| 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 | 05-02-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-01-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited | |
| 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 | 05-02-2026 | |
| Start time of board meeting | 16:20:00 | |
| End date of board meeting | 05-02-2026 | |
| End time of board meeting | 17:00:00 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | |
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 | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | Consolidated | ||
| 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 | 3,45,652.28 | 7,30,242.48 | ||
| Other income | 1,020.19 | 1,584.20 | ||
| Total income | 3,46,672.47 | 7,31,826.68 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 708.15 | 1,366.65 | |
| (b) | Purchases of stock-in-trade | 3,42,775.68 | 7,15,670.68 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 4,255.32 | 11,132.98 | |
| (d) | Employee benefit expense | 322.78 | 809.51 | |
| (e) | Finance costs | 400.43 | 881.27 | |
| (f) | Depreciation, depletion and amortisation expense | 88.18 | 213.26 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 797.39 | 1,538.50 | |
| 2 | Net gain on fair value changes | 7,333.26 | 0.00 | |
| Total other expenses | 8,130.65 | 1,538.50 | ||
| Total expenses | 3,48,170.55 | 7,31,612.85 | ||
| 3 | Total profit before exceptional items and tax | 1,498.08 | 213.83 | |
| 4 | Exceptional items | 0.00 | 0.00 | |
| 5 | Total profit before tax | 1,498.08 | 213.83 | |
| 6 | Tax expense | |||
| 7 | Current tax | 1,037.19 | 2,718.33 | |
| 8 | Deferred tax | 2,771.72 | 3,695.73 | |
| 9 | Total tax expenses | 1,734.53 | 977.40 | |
| 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 | 236.45 | 1,191.23 | |
| 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 | 236.45 | 1,191.23 | |
| 17 | Other comprehensive income net of taxes | 326.82 | 499.22 | |
| 18 | Total Comprehensive Income for the period | 563.27 | 1,690.45 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 236.45 | 1,191.23 | ||
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | 563.27 | 1,690.45 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | ||
| 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 | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.34 | 1.71 | ||
| Diluted earnings (loss) per share from continuing operations | 0.34 | 1.71 | ||
| 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 | 0.34 | 1.71 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.34 | 1.71 | ||
| 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 | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 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 | 1.64 | 1.64 |
| Total Amount of items that will not be reclassified to profit and loss | 1.64 | 1.64 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.41 | 0.41 |
| 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 | 328.05 | 500.45 |
| 5 | Total Other comprehensive income | ||
Amount in (Lakhs)
| Details of Impact of Audit Qualification | |||
| Whether results are audited or unaudited | Unaudited | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||
| Auditor's opinion | |||
| Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Consolidated results | true | ||
| Sr.No | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto |
| 1 | M/S CLASS & CO LLP | true | 31-03-2028 |
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 | ||||||||||||
| Name | Name | Relationship of the counterparty with the listed entity or its subsidiary | 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 | ||||||||||
| No records available | ||||||||||||||||||||||||