Integrated Filing — IndAS

General information about company
Scrip Code	505537
NSE Symbol	ZEEL
MSEI Symbol	NOTLISTED
ISIN	INE256A01028
Name of company	Zee Entertainment Enterprises Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Single segment
Description of single segment	CONTENT AND BROADCASTING
Start date and time of board meeting	08-May-2025   11:30:00
End date and time of board meeting	08-May-2025   16:34:00
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	Declaration of unmodified opinion
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	NA
(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	2022-03-29
Indicate Company website link for updated RPT policy of the Company	https://assets-prod.zee.com/wp-content/uploads/2022/04/13172151/RPT-Polcy-final-_1.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no Default on Loans and Debt Securities

Financial Results Ind-AS
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	20042000000	77124000000
	Other income	306000000	1918000000
	Total income	20348000000	79042000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1937000000	7880000000
(e)	Finance costs	73000000	296000000
(f)	Depreciation, depletion and amortisation expense	508000000	2142000000
(f)	Other Expenses
1	Operational Cost	12429000000	44180000000
2	Fair value gain on financial instruments at fair value through profit and loss	-193000000	-427000000
3	Advertisement and publicity expenses	2722000000	10447000000
4	Other expenses	848000000	4403000000
	Total other expenses	15806000000	58603000000
	Total expenses	18324000000	68921000000
3	Total profit before exceptional items and tax	2024000000	10121000000
4	Exceptional items	0	-1061000000
5	Total profit before tax	2024000000	9060000000
6	Tax expense
7	Current tax	204000000	1931000000
8	Deferred tax	265000000	116000000
9	Total tax expenses	469000000	2047000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1555000000	7013000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1555000000	7013000000
17	Other comprehensive income net of taxes	23000000	99000000
18	Total Comprehensive Income for the period	1578000000	7112000000
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	961000000	961000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		105616000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.62	7.3
	Diluted earnings (loss) per share from continuing operations	1.62	7.3
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	1.62	7.3
	Diluted earnings (loss) per share from continuing and discontinued operations	1.62	7.3
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes are the same as per the Financial Results for the fourth quarter and year ended March 31, 2025 submitted with the Exchanges.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3856000000
	Capital work-in-progress	14000000
	Investment property	480000000
	Goodwill	1261000000
	Other intangible assets	433000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8157000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1053000000
	Total non-current financial assets	9210000000
	Deferred tax assets (net)	3510000000
	Other non-current assets	1949000000
	Total non-current assets	20713000000
2	Current assets
	Inventories	64122000000
	Current financial asset
	Current investments	11564000000
	Trade receivables, current	13920000000
	Cash and cash equivalents	4281000000
	Bank balance other than cash and cash equivalents	2869000000
	Loans, current	0
	Other current financial assets	3162000000
	Total current financial assets	35796000000
	Current tax assets (net)	0
	Other current assets	6694000000
	Total current assets	106612000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	127325000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	961000000
	Other equity	105616000000
	Total equity attributable to owners of parent	106577000000
	Non controlling interest
	Total equity	106577000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1580000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	781000000
	Total non-current financial liabilities	2361000000
	Provisions, non-current	1418000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3779000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	393000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11373000000
	Total Trade payable	11766000000
	Other current financial liabilities	2620000000
	Total current financial liabilities	14407000000
	Other current liabilities	2433000000
	Provisions, current	129000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	16969000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	20748000000
	Total equity and liabilites	127325000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Re-measurement of defined benefit obligation	31000000	132000000
	Total Amount of items that will not be reclassified to profit and loss	31000000	132000000
2	Income tax relating to items that will not be reclassified to profit or loss	8000000	33000000
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	0
5	Total Other comprehensive income	23000000	99000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			9060000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			296000000
	Adjustments for decrease (increase) in inventories			1719000000
	Adjustments for decrease (increase) in trade receivables, current			3375000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-5239000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2142000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1000000
	Adjustments for dividend income			931000000
	Adjustments for interest income			491000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-427000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			729000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1172000000
	Net cash flows from (used in) operations			10232000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			868000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9364000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			31000000
	Purchase of property, plant and equipment			668000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			51000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			931000000
	Interest received			414000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-14089000000
	Net cash flows from (used in) investing activities	-13432000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2025000000
	Repayments of borrowings			28000000
	Payments of lease liabilities			607000000
	Dividends paid			961000000
	Interest paid			0
	Income taxes paid (refund)			264000000
	Other inflows (outflows) of cash			220000000
	Net cash flows from (used in) financing activities			385000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3683000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-3683000000
	Cash and cash equivalents cash flow statement at beginning of period			7964000000
	Cash and cash equivalents cash flow statement at end of period			4281000000

Signatory Details
Name of signatory	Mukund Galgali
Designation of person	Chief Financial Officer
Place	Mumbai
Date	08-May-2025