Integrated Filing — IndAS



General information about company

Scrip Code 533287
NSE Symbol ZEELEARN
MSEI Symbol NOTLISTED
ISIN INE565L01011
Name of company Zee Learn Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-02-2026   17:15:00
End date and time of board meeting 10-02-2026   18:29:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,967.05 26,228.89
Other income 385.18 1,338.16
Total income 8,352.23 27,567.05
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,882.56 3,867.99
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,009.39) (405.89)
(d) Employee benefit expense 4,176.17 12,807.79
(e) Finance costs 138.84 2,664.31
(f) Depreciation, depletion and amortisation expense 1,047.78 3,205.22
(f) Other Expenses
1 Selling and marketing expenses 682.65 2,078.57
2 Other expenses 1,360.91 2,815.10
Total other expenses 2,043.56 4,893.67
Total expenses 8,279.52 27,033.09
3 Total profit before exceptional items and tax 72.71 533.96
4 Exceptional items 0.00 (353.13)
5 Total profit before tax 72.71 180.83
6 Tax expense
7 Current tax 256.28 745.77
8 Deferred tax 81.11 124.26
9 Total tax expenses 337.39 870.03
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (264.68) (689.20)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (264.68) (689.20)
17 Other comprehensive income net of taxes 32.07 10.78
18 Total Comprehensive Income for the period (232.61) (678.42)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (264.68) (689.20)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (232.61) (678.42)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 3,270.62 3,270.62
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.08 -0.21
Diluted earnings (loss) per share from continuing operations -0.08 -0.21
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.08 -0.21
Diluted earnings (loss) per share from continuing and discontinued operations -0.08 -0.21
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 - Educational services and related activities 4,567.21 15,865.72
2 - Construction and leasing (for education) 0.0054403 1,630.83
3 - Training, manpower and related activities 2,855.81 8,732.34
Total Segment Revenue 7,967.05 26,228.89
Less: Inter segment revenue 0.00 0.00
Revenue from operations 7,967.05 26,228.89
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 - Educational services and related activities 112.77 2,763.09
2 - Construction and leasing (for education) (253.72) (857.26)
3 - Training, manpower and related activities (32.68) (45.72)
Total Profit before tax (173.63) 1,860.11
i. Finance cost 138.84 2,664.31
ii. Other Unallocable Expenditure net off Unallocable income (385.18) (985.03)
Profit before tax 72.71 180.83
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 - Educational services and related activities 86,280.03 86,280.03
2 - Construction and leasing (for education) 62,963.40 62,963.40
3 - Training, manpower and related activities 2,545.06 2,545.06
Total Segment Asset 1,51,788.49 1,51,788.49
Un-allocable Assets 2,892.87 2,892.87
Net Segment Asset 1,54,681.36 1,54,681.36
4 Segment Liabilities
Segment Liabilities
1 - Educational services and related activities 83,444.67 83,444.67
2 - Construction and leasing (for education) 12,862.73 12,862.73
3 - Training, manpower and related activities 1,286.96 1,286.96
Total Segment Liabilities 97,594.36 97,594.36
Un-allocable Liabilities 38,151.05 38,151.05
Net Segment Liabilities 1,35,745.41 1,35,745.41
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to statement of profit & loss 32.07 10.78
Total Amount of items that will not be reclassified to profit and loss 32.07 10.78
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 32.07 10.78