Wonderla Holidays Limited reported a strong set of financial results for the quarter ended June 30, 2026, with total income from operations (net) reaching ₹25,210.21 lakhs, compared to ₹17,906.16 lakhs in the quarter ended June 30, 2025. Net profit after tax stood at ₹7,279.66 lakhs for the quarter, against ₹5,257.40 lakhs in the year-ago period. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 4, 2026, with statutory auditors issuing an unmodified conclusion.

Quarterly Financial Performance

The company's financial results for the quarter ended June 30, 2026, reflect broad-based improvement across key metrics when compared to the same quarter of the previous year. The following table presents the key financial indicators (₹ in lakhs except EPS data):

Earnings Per Share

Basic earnings per share for the quarter ended June 30, 2026, stood at ₹11.48, compared to ₹8.29 in the quarter ended June 30, 2025, and ₹2.59 in the quarter ended March 31, 2026. Diluted EPS for the same period was ₹11.42, against ₹8.26 in the year-ago quarter and ₹2.58 in the preceding quarter. The equity share capital (paid up) as of June 30, 2026, was ₹6,345.01 lakhs.

Business Developments and Operational Notes

The company noted several key operational developments that affect comparability of figures across periods:

• The new glamping pods named "Isle" commenced operations with effect from May 9, 2025.
• The fifth amusement park at Chennai commenced commercial operations with effect from December 2, 2025.
• "Bangalore Resort" has been renamed to "Terrea" with effect from April 14, 2026.
• Accordingly, figures for previous periods are not directly comparable.

The company operates across two business segments as defined under Ind AS 108 – Operating Segment:

1. Amusement Parks and Resort – includes entry fees to parks and revenue from resort operations.
2. Others – includes sale of merchandise, cooked food, packed foods, etc.

Labour Code Impact and Accounting Adjustments

On November 21, 2025, the Government of India notified four Labour Codes consolidating 29 prior labour laws. Following assessment of the financial implications, the company recognised an increase in gratuity liability arising out of past service cost amounting to Rs. 281.88 lakhs and an increase in compensated absences liability amounting to Rs. 159.86 lakhs as on March 31, 2026. Accordingly, a reversal of Rs. 209.24 lakhs towards gratuity and Rs. 154.24 lakhs towards compensated absences was recognised during the quarter ended March 31, 2026. The company stated it will continue monitoring the finalisation of Central and State Rules and apply appropriate accounting adjustments as developments warrant.

Regulatory and Reporting Framework

The financial results for the quarter ended June 30, 2026, have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and in terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The figures for the quarter ended March 31, 2026, as reported in these financial results are the balancing figures between the audited figures for 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.

Indo Count Industries Limited has submitted its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26 to BSE Limited and the National Stock Exchange of India Limited, in compliance with Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report is prepared on a standalone basis and covers the period from April 1, 2025 to March 31, 2026. The submission was signed by Satnam Saini, Company Secretary & Sr. GM-Legal.

Financial and Operational Overview

The company reported a turnover of ₹3,098.37 Cr and a net worth of ₹2,316.48 Cr for FY 2025-26, with CSR provisions applicable under Section 135 of the Companies Act, 2013. Exports constituted 96.09% of total turnover, reflecting the company's strong global presence. Indo Count operates 4 plants and 6 offices nationally, with no international facilities, and serves customers across 20+ states domestically and 50+ countries internationally.

The company's primary business activity is manufacturing home textile products under NIC Code 13924, encompassing bed sheets, mattress pads, comforters, duvet covers, pillows, and related items, accounting for 100% of its turnover. Indo Count caters to B2B clients including mass merchants, e-commerce and DTC platforms, hospitality suppliers, and private-label brand partners. Its in-house brands Boutique Living and Layers serve the domestic consumer market, while licensed brands such as Fieldcrest, Waverly, Beautyrest, and Tommy Hilfiger support its international presence.

Workforce and Diversity

As at the end of FY 2025-26, Indo Count reported a total workforce comprising 1,217 employees and 5,782 workers. Female representation stood at approximately 11% of total employees and 18% of total workers.

The Board of Directors comprises 8 members, of whom 1 (12.50%) is female. Among Key Management Personnel, there are 5 members with no female representation. The company also employs 6 differently abled employees and 17 differently abled workers. Turnover rates for permanent employees in FY 2025-26 stood at 17.45% for males and 26.80% for females, with an overall rate of 18.50%.

Sustainability and Environmental Initiatives

Indo Count has identified five material sustainability issues: GHG emissions (risk), energy management (opportunity), sustainable sourcing (opportunity), health and safety (risk), and business ethics and integrity (risk). The company reported that 39.8% of inputs were sourced sustainably in FY 2025-26, up from 24% in the previous financial year, with a stated commitment to achieving 100% sustainable sourcing of raw materials and packaging by 2035.

Key environmental initiatives undertaken during the reporting period include:

• Energy Efficiency: Installation of Variable Frequency Drives (VFDs), turbine performance optimization, condensate recovery, and energy-efficient steam trap technologies
• Renewable Energy: Continued deployment of solar power infrastructure and biogas utilization as part of the company's decarbonization strategy
• Water Conservation: Hot water recovery, condensate recovery enhancement, quenching water reuse, and wastewater treatment initiatives
• Sustainable Chemical Management: Replacement of conventional petrochemical dyes with natural dyes; more than 95% of input dyes and chemicals comply with ZDHC requirements
• Circular Materials: Expanded use of recycled cotton, organic cotton, lyocell, and other responsible fibres

The company's Gokul and Bhilad units have been identified as designated consumers under the Government of India's Performance, Achieve and Trade (PAT) Scheme. Recycled or reused input material as a percentage of total material used in production stood at 9.76% in FY 2025-26, compared to 11.03% in FY 2024-25. The company is working towards Zero Liquid Discharge (ZLD) by 2030 and holds ISO 45001:2018 certification for its occupational health and safety management system.

Governance, Ethics, and CSR

Indo Count reported no material fines, penalties, or non-monetary punishments during FY 2025-26. The number of days of accounts payables was 29 in FY 2025-26, compared to 31 in FY 2024-25. The company maintains a zero-tolerance policy on bribery and corruption, supported by a formal Anti-Bribery and Anti-Corruption Policy. No complaints related to conflicts of interest involving directors or KMPs were received during the year.

The company is affiliated with 5 industry chambers and associations, including TEXPROCIL, CITI, ASSOCHAM, FICCI, and BITRA. During the year, the company engaged with government authorities and industry bodies on policy matters including capital subsidies, power cost reduction, wage subsidies, and measures to address US import tariff impacts on Maharashtra's textile sector.

CSR beneficiaries across key programme areas for FY 2025-26 are detailed below:

The company reported NIL data breaches, NIL product recalls (voluntary or forced), and NIL consumer complaints pending resolution during FY 2025-26. Wellbeing expenditure as a percentage of total revenue increased to 0.06% in FY 2025-26 from 0.03% in FY 2024-25, reflecting a continued focus on employee and worker welfare across its operations.