Integrated Filing — IndAS



General information about company
Scrip Code 500040
NSE Symbol ABREL
MSEI Symbol NOTLISTED
ISIN INE055A01016
Name of company Aditya Birla Real Estate Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-Jul-2025   12:00:00
End date and time of board meeting 23-Jul-2025   12:57:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 670400000
Other income 604100000
Total income 1274500000
2 Expenses
(a) Cost of materials consumed 25100000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -19500000
(d) Employee benefit expense 64600000
(e) Finance costs 429000000
(f) Depreciation, depletion and amortisation expense 130900000
(f) Other Expenses
1 Other Expenses 215900000 215900000
Total other expenses 215900000
Total expenses 846000000
3 Total profit before exceptional items and tax 428500000
4 Exceptional items 0
5 Total profit before tax 428500000
6 Tax expense
7 Current tax 74900000
8 Deferred tax 78700000
9 Total tax expenses 153600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 274900000
12 Profit (loss) from discontinued operations before tax 315200000
13 Tax expense of discontinued operations 113000000
14 Net profit (loss) from discontinued operation after tax 202200000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 477100000
17 Other comprehensive income net of taxes -9600000
18 Total Comprehensive Income for the period 467500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1116900000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.49
Diluted earnings (loss) per share from continuing operations 2.47
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 1.83
Diluted earnings (loss) per share from discontinued operations 1.82
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.32
Diluted earnings (loss) per share from continuing and discontinued operations 4.29
24 Debt equity ratio 0.0089
25 Debt service coverage ratio 0.0071
26 Interest service coverage ratio 0.0265
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n1The above standalone unaudited financial results of Aditya Birla Real Estate Limited formerly known as Century Textiles and Industries Limited the Company for the quarter ended June 30 2025 have been reviewed and recommended for adoption by the Audit Committee to the Board of Directors and have been approved by the Board at its meeting held on July 23 2025. n n2The Company has disclosed exceptional items for the quarter and year ended March 31 2025 pertaining to n na Post discontinuation of the Companys Textiles business, the economic advantages to its Joint Venture JV Birla Advanced Knits Private Limited like common utility shared manpower & integrated operations with Siro yarn spinning were lost, hence entity became non-viable and the said JV business operations had been stopped Therefore both the JV partners had decided to sell their respective investments in the JV Both the JV partners had an obligation to contribute equally towards the liabilities of the JV in excess of their respective investments Accordingly the Company had recognised provision aggregating to Rs. 114 Cr towards its exposure in JV. nDuring the quarter ended June 30 2025 the Company has made contribution towards its liabilities in JV of Rs 89 Cr n nbThe company was entitled to Worli West Colony comprises C S No 1546 leasehold land admeasuring 25543.68 sq mtrs equivalent to 6.31 acres Company had filed a writ Petition before the High Court of Bombay seeking a formal conveyance of the land in its favor The Honble High Court of Bombay had passed a judgment dated March 14 2022 inter alia directing MCGM to execute a formal conveyance in favor of the Company. MCGM filed an appeal in the Honble Supreme Court against the said High Court Judgement and the Honble Supreme Court had allowed the said Appeal Pursuant to Supreme Court Judgement the company had surrendered a land parcel to local authority and as a result the company had written off Rs. 42.89 Cr pertaining to the said property. n n3 Other operating income includes gain on sale of Transferable Development Rights TDR for the quarter ended June 30 2025 Nil quarter ended March 31 2025 Nil quarter ended June 30 2024 Rs 12.35 Cr and year ended March 31 2025 Rs 12.35 Cr n n4. Other income includes interest on Income Tax refund pertaining to earlier years for the quarter ended June 30 2025 Nil for the quarter ended March 31 2025 Rs 0.74 Cr quarter ended June 30 2024 Rs 3.87 Cr and year ended March 31 2025 Rs 4.61 Cr n n5. Pursuant to approval of Board of Directors Board of the Company at their meeting held on March 31 2025 the company had executed a business transfer agreement BTA with the ITC Ltd for sale and transfer of the Companys pulp and paper undertaking operated under the name of Century Pulp and paper. As the operations are discontinued the financial results of the company for the comparative period for the quarter ended June 30 2024 have been presented accordingly. The company is in the process of satisfying conditions precedent in accordance with the BTA n n6. For the quarter ended 30th June 2025 the Company recorded a profit of Rs 17.74 Cr from the sale of property plant and equipment of the Textile business which has been disclosed under Discontinued Operations in the financial results. n n7. During the year ended March 31 2025 the Nomination and Remuneration Committee Committee of the Board of Directors of the Company had granted 42439 Stock Options ESOPs under the CTIL Employee Stock Option Scheme 2023 the Scheme and 83780 Employee stock options had been exercised. No stock options ESOPs has been granted and exercised during the quarter ended June 30 2025. n n8. The figures of the quarter ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the unaudited published year to date figures upto December 31 2024 which were subjected to limited review. n n9. In view of discontinuation of its textile business operations and proposed divestment of its paper and pulp business and as per operating results reviewed by the chief operating decision makers the management has two reportable segments as follows n n(a) Real Estate includes Residential projects Leased properties and Investment properties of the Company n n(b) Others include Viscose Filament Yarn & Tyre Yarn Rayon Salt works and Chemicals



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate 530200000 530200000
2 Others 140800000 140800000
3 Pulp & Paper 6787600000 6787600000
4 Textiles 0 0
Total Segment Revenue 7458600000
Less: Inter segment revenue 1300000 1300000
Revenue from operations 7457300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 290300000 290300000
2 Others 99100000 99100000
3 Pulp & Paper 241500000 241500000
4 Textiles 73700000 73700000
Total Profit before tax 704600000
i. Finance cost 429000000 429000000
ii. Other Unallocable Expenditure net off Unallocable income -468100000 -468100000
Profit before tax 743700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 51315100000 51315100000
2 Others 2203300000 2203300000
3 Pulp & Paper 30157300000 30157300000
4 Textiles 710400000 710400000
Total Segment Asset 84386100000 84386100000
Un-allocable Assets 35906400000 35906400000
Net Segment Asset 120292500000 120292500000
4 Segment Liabilities
Segment Liabilities
1 Real Estate 23138700000 23138700000
2 Others 5356500000 5356500000
3 Pulp & Paper 4761000000 4761000000
4 Textiles 129200000 129200000
Total Segment Liabilities 33385400000 33385400000
Un-allocable Liabilities 42637800000 42637800000
Net Segment Liabilities 76023200000 76023200000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Company has single segment i.e. Real Estate w.e.f. 1st April, 2025 due to discontinued operations of Pulp & Paper and Textiles segments. However, XML file accept only multi segment or geographical, hence multi segment is selected. n



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -11900000 -11900000
Total Amount of items that will not be reclassified to profit and loss -11900000
2 Income tax relating to items that will not be reclassified to profit or loss -2300000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -9600000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 39301800000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 20479600000
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 18822200000