HDIL2019-04-012019-06-30in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares HDIL 2019-04-01 2020-03-31 2019-08-06 INR Lakhs First quarter Single segment Real Estate 2019-04-01 2019-06-30 Unaudited Consolidated 926300000.00 38700000.00 965000000.00 794400000.00 0.00 -667100000.00 54800000.00 645300000.00 12000000.00 20500000.00 859900000.00 105100000.00 0.00 105100000.00 22700000.00 0.00 22700000.00 0.00 82400000.00 0.00 0.00 0.00 0.00 82400000.00 1900000.00 84300000.00 82400000.00 0.00 84300000.00 0.00 4740000000.00 10 0.18 0.18 0.00 0.00 0.18 0.18 0.00 0.01 0.01 Notes :-t t t t t t n1tThe above results have been reviewed by the Audit Committee and thereafter, approved by the Board of Directors at their meetings held on 14th August, 2019. n n2tPrevious year/period figures have been regrouped, rearranged, restated and reclassified wherever necessary, for the purpose of comparison. n n3tThe Company has evaluated its operating segments in accordance with ind AS 108, and has determined its business segment as Real Estate Development and Infrastructure . Since 100% of the Companies business is from Real Estate no secondary reportable segment relating to the Company's business. n n4tRevenue from the certain projects is recognised by applying Percentage of Completion Method in compliance of Guidance Note on Accounting for Real Estate Transaction (Revised 2012) issued by the Institute of the Chartered Accountants of India. However, for the ongoing projects as on the date of introduction of Guidance Note on Accounting for Real Estate Transaction (Revised 2012) and also where Company has already commenced the recognisation of the revenue from the projects, the Company follows completed project method of accounting (“Project Completion Method of Accounting”) where in allocable expenses incurred during the year are debited to work-in-progress account and the income is accounted for as and when the projects get completed or substantially completed and also the revenue is recognised to the extent it is probable and the economic benefits will flow to the Company and the revenue can be reliably measured. In accordance with the said Guidance Note the Company has recognised Revenue on percentage completion method from its project Budget Home to the extent of completion with effect from 1st April, 2017. n n5tDuring the quarter under review, the Company has allotted 2,00,00,000 equity shares to Shri Sarang Wadhawan, Promoter of the Company against conversion of warrants at the rate of ` 31.10 per share. n n n6 The figures for the quarter ended 31st March, 2019 are balancing figures between audited figures in respect of the full financial year and the unaudited year to date results upto period ended 31st December, 2018. n Other Expenses 20500000.00