Ltd
Non -Promoter Equity 3,42,466
5 S Ramakrishnan Non-Promoter Equity 17,123
6 Chandrika Jain Non-Promoter Equity 2,39,726
7 Mape Consumer Products
LLP
Non -Promoter Equity 1,71,233
8 Nilesh Bhupendra Shah Non-Promoter Equity 1,02,740
9 Manish Mardia Non-Promoter Equity 34,247
10 Ankit Pagariya Non-Promoter Equity 2,05,479
11 Neha S Non-Promoter Equity 1,71,233
12 Manju Sajjanraj Non-Promoter Equity 77,055
13 Neha Khicha Non-Promoter Equity 77,055
14 Goodday Enterprises LLP Non-Promoter Equity 1,71,233
15 Rajesh Kumar Chandan Non-Promoter Equity 1,02,740
**Total ** **39,48,632 **

[email protected]

www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

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Annexure-B

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Sr.
No.
Particulars of Securities Particulars of Securities Details of Securities
a) Type
of
securities
proposed to be issued
Convertible Warrants
b) Type of issuance Preferential Issue in accordance with Chapter V of the SEBI ICDR
Regulations and other applicable law
c) Total
number
of
securities proposed to be
issued or the total amount
for which the securities
will be issued
15,57,633 Warrants of the Company having a face value of Rs.10/-
(Rupees Ten Only) each at a price of Rs. 321/- (Rupees Three
Hundred and Twenty One Only) per warrant (including a premium
of Rs. 311/- (Rupees Three Hundred and Eleven Only) per warrant.
In case of preferential issue the listed entity shall disclose the following additional details to the
stock exchange(s):
i Name of the Investors Enclosed asAnnexure B1
ii. Post
Allotment
of
securities - outcome of
the subscription, issue
price / allotted price (in
case of convertibles),
No. of Investors
Not Applicable
iii. In case of convertibles -
intimation
on
conversion of securities
or on lapse of the tenure
of the instrument;
25% of the total consideration of the Warrants shall be payable at the
time of application and the balance would be payable at the time of
conversion of the Warrants into Equity Shares.
Each Warrant is convertible into 1 Equity Share and the conversion
can be exercised at any time within a period of 18 months from the
date of allotment, in one or more tranches, as the case may be and on
such other terms and conditions as applicable.
iv. Any cancellation or
termination of proposal
of securities including
reasons thereof.,
Not Applicable

[email protected] www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

Annexure B1

Sr. No. Name of the Investors Category of
Investors
Type of Securities No of Securities to
be subscribed
1 Kalpathi S Aghoram Promoter Warrants 1,55,763
2 Kalpathi S Ganesh Promoter Warrants 1,55,763
3 Kalpathi S Suresh Promoter Warrants 1,55,763
4 Jitendra Kantilal Shah Non-Promoter Warrants 3,11,527
5 Sreedhar Muppala Non-Promoter Warrants 3,11,527
6 Goodday Enterprises LLP Non-Promoter Warrants 1,55,763
7 Jain Resource Recyling Pvt
Ltd
Non -Promoter Warrants 3,11,527
Total 15,57,633

[email protected] www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

Annexure – C

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Particulars
a) Name of the target entity, details in brief such as
size, turnover etc.;
(i)
Name of Target: BB Publication Private
Limited (“BB Publication” or “Target”)
(ii)
Details of the Target: BB Publication is a
private limited company incorporated under
the laws of India and is in the business of
providing online coaching, and selling books
online, for professional courses in relation to
Chartered Accountant (CA) and Cost and
Management Accountant (CMA).
(iii)
Assets size of the Target: INR 30.86 Crores
(FY 2023-24)
(iv)
Turnover of the Target: INR 53.94 Crores
(FY 2023-24)
b) Whether the acquisition would fall within related
party transaction(s) and whether the
promoter/promoter group/ group companies have any
interest in the entity being acquired? If yes, nature of
interest and details thereof and whether the same is
done at “arms-length”;
The acquisition of shares of BB Publication does not
fall under related party transactions as per provisions
of the Companies Act, 2013 and the Securities and
Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015.
The promoter / promoter group / group companies of
Veranda Learning Solutions Limited (“VLS”) have no
interest in the said acquisition.
c) Industry to which the entity being acquired
belongs;
Education industry.
d) Objects and effects of acquisition (including but
not limited to, disclosure of reasons for acquisition of
target entity, if its business is outside the main line of
business of the listed entity);
VLS’s main objects are to carry on the business of
both formal and informal education both organically
and by acquisition of entities to train students in both
India and abroad for various educational programs
including curricular, co-curricular or extra-curricular
activities
and
training
for
all
competitive
examinations.
The acquisition of BB Publication is in line with, and
a natural extension of, the business of VLS and the
overall group.
e) Brief details of any governmental or regulatory
approvals required for the acquisition;
Not applicable.

[email protected] www.verandalearning.com 04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

f) Indicative time period for completion of the
acquisition;
The acquisition is expected to be completed by March
31, 2031, subject to completion of customary closing
formalities and in the manner specified below:
(i)
51% of the share capital of BB Publication
(“First Tranche”) will be acquired on or
before March 31, 2025.
(ii)
10% of the share capital (“Second Tranche”)
will be acquired on or around expiry of 4
years from the date of First Tranche
acquisition.
(iii)
18% of the share capital (“Third Tranche”)
will be acquired on or around expiry of 5
years from the date of First Tranche
acquisition.
(iv)
The remaining share capital (“Fourth
Tranche”) will be acquired on or around
expiry of 6 years from the date of First
Tranche acquisition.
g) Nature of consideration - whether cash
consideration or share swap and details of the same;
The consideration for the acquisition of the First
Tranche is payable by way of: (a) cash consideration;
and (b) share swap of equity shares of VLS.
The consideration for acquisition of the Second
Tranche, Third Tranche and Fourth Tranche shall be
paid by way of cash, or issuance of shares of VLS, or
a combination of both, at the discretion of VLS;
provided, however, the consideration payable by way
of issuance of shares of VLS shall not exceed 20% of
the total sale consideration payable in respect of the
relevant tranche.
h) Cost of acquisition or the price at which the shares
are acquired;
(i)
First Tranche: (i) The consideration payable
for the acquisition of the First Tranche shall
be the aggregate of: (a) INR 126.225 Crores;
and (b) an amount equal to the net current
assets of BB Publication as of the date of
acquisition of the First Tranche (“First
Closing Date”).
(ii)
Second Tranche: The consideration payable
for the acquisition of the Second Tranche
shall be the aggregate of: (a) 10% of the
cumulative value of net current assets of BB
Publication accrued over the period of 4 years
between First Closing Date and the date on

[email protected] www.verandalearning.com 04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

which Second Tranche is acquired; and (b) the higher of: (A) an amount equal to 10% of 7.5 times the EBITDA of BB Publication for FY 2027-28; and (B) INR 24.75 Crores. (iii) Third Tranche : The consideration payable for the acquisition of the Third Tranche shall be the aggregate of: (a) 18% of the cumulative value of net current assets of BB Publication accrued over the period of 5 years between First Closing Date and the date on which Third Tranche is acquired; and (b) the higher of: (A) an amount equal to 18% of 7.75 times the EBITDA of BB Publication for FY 202829; and (B) INR 44.55 Crores. (iv) Fourth Tranche : The consideration payable for the acquisition of the Fourth Tranche shall be the aggregate of: (a) 21% of the cumulative value of net current assets of BB Publication accrued over the period of 6 years between First Closing Date and the date on which the Fourth Tranche is acquired; and (b) the higher of: (A) an amount equal to 21% or such other percentage shareholding held by the Founder in BB Publication as on such date, on a fully diluted basis, of 8.25 times the EBITDA of BB Publication for FY 2029-30; and (B) INR 51.975 Crores. i) Percentage of shareholding / control acquired and / VLS has entered into definitive documents to acquire or number of shares acquired; 100% of share capital of BB Publication, in the following manner: (i) VLS will acquire 51% of the share capital of BB Publication pursuant to the acquisition of the First Tranche. (ii) VLS will acquire 61% of the equity share capital of BB Publication pursuant to the acquisition of the Second Tranche. (iii) VLS will acquire the 79% of the equity share capital of BB Publication pursuant to the acquisition of the Third Tranche. (iv) VLS will acquire the 100% of the share capital of BB Publication pursuant to the acquisition of the Fourth Tranche.

[email protected]

www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

j) Brief background about the entity acquired in
terms of products/line of business acquired, date of
incorporation, history of last 3 years turnover,
country in which the acquired entity has presence and
any other significant information (in brief);
(i)
Brief Background: BB Publication is a
comprehensive online platform for providing
lectures and study materials for CA and CMA
aspirants.
(ii)
Line of business: Education industry
(iii)
Date of incorporation: November 25, 2020
(iv)
Turnover of last 3 years of BB Publication:
FY 2021-22: INR 5.04 Crores
FY 2022-23: INR 2.79 Crores
FY 2023-24: INR 53.94 Crores
(v)
Country in which the acquired entity has
presence: India

[email protected] www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

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Annexure-D

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Sr.
No.
Particulars of Securities Particulars of Securities Details of Securities
a) Type
of
securities
proposed to be issued
Equity Shares
b) Type of issuance Preferential Issue in accordance with Chapter V of the SEBI ICDR
Regulations and other applicable law
c) Total
number
of
securities proposed to be
issued or the total amount
for which the securities
will be issued
8,97,611 fully paid-up equity shares of the Company having a face
value of Rs.10/- (Rupees Ten Only) each at a price of Rs. 292/-
(Rupees Two Hundred and Ninety Two Only) per equity share
(including a premium of Rs. 282/- (Rupees Two Hundred and Eighty
Two Only) per equity share.
In case of preferential issue the listed entity shall disclose the following additional details to the
stock exchange(s):
i Name of the Investors Enclosed asAnnexure D1
ii. Post
Allotment
of
securities - outcome of
the subscription, issue
price / allotted price (in
case of convertibles),
No. of Investors
Not Applicable
iii. In case of convertibles -
intimation
on
conversion of securities
or on lapse of the tenure
of the instrument;
Not Applicable
iv. Any cancellation or
termination of proposal
of securities including
reasons thereof.,
Not Applicable

Annexure D1

Sr. No. Name of the Investors Category of
Investors
Type of Securities No of Securities to
be subscribed
1 Bhanwar Lal Borana Non-Promoter Equity 8,97,611
Total 8,97,611

[email protected]

www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

Annexure – E

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

PoD-1/P/CIR/2023/123 dated July 13, 2023:

Particulars
a) Name of the target entity, details in brief such as
size, turnover etc.;
(i)
Name of the Target: Navkar Digital Institute
Private Limited (“Target” or “Navkar”)
(ii)
Details of the Target: Navkar is a private
limited company incorporated under the laws
of India and is in the business of providing
offline and online coaching, including for:
professional courses such as Chartered
Accountant (CA), Company Secretary (CS),
Certified Management Accountant (CMA),
Association
of
Chartered
Certified
Accountants (ACCA), and Certified Public
Accountant (CPA).
(iii)
Assets size of the Target: INR 7.72 crores
(FY 2023-24)
(iv)
Turnover of the Target: INR 18.55 crores
(FY 2023-24)
b) Whether the acquisition would fall within related
party transaction(s) and whether the
promoter/promoter group/ group companies have any
interest in the entity being acquired? If yes, nature of
interest and details thereof and whether the same is
done at “arms-length”;
The acquisition of shares of Navkar does not fall under
related party transactions as per provisions of the
Companies Act 2013 and the Securities and Exchange
Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015.
The promoter/promoter group/group companies of
Veranda Learning Solutions Limited (“VLS”) have no
interest in the said acquisition.
c) Industry to which the entity being acquired
belongs;
Education industry
d) Objects and effects of acquisition (including but
not limited to, disclosure of reasons for acquisition of
target entity, if its business is outside the main line of
business of the listed entity);
VLS’s main objects are to carry on the business of
both formal and informal education both organically
and by acquisition of entities to train students in both
India and abroad for various educational programs
including curricular, co-curricular or extra-curricular
activities
and
training
for
all
competitive
examinations.
The acquisition of Navkar is in line with and a natural
extension of the business of the acquiring entity and
the overall group.

[email protected] www.verandalearning.com 04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

e) Brief details of any governmental or regulatory
approvals required for the acquisition;
Not applicable
f) Indicative time period for completion of the
acquisition;
The acquisition is expected to be completed by 31
March 2030, subject to completion of customary
closing formalities and in the manner specified below:
(i)
65% of the share capital of Navkar (“First
Tranche”) will be acquired on or before 31
March 2025 (“First Closing Date”).
(ii)
35% of the share capital of Navkar (“Second
Tranche”) will be acquired on or around
expiry of 5 years from the First Closing Date.
g) Nature of consideration - whether cash
consideration or share swap and details of the same;
(i)
Consideration for First Tranche shares shall
be payable by way of a swap of equity shares
of VLS for 65% of the equity share capital of
Navkar plus 65% of the net current assets of
Navkar as on the First Closing Date payable
within a period of 15 months from such dates
by way of cash.
(ii)
Consideration for the Second Tranche shares
shall be payable by way of a combination of
cash consideration, share swap of equity
shares of VLS, or both at the discretion of
VLS. The sale consideration for the Second
Tranche shares shall also include 35% of the
net current assets as on the First Closing Date
and 35% of the cumulative net current assets
between the First Closing Date and the date
of such transfer being undertaken.
h) Cost of acquisition or the price at which the shares
are acquired;
(i)
First Tranche: INR 45.50 Crores for the
First Tranche_plus_the net current assets as
discussed in (g)
(ii)
Second Tranche: Consideration payable for
the Second Tranche shall be the aggregate of
(a) higher of Rs 24.5 cr or 35% of 7.25 times
of the EBITDA of Navkar for the Financial
Year 2028-29 and (b) the net current assets as
discussed in (g).
i) Percentage of shareholding / control acquired and /
or number of shares acquired;
VLS shall acquire 100% of share capital of Navkar, in
the following manner:

[email protected] www.verandalearning.com 04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

(i) VLS will acquire the 65% of the share capital of Navkar pursuant to the acquisition of the First Tranche Shares. (ii) VLS will acquire the 35% of the share capital of Navkar pursuant to the acquisition of the Second Tranche Shares. j) Brief background about the entity acquired in (i) Brief Background : Navkar is engaged in the terms of products/line of business acquired, date of business of providing offline and online incorporation, history of last 3 years turnover, coaching, including for: professional courses country in which the acquired entity has presence and such as Chartered Accountant (CA), any other significant information (in brief); Company Secretary (CS), Certified Management Accountant (CMA), Association of Chartered Certified Accountants (ACCA), and Certified Public Accountant (CPA). (ii) Date of incorporation : 20th September 2018 (iii) Line of business : Education (iv) Turnover of last 3 years : FY 2021-22: INR 12.33 Crores FY 2022-23: INR 17.53 Crores FY 2023-24: INR 18.55 Crores (v) Country in which the acquired entity has presence : India

[email protected] www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

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Annexure-F

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Sr.
No.
Particulars of Securities Particulars of Securities Details of Securities
a) Type
of
securities
proposed to be issued
Equity Shares
b) Type of issuance Preferential Issue in accordance with Chapter V of the SEBI ICDR
Regulations and other applicable law
c) Total
number
of
securities proposed to be
issued or the total amount
for which the securities
will be issued
15,58,352 fully paid up equity shares of the Company having a face
value of Rs.10/- (Rupees Ten Only) each at a price of Rs. 292/-
(Rupees Two Hundred and Ninety Two Only) per equity share
(including a premium of Rs. 282/- (Rupees Only) per equity share.
In case of preferential issue the listed entity shall disclose the following additional details to the
stock exchange(s):
i Name of the Investors Enclosed asAnnexure F1
ii. Post
Allotment
of
securities - outcome of
the subscription, issue
price / allotted price (in
case of convertibles),
No. of Investors
Not Applicable
iii. In case of convertibles -
intimation
on
conversion of securities
or on lapse of the tenure
of the instrument;
Not Applicable
iv. Any cancellation or
termination of proposal
of securities including
reasons thereof.,
Not Applicable

[email protected] www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

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Veranda Learning Solutions Limited

Annexure F1

Sr. No. Name of the Investors Category of
Investors
Type of Securities No of Securities to
be subscribed
1 Hiteshkumar Indulal Shah Non-Promoter Equity 4,79,493
2 Sweta Hiteshkumar Shah Non-Promoter Equity 4,79,493
3 Aagam Shah Non-Promoter Equity 1,19,873
4 Kokilaben Indulal Shah Non-Promoter Equity 4,79,493
Total 15,58,352

[email protected]

www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

==> picture [170 x 40] intentionally omitted <==

Veranda Learning Solutions Limited

Annexure – G

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Particulars
a) Name of the target entity, details in
brief such as size, turnover etc.;
i) Name of Target:Veranda Administrative Learning Solutions Private
Limited (“VALSPL”)
ii) Details of the Target:
Assets size: INR 321.25 Crores (FY 2023-24)
Turnover: INR 2.13 Crores (FY 2023-24)
b) Whether the acquisition would fall
within related party transaction(s) and
whether the promoter/promoter group/
group companies have any interest in the
entity being acquired? If yes, nature of
interest and details thereof and whether
the same is done at “arms-length”;
The acquisition of shares of Veranda Administrative does not fall under related
party transaction as per provisions of the Companies Act 2013 and the
Securities and Exchange Board of India (Listing Obligations and Disclosure
Requirements) Regulations, 2015.
The Promoter/Promoter Group/group Companies of the Company have no
interest in the said acquisition.
c) Industry to which the entity being
acquired belongs;
VALSPL is engaged in the education industry.
d) Objects and effects of acquisition
(including but not limited to, disclosure of
reasons for acquisition of target entity, if
its business is outside the main line of
business of the listed entity);
To restore the status of the Target as Wholly Owned Subsidiary (WOS) of the
Company
e) Brief details of any governmental or
regulatory approvals required for the
acquisition;
NA

[email protected] www.verandalearning.com 04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

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f)
Indicative
time
period
for
completion
of
the
acquisition;
NA
g) Nature of consideration - whether cash
consideration or share swap and details
of the same;
The nature of consideration is a share swap, and VLS is allotting 2,56,671
Equity shares of Rs.10/- each at an issue price of Rs. 292 per share
h) Cost of acquisition or the price at
which the shares are acquired;
Rs. 7,49,48,080/-
74,94,808 Equity Shares of Rs. 10/- of VALSPL.
i) Percentage of shareholding / control
acquired and / or number of shares
acquired;
VLS holds 94.98% of the total shares in the company, and post this acquisition
of additional 5.02% of the shares, VLS's total shareholding will increase to
100%.
j) Brief background about the entity
acquired in terms of products/line of
business acquired, date of incorporation,
history of last 3 years turnover, country in
which the acquired entity has presence
and any other significant information (in
brief);
Brief background:
To carry on by setting up and by acquisition in India and anywhere else in the
world, the business of promoting, establishing, developing, maintaining,
organizing, undertaking, managing, operating, conducting and running all
forms of educational, tutorial, counselling or guidance institutions or other
institutions related thereto, including day care and primary care institutions,
creche facilities, children support centres, institutions for imparting education
in all fields. etc.,
VALSPL was incorporated on 15th September 2022 and is based in India.
Last 3 (three) years turnover of Target acquired:
Turnover of last 3 years:
FY 2021-22: NIL
FY 2022-23: INR 0.43 Crores
FY 2023-24: INR 2.13 Crores
Country in which the acquired entity has presence:
India

[email protected] www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

Veranda Learning Solutions Limited

==> picture [170 x 40] intentionally omitted <==

Annexure-H

The details as required under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended read with the SEBI Master Circular - SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023 and the SEBI Circular No. SEBI/HO/CFD PoD-1/P/CIR/2023/123 dated July 13, 2023:

Sr.
No.
Particulars of Securities Particulars of Securities Details of Securities
a) Type
of
securities
proposed to be issued
Equity Shares
b) Type of issuance Preferential Issue in accordance with Chapter V of the SEBI ICDR
Regulations and other applicable law
c) Total
number
of
securities proposed to be
issued or the total amount
for which the securities
will be issued
2,56,671 fully paid up equity shares of the Company having a face
value of Rs.10/- (Rupees Ten Only) each at a price of Rs. 292/-
(Rupees Two Hundred and Ninety Two Only) per equity share
(including a premium of Rs. 282/- (Rupees Two Hundred and Eighty
Two Only) per equity share.
In case of preferential issue the listed entity shall disclose the following additional details to the
stock exchange(s):
i Name of the Investors Enclosed asAnnexure H1
ii. Post
Allotment
of
securities - outcome of
the subscription, issue
price / allotted price (in
case of convertibles),
No. of Investors
Not Applicable
iii. In case of convertibles -
intimation
on
conversion of securities
or on lapse of the tenure
of the instrument;
Not Applicable
iv. Any cancellation or
termination of proposal
of securities including
reasons thereof.,
Not Applicable

[email protected] www.verandalearning.com

04446901007 G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880

==> picture [170 x 40] intentionally omitted <==

Veranda Learning Solutions Limited

Annexure H1

Sr. No. Name of the Investors Category of
Investors
Type of Securities No of Securities to
be subscribed
1 Arappan Duraisamy Non-Promoter Equity 20,875
2 Rameshkumar
Balasubramaniam
Non -Promoter Equity 12,344
3 Sanctum Trading Corporation
Private Limited
Non -Promoter Equity 2,23,452
Total 2,56,671

[email protected]

www.verandalearning.com

04446901007

G.R. Complex First floor No.807- 808, Anna Salai, Nandanam, Chennai -600 035 CIN: L74999TN2018PLC125880