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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 ” INDIA LIMITED

Moving made simple

Date: 12" November, 2020

VY /The Secretary, The Secretary,

BSE Limited, The Calcutta Stock Exchange Ltd.,

Phiroze Jeejeebhoy Towers, 7, Lyons Range, Dalal Street : : Kolkata- 700 001 Mumbai — 400 001

Code — 520123 Code No.- 10011146

Dear Sir(s),

Reg: Outcome of Board Meeting held on 12 November, 2020

With reference to our letter dated 4" November, 2020 the Board of Directors of the Company in its meeting held on date i.e. 12 November, 2020 has reviewed and approved the Un-audited Standalone Financial Results of the Company for the quarter & half year ended on 30" September, 2020 and have taken note of the Limited Review Report as issued by the Statutory 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, on the aforesaid results and copies of the same are enclosed and marked as Annexure-I.

Please note that the meeting commenced at 3.00 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 '

s Rog ong Mg wrt

Sanjay Agarwal

Company Secretary & Compliance Officer

Encl: As Above

REGD. OFFICE : P-10, NEW C.I.T. ROAD, KOLKATA - 700 073

CIN ; L63011WB1972PLC217415, Ph. : 033 2237 1745, 2461 4156, Fox : 033 2461 4193, E-mail : vrmd@abcindia.com,.Web : www.abcindia.com

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Non-current assets

) Property, plant and equipment

b) Intangible Assets

c) Right to use Assets

d) Financial assets

(i) Investments

(ii) Other Financia! Assets

e) Deferred tax assets

f) Other non-current assets

1,011.29

3.95 358.15

412.26

178.64

Sub total- Non-current

Current assets

a) Inventories

b) Financial assets

(i) Investments

(ii) Trade and other receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than cash and cash equivalents (v) Loans s (vi) Other financial assets

c) Current tax assets (net)

d) Other current assets

44.46

1,067.88 3,632.36 223.94

5.83 117.99

1,262.39 353.39

Sub total- Current

TOTAL-

EQUITY AND LIABILITIES

Equity a) Equity share capital

b) Other equity

Sub total- Equ

Liabilities

Non-current liabilities

a) Financial liabilities

(i) Borrowings

(ii) Lease Liability (iii) Other financial liabilities

b) Provisions

¢) Deferred tax liabilities (net)

d) Other non-current liabilities

Sub total- Non-current liabil

Current liabilities

a) Financial liabilities

(i) Borrowings

(ii) Lease Liability (ili) Trade and other payables

(iv) Other financial liabilities b) Other current liabilities

c) Provisions

477.51 101.89

3,272.55 410.76 733.51

Sub total- Current

CASH FLOWS FROM OPERATING ACTIVITIES Profit before Tax

Adjustments for Depreciation and Amortisation Expense Interest Income Dividend income. Finance cost Leave Encashment Gratuity

(Profit) /Loss on sale of assets (Profit/Loss from Partnership firm Uabilities no longer required written back Income from Derivative transactions Bad Debts, Advances, etc. written off

Operating profit before working capital changes Adjustments for Changes in Working Capital:

Trade receivables, loan and advances and other assets Inventories Trade payables, other liabilities and provisions

Cash generated from Operations Direct Taxes paid (net of Refunds)

Net Cash Flows (Used in) Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES

Termination of lease contarct Sales of property, plant and equipment Realisation from sale of customer contracts Purchase of Non-current investment Capital (Deposit) / Withdrawn from Partnership firm Proceeds upon maturity of Fixed Deposits with Banks Margin Deposit for derivative trading Investment in Fixed Deposits with Banks Interest received

Dividend received

For the period ended For the year ended

30 September ,2019 34st March,2020 @) @)

(Unaudited) (Audited)

4,35,01,268 4,09,41,023

36,06,564 1,29,69,817 (12,867,916) (50,858,115; (2,31,427) (1,10,000; 1,47,44,623 3,48,67,277

5,53,416 17,74,211 (2,91,558 (29,944

1,50,421 (3,43,760)

: 2,83,06,473 6,05,12,530 11,15,51,841

(32,15,01,410) (8,99, 83,370 (1,45,440) 12,28,520 33,20,82,862 10,98,54,696

7,09,48,542 13,26,51,687 (1,10,63,464 41,54,464

Purchases of Property, plant and equipment, intangible assets

Net Cash Flows (Used In} / From Investin Activities CASH FLOWS FROM FINANCING ACTIVITIES

Repayment of short term borrowings (Net) Payment of Leases Repayment of long term borrowings (Net) Finance Cost

Net Cash Flows From / (Used In) Financing Activities

Net Changes in Cash and Cash Equivalents (A)+(B)+(C) Cash and Cash Equivalents as at 4 April, 2020 Round off Cash and Cash Equivalents as at 30 September, 2020

Note: Cash and cash equivalents

§,98,85,078 13,68,06,151 eee

(7,84,715) (82,28,004)

34,04,385

(15,14,639; (34,88,499) (2,55,09,844 (3,57,61,841

(71,33,725)

(64,30,311 - 12,67,916 29,12,609 2.31427 110,000

'3,27,40,162) (4,81,85,075:

For the period ended For the year ended 30 September ,2019 3st March,2020

() (2) (Unaudited) (Audited)

(7,861,894 (4,84,13,194) (66, 29,296)

9,87,901 (32,11,929) (1,49,79,480: (3,32,43,726) {1,47,53,473 (9,14,98.146

1,23,91,443 (28,77,070) 2,58,49.016 2,58,49,016

3,82,40,458 2,29,71,945,

For the period ended For the year ended

30 September ,2019 31st March,2020

(%) @) : Z (Unaudited) (Audited) a) Cash and cash equivalents (Refer note no. 11)

4,21,42,510 2,23,93,952 b) Bank balance other than cash and cash equivalents (Refer note no. 12)

9,27,350 5,82,577 (48,29 402) (4.584

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‘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 12th November,2020,

2) ‘The Auditors have carried out Limited Review(LR) on the aforesaid financial results for the quarter and half year ended 12th November,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) The Company carries out its business in two segments viz., Freight & Services and Petrol Pump.

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

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

Place of Signature : Kolka

Date: 12th November,2020

\) : Vijay Kumar Jain

Directo

DIN: 00491 ail

gs D Ss & CO Head Office : 35A, Raja Basanta Roy Road - 2nd Floor, Kolkata -700 029

Chartered Accountants Cx Ph. (Off.) : 033 2466 2517, 033 2419 7736 bdsho @bharatds.com

LIMITED _REVIEW_REPORT ON THE QUARTERLY UNAUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS _AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015

Review Report to

The Board of Directors,

ABC INDIA LIMITED

We have reviewed the accompanying statement of unaudited financial results of ABC India Limited for the quarter and half year ended 30" September, 2020 attached herewith, being submitted by the Company pursuant to the requirements of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘the SEBI Regulations’), as amended.

1. 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 12" November, 2020, 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 thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.

2. 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.

uo

ForBDS & CO. Chartered Accountants

Place: Kolkata

Date: 12 November, 2020 rreweet Rak , Bharat D. Saraw

SS Ke : Partner Membership No. 061505

ICAI Firm Registration No. 326264E UDIN: 2006150SAAAARE5425

Branch Office : Mumbai, Bangalore, Guwahati, Murshidabad (WB) url : www.bharatds.com