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unitRef="pure">0.0012</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Consolidated Accounts &lt;BR&gt; 
Notes:		 &lt;BR&gt; 
		 &lt;BR&gt; 
(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 11th August 2025. &lt;BR&gt; 
 &lt;BR&gt; 
(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. &lt;BR&gt; 
 &lt;BR&gt; 
(iii) The Group operates in only one business segment i.e. Offshore Drilling. &lt;BR&gt; 
 &lt;BR&gt; 
(iv) Clause 52 (6) of LODR disclosure – The Parent Company hasn’t redeemed its non-convertible redeemable preference shares amounting to INR 2,810 Million on due dates and paid no dividend. &lt;BR&gt; 
 &lt;BR&gt; 
(v) The Parent Company and its Foreign Subsidiary 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 these results, the Management is in discussions with its lenders to obtain approval for and implementation of an appropriate debt resolution plan.  However, the Group 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 consolidated financial results of the Group for the year ended 30th June 2025 is still appropriate after taking into consideration of the above actions and measures. &lt;BR&gt; 
 &lt;BR&gt; 
(vi) The Standalone Financial results are as under : &lt;BR&gt; 
 &lt;BR&gt; 
(vi) The Standalone Financial results are as under : &lt;BR&gt; 
 &lt;BR&gt; 
 &lt;BR&gt; 
Particulars  Quarter ended 30 jun 2025    Quarter31, Mar 2025 Quarter ended 30.06.2024 year ended 31.03.25 Total Income    281.73                                  289.86                458.34          3095.46 &lt;BR&gt; 
Profit before Tax  55.95                               30.16                 60.63          1701.08 &lt;BR&gt; 
Total Comprehensive Income   40.19           29.75               57.36            1692.76 &lt;BR&gt; 
                                                                             &lt;BR&gt; 
 &lt;BR&gt; 
(vii) The Standalone financial results of the Company for the aforesaid period can be viewed on its website at www.abanoffshore.com &lt;BR&gt; 
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