ABC India Limited's Board of Directors met on 13th November, 2026, from 3:35 PM to 4:15 PM and approved the un-audited financial results for the quarter and half year ended 30th September, 2026. The board also reviewed the statement of assets and liabilities for the half year ended 30th September, 2026 and noted the Limited Review Report issued by the statutory auditors, BDS & Co. The disclosure is made pursuant to Regulation 30(6) and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Financial Performance Highlights
Quarter Ended 30th September, 2026 (Unaudited):
- Revenue from operations: ₹4,062.52 lakh (compared to ₹3,894.28 lakh in Q2 FY2026)
- Other income: ₹64.40 lakh
- Total income: ₹4,126.92 lakh
- Total expenses: ₹4,086.25 lakh
- Profit before exceptional items and tax: ₹40.67 lakh
- Exceptional items: -₹28.99 lakh
- Profit before tax: ₹11.68 lakh
- Tax expense: ₹4.39 lakh (current tax)
- Net profit for the period: ₹7.29 lakh
- Earnings per share (basic and diluted): ₹0.13
Half Year Ended 30th September, 2026 (Unaudited):
- Revenue from operations: ₹8,193.59 lakh (compared to ₹7,681.83 lakh in H1 FY2026)
- Other income: ₹115.31 lakh
- Total income: ₹8,308.90 lakh
- Total expenses: ₹8,256.42 lakh
- Profit before exceptional items and tax: ₹52.48 lakh
- Exceptional items: -₹28.99 lakh
- Profit before tax: ₹23.49 lakh
- Tax expense: ₹4.39 lakh (current tax) + ₹0.16 lakh (tax for earlier years)
- Net profit for the period: ₹18.94 lakh
- Earnings per share (basic and diluted): ₹0.35
Comparative Performance:
- Q2 FY2026 net profit: ₹25.27 lakh (audited)
- H1 FY2026 net profit: ₹5.65 lakh (unaudited)
- Full year FY2026 net profit: ₹387.82 lakh (audited)
Segment-wise Performance
The company operates in two business segments:
Freight & Services Segment:
- Q2 FY2027 revenue: ₹2,271.88 lakh
- Q2 FY2027 segment result (profit before tax and finance costs): ₹104.90 lakh
- Segment assets: ₹4,871.78 lakh
- Segment liabilities: ₹3,102.06 lakh
Petrol Pump Segment:
- Q2 FY2027 revenue: ₹1,790.64 lakh
- Q2 FY2027 segment result (profit before tax and finance costs): ₹19.16 lakh
- Segment assets: ₹203.09 lakh
- Segment liabilities: ₹202.74 lakh
Financial Position as at 30th September, 2026
Assets:
- Total assets: ₹9,400.92 lakh (compared to ₹10,165.87 lakh as at 31st March, 2026)
- Non-current assets: ₹3,227.19 lakh
- Current assets: ₹6,173.73 lakh
- Property, plant and equipment: ₹763.58 lakh
- Investments: ₹2,416.04 lakh (non-current) + ₹144.61 lakh (current)
- Cash and cash equivalents: ₹132.49 lakh
Equity and Liabilities:
- Total equity: ₹5,816.14 lakh (equity share capital: ₹541.72 lakh + other equity: ₹5,274.42 lakh)
- Non-current liabilities: ₹559.56 lakh
- Current liabilities: ₹3,025.22 lakh
- Total liabilities: ₹3,584.78 lakh
Cash Flow Statement
Half Year Ended 30th September, 2026:
- Net cash used in operating activities: ₹(269.79) lakh
- Net cash from investing activities: ₹73.62 lakh
- Net cash from financing activities: ₹60.07 lakh
- Net decrease in cash and cash equivalents: ₹(136.10) lakh
- Cash and cash equivalents at end of period: ₹217.01 lakh
Additional Information
- The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
- The company has two business segments: Freight & Services and Petrol Pump
- Figures for previous periods have been regrouped/reclassified wherever necessary for comparability
- Paid-up equity share capital remains unchanged at ₹541.72 lakh consisting of shares of ₹10/- each