YAARI2023-04-012023-06-30 YAARI2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member YAARI2023-06-30 YAARI2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533520 YAARI NOTLISTED Yaari Digital Integrated Services Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-08-05 INR Crores First quarter 19:30:00 20:05:00 2023-08-11 2023-08-11 Not applicable Single segment Refer Notes 2023-04-01 2023-06-30 Unaudited Standalone 0.00 1800000.00 1800000.00 0.00 0.00 0.00 7500000.00 94500000.00 800000.00 2200000.00 105000000.00 -103200000.00 0.00 -103200000.00 0.00 0.00 0.00 0.00 -103200000.00 0.00 0.00 0.00 0.00 -103200000.00 40200000.00 -63000000.00 0.00 0.00 197400000.00 2 -1.03 -1.03 0.00 0.00 -1.03 -1.03 The standalone financial results of Yaari Digital Integrated Services Limited ( the Company ) for the quarter ended 30 June 2023 have been reviewed by the Audit Committee and approved by the Board of Directors ( the Board ) at its meeting held on 11 August 2023 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. Pursuant to and in terms of the composite Scheme of Amalgamation and Arrangement by and among various companies as Transferor Companies , Transferee / Demerging Companies, Resulting Companies including the Company as Transferee Company / Demerging Company 1 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 ), which was approved by the Hon'ble National Company Law Tribunal (NCLT) vide its order dated July 21, 2022 which came into effect from August 3, 2022. Figures for the quarter ended 31 March 2023 represents the balancing figures between the audited figures for the full financial year 31 March 2023 and published reviewed year to date figures upto 31 December 2022. In line with the long term business objectives of the Company 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 company 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 Company (“Amalgamated Company” / “Resulting Company “Yaari”) (the “Scheme”). During the quarter ended 30 June 2023, two wholly owned subsidiaries of the Company namely, YDI Marketplace Limited and YDI Logistics Limited have applied for Striking off their names, from the register of companies maintained by Registrar of Companies, under section 248 of the Companies Act, 2013. The registered offices of two wholly owned subsidiaries of the Company namely, Indiabulls Life Insurance Company Limited and Indiabulls General Insurance Limited is being shifted from NCT of Delhi to Haryana, pursuant to order dated July 31, 2023 received from the office of Regional Director(Northern Region). As the Company has not received the Insurance Licence and consequent to the change in market dynamics, post pandemic, the Company will not pursue the business of Life Insurance and/or General Insurance. 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 2200000.00 Items that will not be reclassified to profit or loss 40200000.00 40200000.00 0.00 0.00