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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results were reviewed and recommended by the Audit Committee &amp; approved by the Board of Directors at their respective meetings held on 14th November 2024. The financial results for the quarter and half year ended September 30, 2024, have been limited reviewed by the Statutory Auditors of the Company and have expressed unmodified review report on these standalone and consolidated financial results.      2. The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards ( Ind AS ) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013.      3. The consolidated financial results of the company include unaudited financial results of 144 group companies and share of profit/(loss) of nine associate companies which have been reported by their respective management. The unaudited financial result of two subsidiary companies having Nil Income/ Profit (Loss) have not been consolidated being non material in nature.      4. On 30th September 2024, Company acquired 2,10,000 equity shares of Rs. 10 each of M/s Parshwa Veer Builders and Developers Private Limited, accordingly it has became the wholly owned subsidiary company of the Company. Consequently M/s Secure Properties Private Limited earlier associate company, has now become the step subsidiary company of the Company.      5. On 30th September 2024, the Company has acquired 10,000 equity shares of Rs. 10 each of M/s Be Together Developers Private Limited and 10,000 equity shares of Rs. 10 each of M/s Radhika Buildwell Private Limited. Accordingly, these two companies have become the wholly owned subsidiary companies of the company and consequently M/s Omaxe Be Together Ayodhya Dham Busport Private Limited, M/s Omaxe Be Together Project Developer Private Limited, M/s Omaxe Be Together Lucknow Busport Private Limited, M/s Omaxe Be Together Ghaziabad Busport Private Limited, M/s Omaxe Be Together Prayagraj Busport Private Limited, M/s Omaxe Be Together Kaushambi Busport Private Limited, M/s Be Together Infra Projects Private Limited and M/s Omaxe Be Together Amausi Busport Private Limited, have became the subsidiary companies of the Company and M/s Be Together Music Private Limited has become the associate company of Omaxe Limited.      6. On 30th September 2024, the Company has acquired 10,000 equity shares of Rs. 10 each of M/s Khushiyon Ka Ghar Private Limited accordingly it became the wholly owned subsidiary company of the Company.      7. The Hon'ble Securities Appellate Tribunal vide order dated October 01, 2024 has granted stay on directions at para 41 (1) and (2) of SEBI order dated July 30, 2024 relating to restricting company and others from accessing capital market and to deal in securities, enabling the company to raise capital and continue all business activities as usual without any restriction.      8. In line with the provisions of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the groups falls under real estate business, which is considered to be the only reportable segment by the management.       9. The standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2024 are also available on the Company's Website (www.omaxe.com) and on the Website of BSE (www.bseindia.com) and NSE (www.nseindia.com).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock contextRef="OneD">1. The above results were reviewed and recommended by the Audit Committee &amp; approved by the Board of Directors at their respective meetings held on 14th November 2024. The financial results for the quarter and half year ended September 30, 2024, have been limited reviewed by the Statutory Auditors of the Company and have expressed unmodified review report on these standalone and consolidated financial results.      2. The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards ( Ind AS ) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013.      3. The consolidated financial results of the company include unaudited financial results of 144 group companies and share of profit/(loss) of nine associate companies which have been reported by their respective management. The unaudited financial result of two subsidiary companies having Nil Income/ Profit (Loss) have not been consolidated being non material in nature.      4. On 30th September 2024, Company acquired 2,10,000 equity shares of Rs. 10 each of M/s Parshwa Veer Builders and Developers Private Limited, accordingly it has became the wholly owned subsidiary company of the Company. Consequently M/s Secure Properties Private Limited earlier associate company, has now become the step subsidiary company of the Company.      5. On 30th September 2024, the Company has acquired 10,000 equity shares of Rs. 10 each of M/s Be Together Developers Private Limited and 10,000 equity shares of Rs. 10 each of M/s Radhika Buildwell Private Limited. Accordingly, these two companies have become the wholly owned subsidiary companies of the company and consequently M/s Omaxe Be Together Ayodhya Dham Busport Private Limited, M/s Omaxe Be Together Project Developer Private Limited, M/s Omaxe Be Together Lucknow Busport Private Limited, M/s Omaxe Be Together Ghaziabad Busport Private Limited, M/s Omaxe Be Together Prayagraj Busport Private Limited, M/s Omaxe Be Together Kaushambi Busport Private Limited, M/s Be Together Infra Projects Private Limited and M/s Omaxe Be Together Amausi Busport Private Limited, have became the subsidiary companies of the Company and M/s Be Together Music Private Limited has become the associate company of Omaxe Limited.      6. On 30th September 2024, the Company has acquired 10,000 equity shares of Rs. 10 each of M/s Khushiyon Ka Ghar Private Limited accordingly it became the wholly owned subsidiary company of the Company.      7. The Hon'ble Securities Appellate Tribunal vide order dated October 01, 2024 has granted stay on directions at para 41 (1) and (2) of SEBI order dated July 30, 2024 relating to restricting company and others from accessing capital market and to deal in securities, enabling the company to raise capital and continue all business activities as usual without any restriction.      8. In line with the provisions of Ind AS 108 - Operating Segments and on the basis of review of operations being done by the management of the company, the operations of the groups falls under real estate business, which is considered to be the only reportable segment by the management.       9. The standalone and consolidated financial results of the Company for the quarter and half year ended September 30, 2024 are also available on the Company's Website (www.omaxe.com) and on the Website of BSE (www.bseindia.com) and NSE (www.nseindia.com).</in-bse-fin:DisclosureOfNotesOnAssetsAndLiabilitiesExplanatoryTextBlock>
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