| Capital expenditure for fit-outs of new offline and hybrid centers of the Company | Expenditure towards server and cloud related infrastructure costs |
| Expenditure towards lease payments of existing identified offline and hybrid centers operated by its Company | Expenditure towards marketing initiatives |
| Investment in our Subsidiary, Xylem Learning Private Limited for expenditure towards | Acquisition of additional shareholding in the company Subsidiary, Utkarsh Classes & Edutech Private Limited |
| Lease payments for Xylem's existing identified offline centers and hostels | General corporate purposes |
| Investment in the company Subsidiary, Utkarsh Classes & Edutech Private Limited for expenditure towards lease payments for Utkarsh Classes' existing identified offline centers | |