5232042025-07-012025-09-305232042025-09-305232042025-03-315232042025-04-012025-09-305232042025-07-012025-09-30in-capmkt:OtherExpenses1Member5232042025-07-012025-09-30in-capmkt:OtherExpenses2Member5232042025-04-012025-09-30in-capmkt:OtherExpenses1Member5232042025-04-012025-09-30in-capmkt:OtherExpenses2Member5232042025-07-012025-09-30AuditorDomain15232042025-07-012025-09-30in-capmkt:AuditedMember5232042025-09-30in-capmkt:AuditedMember5232042025-07-012025-09-30in-capmkt:AdjustedMember5232042025-09-30in-capmkt:AdjustedMemberiso4217:INRxbrli:pureiso4217:INRxbrli:shares523204ABANNAINE421A01028ABAN OFFSHORE LIMITEDMain BoardEquity2025-04-012026-03-312025-11-102025-10-31INRMillionsQuarterlySecond quarterSingle segmentDRILLING SERVICES2025-11-1014:30:002025-11-1016:00:00trueCash Flow IndirectStatement on impact of audit qualification2025-07-012025-09-30UnauditedConsolidated1047740000285400001076280000124490000001717700002889400000385500007827600004006970000-29306900000-2930690000127910000158100001437200000-30744100000000-3074410000-9293300000-1236771000000001167300002-52.68-52.6800-52.68-52.6800.144101. Pursuant to petition filed by Punjab National Bank (‘Financial Creditor’) before the National Company Law Tribunal (‘NCLT’) Chennai bench, under Section 7 of the Insolvency and Bankruptcy Code, 2016 (‘the Code’) read with Rule 4 of the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016 (‘the Rules’), the NCLT admitted the petition and vide its order dated 01st September 2025 initiated Corporate Insolvency Resolution Process (‘CIRP’) against Aban Offshore Limited (‘Corporate Debtor / the Parent Company’). The NCLT appointed, vide its order dated 10th October 2025 Mr. Shailesh Bhalchandran Desai as the Interim Resolution Professional (‘IRP’). <BR> <BR> 2. The unaudited Consolidated financial results were reviewed and taken on record by the Board of Directors at their meeting held on 10th November 2025, which was chaired by Mr. Shailesh Bhalchandran Desai, the IRP. The IRP took on record the unaudited consolidated financial results on the basis of recommendation from the directors of the parent company. <BR> <BR> 3. Considering that the IRP taken over the management and control of the Parent Company with the objective of running it as going concern, the financial results continue to be prepared on going concern basis. <BR> <BR> 4. The unaudited consolidated financial results have 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. <BR> <BR> 5. The Group operates in only one business segment i.e. Offshore Drilling. <BR> <BR> 6. 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. <BR> <BR> 7. The unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Parent Company. <BR> <BR> 8. The Standalone Financial results are as under: <BR> 9. The IRP has signed the unaudited consolidated financial results solely for the purpose of ensuring compliance by the Parent Company with applicable laws, and subject to the following disclaimers: <BR> a. The IRP has signed the financials results in good faith and accordingly, no suit, prosecution or other legal proceedings shall lie against the IRP in terms of Section 233 of the Code; <BR> b. No Statement, fact, information (whether current or historical) or opinion contained therein should be construed as representation or warranty, express or implied, of the IRP; <BR> c. The IRP, in review of the financial results and while signing the financial results, has relied upon the assistance provided by the Directors and Management of the Parent Company. The unaudited consolidated financial results of the Parent Company for the quarter and six months ended 30th September 2025 have been taken on record by the IRP solely on the basis of and on relying on the certifications, representations and statements of the directors and the erstwhile management of the parent company. For all such information and data, the IRP has assumed that such information and data are in conformity with the Companies Act, 2013 and other applicable laws with respect to the preparation of the financial results and that they give a true and fair view of the position of the group as of the dates and period indicated therein. Accordingly, the IRP is not making any representations regarding accuracy, veracity or completeness of the data or information in the financial results. <BR> <BR> 10. The Standalone financial results of the Company for the aforesaid period can be viewed on its website at www.abanoffshore.com <BR> 2025-04-012025-09-30UnauditedConsolidated21919400004669000022386300002015000000034492000056873600007578000013238700007633430000-53948000000-5394800000176170000315800002077500000-56025500000000-5602550000-9136090000-1473864000000001167300002-96-9600-96-9600.74610Amortisation of Contract assets213600000Other Expenditure569160000Amortisation of Contract assets415190000Other Expenditure9086800002895100000123450000039402400002226700002891900002160320000267218000037228000010003250000125379000006300300001491510000084562000014405900004407750000076662000064281600000016431410000116730000-268875310000-2687585800000-26875858000000048900004890000162784140000019612600001961260000120380320000285125720000593800000285185100000285189990000164314100005687360000-103970000140480000000-350100000-142608000001733600000-94000004909700000000042457000003297000000000005002680000-39212000000124600001067500000-48641000000000000047000061000000000000000000000000140000000000000771000000000-7710000-49398000066530000-427450000191896000014915100009293300000913609000000-9293300000-9136090000UnauditedDisclaimer of opinionM/S. FORD RHODES PARKS & CO.LLPtrue2027-09-301076280000107628000040069800004006980000-3074410000-3074410000-52.68-52.681643141000016431410000285189990000285189990000-268758580000-268758580000Reji AbrahamNarayan Venkat RamananCompany is under IBCR SUBRAMANIANShailesh Desai,Interim Resolution ProfessionalChennai2025-11-10