ABC India Ltd. — Interim / Quarterly Report 2022

Aug 11, 2022

Date: 11% August, 2022

Phe Secretary, The Secretary, Listing Department Listing Department Phiroze Jeejeebhoy Towers, Limited, Dalal Street, 7, Lyons Range, Mumbai — 400001 Kolkata — 700 001

BSE Ltd. The Calcutta Stock Exchange

Scrip Code No.- 520123 Scrip Code No.- 10011146

Dear Sir,

Reg: Outcome of Board Meeting held on 11 August, 2022

With further reference to our letter dated 3 August, 2022 the Board of Directors of the Company in its meeting held on date i.e. 11° August, 2022 has, inter alia, transacted the following business —

1. Reviewed and approved the Un-audited Financial Results for the quarter ended on 30" June, 2022 and have taken note of the Limited Review Report as issued by the Statutory Auditors of the Company as placed before the Board pursuant to Regulation 30(6) and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, on the aforesaid results and copies of the same are enclosed and marked as Annexure- I.

Please note that the Statutory Auditors have expressed an unmodified opinion for the aforesaid financial results.

• 1. Fixed the date, venue and approved the notice of the 49" Annual General Meeting (AGM) of the Company for the F.Y 2021-22 to be held on Wednesday, 28*" September, 2022.
• 1. Approved the Directors' Report along with all its annexure of the Company for the Financial Year 2021-22.

1. Pursuant to Section 91 of the Companies Act, 2013 along with applicable rules and Regulation 42 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has fixed Wednesday, 21S! September, 2022 as the cut-off date for determining entitlement of members for payment of Dividend and e-voting for the financial year 2021-22.

The Register of Members and Share Transfer books of the Company will remain closed from Thursday, 22.4 September, 2022 to Wednesday, 28" September, 2022 (both days inclusive) both, for purpose of Annual General Meeting (AGM) and also for the payment of Dividend for the F.Y. 2021-22.

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.

Thanking You,

Yours faithfully,

For ABC India Limited

=) onrjay Aig erred

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			Anmexnyye—-/
	Email : vrmd@abcindia.com ; Website : www.abcindia.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER			ENDED 30th JUNE, 2022	(= In Lakhs)
		30.06.2022	Quarter ended 31.03.2022	30.06.2021	Year Ended 31.03.2022
	PARTICULARS	(Unaudited)	(Audited)	(Unaudited)	(Audited)
I. Il.	Revenue from operations [Other Income [Total Income (I + Il)	3,936.50 17.33 3,953.84	3,694.94 17.82 3,712.76	3,487.72 11.65 3,499.37	13,477.46 13,547.15
Ill.	IV. Expenses (a) Purchase of stock-in-Trade (b) Changes in inventories of finished goods, by-products	1,870.76	1,406.21	903.59	5,090.12
	and work-in-progress (c) Expenditure relating to transportation and services (d) Employee benefits expense (e) Finance Costs (f) Depreciation and amortisation expenses (g) Other Expenses	9.14 1,609.39 184.33 43.41 27.90 139.66	(7.84) 1,851.62 206.59 47.23 26.82 117.76	29.54 2,110.40 175.40 52.71 26.70 136.51	6,497.06
		3,884.59	3,648.39	3,434.85	13,259.67
	Total Expenses
V.	Profit/(loss) before exceptional Items and tax (Ill - lV)	69.25	64.37	64.52
Vi. VII.	[Exceptional items Profit/ (loss) before tax (V + VI)	20.99 90.24	(124.39) (60.03)	- 64.52
	Vill. Tax Expenses (a) Current Tax	-	15.00	-
IX. X.	(b) Deferred Tax [Net Profit for the period (VII - Vill) Other Comprehensive Income (net of tax) A . . Items that will not be reclassified to Profit or Loss	- 90.24 -	(3.03) (72.00) 50.70	- 64.52 -
xi.	B. . Items that will be reclassified to Profit or Loss [Total Comprehensive income (Net of tax) (IX + X) ]Paid-up Equity Share Capital of Rs. 10/- each	- 90.24 541.72	- (21.29) 541.72	- 64.52 541.72

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

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
STATEMENT OF UNAUDITED SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES FOR THE QUARTER ENDED 30th JUNE, 2022
		Quarter Ended		(% In Lakhs) Year ended
Ci	30.06.2022 cunavatesy	3483202	30.06.2021 Cugauaitay	3108202
Segment Revenue (Net Sale / Income from each segment) a) Freight & Services	2,008.17	2,258.20	2,523.23	8,253.67
b) Petrol Pump Total	1,928.33 3,936.50	1,436.74 3,694.94	964.49 3,487.72	5,223.79 13,477.46
Less: Inter Segment Revenue Revenue from operations Segment Results - Profit /(Loss) before tax, finance costs :	: 3,936.50	: 3,694.94	3,487.72	: 13,477.46
a) Freight & Services b) Petrol Pump	218.15 12.84	303.01 6.92	212.85 7.22	926.76 38.30
Total i) Finance costs Less	230.99 43.41	309.93 47.24	220.07 S274	965.06 214.49
Unallocated expenditure net off income Profit /(Loss) before tax	97.34 90.24	322.73 (60.03)	102.84 64.52	465.20 285.39
Segment Assets a) Freight & Services b) Petrol Pump	5,320.73 363.19	5,567.47 282.88	8,005.74 361.29	5,567.47 282.88
(c) Unallocated Total	3,304.61 8,988.53	2,888.32 8,738.66	2,646.45 11,013.48	2,888.32 8,738.66
Segment Liabilities a) Freight & Services	3,369.65	3,214.72	2,450.07	3,214.72
b) Petrol Pump (c) Unallocated Total	365.51 1,382.64 5,117.80	245.97 1,215.30 4,675.99	375.47 3,873.66 6,699.20	245.97 1,215.30 4,675.99

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 11th August,2022. 2) The figures of the quarter ended 31st March, 2022 are the balancing figures between audited figures in respect of the full financial year ended 31st March,2022 and the unaudited published year to date figures upto 31st December, 2021. 3) The Auditors have carried out Limited Review(LR) on the aforesaid financial results for the quarter ended 30th June, 2022 and the report was placed

before the Board and the same was noted. The Auditors have expressed an unmodified opinion on the above results.

4) The Company carries out its business in two segments viz., Freight & Services and Petrol Pump .

5) This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended by the Companies (Indian Accounting Standards) (Amended) Rules, 2016 as prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

6) Exceptional and/or Extraordinary items adjusted in the Statement of Profit and Loss in accordance with Ind-AS Rules.

7) The figures of previous periods / year has been regrouped / reclassified wherever necessary to make them comparable with those of the current period / year.

Ashish Agarwal Date: Place 11th of Signature August,2022

For and on behalf of the Board of Directors of ABC India Limited

: Kolkata Managing DIN: 00351824! Director]

Head Office : 35A, Raja Basanta Roy Road 2nd Floor, Kolkata -700 029 Ph. (Off.) : 033 3590 9320, +91 9830022057 Email : bdsho @bharatds.com Website : www.bdsco.in

REPORT ON LIMITED REVIEW

Review Report to The Board of Directors of ABC INDIA LTD.

• 1. We have reviewed the accompanying statement of unaudited Ind AS financial results of ABC India Ltd. ("the Company") for the quarter ended on 30" June, 2022 (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.
• nN 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 11" August, 2022, 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 ¹³³of 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.
• wo 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/CED/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 Place: Kolkata Shweta Bagaria fara'

Date: 11 August, 2022 Partner UDIN: 22061505AQUUQV7157 Membership No. ⁰⁶³⁶⁷⁹