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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">(i) The unaudited Consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 5th August 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.      (iii) The Group operates in only one business segment i.e. Offshore Drilling.      (iv) In respect of the Non-Current Assets held for sale of the Parent Company viz. the Floating Production Unit was sold and delivered to the buyer on 6th May 2024.  The excess of the sale proceeds over the carrying value of this Non-current asset held for sale amounting to Rs.163.25 million is considered as “other income” in the financial results for the period      (v) The Consolidated financial results have been subjected to limited review by the statutory auditors of the Company.       (vi) Clause 52 (6) of LODR disclosure – The Parent Company hasn’t redeemed its non-convertible redeemable preference shares (INR 2,810 Million) on due dates and paid no dividend.      (vii) The Standalone Financial results are as under:      Particulars                             Quarter ended  Quarter ended  Quarter ended  Year ended                                                  30.06.2024                  31.03.2024  30.06.2023   31.03.2024                                                (Unaudited)                (Audited)                  (Unaudited)     (Audited)           Total Income                                    458.34                      323.13   263.82                1,004.20    Profit / (Loss) before tax                      60.63                     (763.72)  (666.48)               (2,792.16)   Total comprehensive income for the period  57.36   (764.14)   (697.86)             (2,830.18)         (viii) The Standalone financial results of the Company for the aforesaid period can be viewed on its website at www.abanoffshore.com</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">INVENTORY WRITTEN DOWN</in-bse-fin:DescriptionOfOtherExpenses>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses03D">OTHER EXPENDITURE</in-bse-fin:DescriptionOfOtherExpenses>
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