| 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 | 22-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 15-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Geographical |
| Description of single segment | |
| Start date and time of board meeting | 22-05-2026 17:15:00 |
| End date and time of board meeting | 22-05-2026 20:50:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | No |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 10-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://cdn.zeelearn.com/zeecms/uploads/10.-Policy-on-dealing-with-and-materiality-of-Related-Party-Transactions.pdf |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 15,390.86 | 31,256.58 | |
| Other income | 441.17 | 1,047.65 | |
| Total income | 15,832.03 | 32,304.23 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 3,875.10 | 7,743.09 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 314.52 | (91.36) |
| (d) | Employee benefit expense | 1,864.52 | 6,489.06 |
| (e) | Finance costs | 212.34 | 790.47 |
| (f) | Depreciation, depletion and amortisation expense | 353.24 | 1,123.57 |
| (f) | Other Expenses | ||
| 1 | Marketing and advertisement expenses | 1,621.25 | 2,944.77 |
| 2 | Other Expenses | 2,335.06 | 5,433.86 |
| 3 | 0 | 0.00 | 0.00 |
| 4 | 0 | 0.00 | 0.00 |
| 5 | 0 | 0.00 | 0.00 |
| 6 | 0 | 0.00 | 0.00 |
| 7 | 0 | 0.00 | 0.00 |
| 8 | 0 | 0.00 | 0.00 |
| 9 | 0 | 0.00 | 0.00 |
| 10 | 0 | 0.00 | 0.00 |
| Total other expenses | 3,956.31 | 8,378.63 | |
| Total expenses | 10,576.03 | 24,433.46 | |
| 3 | Total profit before exceptional items and tax | 5,256.00 | 7,870.77 |
| 4 | Exceptional items | 4,057.68 | 4,057.68 |
| 5 | Total profit before tax | 9,313.68 | 11,928.45 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,083.48 | 2,802.32 |
| 8 | Deferred tax | (53.17) | 69.44 |
| 9 | Total tax expenses | 2,030.31 | 2,871.76 |
| 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 | 7,283.37 | 9,056.69 |
| 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 | 7,283.37 | 9,056.69 |
| 17 | Other comprehensive income net of taxes | 5.26 | 16.05 |
| 18 | Total Comprehensive Income for the period | 7,288.63 | 9,072.74 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 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 | 22,114.89 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 2.23 | 2.77 | |
| Diluted earnings (loss) per share from continuing operations | 2.22 | 2.76 | |
| 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 | 2.23 | 2.77 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.22 | 2.76 | |
| 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 | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 325.07 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 5.85 | |
| Goodwill | 0.00 | |
| Other intangible assets | 1,743.19 | |
| Intangible assets under development | 12.96 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 34,455.39 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 1,278.27 | |
| Other non-current financial assets | ||
| 1 | Other Non Current Financial Assets | 61.94 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other non-current financial assets | 61.94 | |
| Total non-current financial assets | 35,795.60 | |
| Deferred tax assets (net) | 845.72 | |
| Other non-current assets | ||
| 1 | Other Non current Assets | 1,447.54 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other non-current assets | 1,447.54 | |
| Total non-current assets | 40,175.93 | |
| 2 | Current assets | |
| Inventories | 2,696.04 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 2,398.79 | |
| Cash and cash equivalents | 5,438.84 | |
| Bank balance other than cash and cash equivalents | 359.39 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 77,687.66 | |
| Total current financial assets | 85,884.68 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 284.46 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other current assets | 284.46 | |
| Total current assets | 88,865.18 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,29,041.11 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,270.62 | |
| Other equity | 22,114.79 | |
| Total equity attributable to owners of parent | 25,385.41 | |
| Non controlling interest | ||
| Total equity | 25,385.41 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 12,332.20 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 1,501.72 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other non-current financial liabilities | 1,501.72 | |
| Total non-current financial liabilities | 13,833.92 | |
| Provisions, non-current | 478.96 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 3,774.58 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other non-current liabilities | 3,774.58 | |
| Total non-current liabilities | 18,087.46 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 3,551.88 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 711.64 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 905.15 | |
| Total Trade payable | 1,616.79 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 70,985.06 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other current financial liabilities | 70,985.06 | |
| Total current financial liabilities | 76,153.73 | |
| Other current liabilities | 9,109.61 | |
| 1 | Other current liabilities | 9,109.61 |
| 2 | 0 | 0.00 |
| 3 | 0 | 0.00 |
| 4 | 0 | 0.00 |
| 5 | 0 | 0.00 |
| Total of other current liabilities | 9,109.61 | |
| Provisions, current | 106.62 | |
| Current tax liabilities (Net) | 198.28 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 85,568.24 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 1,03,655.70 | |
| Total equity and liabilites | 1,29,041.11 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | 0 | 0.00 | 0.00 | ||||
| 2 | 0 | 0.00 | 0.00 | ||||
| 3 | 0 | 0.00 | 0.00 | ||||
| 4 | 0 | 0.00 | 0.00 | ||||
| 5 | 0 | 0.00 | 0.00 | ||||
| 6 | 0 | 0.00 | 0.00 | ||||
| 7 | 0 | 0.00 | 0.00 | ||||
| 8 | 0 | 0.00 | 0.00 | ||||
| 9 | 0 | 0.00 | 0.00 | ||||
| 10 | 0 | 0.00 | 0.00 | ||||
| 11 | 0 | 0.00 | 0.00 | ||||
| 12 | 0 | 0.00 | 0.00 | ||||
| 13 | 0 | 0.00 | 0.00 | ||||
| 14 | 0 | 0.00 | 0.00 | ||||
| 15 | 0 | 0.00 | 0.00 | ||||
| Total Segment Revenue | 0.00 | 0.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 0.00 | 0.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | 0 | 0.00 | 0.00 | ||||
| 2 | 0 | 0.00 | 0.00 | ||||
| 3 | 0 | 0.00 | 0.00 | ||||
| 4 | 0 | 0.00 | 0.00 | ||||
| 5 | 0 | 0.00 | 0.00 | ||||
| 6 | 0 | 0.00 | 0.00 | ||||
| 7 | 0 | 0.00 | 0.00 | ||||
| 8 | 0 | 0.00 | 0.00 | ||||
| 9 | 0 | 0.00 | 0.00 | ||||
| 10 | 0 | 0.00 | 0.00 | ||||
| 11 | 0 | 0.00 | 0.00 | ||||
| 12 | 0 | 0.00 | 0.00 | ||||
| 13 | 0 | 0.00 | 0.00 | ||||
| 14 | 0 | 0.00 | 0.00 | ||||
| 15 | 0 | 0.00 | 0.00 | ||||
| Total Profit before tax | 0.00 | 0.00 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 0.00 | 0.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | 0 | 0.00 | 0.00 | ||||
| 2 | 0 | 0.00 | 0.00 | ||||
| 3 | 0 | 0.00 | 0.00 | ||||
| 4 | 0 | 0.00 | 0.00 | ||||
| 5 | 0 | 0.00 | 0.00 | ||||
| 6 | 0 | 0.00 | 0.00 | ||||
| 7 | 0 | 0.00 | 0.00 | ||||
| 8 | 0 | 0.00 | 0.00 | ||||
| 9 | 0 | 0.00 | 0.00 | ||||
| 10 | 0 | 0.00 | 0.00 | ||||
| 11 | 0 | 0.00 | 0.00 | ||||
| 12 | 0 | 0.00 | 0.00 | ||||
| 13 | 0 | 0.00 | 0.00 | ||||
| 14 | 0 | 0.00 | 0.00 | ||||
| 15 | 0 | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | 0 | 0.00 | 0.00 | ||||
| 2 | 0 | 0.00 | 0.00 | ||||
| 3 | 0 | 0.00 | 0.00 | ||||
| 4 | 0 | 0.00 | 0.00 | ||||
| 5 | 0 | 0.00 | 0.00 | ||||
| 6 | 0 | 0.00 | 0.00 | ||||
| 7 | 0 | 0.00 | 0.00 | ||||
| 8 | 0 | 0.00 | 0.00 | ||||
| 9 | 0 | 0.00 | 0.00 | ||||
| 10 | 0 | 0.00 | 0.00 | ||||
| 11 | 0 | 0.00 | 0.00 | ||||
| 12 | 0 | 0.00 | 0.00 | ||||
| 13 | 0 | 0.00 | 0.00 | ||||
| 14 | 0 | 0.00 | 0.00 | ||||
| 15 | 0 | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 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 and loss | 5.26 | 16.05 |
| Total Amount of items that will not be reclassified to profit and loss | 5.26 | 16.05 | |
| 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 | 5.26 | 16.05 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 11,928.45 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 790.47 | |||||
| Adjustments for decrease (increase) in inventories | (91.36) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 380.08 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 4,082.42 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,123.57 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (4,057.68) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 263.99 | |||||
| Adjustments for share-based payments | 29.06 | |||||
| Adjustments for fair value losses (gains) | 83.87 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (965.56) | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 1,110.88 | |||||
| Net cash flows from (used in) operations | 13,039.33 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,518.24 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 10,521.09 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 6.86 | |||||
| Purchase of property, plant and equipment | 1,264.57 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 442.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 475.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 41.07 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (3.17) | |||||
| Net cash flows from (used in) investing activities | (1,186.81) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 712.05 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 81.66 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (5,300.00) | |||||
| Net cash flows from (used in) financing activities | (6,093.71) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 3,240.57 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 3,240.57 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,198.28 | |||||
| Cash and cash equivalents cash flow statement at end of period | 5,438.85 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Ford Rhodes Parks & Co. LLP | Yes | 30-09-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 32,304.23 | 32,304.23 |
| 2 | Total Expenditure | 24,433.46 | 24,433.46 |
| 3 | Net Profit/(Loss) | 9,056.69 | 9,056.69 |
| 4 | Earnings Per Share | 2.77 | 2.77 |
| 5 | Total Assets | 1,29,041.11 | 1,29,041.11 |
| 6 | Total Liabilities | 1,03,655.70 | 1,03,655.70 |
| 7 | Net Worth | 25,385.41 | 25,385.41 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Qualified opinion | Repetitive | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| Textual Information(1) | a) As stated in Note 5 to the Statement, Yes Bank Limited (YBL) had invoked the Corporate Guarantees issued by the Company and its subsidiary i.e. Digital Ventures Private Limited (DVPL) upon non-repayment of credit facilities (during COVID-19 pandemic) availed by Four Trusts/entity, and called upon the Company and DVPL to make payment of an amount of Rs. 44,962.56 lakhs (including interest and other charges upto 31 July 2021). As further stated in the said note, the Company and DVPL had received notices from YBL regarding filing of petitions under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) to initiate Corporate Insolvency Resolution Process (CIRP) of the Company and DVPL (as corporate guarantors) before the Honble National Company Law Tribunal (NCLT), Mumbai. Also as stated in the said note, YBL vide its letters dated 30 December 2022 had informed the Company and DVPL that it had assigned and transferred the above credit facilities to J.C. Flowers Asset Reconstructions Private Limited (J.C.Flowers) and the amount outstanding therein as at 30 November 2022 was Rs. 52,254.63 lakhs (including interest and penal charges). As further explained in the said note, on 10 February 2023 the Honble NCLT, Mumbai, admitted the application filed by YBL against the Company and ordered the commencement of the CIRP under the IBC. However, an appeal was filed before the Honble National Company Law Appellate Tribunal (NCLAT) by the Company and the Honble NCLAT vide its order dated 16 February 2023 set aside the impugned order dated 10 February 2023 passed by the Honble NCLT and disposed off the appeal in accordance with law. As further explained in the said note, J.C. Flowers filed Special Leave Petition (SLP) in the Honble Supreme Court for setting aside of the final order dated 16 February 2023 passed by the Honble NCLAT which was subsequently filed for withdrawal by J.C. Flowers and the Honble Supreme Court of India vide its Order dated 05 August 2025 dismissed the said SLP as withdrawn. Further, the petition filed by J.C. Flowers under Section 7 of the IBC to initiate CIRP proceedings against DVPL was also dismissed as withdrawn by the Honble NCLT. As further stated in the said note, on 7 August 2023, the Company, DVPL along with four trusts/entity entered into settlement agreement with J.C. Flowers to settle the above corporate guarantee obligation with respect to loans borrowed by the said four trusts/entity. As per the terms of the settlement agreement, Company, DVPL along with four trusts/entity had agreed to settle the above Corporate Guarantee obligation for Rs. 28,500 lakhs (to be paid jointly and severally by Company, DVPL along with four trusts/entity) pursuant to which the Corporate Guarantee obligation and other securities created by Company and DVPL will be released by J.C. Flowers on receipt of the said settlement amount. However, due to delays in payments as per the said settlement agreement, the Company received letter dated 11 October 2024 from J.C. Flowers intimating termination of the said settlement agreement and further informing that all terms set out in the Financing document shall continue in full force and effect and all amounts paid under settlement agreement shall be adjusted towards repayment of the outstanding credit facilities of four trusts/entity as if the settlement agreement had never been executed. Further as stated in the said note, J.C. Flowers and Assets Care & Reconstruction Enterprise Limited (ACRE) vide their respective communications dated 31 October 2024 informed the Company that such outstanding credit facilities of four trusts/entity of Rs. 62,481.28 lakhs (as on 11 October 2024) have been assigned and transferred by J.C. Flowers to ACRE. Further, vide Supplemental Facilities Agreement dated 15 November 2024, the Company, DVPL along with four trusts/entity and other entities forming part of the promoter and promoter group have agreed upon certain additional conditions with ACRE in respect of the outstanding credit facilities availed by four trusts/entity. In furtherance to the said Supplemental Facilities Agreement, a few entities forming part of the promoter and promoter group also created and extended security on their assets (in addition to their security arrangement for their existing indebtedness with ACRE and existing security provided by the Company, DVPL along with four trusts/entity) to the satisfaction of ACRE for abovementioned outstanding credit facilities. As per the said Supplemental Facilities Agreement, the outstanding amount payable to ACRE including interest is Rs. 66,284.63 lakhs (net of amounts paid by the Company and four trusts/entity to ACRE till 31 March 2026) as at 31 March 2026 and the total amount recoverable (including interest) from four trusts/entity is Rs. 77,607.18 lakhs (including amounts paid by the Company to ACRE and J.C. Flowers till 31 March 2026) as at 31 March 2026 and the amount recoverable is disclosed under "other current financial assets". Pursuant to the execution of the above Supplemental Facilities Agreement, the management of the Company strongly believes that the above outstanding credit facilities of four trusts/entity will be paid to ACRE through various steps including monetization of assets of DVPL along with four trusts/entity and other security providers. In view of above, the management of the Company is of the opinion that the amount of Rs. 77,607.18 lakhs receivable from four trusts/entity as at 31 March 2026 is good and recoverable. However, in terms of Ind AS 109 Financial Instruments the Company has not carried out assessment of impairment of the recoverable amount of Rs. 77,607.18 lakhs from four trusts/entity as at 31 March 2026. In the absence of assessment of impairment of the recoverable amount of Rs. 77,607.18 lakhs, we are unable to comment upon adjustments, if any, required on the Statement. |
|---|---|
| Textual Information(2) | Pursuant to the execution of the above Supplemental Facilities Agreement, the management of the Company strongly believes that the above outstanding credit facilities of four trusts/entity will be paid to ACRE through various steps including monetization of assets of DVPL along with four trusts/entity and other security providers. In view of above, the management of the Company is of the opinion that the amount of Rs. 77,607.18 lakhs receivable from four trusts/entity as at 31 March 2026 is good and recoverable. |
| Textual Information(3) | NA |
| Textual Information(4) | NA |
| Textual Information(5) | Auditors comments are self-explanatory in auditors report |
| Textual Information(6) | 2. As stated in Note 3 of the Statement, the Company has investments in its wholly owned subsidiary viz Digital Ventures Private Limited (DVPL) in the form of Equity shares, Convertible Debentures and Preference shares (including redemption premium) of Rs. 45,136.52 lakhs, loan and receivables of Rs. 11,377.05 lakhs aggregating to Rs. 56,513.57 lakhs as at 31 March 2026. As further stated in the said note, considering the proceedings against DVPL w.r.t Corporate Insolvency Resolution Process (CIRP) under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) before the Hon'ble National Company Law Tribunal (NCLT) Mumbai, the Company, out of abundant caution and prudent accounting practices, had provided Rs. 22,067.05 lakhs towards impairment of its loan and investments (including redemption premium) in DVPL till 31 March 2025. Further on 19 November 2024, the Hon'ble NCLT, Mumbai admitted the application filed by Axis Bank Limited against DVPL and ordered the commencement of CIRP of DVPL and appointed an Interim Resolution Professional (IRP). However, an appeal was filed before the Hon'ble National Company Law Appellate Tribunal ("NCLAT") by DVPL and the Hon'ble NCLAT vide its order dated 02 December 2024 directed that no further steps shall be taken by the IRP in pursuance of the impugned order dated 19 November 2024 passed by the Honble NCLT. As also stated in the said note, during the quarter ended 30 September 2025, the Hon'ble NCLAT vide its Order dated 28 July 2025 has granted liberty to file appropriate application for withdrawal of CIRP of DVPL and accordingly the IRP on 2 August 2025 filed an application before the Hon'ble NCLT for withdrawal of CIRP of DVPL and the Hon'ble NCLT vide its Order dated 19 December 2025 approved the said application for withdrawal of CIRP of DVPL. As further explained in the said note, the Company has provided additional amount of Rs. 140 lakhs towards impairment of its investment in DVPL during the year ended 31 March 2026, and the management believes that no additional provision/impairment is required to be made as on 31 March 2026 and accordingly considers the net outstanding amount of Rs. 34,306.52 lakhs as at 31 March 2026 as good and recoverable. DVPL had defaulted in repayment of its loans availed from two lenders and w.r.t. the said loans, the lenders had invoked the Corporate guarantees given by the Company on behalf of DVPL (Refer note 6 to the Statement). Accordingly, owing to above events and uncertainties, and further in the absence of assessment of impairment/recoverability of its net investments/receivables of Rs. 34,306.52 lakhs from DVPL as at 31 March 2026, we are unable to comment on the appropriateness of the net carrying value of its investments and recoverability of receivables from DVPL of Rs. 34,306.52 lakhs as at 31 March 2026 and its consequential impact on the Statement. |
| Textual Information(7) | During the quarter ended 31 March 2025, Axis Bank Limited entered into an assignment agreement dated 28 March 2025 with Assets Care & Reconstruction Enterprise Limited (ACRE) assigning the total credit facility of Rs. 13,008 Lakhs (including interest) outstanding as at 20 March 2025 (Rs. 13,021.19 lakhs as at 31 March 2025) in respect of financial facility granted by Axis Bank Limited to the Corporate Debtor from time to time along with all rights, benefit and obligations thereunder to ACRE. Pursuant to the Supplemental Facilities Agreement entered by the Company, DVPL along with four trusts/entity with ACRE, the management of the Holding Company strongly believes that the above outstanding credit facility of DVPL will be paid to ACRE through various steps including monetization of assets of DVPL. Further, during the year DVPL has received Order from Hon'ble NCLT vide its Order dated 19 December 2025 approved the said application for withdrawal of CIRP of DVPL and accordingly, the suspended Board of Directors of DVPL stands restated. In view of above, the management is of the opinion that no liability is required to be provided by the Company as at 31 March 2026. |
| Textual Information(8) | NA |
| Textual Information(9) | NA |
| Textual Information(10) | Auditors comments are self-explanatory in auditors report |
| Textual Information(11) | As stated in the Note 6 to the Statement, during the financial year 2021-22, one of the subsidiaries viz. Digital Ventures Private Limited (DVPL) had defaulted in repayment of loans availed from two Lenders viz Axis Bank Limited and Tamilnad Mercantile Bank Limited (TMB). In this regard, one of the Lenders i.e. Axis Bank Limited vide its notice dated 14 February 2022 issued to the Company had invoked the Corporate Guarantee issued by the Company on behalf of DVPL, and called upon the Company to make payment of an amount of Rs. 9,162 lakhs outstanding as at 30 June 2021 with further interest w.e.f. 01 July 2021 as per the terms of the sanction letters. As further stated in the said note, during the financial year 2022-23, the Company had also received notice from the other Lender viz TMB invoking the Corporate Guarantee issued by the Company on behalf of DVPL, and called upon the Company to make payment of an amount of Rs. 2,299.59 lakhs outstanding as at 30 June 2021 (Rs. 3,546.71 lakhs as at 31 March 2026). As further stated in the said note, the Company (as corporate guarantor) and DVPL (as corporate debtor) had received notices dated 21 December 2023 and 28 November 2023 respectively from Axis Bank Limited, regarding filing of petitions under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) to initiate Corporate Insolvency Resolution Process (CIRP) of the Company and DVPL before the Hon'ble National Company Law Tribunal (NCLT), Mumbai. As further stated in the said note, on 19 November 2024, the Hon'ble NCLT, Mumbai admitted the application filed by Axis Bank Limited against DVPL and ordered the commencement of CIRP of DVPL and appointed an Interim Resolution Professional (IRP). However, an appeal was filed before the Hon'ble National Company Law Appellate Tribunal ("NCLAT") by DVPL and the Hon'ble NCLAT vide its order dated 02 December 2024 directed that no further steps shall be taken by the IRP in pursuance of impugned order dated 19 November 2024 passed by the Honble NCLT and that agreed cut back arrangement of 20% to continue with Axis Bank Limited. Further, during the quarter ended 31 March 2025, Axis Bank Limited entered into an assignment agreement dated 28 March 2025 with Assets Care & Reconstruction Enterprise Limited (ACRE) assigning the total credit facility of Rs. 13,008 lakhs (including interest) outstanding as on 20 March 2025 (Rs. 14,409.33 lakhs as on 31 March 2026) in respect of the financial facility granted by Axis Bank Limited to the Corporate Debtor from time to time along with all rights, benefit and obligations thereunder to ACRE. As further stated in the said note, during the quarter ended 30 September 2025, the Hon'ble NCLAT vide its Order dated 28 July 2025 has granted liberty to file appropriate application for withdrawal of CIRP of DVPL and accordingly the IRP on 2 August 2025 filed an application before the Hon'ble NCLT for withdrawal of CIRP of DVPL and the Hon'ble NCLT vide its Order dated 19 December 2025 approved the said application for withdrawal of CIRP of DVPL. As further stated in the said note, pursuant to the Supplemental Facilities Agreement entered by the Company, DVPL along with four trusts/entity with ACRE, the management of the Company strongly believes that the above outstanding credit facility of DVPL will be paid to ACRE through various steps including monetization of assets of DVPL along with four trusts/entity. In view of above, the management is of the opinion that no liability is required to be provided by the Company as at 31 March 2026. Despite invocation of the Corporate Guarantees by two lenders and further assignment of credit facility of Axis Bank Limited (availed by DVPL) to ACRE and other matters as stated above, the Company has not provided for any liability against the above Corporate Guarantee obligations as at 31 March 2026 as required by the applicable Indian Accounting Standards (Ind AS). Further, in the absence of sufficient and appropriate evidence to corroborate managements conclusion on the non-recognition of the liability, we are unable to comment upon adjustments, if any, required on the Statement. |
| Textual Information(12) | An appeal was filed before the Hon'ble National Company Law Appellate Tribunal ("NCLAT") by DVPL and the Hon'ble NCLAT vide its order dated 02 December 2024 has directed that no further steps shall be taken by the IRP in pursuance of impugned order dated 19 November 2024 passed by Honble NCLT and that agreed cut back arrangement of 20% to continue with Axis Bank Limited. Further, during the quarter ended 31 March 2025, Axis Bank Limited entered into an assignment agreement dated 28 March 2025 with Assets Care & Reconstruction Enterprise Limited (ACRE) assigning the total credit facility of Rs. 13,008 Lakhs (including interest) outstanding as at 20 March 2025 (Rs. 14,409.33 lakhs as on 31 March 2026) in respect of financial facility granted by Axis Bank Limited to the Corporate Debtor from time to time along with all rights, benefit and obligations thereunder to ACRE. Pursuant to the Supplemental Facilities Agreement entered by the Company, DVPL along with four trusts/entity with ACRE, the management of the Holding Company strongly believes that the above outstanding credit facility of DVPL will be paid to ACRE through various steps including monetization of assets of DVPL. Further, during the year DVPL has received Order from Hon'ble NCLT vide its Order dated 19 December 2025 approved the said application for withdrawal of CIRP of DVPL and accordingly, the suspended Board of Directors of DVPL stands restated. In view of above, the management is of the opinion that no liability is required to be provided by the Company as at 31 March 2026. |
| Textual Information(13) | NA |
| Textual Information(14) | NA |
| Textual Information(15) | Auditors comments are self-explanatory in auditors report |
| Name of CEO / Managing director | Manish Rastogi |
|---|---|
| Name of CFO | Rakesh Chaturvedi |
| Name of audit committee chairman | SHIV KUMAR GUPTA |
| Name of statutory auditor | FORD RHODES PARKS & CO. LLP |
| Name of other signatory, if any, with designation | |
| Place | Mumbai |
| Date | 22-05-2026 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Zee Learn Limited | Digital Subscriber Management and Consultancy Services Private Limited | Other Related party | Inter-corporate deposit | Ok | (10,964.39) | 10,964.39 | 0.00 | |||||||||||||||||
| 2 | Zee Learn Limited | Digital Subscriber Management and Consultancy Services Private Limited | Other Related party | Any other transaction | Interest Expense on ICD | Ok | (2,140.68) | 2,140.68 | 0.00 | ||||||||||||||||
| 3 | Zee Learn Limited | Adilink Infra & Multitrading Pvt Ltd | Other Related party | Inter-corporate deposit | Ok | 10,964.39 | 0.00 | 10,964.39 | |||||||||||||||||
| 4 | Zee Learn Limited | Adilink Infra & Multitrading Pvt Ltd | Other Related party | Any other transaction | Interest Expense on ICD | Ok | 2,140.68 | (772.87) | 1,367.81 | ||||||||||||||||
| 5 | Zee Learn Limited | Digital Subscriber Management and Consultancy Services Private Limited | Other Related party | Purchase of goods or services | 10.00 | Ok | 6.38 | 0.00 | 2.87 | ||||||||||||||||
| 6 | Zee Learn Limited | Creantum Security Solutions Private Limited | Other Related party | Purchase of goods or services | 60.00 | Ok | 32.47 | 6.20 | 10.08 | ||||||||||||||||
| 7 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Inter-corporate deposit | Ok | 0.00 | 10,932.05 | 10,932.05 | |||||||||||||||||
| 8 | Zee Learn Limited | MT Educare Limited | Other Related party | Inter-corporate deposit | Ok | 0.00 | 274.44 | 274.44 | |||||||||||||||||
| 9 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Dividend received | Ok | 0.00 | 0.01 | 0.01 | |||||||||||||||||
| 10 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Premium on Preference Shares | 1,400.00 | Ok | 70.00 | 1,633.00 | 1,703.00 | |||||||||||||||
| 11 | Zee Learn Limited | Academia Edificio Private Limited | Wholly owned subsidiary company | Any other transaction | Interest Income on ICD given | 2.42 | Ok | (3.08) | 3.08 | 0.00 | |||||||||||||||
| 12 | Zee Learn Limited | Academia Edificio Private Limited | Wholly owned subsidiary company | Inter-corporate deposit | 1.00 | Ok | (21.87) | 21.87 | 0.00 | ||||||||||||||||
| 13 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Interest Income on ICD given | 40.00 | Ok | 19.24 | 53.65 | 72.89 | |||||||||||||||
| 14 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Purchase of goods or services | 120.00 | Ok | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Equity Shares | Ok | 0.00 | 10,601.00 | 10,601.00 | ||||||||||||||||
| 16 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Preference Shares | Ok | 0.00 | 9,572.00 | 9,572.00 | ||||||||||||||||
| 17 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Ind As Impact of OCD Valuations | Ok | 27.32 | 11,842.40 | 11,869.72 | ||||||||||||||||
| 18 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Ind As Impact of OCD Valuations | Ok | (54.00) | 10,583.91 | 10,529.90 | ||||||||||||||||
| 19 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Equity Shares | Ok | 0.00 | 27,812.00 | 27,812.00 | ||||||||||||||||
| 20 | Zee Learn Limited | Academia Edificio Private Limited | Wholly owned subsidiary company | Any other transaction | Equity Shares | Ok | (0.10) | 0.10 | 0.00 | ||||||||||||||||
| 21 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Any other transaction | Equity Shares | Ok | 0.00 | 0.10 | 0.10 | ||||||||||||||||
| 22 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Services for School Construction | Ok | 0.00 | 444.99 | 444.99 | ||||||||||||||||
| 23 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Any other transaction | Content for Corporate Writing | Ok | 0.00 | 34.28 | 34.28 | ||||||||||||||||
| 24 | Zee Learn Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Inter-corporate deposit | Ok | 0.00 | 404.95 | 404.95 | |||||||||||||||||
| 25 | Zee Learn Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Any other transaction | Interest Income on ICD given | 60.00 | Ok | 28.10 | 74.17 | 102.27 | |||||||||||||||
| 26 | Zee Learn Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Any other transaction | Content Development | Ok | 314.09 | (309.92) | 53.62 | ||||||||||||||||
| 27 | Digital Ventures Private Limited | Pan India Infrastructure Private Limited | Other Related party | Advance | Ok | 0.00 | 1,451.06 | 1,451.06 | |||||||||||||||||
| 28 | Liberium Global Resources Private Limited | JABALPUR MSW PRIVATE LIMITED | Other Related party | Any other transaction | Manpower Supply | Ok | 0.00 | 10.46 | 10.46 | ||||||||||||||||
| 29 | Liberium Global Resources Private Limited | Jabalpur Waste Collection and Transportation Management Pvt Ltd. | Other Related party | Any other transaction | Manpower Supply | Ok | 0.00 | 46.38 | 46.38 | ||||||||||||||||
| 30 | Liberium Global Resources Private Limited | Kundli Manesar Expreeways Ltd | Other Related party | Any other transaction | Manpower Supply | Ok | 13.83 | 1.05 | 0.90 | ||||||||||||||||
| 31 | Liberium Global Resources Private Limited | Western Mp Infrastructure & Toll Roads Private Limited | Other Related party | Any other transaction | Manpower Supply | Ok | 0.00 | 0.40 | 0.40 | ||||||||||||||||
| 32 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Management Consultancy Fees | Ok | 0.00 | 176.28 | 176.28 | ||||||||||||||||
| 33 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Any other transaction | Inter Corporate Deposit Given | 20.00 | Ok | (0.30) | 21.80 | 21.50 | |||||||||||||||
| 34 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Any other transaction | Interest Expense on ICD | 10.00 | Ok | 1.49 | 3.57 | 5.06 | |||||||||||||||
| 35 | Zee Learn Limited | Liberium Global Resources Private Limited | Wholly owned subsidiary company | Any other transaction | Provisions made during earlier years-Equity Shares | Ok | (1.19) | (25.37) | (26.56) | ||||||||||||||||
| 36 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Provision made during earlier years-Loan | Ok | (19.24) | (328.09) | (347.33) | ||||||||||||||||
| 37 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Provision made during earlier years-Loan | Ok | 0.00 | (10,932.05) | (10,932.05) | ||||||||||||||||
| 38 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Provision made during earlier years-Premium on Preference Shares | Ok | (70.00) | (1,633.00) | (1,703.00) | ||||||||||||||||
| 39 | Zee Learn Limited | Digital Ventures Private Limited | Wholly owned subsidiary company | Any other transaction | Provision made during earlier years-Preference Shares | Ok | 0.00 | (9,572.00) | (9,572.00) | ||||||||||||||||
| 40 | Liberium Global Resources Private Limited | Essel Corporate LLP | Other Related party | Any other transaction | Manpower Supply | Ok | 6.63 | 2.45 | 0.01 | ||||||||||||||||
| 41 | Zee Learn Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Any other transaction | Provision made during earlier years-Loan | Ok | (28.10) | (479.12) | (507.22) | ||||||||||||||||
| 42 | Zee Learn Limited | Vidysea Education Pvt Ltd | Other Related party | Any other transaction | Investment in 1 Lakh equity shares @ of Rs 100 each | Ok | 19.00 | 575.00 | 594.00 | ||||||||||||||||
| 43 | Zee Learn Limited | Subhash Chandra Foundation | Other Related party | Any other transaction | CSR Expenditure | Ok | 2.00 | 54.00 | 56.00 | ||||||||||||||||
| 44 | Zee Learn Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Any other transaction | Management Fees | 36.00 | Ok | 18.00 | 30.96 | 48.99 | |||||||||||||||
| 45 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Provisions made during earlier years-Equity Shares | Ok | 0.00 | (27,812.00) | (27,812.00) | ||||||||||||||||
| 46 | Liberium Global Resources Private Limited | Lakshya Forrum for Competitions Private Limited | Other Related party | Inter-corporate deposit | Ok | 50.28 | 891.03 | 941.31 | |||||||||||||||||
| 47 | Liberium Global Resources Private Limited | MT Educare Limited | Other Related party | Any other transaction | Manpower Supply | Ok | 27.28 | 10.25 | 9.67 | ||||||||||||||||
| 48 | Zee Learn Limited | MT Educare Limited | Other Related party | Any other transaction | Provisions made during earlier years-Debtors | Ok | 0.00 | (176.28) | 176.28 | ||||||||||||||||
| 49 | Liberium Global Resources Private Limited | Creantum Security Solutions Private Limited | Other Related party | Any other transaction | Purchase of Goods & Services | Ok | 3.23 | 0.00 | 3.23 | ||||||||||||||||
| Total value of transaction during the reporting period | 441.46 | ||||||||||||||||||||||||