IEL2023-04-012023-06-30 IEL2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member IEL2023-06-30 IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IEL2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IEL2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IEL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IEL2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543715 IEL NOTLISTED Indiabulls Enterprises Limited Equity 2023-04-01 2024-03-31 2023-08-11 2023-08-05 INR Crores First quarter 18:45:00 19:15:00 2023-08-11 2023-08-11 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 150300000.00 12700000.00 163000000.00 59200000.00 0.00 0.00 19900000.00 16100000.00 48100000.00 19700000.00 163000000.00 0.00 0.00 0.00 10000000.00 -2400000.00 7600000.00 0.00 -7600000.00 -3600000.00 0.00 -3600000.00 0.00 -11200000.00 0.00 -11200000.00 0.00 0.00 0.00 0.00 396700000.00 2 -0.04 -0.04 -0.02 -0.02 -0.06 -0.06 0.00 0.00 0.00 Indiabulls Enterprises 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 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. 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. In line with the long term business objectives of the Holding 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 Group and /or its identified subsidiaries to have a simplified and streamlined holding structure with pooled resources, the Board of Directors of the Holding 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 the Holding Company with and into Yaari Digital Integrated Services Limited (“Amalgamated Company” / “Resulting Company “Yaari”) (the “Scheme”). 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 Group operates in three reportable business segments i.e. management and maintenance services, equipment renting services and financing & related activities and is primarily operating in India and hence, considered as single geographical segment. Figures for the quarter ended 31 March 2023 represents the balancing figures between the audited figures for the full financial year ended 31 March 2023 and published reviewed year to date figures upto 31 December 2022. During the last year, the Holding company has discontinued its business operation of LED Lighting. Consequently, LED Lighting's operations have been recognised as discontinued operations. During the last year, the Board of M/s Indiabulls Pharmacare Limited had discontinued its business operations. Consequently, the business has been recognised as discontinued operations. Other Expenses 19700000.00 Equipment renting services 128700000.00 Financing and related activities 21600000.00 Management and maintenance services 0.00 150300000.00 0.00 150300000.00 Equipment renting services 11000000.00 Financing and related activities -3700000.00 Management and maintenance services -8000000.00 -700000.00 2400000.00 -3100000.00 0.00 Equipment renting services 1379700000.00 Financing and related activities 665700000.00 Management and maintenance services 47500000.00 2092900000.00 1218900000.00 3311800000.00 Equipment renting services 146700000.00 Financing and related activities 303000000.00 Management and maintenance services 13500000.00 463200000.00 110300000.00 573500000.00 0.00 0.00