ZEEL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member ZEEL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses02Member ZEEL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses03Member ZEEL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ZEEL 2019-04-01 2020-03-31 2019-07-10 INR Lakhs First quarter Single segment CONTENT AND BROADCASTING 2019-04-01 2019-06-30 Unaudited Standalone 17898900000.00 918100000.00 18817000000.00 0.00 0.00 0.00 1589800000.00 196400000.00 486100000.00 9236200000.00 11508500000.00 7308500000.00 0.00 7308500000.00 2263300000.00 -76700000.00 2186600000.00 0.00 5121900000.00 0.00 0.00 0.00 0.00 5121900000.00 -17300000.00 5104600000.00 0.00 0.00 960500000.00 1 5.33 5.33 0.00 0.00 5.33 5.33 Notes to standalone financial results n n1.The unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meetings held on 23 July 2019. These results have been subjected to limited review carried out by the Statutory Auditors. n n2.The unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standards (Ind AS) 34 on ‘Interim Financial Reporting’, the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended. n n3.The Company operates in a single reporting segment namely ‘Content and Broadcasting’ n n4.As at 31 March 2019, the Company had assessed the recoverable amount of Goodwill allocated to the Online Media Business which represent a separate cash-generating unit (CGU). The recoverable amount of this CGU was determined based on the fair value less cost of disposal. The excess of carrying value of CGU over the recoverable amount had been accounted as an impairment charge of Rs 2,180 lakhs in the quarter and year ended 31 March 2019. n n5.Effective 1 April 2019, the Company adopted Ind AS 116 ‘Leases’, applied to all lease contracts existing on 1 April 2019 using the modified retrospective method and has taken the cumulative adjustment to retained earnings, on the date of initial application. The effect of this adoption is insignificant on the profit for the period and earnings per share. n n6.During the quarter ended 30 June 2019, the Company has issued and allotted 15,265 Equity shares upon conversion of Stock Options granted under the Company's ESOP Scheme. Consequent to this allotment the Paid-up Equity share capital of the Company stands increased to 960,481,765 Equity Shares of Re 1/- each i.e. Rs. 9,605 Lakhs. n Advertisement and publicity expenses 1708000000.00 Fair value loss/(gain) on financial instruments at fair value through profit and loss -622000000.00 Operational Cost 6920500000.00 Other Expenses 1229700000.00