ABC India Ltd. — Interim / Quarterly Report 2022

Feb 14, 2022

40/8, BALLYGUNGE CIRCULAR ROAD, KOLKATA - 700019 = ABC PHONE : (033) 2461 4156/4157, FAX: 91-33-24614193 — E-MAIL : cmd @abcindia.com, HOME PAGE: www.abcindia.com is INDIA LIMITED

Date: 14'* February, 2022

WT he Secretary, The Secretary, Phiroze Jeejeebhoy Towers, 7, Lyons Range, Dalal Street Kolkata- 700 001 Mumbai — 400 001

BSE Limited, The Calcutta Stock Exchange Ltd.,

Code — 520123 Code No.- 10011146

Dear Sir(s),

Reg: Outcome of Board Meeting held on 14' February, 2022

With further reference to our letter of 5° February, 2022, the Board of Directors of the Company in its meeting held on date i.e. 14° February, 2022 has, inter alia, reviewed and approved the Standalone Un-audited financial results for the quarter and nine months ended on 31% December, 2021 and have taken note of the Limited Review Report as issued by the Statutory Auditors of the Company 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-l.

Please note that the meeting commenced at 3:15 P.M. and concluded at 4:00 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

Sarnjey PM Ferwet

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 : vrmd@abcindia.com ; Website : www.abcindia.com

							Annexure-l.
			ABC INDIA LIMITED CIN- L63011WB1972PLC217415
	: P-10 NEW C.I,T ROAD, KOLKATA REGD. OFF STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED 31ST DECEMBER, 2021		Email : vrmd@abcindia.com ; Website : www.abcindia.com	- 700 073, Phone: (033) 22371745/24614156, FAX: (033) 24614193
		31.12.2021	Quarter ended 30.09.2021		31.12.2021	Nine months ended	(%) In Lakhs) Year Ended
	PARTICULARS	(Unaudited)	(Unaudited)	31.12.2020 (Unaudited)	(Unaudited)	31.12.2020 (Unaudited)	vite
re IL Ill.	Revenue from operations [Other Income [Total Income (I + Il)	3,032.84 24.60 3,057.44	3,261.96 15.61 3,277.57	6,025.64 2.09 6,027.73	9,782.52 51.86 9,834.39	12,425.94 42.07 12,468.01	16,723.09 83.24 16,806.33
	IV. Expenses (a) Purchase of stock-in-Trade (b) Changes in inventories of finished goods, by-products	1,425.31	1,355.02	1,103.22	3,683.92	2,478.79	3,699.20
	and work-in-progress (c) Expenditure relating to transportation and services (d) Employee benefits expense	(8.72) 1,072.79 190.88	(29.50) 1,462.24 188.87	(4.56) 4,422 53 17332	(8.68) 4,645.43 555.15	(12.33) 8,564.60 548.32
		52.04	62.51	66.40	167.25		(24.79) 11,088.10
	(e) Finance Costs (f) Depreciation and amortisation expenses (g) Other Expenses	26.23 209.59	26.18 143.00	34.14 128.24	79.10 489.10	162.13 108.22 391.05	767.99 240.00 152.90 592.21
	Total Expenses	2,968.12	3,208.31	§,923.28	9,611.28	12,240.77	16,515.60
V. VI.	[Profit/(loss) before exceptional Items and tax (III - IV) [Exceptional Items	89.32	69.26	104.45	223.11	227.22	290.73
	Vil. Profit/ (loss) before tax (V + VI) VIII. Tax Expenses	122.31 211.63	- 69.26	- 104.45	122.31 345.41	- 227.22	0.41 291.14
IX.	(a) Current Tax (b) Deferred Tax [Net Profit for the period (VII - VIII)	- - 211.63	- - 69.26	- - 104.45	- -	- -	21.00 23.19
X.	Other Comprehensive Income (net of tax) A . . Items that will not be reclassified to Profit or Loss	-	-	-	345.41 -	227.22 -	246.95 86.67
xI,	B. . Items that will be reclassified to Profit or Loss [Total Comprehensive income (Net of tax) (IX + X)	= 211.63	- 69.26	* 104.45	= 345.41	- 227.22	- 333.62
	XII. Paid-up Equity Share Capital of Rs. 10/- each Xill. [Earning per Share (of Rs.10/- each) (not annualised): a) Basic b) Diluted	541.72 3.91 3.91	541.72 1.28 1.28	541.72 1.93 1.93	541.72 6.38 6.38	541.72 4.19 4.19	541.72 4.56 4.56

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

: P-10 NEW C.I.T ROAD, KOLKATA REGD. OFF STANDALONE UNAUDITED SEGMENT WISE REVENUE, RESULTS	Email : vrmd@abcindia.com	CIN- L63011WB1972PLC217415 Website ; :	www.abcindia.com	- 700 073, Phone: (033) 22371745/24614156, FAX: (033) 24614193 AND CAPITAL EMPLOYED FOR THE QUARTER AND NINE MONTHS ENDED 31ST DECEMBER,2021
						(@)In Lakhs)
PARTICULARS	Sle eU2	Quarter Ended 3092021		Nine Months ended		Year Ended
	(Unaudited)	(Unaudited)	SL TP 2020 (Unaudited)	31.12.2021 (Unaudited)	\$1,12.2020 (Unaudited)	31.03.2021 (Audited)
Segment Revenue (Net Sale / Income from each segment) a) Freight & Services	1,575.37	1,896.87	4,889.45	5,995.47	9,878.02	12,924.55
b) Petrol Pump Total Less: Inter Segment Revenue	1,457.47 3,032.84	1,365.09 3,261.96	1,136.18 6,025.64 :	3,787.06 9,782.52 :	2,547.92 12,425.94 :	3,798.54 16,723.09 -
Revenue from operations Segment Results - Profit /(Loss) before tax, finance costs : a) Freight & Services	3,032.84 206.52	3,261.96 204.38	6,025.64 258.74	9,782.52 623.75	12,425.94 674.52	16,723.09 955.34
b) Petrol Pump Total i) Finance costs Less	11,94 218.46 52.04	12.22 216.60 62.51	10.86 269.60 66.40	31.38 655.13 167.25	24.66 699.18 162.13	35.63 990.97 240.00
ii) Other unallocable expenditure net off Unallocable income- (Includes profit on sale of land amounting Rs 1.21 cr)* Profit (Loss) before tax	*(45.21) 211.63	84.83 69.26	98.76 104.45	142.46 345.41	309.81
Segment Assets a) Freight & Services					227.22	459.84 291.13
b) Petrol Pump	6,701.72 390.44	7,348.46 343.94	8,513.35 296.72	6,701.72 390.44	8,513.35 296.72	7,521.88 297.16
(c) Unallocated Total Segment Liabilities	1,998.19 9,090.35	3,749.94 11,442.34	3,197.96 12,008.03	1,998.19 9,090.35	3,197.96 12,008.03	2,949.11 10,768.16
a) Freight & Services b) Petrol Pump (c) Unallocated	3,195.26 363,73 2,115.29	1,879.80 325.05 4,090.61	5,191.86 255.04 2,504.74	3,195.26 363.73 2,115.28	5,191.86 255.04 2,504.74	4,300.37 298.51 2,804.23

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: The above unaudited financial results have been reviewed by the Audit Committee and thereafter the Board of Directors have approved the 1) above results at their respective meetings held on 14th February, 2022.
The Auditors have carried out Limited Review(LR) on the aforesaid financial results for the quarter and nine months ended 31st December, 2) 2021 and the report was placed before the Board and the same was noted.
The above results have been prepared in accordance with Ind AS-34 "Interim Financial Reporting " prescribed under Section 133 of the 3) Companies Act, 2013 read with Companies (Indian Accounting Standards) Rule,2015,amended time to time.
The Company carries out its business in two segments viz., Freight & Services and Petrol Pump . 4)
Exceptional and/or Extraordinary items adjusted in the Statement of Profit and Loss in accordance with Ind-AS Rules 5)
'The format for un-audited quarterly results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been 6) modified to the extent required to comply with requirements of SEBI's circular dated July 5, 2016, Ind AS and Schedule III (Division II) to the Companies Act, 2013 applicable to Companies that are required to comply with Ind AS.
'The figures of previous periods / year has been regrouped / reclassified wherever necessary to make them comparable with those of the 7) current period / year.
	For and on behalf of the Board of Directors of ABC India Limited
Place of Signature : Kolkata Date: 14th February,2022	Ashish Agarwal Managing Director DIN: 00351824)

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

LIMITED REVIEW REPORT ON THE QUARTERLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOURE REQUIREMENT) REGULATIONS.2015

Review Report to The Board of Directors of ABC INDIA LIMITED

We have reviewed the accompanying statement of unaudited Ind AS financial results of ABC INDIA LIMITED ("the Company") for the quarter ended on 31% December, 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 14" February, 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 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.

ForBDS&CO

Chartered Accountants

FRN-326264E Ogorot fase Bharat D. Saraweee Partner Membership No. 061505 UDIN: 22061505ACATBJ3840

Place: Kolkata Date: 14" February, 2022