5335202022-04-012022-06-305335202022-04-012022-06-30in-bse-fin:OtherExpenses1Member5335202022-04-012022-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

533520

YAARI

INE126M01010

Yaari Digital Integrated Services Limited (formerly "Yaarii Digital Integrated Services Limited" & "Indiabulls Integrated Services Limited")

Equity

2022-04-01

2023-03-31

2022-08-12

2022-08-06

INR

Crores

First quarter

Single segment

Refer Notes

2022-08-12

19:30:00

2022-08-12

20:10:00

Not applicable

2022-04-01

2022-06-30

Unaudited

Consolidated

1400000

1576100000

1577500000

28200000

8400000

21900000

4600000

7100000

70200000

1507300000

2100000

1505200000

-205600000

1299600000

175100000

14.99

1 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. 2 The consolidated financial results of the Group for the quarter ended 30 June 2022 have been reviewed by the Audit Committee and approved by the Board of Directors ("the Board") at its meeting held on 12 August 2022 and have been subjected to limited review by the Statutory Auditors. 3 The ongoing composite Scheme of Amalgamation and Arrangement amongst Albasta Wholesale Services Limited (“Transferor Company 1”), Sentia Properties Limited (“Transferor Company 2”), Lucina Infrastructure Limited (“Transferor Company 3”), Ashva Stud and Agricultural Farms Limited (“Transferor Company 4”), Mahabala Infracon Private Limited (“Transferor Company 5”), SORIL Infra Resources Limited (“Transferor Company 6”), Store One Infra Resources Limited (“Transferor Company 7”), Yaari Digital Integrated Services Limited (“the Company/ Transferee Company / Demerging Company 1”), Indiabulls Enterprises Limited (“Resulting Company 1”), Indiabulls Pharmaceuticals Limited (“Demerging Company 2”), Indiabulls Pharmacare Limited (“Resulting Company 2”) (collectively "Applicant Companies") and their respective shareholders and creditors under Sections 230 to 232 of the Companies Act, 2013, and other applicable provisions of the Act, read with the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 (“Scheme”), upon receipt of the certified copy of the order and its filing with the Registrar of Companies, NCT of Delhi and Haryana by Applicant Companies, has been made effective from August 3, 2022, with effect from the appointed date of the Scheme i.e. April 1, 2019, as approved by the Hon’ble National Company Law Tribunal, Chandigarh Bench, Chandigarh. Accordingly, the Scheme has been given effect to in the financial results for the current quarter and earlier reported period/year. Particulars "Preceding 3 months ended 31 March 2022" "Corresponding 3 months ended 30 June 2021" "Previous year ended 31 March 2022" Total Comprehensive Income published prior to the scheme (140.31) 101.25 (182.83) Net Impact of the scheme on total comprehensive income 7.39 10.82 28.05 Total Comprehensive Income post the effect of scheme (132.92) 112.07 (154.78) The Holding Company will issue 1,11,16,690 equity shares of INR 2 fully paid up to the minority shareholders of SORIL Infra Resources Limited in the ratio of 1:1 as per the scheme. The earning per equity shares has been computed after giving impact of equity shares to be issued to the minority shareholders. 4 The impact of scheme on audited financial results for 31 March 2022. (Rs. in Crores) Particulars "Previous year ended 31 March 2022" Impact of the scheme "Previous year ended 31 March 2022" Audited After giving impact of the scheme Income a) Revenue from operations 160.55 (159.28) 1.27 b) Other Income 44.07 (22.84) 21.23 Total income 204.62 (182.12) 22.50 Expenses a) Cost of material and services 177.50 (106.94) 70.56 b) Employee benefits expense 38.79 (32.54) 6.25 c ) Finance costs 72.36 (15.73) 56.63 d) Depreciation and amortisation expense 22.88 (21.00) 1.88 e ) Other expenses 49.66 (30.82) 18.84 Total expenses 361.19 (207.03) 154.16 Loss before tax for the period/year (156.57) 24.91 (131.66) Tax expense a) Current tax (including earlier years) 17.70 (4.24) 13.46 b) Deferred tax (credit)/charge (0.46) 1.01 0.55 Net Loss after tax for the period/ year (173.81) 28.14 (145.67) Other comprehensive income (i) Items that will not be reclassified to profit or loss (9.01) (0.10) (9.11) (ii) Income tax relating to items that will not be reclassified to profit or loss (0.01) 0.01 - Other comprehensive income (9.02) (0.09) (9.11) Total comprehensive income for the period/year (182.83) 28.05 (154.78) 5 The management has made an assessment of the Impact of COVID-19 on the Group's operations, financial performance and position as at and for the quarter ended 30 June 2022 and has concluded that the impact is primarily on the operational aspects of the business. In making the assessment management has considered the recoverability of trade receivables, investment and other assets and also considered the external and internal information available up to the date of approval of these financial results Including status of existing and future customer orders, cash flow projections etc. and concluded that there is no significant Impact which is required to be recognized in the financial results. Accordingly, no adjustments have been made to the financial results. 6 Code on Social Security, 2020 ('Code') has been notified in the Official Gazette of India on 29 December 2020, which could impact the contributions of the Company towards certain employment benefits. Effective date from which changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any, of change will be assessed and accounted for in the period of notification of relevant provisions. 7 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. 8 The paid up capital is without giving effect of the scheme since shares have not been alloted as yet. 9 Figures for the quarter ended 31 March 2022 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.

Other Expenses

7100000

Items that will not be reclassified to profit or loss

-205600000