ABAN2023-10-012023-12-31 ABAN2023-10-012023-12-31 ABAN2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member ABAN2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member ABAN2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member ABAN2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member ABAN2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523204 ABAN NA Aban Offshore Limited Equity 2023-04-01 2024-03-31 2024-02-09 2024-01-30 INR Millions Third quarter 11:30:00 15:15:00 2024-02-09 2024-02-09 false Not applicable Single segment OFFSHORE OIL DRILLING 2023-10-01 2023-12-31 Unaudited Consolidated 942920000.00 121820000.00 1064740000.00 65130000.00 0.00 0.00 219130000.00 2741450000.00 224130000.00 1053090000.00 4302930000.00 -3238190000.00 0.00 -3238190000.00 20770000.00 6240000.00 27010000.00 0.00 -3265200000.00 0.00 0.00 0.00 -2740000.00 -3267940000.00 -1030860000.00 -4298800000.00 0.00 0.00 0.00 0.00 116730000.00 2 -56.00 -56.00 0.00 0.00 -56.00 -56.00 (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 9th February 2024 (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. (iii) The Group operates in only one business segment i.e. Offshore Drilling. (iv) The Consolidated financial results have been subjected to limited review by the statutory auditors of the Company. (v) Clause 52 (6) of LODR disclosure – The Parent Company hasn’t redeemed its 281 million non-convertible redeemable preference shares on due dates aggregating to Rs.2810 Million and has not paid Dividend. (vi) The Standalone Financial Results are as under: Particulars Quarter ended Quarter ended Quarter ended Nine months Ended 31.12.2023 30.09.2023 31.12.2022 31.12.2023 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Total Income 222.41 194.84 199.74 681.07 Profit / (Loss) before tax (815.36) (546.59) (234.27) (2,028.43) Total comprehensive (Loss) (821.60) (546.57) (248.15) (2,066.03) / Income for the period Nine months ended Year ended 31.12.2022 31.12.2023 (Unaudited) (Audited) Total Income 684.61 908.96 Profit / (Loss) before tax 41.29 (1011.38) Total comprehensive (Loss) (32.19) (1157.49) / Income for the period (vii) The Standalone financial results of the Company for the aforesaid period can be viewed on its website at www.abanoffshore.com Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 2621970000.00 380890000.00 3002860000.00 225040000.00 0.00 0.00 663610000.00 8150250000.00 664060000.00 2951460000.00 12654420000.00 -9651560000.00 0.00 -9651560000.00 85050000.00 37600000.00 122650000.00 0.00 -9774210000.00 0.00 0.00 0.00 -2740000.00 -9776950000.00 -2238590000.00 -12015540000.00 0.00 0.00 0.00 0.00 116730000.00 2 -167.53 -167.53 0.00 0.00 -167.53 -167.53 IMPAIRMENT LOSS OF RECEIVABLES /BAD DEBTS 725820000.00 OTHER EXPENDITURE 327270000.00 IMPAIRMENT LOSS OF RECEIVABLES /BAD DEBTS 1612990000.00 OTHER EXPENDITURE 1338470000.00