YAARI2023-07-012023-09-30 YAARI2023-07-012023-09-30 YAARI2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member YAARI2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member YAARI2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533520 YAARI NOTLISTED Yaari Digital Integrated Services Limited Equity 2023-04-01 2024-03-31 2023-11-03 2023-10-28 INR Crores Half yearly 16:30:00 17:45:00 2023-11-03 2023-11-03 true Cash Flow Indirect Not applicable Single segment Refer Notes 2023-07-01 2023-09-30 Unaudited Consolidated 0.00 600000.00 600000.00 0.00 0.00 0.00 7400000.00 44000000.00 1200000.00 5400000.00 58000000.00 -57400000.00 0.00 -57400000.00 0.00 0.00 0.00 0.00 -57400000.00 0.00 0.00 0.00 0.00 -57400000.00 70900000.00 13500000.00 0.00 0.00 197400000.00 2 -0.57 -0.57 0.00 0.00 -0.57 -0.57 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 half year ended 30 September 2023 have been reviewed by the Audit Committee and approved by the Board of Directors ( the Board ) at its meeting held on 03 November 2023 and have been subjected to limited review by the Statutory Auditors. In line with the long term business objectives of the Group 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 Holding 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, 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 Holding Company (“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 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 2023-04-01 2023-09-30 Unaudited Consolidated 2400000.00 600000.00 3000000.00 2400000.00 0.00 0.00 14900000.00 88300000.00 2100000.00 7700000.00 115400000.00 -112400000.00 0.00 -112400000.00 0.00 0.00 0.00 0.00 -112400000.00 0.00 0.00 0.00 0.00 -112400000.00 124000000.00 11600000.00 0.00 0.00 197400000.00 2 -1.12 -1.12 0.00 0.00 -1.12 -1.12 Other expenses 5400000.00 Other expenses 7700000.00 6100000.00 0.00 0.00 344100000.00 0.00 344100000.00 900000.00 351100000.00 300000.00 0.00 4300000.00 1100000.00 0.00 0.00 500000.00 5900000.00 138100000.00 144300000.00 495400000.00 197400000.00 -2406600000.00 -2209200000.00 -2209200000.00 2224900000.00 2224900000.00 600000.00 2225500000.00 21200000.00 310000000.00 50400000.00 381600000.00 500000.00 0.00 97000000.00 479100000.00 2704600000.00 495400000.00 82000000.00 300000.00 -300000.00 0.00 1700000.00 0.00 1300000.00 0.00 0.00 -100000.00 0.00 -400000.00 0.00 2100000.00 0.00 -400000.00 0.00 -300000.00 0.00 0.00 0.00 6300000.00 9500000.00 0.00 0.00 0.00 0.00 9900000.00 0.00 99000000.00 -13400000.00 0.00 0.00 0.00 0.00 0.00 -13400000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21100000.00 0.00 0.00 0.00 0.00 9800000.00 0.00 0.00 11300000.00 -2000000.00 0.00 -2000000.00 3100000.00 1100000.00 70900000.00 124000000.00 0.00 0.00