Integrated Filing — IndAS

General information about company
Scrip Code	532700
NSE Symbol	ENIL
MSEI Symbol	NOTLISTED
ISIN	INE265F01028
Name of company	ENTERTAINMENT NETWORK (INDIA) 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	MEDIA AND ENTERTAINMENT
Start date and time of board meeting	16-May-2025   14:15:00
End date and time of board meeting	16-May-2025   19:15:00
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-Jan-2025	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	1582064000	5441456000
	Other income	116222000	380214000
	Total income	1698286000	5821670000
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	257649000	1407533000
(e)	Finance costs	35110000	141442000
(f)	Depreciation, depletion and amortisation expense	218085000	834115000
(f)	Other Expenses
1	Production expenses	578008000	1616569000
2	License fees	83107000	346583000
3	Other expenses	368876000	1285238000
	Total other expenses	1029991000	3248390000
	Total expenses	1540835000	5631480000
3	Total profit before exceptional items and tax	157451000	190190000
4	Exceptional items	0	0
5	Total profit before tax	157451000	190190000
6	Tax expense
7	Current tax	28466000	34175000
8	Deferred tax	7297000	36500000
9	Total tax expenses	35763000	70675000
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	121688000	119515000
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	121688000	119515000
17	Other comprehensive income net of taxes	3493000	6585000
18	Total Comprehensive Income for the period	125181000	126100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	120615000	115335000
	Total profit or loss, attributable to non-controlling interests	1073000	1073000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	124108000	121920000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1073000	4180000
21	Details of equity share capital
	Paid-up equity share capital	476704000	476704000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7286293000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.55	2.51
	Diluted earnings (loss) per share from continuing operations	2.55	2.51
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	2.55	2.51
	Diluted earnings (loss) per share from continuing and discontinued operations	2.55	2.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1768486000
	Capital work-in-progress	52632000
	Investment property	5290000
	Goodwill	0
	Other intangible assets	2622596000
	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	801396000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	234472000
	Total non-current financial assets	1035868000
	Deferred tax assets (net)	322255000
	Other non-current assets	821175000
	Total non-current assets	6628302000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	2746429000
	Trade receivables, current	1678231000
	Cash and cash equivalents	189483000
	Bank balance other than cash and cash equivalents	123280000
	Loans, current	1800000
	Other current financial assets	111306000
	Total current financial assets	4850529000
	Current tax assets (net)	0
	Other current assets	452132000
	Total current assets	5302661000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11930963000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	476704000
	Other equity	7286293000
	Total equity attributable to owners of parent	7762997000
	Non controlling interest	10655000
	Total equity	7773652000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	1526795000
	Total non-current financial liabilities	1526795000
	Provisions, non-current	90272000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1617067000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53286000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1383810000
	Total Trade payable	1437096000
	Other current financial liabilities	490093000
	Total current financial liabilities	1927189000
	Other current liabilities	544416000
	Provisions, current	68639000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2540244000
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	4157311000
	Total equity and liabilites	11930963000
	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-Jan-2025	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-Jan-2025	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	Remeasurement of post employment benefit obligations	392000	-1885000
	Total Amount of items that will not be reclassified to profit and loss	392000	-1885000
2	Income tax relating to items that will not be reclassified to profit or loss	155000	-427000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	3256000	8043000
	Total Amount of items that will be reclassified to profit and loss	3256000	8043000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	3493000	6585000

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			190190000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			141442000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			104114000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-90239000
	Adjustments for decrease (increase) in other non-current assets			-1256000
	Adjustments for other financial assets, non-current			-7386000
	Adjustments for other financial assets, current			-14609000
	Adjustments for other bank balances			-27003000
	Adjustments for increase (decrease) in trade payables, current			-656432000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			139630000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			834115000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			51735000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-93096000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			140833000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-73240000
	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)			-140412000
	Other adjustments for non-cash items			-4303000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			22227000
	Net cash flows from (used in) operations			212417000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-42946000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			255363000
	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			3243000
	Purchase of property, plant and equipment			65686000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			70379000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-312004000
	Net cash flows from (used in) investing activities	-304068000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			251945000
	Dividends paid			71506000
	Interest paid			141442000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4802000
	Net cash flows from (used in) financing activities			-469695000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-518400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-673000
	Net increase (decrease) in cash and cash equivalents			-519073000
	Cash and cash equivalents cash flow statement at beginning of period			708556000
	Cash and cash equivalents cash flow statement at end of period			189483000