Integrated Filing (Finance) Ind AS

Abans Enterprises limited

General Information
BSE Scrip code	512165
NSE Symbol*	NOTLISTED
MSEI Symbol *	ABANS
ISIN*	INE365O01028
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Segment reporting as per Ind-As 108 is not applicable as management has determined that the group is involved in activity of trading either in physical commodities or derivatives in exchanges with other allied activities and operates under single chief operating decision maker.
Start date of board meeting	12-05-2026
Start time of board meeting	17:00:00
End date of board meeting	12-05-2026
End time of board meeting	18:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	05-02-2026
Indicate Company website link for updated RPT policy of the Company	https://abansenterprises.com/assets/Files/3.%20Policy%20on%20determining%20materiality%20of%20and%20dealing%20with%20related%20party%20transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Textual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1,876.39	1,876.39
	Other income	87.98	330.47
	Total income	1,964.37	1,964.37
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1,592.51	5,415.66
(d)	Employee benefit expense	20.80	20.80
(e)	Finance costs	93.33	401.81
(f)	Depreciation, depletion and amortisation expense	38.07	38.07
(g)	Other Expenses
1	Other Expenses	75.11	282.57
	Total other expenses	75.11	282.57
	Total expenses	1,819.82	1,819.82
3	Total profit before exceptional items and tax	144.55	192.16
4	Exceptional items	0.00	0.00
5	Total profit before tax	144.55	192.16
6	Tax expense
7	Current tax	4.72	4.72
8	Deferred tax	45.49	43.96
9	Total tax expenses	40.77	40.77
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	103.78	103.78
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	103.78	158.16
17	Other comprehensive income net of taxes	1.86	1.86
18	Total Comprehensive Income for the period	101.92	160.02
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1,394.98	1,394.98
	Face value of equity share capital	2	2
22	Reserves excluding revaluation reserve		826.72
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.15	-0.23
	Diluted earnings (loss) per share from continuing operations	0.15	0.15
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.15	-0.23
	Diluted earnings (loss) per share from continuing and discontinued operations	0.15	0.15
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain/(loss) on defined benefit plan	2.49	2.49
	Total Amount of items that will not be reclassified to profit and loss	2.49	2.49
2	Income tax relating to items that will not be reclassified to profit or loss	0.63	0.63
3	Amount of items that will be reclassified to profit and loss
No records available
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	174.93
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	1,744.46
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets
1	Right to use assets	311.58
2	Other non-current financial assets	28.70
	Total of other non-current financial assets	340.28
	Total non-current financial assets	2,084.74
	Deferred tax assets (net)	26.23
	Other financial assets
	Total of other non-current assets
	Total non-current assets	2,285.90
2	Current assets
	Inventories	99.06
	Current financial asset
	Current investments	88.90
	Trade receivables, current	31.16
	Cash and cash equivalents	253.83
	Bank balance other than cash and cash equivalents	468.88
	Loans, current	0.00
	Other current financial assets
1	Other current financial assets	15.74
	Total of Other current financial assets	15.74
	Total current financial assets	858.51
	Current tax assets (net)	41.49
	Other current assets
1	Other current assets	90.60
	Total of other current assets	90.60
	Total current assets	1,089.66
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	3,375.56
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1,394.98
	Other equity	826.72
	Total equity attributable to owners of parent	2,221.70
	Non controlling interest
	Total equity	2,221.70
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	47.48
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities
1	Other non-current financial liabilities	249.73
	Total of other non-current financial liabilities	249.73
	Total non-current financial liabilities	297.21
	Provisions, non-current	3.11
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	300.32
	Current liabilities
	Current financial liabilities
	Borrowings, current	473.26
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other current financial liabilities
1	Derivative Financial Instrument	5.01
2	Other current financial liabilities	71.09
	Total of other current financial liabilities	76.10
	Total current financial liabilities	549.36
	Other current liabilities
1	Other current liabilities	304.04
	Total of other current liabilities	304.04
	Provisions, current	0.14
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	853.54
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1,153.86
	Total equity and liabilites	3,375.56
	Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	192.16
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	379.09
	Adjustments for decrease (increase) in inventories	5,415.66
	Adjustments for decrease (increase) in trade receivables, current	15.84
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	210.94
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	0.00
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	0.00
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	251.35
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	54.75
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	258.50
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	54.85
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	68.04
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	6,160.34
	Net cash flows from (used in) operations	5,968.18
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	188.47
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	5,779.71
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	0.00
	Purchase of property, plant and equipment	0.00
	Proceeds from sales of investment property	0.00
	Purchase of investment property	145.04
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	1,033.85
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	258.50
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	1,052.99
	Net cash flows from (used in) investing activities	2,200.30
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	7,423.66
	Payments of lease liabilities	37.65
	Dividends paid	0.00
	Interest paid	379.09
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	67.91
	Net cash flows from (used in) financing activities	7,908.31
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	71.70
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	71.70
	Cash and cash equivalents cash flow statement at beginning of period	182.13
	Cash and cash equivalents cash flow statement at end of period	253.83

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
1	Abans Enterprises Ltd	Abans Alternative Fund Managers LLP	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
2	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	500.00	NA			1.11	0.00	0.00
3	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Cross Charge Income	25.00	NA			2.30	0.00	0.00
4	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Sale of Financial Instruments	1,00,000.00	NA			568.66	0.00	0.00
5	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Warehouse Charges	50.00	NA			12.47	0.00	0.00
6	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			7.52	0.00	0.00
7	Abans Enterprises Ltd	Abans Capital Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
8	Abans Enterprises Ltd	Abans Commodities (I) Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
9	Abans Enterprises Ltd	Abans Creations Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
10	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Cross Charge Expense	25.00	NA			0.53	0.00	0.00
11	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Interest paid		1,000.00	NA			220.26	11.56	0.87
12	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Loan		2,00,000.00	NA			24,680.50	2,707.40	460.00					Loan	11.00%	12 months	Unsecured	Business purpose
13	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Expense	15.00	NA			5.50	0.00	0.00
14	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Loan		0.00	NA			26,927.90	0.00	0.00					Loan	11.00%	12 months	Unsecured	Business purpose
15	Abans Enterprises Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			7.52	0.00	0.00
16	Abans Enterprises Ltd	Abans Financial Services Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			1.88	0.00	0.00
17	Abans Enterprises Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			1.88	0.00	0.00
18	Abans Enterprises Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			2.40	0.00	0.00
19	Abans Enterprises Ltd	Abans Investment trust	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
20	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Any other transaction	Cross Charge Income	0.00	NA			4.72	0.00	0.00
21	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Any other transaction	Cross Charge Expense	0.00	NA			0.57	0.00	0.00
22	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Interest received		0.00	NA			93.38	0.00	0.00
23	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Loan		0.00	NA			27,485.00	15.00	0.00					Loan	11.00%	12 Months	Unsecured	Business purpose
24	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Loan		0.00	NA			27,500.00	0.00	0.00					Loan	11.00%	12 Months	Unsecured	Business purpose
25	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Any other transaction	Rent Income	15.00	NA			7.52	0.00	0.00
26	Abans Enterprises Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			1.88	0.00	0.00
27	Abans Enterprises Ltd	Abans Realty & Infrastructure Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
28	Abans Enterprises Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			7.52	0.00	0.00
29	Abans Enterprises Ltd	Abhishek Bansal	Key management personnel	Any other transaction	Rent Expenses	15.00	NA			0.18	0.00	0.00
30	Abans Enterprises Ltd	Abhishek Bansal	Key management personnel	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
31	Abans Enterprises Ltd	Lifesurge Trading Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.94	0.00	0.00
32	Abans Enterprises Ltd	Splendid International Ltd	Subsidiary	Interest received		0.00	NA			2.26	20.37	0.00
33	Abans Enterprises Ltd	Splendid International Ltd	Subsidiary	Loan		0.00	NA			221.68	0.00	0.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
34	Abans Enterprises Ltd	Zicuro Technologies Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	15.00	NA			0.52	0.00	0.00
35	Abans Gems and Jewels Trading FZC	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	0.00	NA			3.81	0.00	0.00
36	Abans Gems and Jewels Trading FZC	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Interest paid		0.00	NA			9.74	0.00	0.00
37	Abans Gems and Jewels Trading FZC	Abans Investment Manager Mauritius	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Trader Service Income	0.00	NA			0.11	0.00	0.00
38	Abans Gems and Jewels Trading FZC	Corporate Avenue Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Transaction fees & Monthly Charges	0.00	NA			23.83	0.00	0.00
39	Abans Jewels Ltd	Abans Alternative Fund Managers LLP	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
40	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	0.00	NA			209.84	0.00	0.00
41	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Purchase of Financial Instruments	1,00,000.00	NA			3,524.82	0.00	0.00
42	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Purchase of goods or services		4,00,000.00	NA			59,425.93	6,853.30	0.00
43	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Cross Charge Income	0.00	NA			0.65	0.00	0.00
44	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			5.50	0.00	0.00
45	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Sale of Financial Instruments	2,00,000.00	NA			9,078.19	0.00	0.00
46	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Sale of goods or services		4,00,000.00	NA			2,28,859.89	1.10	0.00
47	Abans Jewels Ltd	Abans Capital Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
48	Abans Jewels Ltd	Abans Commodities (I) Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
49	Abans Jewels Ltd	Abans Creations Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.34	0.00	0.00
50	Abans Jewels Ltd	Abans Enterprises Ltd	Holding company	Any other transaction	Rent Income	0.00	NA			5.50	0.00	0.00
51	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Interest paid		0.00	NA			228.90	15.38	8.62
52	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Cross Charge Expense	0.00	NA			7.19	0.00	0.00
53	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Loan		3,00,000.00	NA			1,44,261.40	4,986.30	5,185.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
54	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Purchase of Financial Instruments	1,00,000.00	NA			6,047.94	0.00	0.00
55	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent expense	0.00	NA			5.50	0.00	0.00
56	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			5.50	0.00	0.00
57	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Loan		0.00	NA			1,44,062.70	0.00	0.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
58	Abans Jewels Ltd	Abans Finance Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Sale of Financial Instruments	1,00,000.00	NA			5,058.81	0.00	0.00
59	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Purchase of Financial Instruments	1,00,000.00	NA			23,501.61	0.00	0.00
60	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Purchase of goods or services		4,00,000.00	NA			45,688.62	3,553.55	3,933.67
61	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			1.37	0.00	0.00
62	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Sale of Financial Instruments	2,00,000.00	NA			7,662.13	0.00	0.00
63	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Sale of goods or services		4,00,000.00	NA			23,274.50	0.00	0.00
64	Abans Jewels Ltd	Abans Gems and Jewels trading FZE	Subsidiary	Interest received		0.00	NA			116.09	94.95	0.00
65	Abans Jewels Ltd	Abans Gems and Jewels trading FZE	Subsidiary	Loan		0.00	NA			4,173.91	0.00	0.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
66	Abans Jewels Ltd	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	0.00	NA			13.99	0.00	0.00
67	Abans Jewels Ltd	Abans Financial Services Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			1.37	0.00	0.00
68	Abans Jewels Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Discount on issue of Securities	0.00	NA			9.41	0.00	0.00
69	Abans Jewels Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Securities redeemed during the period	0.00	NA			2.00	0.00	0.00
70	Abans Jewels Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Finance Cost on Securities	0.00	NA			0.23	0.00	0.00
71	Abans Jewels Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
72	Abans Jewels Ltd	Abans Investment Managers Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Securities issued during the period	0.00	NA			294.00	0.00	0.00
73	Abans Jewels Ltd	Abans Investment trust	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
74	Abans Jewels Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			1.37	0.00	0.00
75	Abans Jewels Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Purchase of goods or services		4,00,000.00	NA			6,004.46	0.24	0.00
76	Abans Jewels Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Finance Cost on Securities	0.00	NA			0.27	0.00	0.00
77	Abans Jewels Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Sale of goods or services		4,00,000.00	NA			11,376.18	4,052.56	885.55
78	Abans Jewels Ltd	Abans Realty & Infrastructure Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Finance Cost on Securities	0.00	NA			23.27	0.00	0.00
79	Abans Jewels Ltd	Abans Realty & Infrastructure Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Expense	0.00	NA			4.26	0.00	0.00
80	Abans Jewels Ltd	Abans Realty & Infrastructure Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
81	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	0.00	NA			3.04	0.00	0.00
82	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Purchase of Financial Instruments	1,00,000.00	NA			1,114.63	0.00	0.00
83	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Purchase of goods or services		4,00,000.00	NA			1,199.36	1,101.10	0.00
84	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			5.50	0.00	0.00
85	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Sale of Financial Instruments	1,00,000.00	NA			1,002.86	0.00	0.00
86	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Sale of goods or services		4,00,000.00	NA			2,78,503.49	0.00	0.00
87	Abans Jewels Ltd	Abhishek Bansal	Key management personnel	Any other transaction	Rent Expense	0.00	NA			0.30	0.00	0.00
88	Abans Jewels Ltd	Abhishek Bansal	Key management personnel	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
89	Abans Jewels Ltd	Lifesurge Trading Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Purchase of goods or services		4,00,000.00	NA			435.90	1,649.17	348.89
90	Abans Jewels Ltd	Lifesurge Trading Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			0.68	0.00	0.00
91	Abans Jewels Ltd	Shriyam Bansal	Key management personnel	Sale of goods or services		0.00	NA			631.87	0.00	146.76
92	Abans Jewels Ltd	Zicuro Technologies Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Rent Income	0.00	NA			1.11	0.00	0.00
93	Splendid International Ltd	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Brokerage Expense and allied activities	500.00	NA			5.21	0.00	0.00
94	Abans Enterprises Ltd	Abhishek Bansal	Key management personnel	Any other transaction	Personal Guartee	20,000.00	NA			0.00	2,000.00	0.00
95	Abans Enterprises Ltd	Splendid International Ltd	Subsidiary	Investment		0.00	NA			0.00	37.17	37.17
96	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Interest received		0.00	NA			0.00	52.36	26.15
97	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Investment		0.00	NA			0.00	1,707.30	1,707.30
98	Abans Enterprises Ltd	Splendid International Ltd	Subsidiary	Loan		0.00	NA			0.00	220.88	0.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
99	Abans Gems and Jewels Trading FZC	Corporate Avenue Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Other receivable	0.00	NA			0.00	2.72	3.03
100	Abans Gems and Jewels Trading FZC	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Payable to broker	0.00	NA			0.00	1,943.60	4,798.82
101	Splendid International Ltd	Corporate Avenue Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Other Current Asset (Wallet balance)	0.00	NA			0.00	1.26	1.35
102	Splendid International Ltd	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Broker balance	0.00	NA			0.00	418.81	241.28
103	Abans Jewels Ltd	Abans Gems and Jewels trading FZE	Subsidiary	Loan		0.00	NA			0.00	4,064.10	0.00					Loan	11.00%	12 Months	Unsecured	Business Purpose
104	Abans Jewels Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Margin balance receivable from broker	0.00	NA			0.00	2,051.26	402.86
105	Abans Jewels Ltd	Abans Global Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Margin balance receivable from broker	0.00	NA			0.00	583.24	5,921.63
106	Abans Jewels Ltd	Abans Investment Managers Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	44.00	8.00
107	Abans Jewels Ltd	ABANS INVESTMENT TRUST-ABANS STRUCTURED NOTES FUND-2	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	537.00	537.00
108	Abans Jewels Ltd	ABANS INVESTMENT TRUST-ABANS STRUCTURED NOTES FUND-1	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	483.00	483.00
109	Abans Jewels Ltd	Abans Realty & Infrastructure Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	591.00	1,024.00
110	Abans Jewels Ltd	Abans Securities Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Margin balance receivable from broker	0.00	NA			0.00	212.67	204.46
111	Abans Jewels Ltd	PAWANKUMAR KANWATIA	Relatives of KMP	Any other transaction	Debentures	0.00	NA			0.00	8.00	8.00
112	Abans Jewels Ltd	Abans Commodities (I) Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	44.00	29.00
113	Abans Jewels Ltd	Abans Financial Services Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	611.00	0.00
114	Abans Jewels Ltd	Abans Metals Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	700.00	20.00
115	Abans Jewels Ltd	Abans Fintrade Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Any other transaction	Debentures	0.00	NA			0.00	0.00	611.00
116	Abans Jewels Ltd	Abans Gems and Jewels trading FZE	Subsidiary	Investment		0.00	NA			0.00	34.43	34.43
117	Abans Enterprises Ltd	Abans Broking Services Pvt Ltd	Enterprises owned or significantly influenced by key management personnel or their relatives.	Sale of goods or services		4,00,000.00	NA			0.00	672.63	0.00
118	Abans Enterprises Ltd	Abans Jewels Ltd	Subsidiary	Purchase of goods or services		0.00	NA			0.00	0.00	300.30
Total value of transaction during the reporting period										11,13,657.02