AHL2023-07-012023-09-30 AHL2023-07-012023-09-30 AHL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member AHL2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member AHL2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543712 AHL NOTLISTED Abans Holdings Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-11-02 INR Lakhs Half yearly 13:15:00 15:00:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Single segment 0 2023-07-01 2023-09-30 Unaudited Standalone 122102000.00 45000.00 122147000.00 0.00 117780000.00 0.00 35102000.00 -7000.00 0.00 3432000.00 156307000.00 -34160000.00 0.00 -34160000.00 0.00 -8598000.00 -8598000.00 0.00 -25562000.00 0.00 0.00 0.00 0.00 -25562000.00 0.00 -25562000.00 0.00 0.00 100292000.00 2 0.51 0.50 0.00 0.00 0.51 0.50 0.00 0.00 0.00 The above unaudited financial results have been prepared in accordance with regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The above unaudited financial results are prepared to comply in all material respect in accordance with Indian Accounting Standard (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued there under. These unaudited standalone financial results were duly reviewed by the Audit Committee and were approved in the Board Meeting held on November 09, 2023. Pursuant to Abans Holding Limited Employee Stock Option Plan 2023, stock options convertible into 14,98,100 equity shares of face value 2 each were granted to eligible employees at an exercise price of 2. During the current quarter, an expense amounting to 345.85 lakhs was recognized as an expense under the head employee benefits expense in line with the accounting treatment suggested by Ind AS 102 Share-based Payment. During the quarter, no equity shares have been allotted in accordance with the company’s employee stock option plan. As per Ind AS 108 Operating Segments, Segment has been disclosed in consolidated financial results, hence no separate disclosure has been given in standalone financial results of the company. The information contained in this statement shall also be available on Company’s Website www.abansholdings.com as also on the website of the Stock Exchanges viz. BSE Limited www.bseindia.com. and National Stock Exchange of India Limited www.nseindia.com Figures are regrouped, rearranged and reclassified wherever necessary. Figures are rounded off to the nearest INR value in Lakhs. Figures for the half year ended September 30, 2022 are the balancing figure between the audited figures for the year ended march 31, 2023 and the published limited reviewed figures of third and fourth quarter of the financial year 2022-23. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 126846000.00 106000.00 126952000.00 0.00 117780000.00 0.00 35462000.00 1000.00 0.00 5776000.00 159019000.00 -32067000.00 0.00 -32067000.00 0.00 -12959000.00 -12959000.00 0.00 -19108000.00 0.00 0.00 0.00 0.00 -19108000.00 0.00 -19108000.00 0.00 0.00 100292000.00 2 0.38 0.37 0.00 0.00 0.38 0.37 0.00 0.00 0.00 Other Expenses 3432000.00 Other Expenses 5776000.00 2000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 980650000.00 0.00 0.00 0.00 980650000.00 12959000.00 0.00 993611000.00 0.00 0.00 123530000.00 3747000.00 0.00 0.00 196000.00 127473000.00 1182000.00 7114000.00 135769000.00 0.00 0.00 1129380000.00 100292000.00 1028486000.00 1128778000.00 1128778000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190000.00 190000.00 86000.00 326000.00 0.00 0.00 602000.00 0.00 0.00 602000.00 1129380000.00 0.00 0.00 -84937000.00 0.00 0.00 0.00 0.00 0.00 0.00 -126000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34585000.00 0.00 0.00 0.00 0.00 0.00 0.00 -50478000.00 -82545000.00 0.00 0.00 0.00 1082000.00 0.00 -83627000.00 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 -80381000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 80381000.00 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 -3246000.00 0.00 -3246000.00 6993000.00 3747000.00 0.00 0.00 0.00 0.00