YAARI2024-04-012024-06-30 YAARI2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member YAARI2024-06-30 YAARI2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533520 YAARI NOTLISTED Yaari Digital Integrated Services Limited Equity 2024-04-01 2025-03-31 2024-08-02 2024-07-26 INR Crores First quarter 15:30:00 16:10:00 2024-08-02 2024-08-02 Not applicable Single segment Refer Notes 2024-04-01 2024-06-30 Unaudited Standalone 0.00 5900000.00 5900000.00 0.00 0.00 0.00 2500000.00 113900000.00 200000.00 1500000.00 118100000.00 -112200000.00 0.00 -112200000.00 0.00 0.00 0.00 0.00 -112200000.00 0.00 0.00 0.00 0.00 -112200000.00 72400000.00 -39800000.00 0.00 0.00 197400000.00 2 -1.12 -1.12 0.00 0.00 -1.12 -1.12 The standalone financial results of Yaari Digital Integrated Services Limited ( the Company ) for the quarter ended 30 June 2024 have been reviewed by the Audit Committee and approved by the Board of Directors ( the Board ) at its meeting held on 02 August 2024 and have been subjected to limited review by the Statutory Auditors. The standalone financial results are prepared in accordance with the recognition and measurement principles of Indian Accounting Standards as notified under the Companies (Indian Accounting Standards) Rules, 2015 ( as amended) as specified in Section 133 of the Companies Act, 2013. Figures for the quarter ended 31 March 2024 represent the balancing figures between the audited figures for the full financial year and published reviewed year to date figures upto third quarter of the respective financial year. In line with the long term business objectives of the Group to further accelerate the scaling up of the operations and to provide synergy of consolidated business operations and management and to streamline the operations of the Company and /or its identified subsidiaries to have a simplified and streamlined holding structure with pooled resources, the Board of Directors of the Holding Company, subject to all applicable statutory and regulatory approvals, including approval from the stock exchanges, SEBI, shareholders and creditors of the Holding Company and its subsidiary companies; and the jurisdictional bench of the NCLT, has approved a composite Scheme of Arrangement inter-alia involving Amalgamation of Indiabulls Enterprises Limited and Dhani Services Limited (DSL) along with certain subsidiary companies of DSL with and into the Holding Company (“Amalgamated Company” / “Resulting Company/ “Yaari”) (the “Scheme”). The Competition Commission of India has approved the proposed Scheme of Arrangement under Section 31(1) of the Competition Act, 2002. The Company has received No Observation Letters from BSE Limited and National Stock Exchange of India Limited on March 01, 2024 and March 04, 2024, respectively. The First Motion Application has been filed with the National Company Law Tribunal, Chandigarh Bench on April 10, 2024. Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, it is hereby informed that out of the existing outstanding Secured, Unlisted, Redeemable, Non-Convertible Debentures (NCDs) issued under ISIN: INE126M07017, the Company has redeemed NCDs aggregating to Rs. 1.76 crores (Rupees One Crore Seventy Six Lakhs only) during the quarter ended on 30 June 2024. The Company's primary business segment is reflected based on principal business activities carried on by the Company. As per Indian Accounting Standard 108 as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, the Company operates in one reportable business segment and is primarily operating in India and hence, considered as single geographical segment. Other Expenses 1500000.00 Items that will not be reclassified to profit or loss 72400000.00 72400000.00 0.00 0.00