Integrated Filing — IndAS



General information about company
Scrip Code 523204
NSE Symbol ABAN
MSEI Symbol NA
ISIN INE421A01028
Name of company ABAN OFFSHORE LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment DRILLING SERVICES
Start date and time of board meeting 11-Aug-2025   10:00:00
End date and time of board meeting 11-Aug-2025   11:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1144200000
Other income 18150000
Total income 1162350000
2 Expenses
(a) Cost of materials consumed 77000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 173150000
(e) Finance costs 2797960000
(f) Depreciation, depletion and amortisation expense 37230000
(f) Other Expenses
1 Amortisation contract assets 201590000 201590000
2 Other expenditure 339520000 339520000
Total other expenses 541110000
Total expenses 3626450000
3 Total profit before exceptional items and tax -2464100000
4 Exceptional items 0
5 Total profit before tax -2464100000
6 Tax expense
7 Current tax 48260000
8 Deferred tax 15760000
9 Total tax expenses 64020000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -2528120000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -2528120000
17 Other comprehensive income net of taxes 157210000
18 Total Comprehensive Income for the period -2370910000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 116730000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -43.32
Diluted earnings (loss) per share from continuing operations -43.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -43.32
Diluted earnings (loss) per share from continuing and discontinued operations -43.32
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio 0.0012
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Consolidated Accounts nNotes:tt ntt n(i) The unaudited Consolidated financial results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their meeting held on 11th August 2025. n n(ii) The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting principles and policies to the extent applicable. n n(iii) The Group operates in only one business segment i.e. Offshore Drilling. n n(iv) Clause 52 (6) of LODR disclosure – The Parent Company hasn’t redeemed its non-convertible redeemable preference shares amounting to INR 2,810 Million on due dates and paid no dividend. n n(v) The Parent Company and its Foreign Subsidiary has defaulted on payment of their borrowings which have fallen due and have breached the covenants of their borrowings which give the lenders the right to demand the related borrowings be due and payable immediately. As of the date of these results, the Management is in discussions with its lenders to obtain approval for and implementation of an appropriate debt resolution plan. However, the Group will continue to be in operation in the foreseeable future. The Management believes that the use of the going concern assumption on the preparation of the unaudited consolidated financial results of the Group for the year ended 30th June 2025 is still appropriate after taking into consideration of the above actions and measures. n n(vi) The Standalone Financial results are as under : n n(vi) The Standalone Financial results are as under : n n nParticulars Quarter ended 30 jun 2025 Quarter31, Mar 2025 Quarter ended 30.06.2024 year ended 31.03.25 Total Income 281.73 289.86 458.34 3095.46 nProfit before Tax 55.95 30.16 60.63 1701.08 nTotal Comprehensive Income 40.19 29.75 57.36 1692.76 n n n(vii) The Standalone financial results of the Company for the aforesaid period can be viewed on its website at www.abanoffshore.com n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -157210000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 157210000