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	Consolidated
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

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	Consolidated	Consolidated
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	21841000000	82941000000
	Other income	362000000	1234000000
	Total income	22203000000	84175000000
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	2300000000	9266000000
(e)	Finance costs	81000000	327000000
(f)	Depreciation, depletion and amortisation expense	639000000	2785000000
(f)	Other Expenses
1	Operational Cost	12819000000	45172000000
2	Fair value gain on financial instruments at fair value through profit and loss	-125000000	-159000000
3	Advertisement and publicity expenses	3000000000	11466000000
4	Other expenses	870000000	5075000000
	Total other expenses	16564000000	61554000000
	Total expenses	19584000000	73932000000
3	Total profit before exceptional items and tax	2619000000	10243000000
4	Exceptional items	0	-986000000
5	Total profit before tax	2619000000	9257000000
6	Tax expense
7	Current tax	277000000	2083000000
8	Deferred tax	457000000	304000000
9	Total tax expenses	734000000	2387000000
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	1885000000	6870000000
12	Profit (loss) from discontinued operations before tax	-2000000	-79000000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-2000000	-79000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	1000000	4000000
16	Total profit (loss) for period	1884000000	6795000000
17	Other comprehensive income net of taxes	34000000	411000000
18	Total Comprehensive Income for the period	1918000000	7206000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1884000000	6795000000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1918000000	7206000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		114373000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.96	7.16
	Diluted earnings (loss) per share from continuing operations	1.96	7.16
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	-0.08
	Diluted earnings (loss) per share from discontinued operations	0	-0.08
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.96	7.08
	Diluted earnings (loss) per share from continuing and discontinued operations	1.96	7.08
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5506000000
	Capital work-in-progress	14000000
	Investment property	480000000
	Goodwill	3304000000
	Other intangible assets	756000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	26000000
	Non-current financial assets
	Non-current investments	357000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1145000000
	Total non-current financial assets	1502000000
	Deferred tax assets (net)	4101000000
	Other non-current assets	3383000000
	Total non-current assets	19072000000
2	Current assets
	Inventories	67748000000
	Current financial asset
	Current investments	11564000000
	Trade receivables, current	15325000000
	Cash and cash equivalents	7204000000
	Bank balance other than cash and cash equivalents	5296000000
	Loans, current	0
	Other current financial assets	3405000000
	Total current financial assets	42794000000
	Current tax assets (net)	0
	Other current assets	7636000000
	Total current assets	118178000000
3	Non-current assets classified as held for sale	91000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	137341000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	961000000
	Other equity	114373000000
	Total equity attributable to owners of parent	115334000000
	Non controlling interest	0
	Total equity	115334000000
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	818000000
	Total non-current financial liabilities	2398000000
	Provisions, non-current	1579000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3977000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21000000
	Trade payables, 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 current financial liabilities	14932000000
	Total current financial liabilities	14953000000
	Other current liabilities	2747000000
	Provisions, current	189000000
	Current tax liabilities (Net)	114000000
	Deferred government grants, Current	0
	Total current liabilities	18003000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	27000000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	22007000000
	Total equity and liabilites	137341000000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement of defined benefit obligation	29000000	131000000
	Total Amount of items that will not be reclassified to profit and loss	29000000	131000000
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
1	Exchange differences on translation of financial statements of foreign companies	13000000	313000000
	Total Amount of items that will be reclassified to profit and loss	13000000	313000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	34000000	411000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			9257000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			296000000
	Adjustments for decrease (increase) in inventories			1416000000
	Adjustments for decrease (increase) in trade receivables, current			3722000000
	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			-4399000000
	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			2785000000
	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			33000000
	Adjustments for dividend income			0
	Adjustments for interest income			677000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-159000000
	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)			-75000000
	Other adjustments for non-cash items			399000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-4000000
	Total adjustments for reconcile profit (loss)			3337000000
	Net cash flows from (used in) operations			12594000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			734000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			11860000000
	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			36000000
	Purchase of property, plant and equipment			848000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			68000000
	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			0
	Interest received			583000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-15738000000
	Net cash flows from (used in) investing activities	-16035000000
	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			732000000
	Dividends paid			961000000
	Interest paid			296000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			220000000
	Net cash flows from (used in) financing activities			228000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3947000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			20000000
	Net increase (decrease) in cash and cash equivalents			-3927000000
	Cash and cash equivalents cash flow statement at beginning of period			11131000000
	Cash and cash equivalents cash flow statement at end of period			7204000000