YAARI2024-10-012024-12-31 YAARI2024-10-012024-12-31 YAARI2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member YAARI2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member YAARI2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533520 YAARI NOTLISTED Yaari Digital Integrated Services Limited Equity 2024-04-01 2025-03-31 2025-01-10 2025-01-06 INR Crores Third quarter 16:30:00 17:05:00 2025-01-10 2025-01-10 Not applicable Single segment Refer Notes 2024-10-01 2024-12-31 Unaudited Consolidated 0.00 0.00 0.00 0.00 0.00 0.00 2700000.00 50700000.00 200000.00 1800000.00 55400000.00 -55400000.00 0.00 -55400000.00 0.00 0.00 0.00 0.00 -55400000.00 0.00 0.00 0.00 0.00 -55400000.00 334900000.00 279500000.00 0.00 0.00 197400000.00 2 -0.55 -0.55 0.00 0.00 -0.55 -0.55 Yaari Digital Integrated Services Limited ( the Company or the Holding Company ) and its subsidiaries are together referred as the Group in the following notes. The Holding Company conducts its operations along with its subsidiaries. The consolidated 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. The consolidated financial results of the Group for the quarter and nine months ended 31 December 2024 have been reviewed by the Audit Committee and approved by the Board of Directors ( the Board ) at its meeting held on 10 January 2025 and have been subjected to limited review by the Statutory Auditors. Yaari Digital Integrated Services Limited ( the Company or the Holding Company ) has three subsidiaries as on 31 December 2024, namely Indiabulls Life Insurance Company Limited, Indiabulls General Insurance Limited, and YDI Consumer India Limited; the financial results of which are consolidated in the consolidated results of the Group. In line with the long term business objectives 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 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, had 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 Yaari Digital Integrated Services Limited (Amalgamated Company / Resulting Company) (the Scheme). The Competition Commission of India has approved the proposed Scheme of Arrangement under Section 31(1) of the Competition Act, 2002. On receipt of 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 was filed with the National Company Law Tribunal, Chandigarh Bench on April 10, 2024. The Group'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. The Company carries on different business through investment in subsidiaries. Previous period/year numbers have been regrouped/reclassified wherever considered necessary. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 0.00 5000000.00 5000000.00 0.00 0.00 0.00 8200000.00 154400000.00 600000.00 5900000.00 169100000.00 -164100000.00 0.00 -164100000.00 100000.00 0.00 100000.00 0.00 -164200000.00 0.00 0.00 0.00 0.00 -164200000.00 449600000.00 285400000.00 0.00 0.00 197400000.00 2 -1.63 -1.63 0.00 0.00 -1.63 -1.63 Other expenses 1800000.00 Other expenses 5900000.00 334900000.00 449600000.00 0.00 0.00