Vantage Knowledge Academy Ltd Management Discussions

Vantage Knowledge Academy Ltd.

Financial Year 2025-26

1. INTRODUCTION

The Management Discussion and Analysis Report for the financial year 2025-26 provides an overview of the business environment, industry developments, operational performance, strategic initiatives, opportunities, risks and future outlook of Vantage Knowledge Academy Ltd.

Vantage Knowledge Academy Ltd. is engaged in the education and knowledge-services sector, with a focus on developing and delivering academic, professional and career- oriented education and certification program.

The Company seeks to bridge the gap between conventional academic education and the practical skills required by industry by providing students and professionals with relevant knowledge, professional skills and career-oriented learning opportunities.

2. INDIAN EDUCATION SECTOR - INDUSTRY OVERVIEW

India has one of the worlds largest education systems and a large and growing population of students and young professionals. The increasing importance of employability, professional skills and lifelong learning is creating significant opportunities for private education providers.

The education sector is also undergoing structural changes driven by:

• Increasing demand for professional and skill- based education.

• Growing acceptance of online and blended learning.

• Greater emphasis on employability and industryrelevant skills.

• Expansion of professional certification program.

• Increasing demand for financial literacy and investment-related education.

• Adoption of Artificial Intelligence and digital technologies in education.

• Growing preference among students for multidisciplinary education.

• Increasing demand for continuing education and upskilling.

• Expansion of Indias higher-education ecosystem.

The implementation of the National Education Policy and the growing emphasis on multidisciplinary and skill-based education are expected to further support the development of new educational models.

The Company believes that the combination of academic qualifications, professional certifications and practical skills will become increasingly important in determining career outcomes.

3. BUSINESS OVERVIEW

Vantage Knowledge Academy Ltd. is developing its business around the concept of knowledge-led and career-oriented education.

The Companys activities are focused on providing learning opportunities across areas that have strong relevance to the emerging employment and professional environment.

The Company intends to develop program in areas including:

• Finance and Financial Markets

• Wealth Management

• Banking and Insurance

• Business Management

• Marketing

• Entrepreneurship

• Professional Certifications

• Skill Development

• Career-oriented program

• Continuing and Executive Education

The Companys approach is to combine academic learning with practical knowledge and professional orientation.

Where program involve regulated professional activities or licenses, the Company intends to ensure that all representations and program structures remain subject to the applicable laws, regulations and requirements of the relevant authorities.

4. BUSINESS STRATEGY

The Companys strategy is based on five principal pillars:

1. Academic Partnerships

The Company intends to collaborate with educational institutions and other academic organizations to expand access to quality education.

2. Professional Certifications

The Company seeks to offer and promote professional certification programs that complement conventional academic qualifications.

3. Industry-Relevant Curriculum

The Company intends to develop programs that address the skills and knowledge requirements of modern businesses and professional organizations.

4. Digital and Blended Learning

Technology-enabled learning will form an important component of the Companys future growth strategy, allowing programs to reach students beyond traditional geographical boundaries.

5. Career Orientation

The Companys objective is to help students understand career opportunities and develop knowledge and skills that can improve their professional prospects.

5. OPERATIONAL PERFORMANCE - FY 2025-26

During FY 2025 - 26, the Company continued to strengthen its foundation in the education and professional knowledge sector.

The Companys focus during the year was on:

• Strengthening its educational and professional program portfolio.

• Developing institutional and academic relationships.

• Exploring new business opportunities in higher and professional education.

• Building awareness of career-oriented program.

• Expanding the Companys education and knowledge-services ecosystem.

• Identifying opportunities for technology-enabled learning.

• Developing a scalable business model for future growth.

The Company continues to evaluate new opportunities that can expand its student base, program portfolio and geographical reach.

Financial Performance

The financial performance of the Company for FY 2025-26 should be read together with the audited financial statements forming part of this Annual Report.

Key financial indicators are set out below:

Particulars FY 2025-26 FY 2024-25

Revenue from Operations Rs. 191.34 lakh

Rs. 348.78 lakh

Other Income Rs. 37.92 lakh Rs. 27.95 lakh

Total Income Rs. 229.26 lakh Rs. 376.73 lakh

Profit/(Loss) Before Tax Rs. 23.91 lakh Rs. 102.11 lakh

Profit/(Loss) After Tax Rs. 12.08 lakh Rs. 75.56 lakh

The Management remains focused on improving operational efficiency, expanding revenue-generating activities and creating a sustainable platform for long-term growth.

6. OPPORTUNITIES

The Company believes that the Indian education sector offers substantial long-term opportunities.

financial literacy and knowledge relating to investments, wealth management, banking and financial services.

Digital Education

Digital learning provides the opportunity to reach students across India and potentially international markets without the same physical infrastructure requirements as traditional education.

Lifelong Learning

Rapid changes in technology and business are creating a growing need for continuous learning, reskilling and upskilling among working professionals.

7. THREATS AND CHALLENGES

The education sector is competitive and subject to several challenges.

Growing Young Population

India has a large young population, creating continuing demand for higher education, professional education and skill development.

Employability Gap

There remains a significant gap between academic education and industry requirements. This creates opportunities for institutions providing practical and career- oriented education.

Professional Certification

Professional certifications can complement conventional degrees and provide students with specialized knowledge in areas such as finance, technology, management and other professional fields.

Financial Literacy and Wealth Management

The expansion of Indias financial markets and growing participation of individuals in investments is creating increasing demand for

The principal challenges faced by the Company include:

• Increasing competition from universities, colleges and private education providers.

• Competition from online education platforms and EdT ech companies.

• Changes in government policies and education regulations.

• Dependence on student enrolment and market demand.

• Requirement for continuous curriculum development.

• Rapid technological changes.

• Requirement to attract and retain qualified faculty and professionals.

• Marketing and customer-acquisition costs.

• Changes in regulatory requirements relating to education and professional certifications.

The Company seeks to address these challenges through program quality, institutional partnerships, professional relevance, technology adoption and responsible business practices.

8. HUMAN RESOURCES

Human resources are one of the Companys most important assets.

The success of an education organization depends significantly on the quality of its faculty, academic professionals, management team and support staff.

The Company intends to develop a professional working environment that encourages learning, innovation,

accountability and continuous improvement.

The Company also recognizes the importance of attracting experienced professionals and academic experts as its operations expand.

9. TECHNOLOGY AND DIGITAL TRANSFORMATION

Technology is expected to play an increasingly important role in the Companys future operations.

The Company intends to explore the use of:

• Learning Management Systems.

• Online and blended learning platforms.

• Digital content.

• Virtual classrooms.

• Artificial Intelligence-enabled educational tools.

• Digital assessments.

• Student engagement platforms.

• Data-driven learning and performance analysis.

The objective is to improve accessibility, learning outcomes and operational scalability while maintaining appropriate academic and quality standards.

10. RISK MANAGEMENT

The Company recognizes that effective risk management is essential for sustainable growth.

Key areas of risk include:

Regulatory Risk:

Changes in laws, regulations, accreditation requirements or government policies may affect the education business.

Market Risk:

Changes in student preferences and competitive conditions may affect enrolments and revenues.

Technology Risk:

Rapid technological changes may require continuous investment in digital infrastructure and capabilities.

Reputation Risk:

The reputation of an education institution is critical. The Company therefore recognizes the importance of maintaining appropriate standards of academic quality, transparency and ethical conduct.

Financial Risk:

The Company seeks to maintain prudent financial management and monitor liquidity, costs and working capital requirements.

Operational Risk:

The Company is developing appropriate systems and processes to manage operational activities as the business expands.

11. INTERNAL CONTROL SYSTEMS

The Company is committed to maintaining appropriate internal control systems commensurate with the size and nature of its operations.

The objective of the internal control framework is to:

• Safeguard Company assets.

• Ensure accuracy of financial records.

• Promote operational efficiency.

• Ensure compliance with applicable laws and regulations.

• Identify and manage operational and financial risks.

• Prevent and detect errors and irregularities.

The Management continuously evaluates the effectiveness of internal controls and intends to strengthen the control environment as the Companys operations grow.

12. SUSTAINABILITY AND RESPONSIBLE EDUCATION

The Company believes that education has a broader social purpose beyond commercial objectives.

The Companys long-term vision is to contribute to the development of skilled, knowledgeable and professionally capable individuals.

The Company seeks to promote:

• Accessible education.

• Financial and business literacy.

• Professional development.

• Employability.

• Entrepreneurship.

• Ethical business practices.

• Continuous learning.

The Company believes that responsible education can contribute meaningfully to Indias economic and social development.

13. FUTURE OUTLOOK

The Management remains positive about the long-term prospects of the education and professional knowledge sector.

The Company intends to focus on expanding its program m portfolio, strengthening academic partnerships, increasing student outreach and developing technology-enabled learning solutions.

The Companys future growth strategy may include:

• Expansion into new educational programmers.

• Strategic partnerships with colleges and educational institutions.

• Expansion of professional certification offerings.

• Development of online and hybrid programmers.

• Expansion into new geographical markets.

• Corporate and executive education.

• International education opportunities.

• Technology-enabled education solutions.

The Company believes that disciplined execution, strong academic partnerships and a focus on student outcomes will be important drivers of sustainable growth.

Statements contained in this Management Discussion and Analysis describing the Companys objectives, expectations, estimates, plans or future outlook may constitute forward-looking statements.

Such statements are subject to various risks, uncertainties and assumptions, including changes in economic conditions, government policies, education regulations, competition, technology, student demand and other factors beyond the Companys control.

Actual results may differ materially from those expressed or implied in such forward-looking statements.

The Company undertakes no obligation to publicly update or revise any forward-looking statements except as may be required under applicable laws and regulations.

FY 2025-26 has been an important year in the continuing development of Vantage Knowledge Academy Ltd.

The Company remains committed to building a credible, scalable and professionally oriented education platform that addresses the changing

14. CAUTIONARY STATEMENT

15. CONCLUSION

Needs of students, professionals and the wider economy.

The Management believes that the combination of academic education, professional certification, practical knowledge, technology and career orientation can create significant long-term opportunities.

With a clear strategic direction, continued development of partnerships and a strong commitment to quality and responsible education, the Company looks forward to creating sustainable value for its students, shareholders, employees, partners and other stakeholders.

For and on behalf of the Board of Directors Vantage Knowledge Academy Ltd.

Chairman

07.09.2026 Place: Mumbai