Integrated Filing (Finance) Ind AS

ABANS ENTERPRISES LIMITED

General Information
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	08-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-08-2025
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	First 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
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	08-08-2025
Start time of board meeting	16:15:00
End date of board meeting	08-08-2025
End time of board meeting	16:45:00
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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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	1,35,672.12	1,35,672.12
	Other income	216.13	216.13
	Total income	1,35,888.25	1,35,888.25
2	Expenses
(a)	Cost of materials consumed	267.12	267.12
(b)	Purchases of stock-in-trade	1,18,395.21	1,18,395.21
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	15,027.50	15,027.50
(d)	Employee benefit expense	246.14	246.14
(e)	Finance costs	196.23	196.23
(f)	Depreciation, depletion and amortisation expense	50.92	50.92
(g)	Other Expenses
1	Other Expenses	333.84	333.84
	Total other expenses	333.84	333.84
	Total expenses	1,34,516.96	1,34,516.96
	Total profit before exceptional items and tax	1,371.29	1,371.29
4	Exceptional items	0.00	0.00
5	Total profit before tax	1,371.29	1,371.29
6	Tax expense
7	Current tax	1,848.73	1,848.73
8	Deferred tax	945.36	(945.36)
9	Total tax expenses	903.37	903.37
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	467.92	467.92
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	467.92	467.92
17	Other comprehensive income net of taxes	2.11	(2.11)
18	Total Comprehensive Income for the period	465.81	465.81
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	467.92	467.92
	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	465.81	465.81
	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	2.00
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	0.67	0.67
	Diluted earnings (loss) per share from continuing operations	0.67	0.67
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0.00
	Diluted earnings (loss) per share from discontinued operations	0	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.67	0.67
	Diluted earnings (loss) per share from continuing and discontinued operations	0.67	0.67
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		01-04-2025	01-04-2025
Date of end of reporting period		30-06-2025	30-06-2025
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating the financial statements of foreign operations	2.11	(2.11)
	Total Amount of items that will be reclassified to profit and loss	2.11	(2.11)
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
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