ABAN2024-01-012024-03-31 ABAN2024-01-012024-03-31 ABAN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member ABAN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member ABAN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses03Member ABAN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member ABAN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member ABAN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses03Member ABAN2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523204 ABAN NOTLISTED Aban Offshore Limited Equity 2023-04-01 2024-03-31 2024-05-27 2024-05-17 INR Millions Yearly 11:15:00 14:05:00 2024-05-27 2024-05-27 true Cash Flow Indirect Statement on impact of audit qualification Single segment DRILLING SERVICES 2024-01-01 2024-03-31 Audited Consolidated 1374680000.00 99890000.00 1474570000.00 176060000.00 0.00 0.00 240540000.00 2770520000.00 134400000.00 1457180000.00 4778700000.00 -3304130000.00 0.00 -3304130000.00 84250000.00 30000.00 84280000.00 0.00 -3388410000.00 0.00 0.00 0.00 -13020000.00 -3401430000.00 -334480000.00 -3735910000.00 0.00 0.00 0.00 0.00 116730000.00 2 -58.28 -58.28 0.00 0.00 -58.28 -58.28 0.00 0.00 0.00 (i) 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. (ii) The above Consolidated financial results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their meeting held on 27th May 2024 (iii) The above Consolidated financial results were audited by the Statutory Auditors. (iv) In respect of the Non-Current Assets held for sale, during the year 2023-24, the Parent Company entered into a Sale and Purchase Agreement (SPA) for sale of the Floating Production Unit (FPU)along with inventory on board the FPU. The sale isn’t concluded as on 31st March 2024 pending completion of certain formalities. (v) The Group operates in only one business segment i.e. Offshore Drilling. (vi) Clause 52 (6) of LODR disclosure – The Parent Company hasn’t redeemed its non-convertible redeemable preference shares on due dates and paid no dividend. (vii) The figures for the quarter ended 31st March 2024 and 31st March 2023 are balancing figures between the audited figures in respect of the full financial year and published year to date figures upto the third quarter of the respective financial year. (viii) The standalone financial results are as under: (ix) 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 2024-03-31 Audited Consolidated 3996650000.00 480780000.00 4477430000.00 465700000.00 0.00 0.00 904150000.00 10920770000.00 495800000.00 4646720000.00 17433140000.00 -12955710000.00 0.00 -12955710000.00 169300000.00 37630000.00 206930000.00 0.00 -13162640000.00 0.00 0.00 0.00 -15770000.00 -13178410000.00 -2573070000.00 -15751480000.00 0.00 0.00 0.00 0.00 116730000.00 2 -209150180000.00 -225.81 -225.81 0.00 0.00 -225.81 -225.81 0.00 0.00 0.00 AMORTISATION OF CONTRACT ASSETS 172940000.00 IMPAIRMENT LOSS OF RECEIVABLES/ BAD DEBTS (NET OF IMPAIREMENT REVERSAL) 705220000.00 OTHER EXEPNDITURE 579020000.00 AMORTISATION OF CONTRACT ASSETS 475600000.00 IMPAIRMENT LOSS OF RECEIVABLES/ BAD DEBTS (NET OF IMPAIREMENT REVERSAL) 2318220000.00 OTHER EXEPNDITURE 1852900000.00 0.00 2992550000.00 130590000.00 0.00 0.00 3698210000.00 0.00 0.00 0.00 219780000.00 321560000.00 1700410000.00 2241750000.00 426720000.00 490000.00 9490310000.00 1120710000.00 0.00 1386430000.00 435070000.00 0.00 433290000.00 395670000.00 2650460000.00 0.00 1888890000.00 5660060000.00 0.00 0.00 15150370000.00 116730000.00 -238835920000.00 -238719190000.00 -238719190000.00 0.00 0.00 5100000.00 5100000.00 0.00 0.00 0.00 0.00 5100000.00 153078740000.00 3891870000.00 96860570000.00 253831180000.00 33280000.00 0.00 0.00 0.00 253864460000.00 0.00 0.00 253869560000.00 15150370000.00 10920770000.00 -154540000.00 -1679180000.00 0.00 0.00 0.00 -1220600000.00 395020000.00 0.00 584160000.00 0.00 -8450000.00 0.00 971400000.00 0.00 0.00 0.00 0.00 0.00 170570000.00 0.00 53360000.00 0.00 0.00 0.00 -2420000.00 0.00 2321160000.00 0.00 12244530000.00 -711180000.00 0.00 0.00 54070000.00 12250000.00 0.00 -669360000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6290000.00 170730000.00 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 -164440000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 207670000.00 0.00 0.00 0.00 8460000.00 0.00 0.00 -216130000.00 -1049930000.00 -30000.00 -1049960000.00 1485030000.00 435070000.00