ABAN2024-10-012024-12-31 ABAN2024-10-012024-12-31 ABAN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member ABAN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member ABAN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member ABAN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member ABAN2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523204 ABAN NA Aban Offshore Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-03 INR Millions Third quarter 11:30:00 14:05:00 2025-02-11 2025-02-11 Not applicable Single segment DRILLING SERVICES 2024-10-01 2024-12-31 Unaudited Standalone 334990000.00 35060000.00 370050000.00 830000.00 0.00 0.00 28330000.00 162410000.00 36800000.00 166670000.00 395040000.00 -24990000.00 0.00 -24990000.00 0.00 9950000.00 9950000.00 0.00 -34940000.00 0.00 0.00 0.00 0.00 -34940000.00 0.00 -34940000.00 0.00 0.00 116730000.00 2 -0.59 -0.59 0.00 0.00 -0.59 -0.59 0.01 The unaudited financial results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors at their meeting held on 11th February 2025. (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 Company operates in only one business segment i.e. Offshore Drilling. (iv) The standalone financial results have been subjected to limited review by the statutory auditors of the Company. (v) Clause 52 (6) of LODR disclosure – The Company hasn’t redeemed its non-convertible redeemable preference shares on due dates and paid no dividend. Clause 52 (6) of LODR disclosure – The Company hasn’t redeemed its non-convertible redeemable preference shares amounting to INR 2,810 million on due dates and paid no dividend. (vi) The Company 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 this results, the Company is in discussions with its lenders to obtain approval for and implementation of an appropriate debt resolution plan. However, the Company 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 standalone financial results of the Company for the nine months period ended 31st December 2024 is still appropriate after taking into consideration of the above actions and measures Single segment 2024-04-01 2024-12-31 Unaudited Standalone 992950000.00 1812650000.00 2805600000.00 3900000.00 0.00 0.00 80330000.00 484110000.00 230020000.00 336320000.00 1134680000.00 1670920000.00 0.00 1670920000.00 0.00 7910000.00 7910000.00 0.00 1663010000.00 0.00 0.00 0.00 0.00 1663010000.00 0.00 1663010000.00 0.00 0.00 116730000.00 2 28.50 28.50 0.00 0.00 28.50 28.50 0.05 INVENTORY WRITE DOWN 0.00 OTHER EXPENDITURE 166670000.00 INVENTORY WRITE DOWN 54300000.00 OTHER EXPENDITURE 282020000.00