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ABC India Ltd. — Interim / Quarterly Report 2021
Feb 11, 2021
60324_rns_2021-02-11_665bcc39-58d6-47a5-be17-f54d40f0dd62.pdf
Interim / Quarterly Report
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aE 40/8, BALLYGUNGE CIRCULAR ROAD, KOLKATA - 700019 =— ABC TEL : (033) 2461 4156/4157, FAX : 91-33-24614193 = E-MAIL : [email protected], HOME PAGE : www.abcindia.com INDIA LIMITED

| 40/8, BALLYGUNGE CIRCULAR ROAD, KOLKATA - 700019 TEL : (033) 2461 4156/4157, FAX : 91-33-24614193 |
ABC aE = =— |
|---|---|
| E-MAIL : [email protected], HOME PAGE : www.abcindia.com |
INDIA LIMITED ¥ |
| Date: 11" February, 2021 | |
| wn. BSE Limited | The Secretary, |
| Phiroze Jeejeebhoy Towers, | The Calcutta Stock Exchange Ltd., |
| Dalal Street, | 7, Lyons Range , |
| Mumbai — 400 001. | Kolkata — 700 001 |
Revised Outcome of Board Meeting held on 11" February, 2021
With further reference to our letter dated 11.02.2021 submitted herewith Un-audited financial results for quarter and nine months ended 31*' December, 2020, we would like to inform you that inadvertent errors has occurred in the segment section only of the result and, therefore, we are submitting revised un-audited financials result.
Please ignore the previous results filed with you and do not take on record of the same.
This may please be informed to the Members of your Stock Exchange.
Please acknowledge the receipt of the above.
Thanking You,
Yours faithfully,
For ABC India Limited
Sajog Pguwet
Sanjay Agarwal Company Secretary
Encl: As above
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: [email protected] ; Website : www.abcindia.com STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31ST DECEMBER, 2020
| $(\bar{z}$ In Lakhs) | |||||||
|---|---|---|---|---|---|---|---|
| PARTICULARS | Quarter Ended | Nine Months eneded | Year Ended | ||||
| 31.12.2020 (Unaudited) |
30.09.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.12.2020 (Unaudited) |
31.12.2019 (Unaudited) |
31.03.2020 (Audited) | ||
| Income | |||||||
| Revenue from operations | 6,025.64 | 3,592.66 | 6,988.18 | 12,425.94 | 19,742.58 | 22,072.78 | |
| Ш | Other Income | 2.09 | 28.01 | 27.27 | 42.07 | 43.86 | 57.91 |
| Ш | Total Income (I + II) | 6,027.73 | 3,620.67 | 7,015.45 | 12,468.01 | 19,786.44 | 22,130.70 |
| IV. Expenses | |||||||
| (a) Purchase of stock-in-Trade | 1,103.22 | 849.64 | 1,216.06 | 2,478.79 | 4.084.21 | 5.217.99 | |
| (b) Changes in inventories of finished goods, by-products | |||||||
| and work-in-progress | (4.56) | (0.86) | 10.56 | (12.33) | 9.10 | 12.29 | |
| (c) Expenditure relating to transportation and services | 4,422.53 | 2,250.20 | 5,084.41 | 8,564.60 | 13,420.28 | 13,846.67 | |
| (d) Employee benefits expense | 173.32 | 191.31 | 192.10 | 548.32 | 580.58 | 805.72 | |
| (e) Finance Costs | 66.40 | 53.99 | 97.00 | 162.13 | 244.45 | 348.67 | |
| (f) Depreciation and amortisation expenses | 34.14 | 35.04 | 18.28 | 108.22 | 54.34 | 129.70 | |
| (g) Other Expenses | 128.24 | 162.73 | 267.97 | 391.05 | 829.39 | 1.363.17 | |
| Total Expenses (IV) | 5,923.28 | 3,542.03 | 6,886.37 | 12,240.77 | 19,222.35 | 21,724.20 | |
| v. | Profit/(loss) before exceptional Items and tax (III - IV) | 104.45 | 78.64 | 129.07 | 227.23 | 564.09 | 406.49 |
| VI. | Exceptional Items | (1.42) | (1.42) | 2.92 | |||
| VII. | $\sqrt{\frac{P}{V}}$ (loss) before tax (V + VI) | 104.45 | 78.64 | 127.66 | 227.23 | 562.67 | 409.41 |
| VIII. Tax Expenses | |||||||
| (a) Current Tax | |||||||
| (b) Deferred Tax | (17.18) | ||||||
| IX. | Net Profit for the period from continuing operations (VII - VIII) | 104.45 | 78.64 | 127.66 | 227.23 | 562.67 | 426.59 |
| X. | Other Comprehensive Income (net of tax) | ||||||
| A. I. Items that will not be reclassified to Profit or Loss | 0.38 | ||||||
| A. II. Income tax relating to items will not be reclassified to Profit or Loss | |||||||
| B. I. Items that will be reclasified to Profit or Loss | |||||||
| B. II. Income tax relating to items that will be reclassified to profit or loss | |||||||
| X L | Total Comprehensive income (Net of tax) $(IX + X)$ Paid-up Equity Share Capital of Rs. 10/- each |
104.45 541.72 |
78.64 541.72 |
127.66 541.72 |
227.23 541.72 |
562.67 541.72 |
426.98 541.72 |
| XII | XIII. Earning per Share (of Rs.10/- each) | ||||||
| a) Basic | 1.93 | 1.45 | 2.36 | 4.19 | 10.39 | 7.87 | |
| b) Diluted | 1.93 | 1.45 | 2.36 | 4.19 | 10.39 | 7.87 | |


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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 : [email protected] ; Website : www.abcindia.com UNAUDITED STANDALONE SEGMENT INFORMATION FOR THE QUARTER AND NINE MONTHS ENDED 31ST DECEMBER, 2020
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| eas ne oe re caer |
|
|---|---|
| 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 11th February,2021. |
|
| 2) | The Auditors have carried out Limited Review(LR) on the aforesaid financial results for the quarter and nine month ended 31st December, 2020 and the report was placed before the Board and the same was noted. |
| 3) | 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. |
| 4) | Freight & Services and Petrol Pump . The Company carries out its business in two segments viz., |
| 5) | Exceptional and/or Extraordinary items adjusted in the Statement of Profit and Loss in accordance with Ind-AS Rules. |
| 6) | 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 o ABC India Limited
AGARW
ASHISH
AL
Place of Signature : Kolkata Managing Directo Date: 11th February, 2021 DIN: 0035182.
Digitally signed by AGARWAL ASHISH DN: c=IN, st=West Bengal, 2.5.4.20=c9c2fa6e3cbd561d31d5553960725bc9c4979 bcb6628e93b6a3c01968478c8ec, postalCode=700019, street=25 BALLYGUNGE PARK KARAYA, serialNumber=5f866964a74b7e3778e0f5ea0dd26a742 c7a850926eb15c78caf3ac1fe7346c0, o=Personal, cn=AGARWAL ASHISH, pseudonym=651eff0d4414335197b11dd76f4104a3 Date: 2021.02.11 15:42:34 +05'30'
Ashish Agarwal


REPORT ON LIMITED REVIEW
Review Report to The Board of Directors of ABC INDIA LIMITED
We have reviewed the accompanying statement of unaudited financial results of ABC INDIA LIMITED ("the company") for the quarter ended on 31st December, 2020 and year to date from April 1, 2020 to December 31, 2020 ("the statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure requirements), Regulations, 2015, as amended ('the Regulation')
This statement is the responsibility of the Company's Management and approved by the Board of Directors has been prepared in accordance with the recognition and management principles laid down in the Indian Accounting Standards 34 "Interim Financial Reporting" ("IND AS34") prescribed under Sec 133 of the Companies Act, 2013 read with relevant rules and issued there under and other accounting principles generally accepted in India on 11% February, 2021. Our responsibility is to express a conclusion on the statement based on our review.
We conducted our review in accordance with the Standard on Review Engagement (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 analytical procedures applied to financial data and thus provide 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 of unaudited financial results prepared in accordance with applicable Accounting Standards specified under Sec 133 of the Companies Act, 2013 read with relevant rules and 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 and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.
Place: Kolkata - Bharat D Sarawgee Date:11" February, 2021 "ee Y Partner UDIN: 21061505AAAAFG6492 eee Membership No. 063679
Chartered Accountants Firm Registration No. 326264E
ForBDS&CO.