| 1 | Capital expenditure for fit-outs of new offline and hybrid centers of Company | 460.55 |
| 2 | Expenditure towards lease payments of existing identified offline and hybrid centers operated by Company | 548.31 |
| 3 | Capital expenditure for fit-outs of new offline centers of Xylem | 31.65 |
| 4 | Lease payments for Xylems existing identified offline centers and hostels | 15.52 |
| 5 | Investment in Subsidiary, Utkarsh Classes & Edutech Pvt.Ltd. for expenditure towards lease payments for Utkarsh Classes existing identified offline centers | 28.00 |
| 6 | Expenditure towards server and cloud related infrastructure costs | 200.11 |
| 7 | Expenditure towards marketing initiatives | 710.00 |
| 8 | Acquisition of additional shareholding in Subsidiary, Utkarsh Classes & Edutech Pvt.Ltd. | 26.50 |
| 9 | Funding inorganic growth through unidentified acquisitions and general corporate purposes | 941.15 |
| 10 | Issue Expenses | 155.19 |
| 11 | Total | 3,116.97 |
