ABC India Ltd. — Interim / Quarterly Report 2021

Aug 13, 2021

40/8, BALLYGUNGE CIRCULAR ROAD, KOLKATA - 700 019 TEL ; (033) 2461 4156 / 4157, FAX : 91-33-24614193 = ABC E-MAIL : cmd@abcindia.com, HOME PAGE : www.abcindia.com INDIA LIMITED

CIRCULAR ROAD, KOLKATA - 700 019		=	ABC
TEL ; (033) 2461 4156 / 4157, FAX : 91-33-24614193 E-MAIL : cmd@abcindia.com, HOME PAGE : www.abcindia.com			INDIA LIMITED
			Moving made simple
Date: 13 August, 2021
L
The Secretary, BSE Limited,	The Secretary,
Phiroze Jeejeebhoy Towers,	7, Lyons Range,	The Calcutta Stock Exchange Ltd.,
Dalal Street	Kolkata- 700 001
Mumbai — 400 001
Code — 520123	Code No.- 10011146

Dear Sir(s),

Reg: Outcome of Board Meeting held on 13" August, 2021

With reference to our letter dated 5 August, 2021 the Board of Directors of the Company in its meeting held on date i.e. 13" August, 2021 has, inter alia, transacted the following business:

• 1. Reviewed and approved the Un-audited Financial Results of the Company for the quarter ended on 30" June, 2021 and the same is attached along with Limited Review Report as issued by the Auditors of the Company and placed before the Board pursuant to Regulation 30(6) and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as Annexure-I
• 2, Fixed the date, venue and approved the notice of the 48" Annual General Meeting (AGM) of the Company for the F.Y 2020-21 to be held on Friday, 24" September, 2021.
• 1. Approved the Directors' Report along with all its annexure of the Company for the Financial Year 2020-21.
• 1. Fixed the date for closure of Register of Members & Share Transfer Books from 18*" September, 2021 to 24" September, 2021 (both days inclusive) for the purpose of Annual General Meeting of the Company for the Financial Year 2020-21 pursuant to Regulation 42 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The cut-off date fixed for the purpose of determining the members entitled for payment of Dividend and e-voting in the Annual General Meeting is Friday, 17" September, 2020.

TEL : (033) 2461 4156 / 4157, FAX : 91-33-24614193 = E-MAIL : cmd@abcindia.com, HOME PAGE: www.abcindia.com ¥ {/NDIA LIMITED

Please note that the meeting commenced at 3.00 P.M. and concluded at 3.45 P.M. This may please be informed to the members of your Stock Exchange(s). Please acknowledge the receipt of the above.

Thanking You,

Yours faithfully, For ABC India Limited

Savgey Agwwd

Sanjay Agarwal Company Secretary

Encl: As Above

240.00 31.03.2021 (Audited) Year Ended 30.06.2020 (Unaudited) (6.91) 1,891.88 183.69 41.75 2,775.46 44.15 44.15 2,807.64 11.97 525.93 39.04 44.15 44.15 100.08 541.72 0.82 0.82 2,819.61 Quarter ended (12.46) 4,297.15 4,338.32 4,274.83 63.49 41.17 2,523.50 63.90 23.19 106.38 77.87 44.68 201.16 219.67 21.00 541.72 0.36 1,220.41 0.41 19.71 86.67 (Audited)* 31.03.2021 $\,$ $\,$ 11.65 $\,$ I 3,434.85 64.52 64.52 $\pmb{\ast}$ 3,487.72 903.59 64.52 64.52 $1.19$ $1.19$ 29.54 2,110.40 175.40 26.70 3,499.37 541.72 52.71 136.51 (Unaudited) 30.06.2021 (b) Changes in inventories of finished goods, by-products tems and tax (III - IV) A . I. Items that will not be reclassified to Profit or Loss (c) Expenditure relating to transportation and services Earning per Share (of Rs.10/-each) (not annualised): et of tax) $(IX + X)$ B. I. Items that will be reclassified to Profit or Loss Paid-up Equity Share Capital of Rs. 10/- each ICULARS Other Comprehensive Income (net of tax) (f) Depreciation and amortisation expenses Net Profit for the period (VII - VIII PART Total Comprehensive income (N Profit/(loss) before exceptional I Profit/ (loss) before tax (V + VI) (d) Employee benefits expense (a) Purchase of stock-in-Trade Revenue from operations and work-in-progress Total Income (I + II) (g) Other Expenses (e) Finance Costs Exceptional Items Total Expenses (b) Deferred Tax (a) Current Tax Tax Expenses Other Income Expenses b) Diluted a) Basic XIII. Ξ. XII. ΣÏ. $\overline{z}$ $\equiv$ Σ. $\times$ $\equiv$ $\mathbf{r}$	NEW C.I.T ROAD, KOLKATA - 700 073, Phone: (033) 22371745/24614156, FAX: (033) 24614193 T OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE, 2021 Email: vrmd@abcindia.com; Website: www.abcindia.com CIN-L63011WB1972PLC217415 ABC INDIA LIMITED STATEMEN REGD. OFF: P-10
			₹ In Lakhs)
			16,723.09 83.24
			16,806.33
			3,699.20
			(24.79)
			11,088.10
			767.99
			152.90
			592.21
			16,515.60
			290.73
			0.41
			291.14
			23.19 21.00
			246.95
			86.67
			333.62
			541.72
			4.56
			4.56

ABC INDIA LIMITED
REGD. OFF : P-10 NEW C.I.T ROAD, KOLKATA - 700 073, Phone: (033) 22371745/24614156, FAX: (033) 24614193
Email : vrmd@abcindia.com ; Website : www.abcindia.com
Email : vrmd@abcindia.com ; Website : www.abc

STATEMENT OF UNAUDITED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER ENDED 30th JUNE, 2021

					$\overline{\epsilon}$ In Lakhs
			Quarter Ended		Year ended
	PARTICULARS	(Unaudited) 30.06.2021	$(Audited)*$ 31.03.2021	(Unaudited) 30.06.2020	31.03.2021 (Audited)
	Segment Revenue (Net Sale / Income from each segment)
	a) Freight & Services	2,523.23	3,046.53	2,276.38	12,924.55
	b) Petrol Pump	964.49	1,250.62	543.23	3,798.54
	Less: Inter Segment Revenue Total	3,487.72	4,297.15	2,819.61	16,723.09
	Revenue from operations	3,487.72	4,297.15	2,819.61	16,723.09
2
	before tax, finance costs : Segment Results - Profit /(Loss) a) Freight & Services	212.85	280.82	188.81	955.34
	b) Petrol Pump	7.22	10.97	5.62	35.63
	Total	220.07	291.79	194.43	990.97
	i) Finance costs Less	52.71	77.87	41.75	240.00
	ii) Other unallocable expenditure net off Unallocable income	102.84	150.03	108.53	459.84
	Profit /(Loss) before tax	64.52	63.89	44.15	291.13
3	Segment Assets
	a) Freight & Services	8,005.74	7,521.89	6,253.18	7,521.88
	b) Petrol Pump	361.29	297.16	288.10	297.16
	(c) Unallocated	2,646.45	2,949.11	3,330.83	2,949.11
	Total	11,013.48	10,768.17	9,872.12	10,768.16
	Segment Liabilities
	a) Freight & Services	2,450.07	4,300.37	2,461.16	4,300.37
	b) Petrol Pump	375.47	298.51	268.86	298.51
	(c) Unallocated	3,873,66	2,804.23	2.611.92	2,804.23
	Total	669920	740311	5 341 94	7 402 11

ABC INDIA LIMITED CIN- L63011WB1972PLC217415 REGD. OFF : P-10 NEW C.I.T ROAD, KOLKATA - 700 073, Phone: (033) 22371745/24614156, FAX: (033) 24614193 Email : vrmd@abcindia.com ; Website : www.abcindia.com Notes: 1) The above unaudited financial results have been reviewed by the Audit Committee and thereafter the Board of Directors have approved the above results at their respective meetings held on 13th August, 2021. 2) The Auditors have carried out Limited Review(LR) on the aforesaid financial results for the quarter ended 30th June, 2021 and the report was placed before the Board and the same was noted. 3)* The figures of the quarter ended 31st March, 2021 are the balancing figures between audited figures in respect of the full financial year ended 31st March,2021 and the unaudited published year to date figures upto 31st December, 2020. 4) The above results have been prepared in accordance with Ind AS-34 "Interim Financial Reporting " prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rule,2015,amended time to time. 5) The Company carries out its business in two segments viz., Freight & Services and Petro! Pump . 6) The financials of the Company may be affected to the extent of ongoing COVID pandemic 2nd wave in the 1st quarter of the financial year 2021- 22 and as may occur in the rest of the quarters. However, business activities is being normalised and not much of impact is envisaged. 7) Exceptional and/or Extraordinary items adjusted in the Statement of Profit and Loss in accordance with Ind-AS Rules. 8) The figures of previous periods / year has been regrouped / reclassified wherever necessary to make them comparable with those of the current period / year. For and on behalf of the Board of Directors of ABC India Limited Digitally signed by AGARWAL ASHISH AGA R DN: c=IN, st=VVest Bengal, 2.5.4.20°c9c2ta6e3cbd561 d31d555° (3960725 bcSc497 Socb6628693 b6asc 0196847 8c8ec, postalCode=70001 9, W., AL street=25 BALLYGUNGE PARK KARAYA, 'ssriaINUmbs =51866964a7 4b 763778. e0fSea0dd26a742c7a850926eb15c7 Scaf3aclfe7346c0, o=Personal, cn=AGARWVAL ASHISH, AS H | S H peeudonym=651 eff0d4414335197b1 1dd764104a3 Dats: 2021.08.13 16:01:32 +0530" Ashish Agarwal Place of Signature : Kolkata Director Date: 13th August,2021 DIN: 00351824

Chartered Accountants 2"4 Floor, Kolkata 700029 BDS & Co. 'O™| Office: 35A Raja Basanta Roy Road Phone : 033-35909320 Email: bharatsarawgee@gmailcom

REPORT ON LIMITED REVIEW

Review Report to The Board of Directors of ABC INDIA LIMITED

• 1. We have reviewed the accompanying statement of unaudited Ind AS financial results of ABC INDIA LIMITED ("the Company") for the quarter ended on 30" June, 2021 (the "Statement") attached herewith, being submitted by the Company pursuant of the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
• This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors in their meeting held on 13" August, 2021, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
• We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and an analytical procedure applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.
• Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement prepared in accordance with applicable Accounting Standards as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, read with the relevant rules issued there under and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/FAC/62/2016 dated July 05, 2016, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For BDS & CO. Chartered Accountants Firm Registration No. 326264E 0OdEdEdadtica7a2b Arb Bafededia BAGARIA ee EN aoc abuses stout ere ETA SARAWGEE = 22882155 sow

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Place: Kolkata Shweta Bagaria Sarawgee Date: 13 August, 2021 Partner UDIN: 21063679AAAACX3052 Membership No. 063679