IEL2023-07-012023-09-30 IEL2023-07-012023-09-30 IEL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member IEL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member IEL2023-09-30 IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member IEL2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IEL2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IEL2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IEL2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IEL2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member IEL2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543715 IEL NOTLISTED Indiabulls Enterprises Limited Equity 2023-04-01 2024-03-31 2023-11-03 2023-10-28 INR Crores Half yearly 18:15:00 19:05:00 2023-11-03 2023-11-03 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 120300000.00 17900000.00 138200000.00 53500000.00 0.00 0.00 20200000.00 13900000.00 49500000.00 30500000.00 167600000.00 -29400000.00 0.00 -29400000.00 12100000.00 -5500000.00 6600000.00 0.00 -36000000.00 -3200000.00 0.00 -3200000.00 0.00 -39200000.00 4700000.00 -34500000.00 0.00 0.00 0.00 0.00 396700000.00 2 -0.18 -0.18 -0.02 -0.02 -0.20 -0.20 0.00 0.00 0.00 Notes to the consolidated financial results : 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 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. The Unaudited consolidated figures for the quarter and half year ended 30 September 2022 have been submitted by the management which are not subject to limited review. 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 Group. 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. During the fy 2022-23, the Holding company has discontinued its business operation of LED Lighting. Consequently, LED Lighting's operations have been recognised as discontinued operations. During the fy 2022-23, the Board of M/s Indiabulls Pharmacare Limited had discontinued its business operations. Consequently, the business has been recognised as discontinued operations. Previous year/ period figures have been regrouped/reclassified wherever considered necessary. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 270600000.00 30600000.00 301200000.00 112700000.00 0.00 0.00 40100000.00 30000000.00 97600000.00 50200000.00 330600000.00 -29400000.00 0.00 -29400000.00 22100000.00 -7900000.00 14200000.00 0.00 -43600000.00 -6800000.00 0.00 -6800000.00 0.00 -50400000.00 4700000.00 -45700000.00 0.00 0.00 0.00 0.00 396700000.00 2 -0.22 -0.22 -0.03 -0.03 -0.25 -0.25 0.00 0.00 0.00 Other Expenses 30500000.00 Other Expenses 50200000.00 0.00 1069200000.00 0.00 0.00 7000000.00 8500000.00 0.00 0.00 0.00 0.00 0.00 402900000.00 9900000.00 412800000.00 6000000.00 115700000.00 1619200000.00 5000000.00 104300000.00 280200000.00 84800000.00 12700000.00 145400000.00 3050100000.00 3677500000.00 0.00 140900000.00 3823400000.00 19000000.00 0.00 5461600000.00 396700000.00 2268100000.00 2664800000.00 2664800000.00 278700000.00 0.00 1200000.00 279900000.00 2800000.00 0.00 0.00 0.00 282700000.00 2247900000.00 38400000.00 98900000.00 2385200000.00 15500000.00 100000.00 45800000.00 0.00 2446600000.00 67500000.00 0.00 2796800000.00 5461600000.00 Discontinued -1300000.00 Equipment renting services 103600000.00 Financing and related activities 16700000.00 Management and maintenance services 0.00 Discontinued -1000000.00 Equipment renting services 232300000.00 Financing and related activities 38300000.00 Management and maintenance services 0.00 119000000.00 269600000.00 0.00 0.00 119000000.00 269600000.00 Discontinued -3200000.00 Equipment renting services 700000.00 Financing and related activities -11200000.00 Management and maintenance services 8000000.00 Discontinued -6800000.00 Equipment renting services 11700000.00 Financing and related activities -14900000.00 Management and maintenance services 0.00 -5700000.00 -10000000.00 6400000.00 8800000.00 20500000.00 17400000.00 -32600000.00 -36200000.00 Discontinued 19000000.00 Equipment renting services 1316800000.00 Financing and related activities 637600000.00 Management and maintenance services 42700000.00 2016100000.00 3438700000.00 5454800000.00 Discontinued 67500000.00 Equipment renting services 115100000.00 Financing and related activities 327700000.00 Management and maintenance services 12100000.00 522400000.00 2274400000.00 2796800000.00 26500000.00 9400000.00 20300000.00 0.00 -2238600000.00 0.00 0.00 247500000.00 0.00 -47200000.00 0.00 -2900000.00 0.00 97600000.00 0.00 24400000.00 0.00 -30300000.00 0.00 0.00 0.00 500000.00 0.00 0.00 0.00 0.00 -23500000.00 0.00 0.00 -1917300000.00 -1946700000.00 0.00 13000000.00 0.00 -1900000.00 0.00 -1957800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 105500000.00 18000000.00 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 77000000.00 0.00 -10500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2462600000.00 499500000.00 0.00 2000000.00 0.00 13200000.00 0.00 0.00 1947900000.00 -20400000.00 0.00 -20400000.00 105200000.00 84800000.00 4600000.00 4600000.00 -100000.00 -100000.00