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 Consolidated
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



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 Consolidated
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 1455600000
Other income 118500000
Total income 1574100000
2 Expenses
(a) Cost of materials consumed 732300000
(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 503800000
(e) Finance costs 70600000
(f) Depreciation, depletion and amortisation expense 155000000
(f) Other Expenses
1 Other Expenses 638200000 638200000
Total other expenses 638200000
Total expenses 2080400000
3 Total profit before exceptional items and tax -506300000
4 Exceptional items 0
5 Total profit before tax -506300000
6 Tax expense
7 Current tax 130000000
8 Deferred tax -188000000
9 Total tax expenses -58000000
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 -448300000
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 -24700000
16 Total profit (loss) for period -270800000
17 Other comprehensive income net of taxes -9600000
18 Total Comprehensive Income for the period -280400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -254730000
Total profit or loss, attributable to non-controlling interests -16100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -264300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -16100000
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 -4.13
Diluted earnings (loss) per share from continuing operations -4.13
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 1.83
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -2.3
Diluted earnings (loss) per share from continuing and discontinued operations -2.3
24 Debt equity ratio 0.0132
25 Debt service coverage ratio -0.0073
26 Interest service coverage ratio -0.0112
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1 The above consolidated unaudited financial results of Aditya Birla Real Estate Limited formerly known as Century Textiles and Industries Limited the Holding Company subsidiaries and its Joint Ventures the group 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 n2 The Holding Company has disclosed exceptional items for the quarter and year ended March 31 2025 pertaining to n na Post discontinuation of the Holding 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 Holding Company had recognised provision aggregating to Rs 81.08 Cr nDuring the quarter ended June 30 2025 the Holding Company has made contribution towards its liabilities in JV Rs 89 Cr n nb The Holding Company was entitled to Worli West Colony comprises C S No 1546 leasehold land admeasuring 25543.68 sq mtrs equivalent to 6.31 acres Holding Company had filed a writ Petition before the High Court of Bombay seeking a formal conveyance of the land in its favor The Honorable 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 Holding Company MCGM filed an appeal in the Honorable Supreme Court against the said High Court Judgement and the Honorable Supreme Court had allowed the said Appeal. Pursuant to Supreme Court Judgement the holding company had surrendered a land parcel to local authority and as a result the holding company had written off Rs 42.89 Cr pertaining to the said property n n3 Other income includes interest on Income Tax refund pertaining to earlier years for the quarter ended June 30 2025 Rs 1.20 Cr 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 n4 Pursuant to approval of Board of Directors Board of the Holding Company at their meeting held on March 31 2025 the Holding Company had executed a business transfer agreement BTA with the ITC Ltd for sale and transfer of the Holding Companys pulp and paper undertaking operated under the name of Century Pulp and Paper As the operations are discontinued the financial results of the Holding Company for the comparative periods and for the quarter ended June 30 2024 have been presented accordingly nThe Holding Company is in the process of satisfying conditions precedent in accordance with the BTA n n5 For the quarter ended 30th June 2025 the Holding 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 n6 During the year ended March 31 2025 the Nomination and Remuneration Committee Committee of the Board of Directors of the Holding Company had granted 42439 Stock Options ESOP under the CTIL Employee Stock Option Scheme 2023 the Scheme and 83780 Employee stock options had been exercised No stock options ESOP has been granted and exercised during the quarter ended June 30 2025 n n7 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 n8 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 na Real Estate includes Residential projects, Leased properties and Investment properties of the Holding Company. nb Others include Viscose Filament Yarn and 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate 1302600000 1302600000
2 Others 140800000 140800000
3 Pulp and Paper 6787600000 6787600000
4 Textiles 0 0
Total Segment Revenue 8231000000
Less: Inter segment revenue 1300000 1300000
Revenue from operations 8229700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate -439600000 -439600000
2 Others 89100000 89100000
3 Pulp and Paper 241500000 241500000
4 Textiles 73700000 73700000
Total Profit before tax -35300000
i. Finance cost 70600000 70600000
ii. Other Unallocable Expenditure net off Unallocable income 109900000 109900000
Profit before tax -215800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 111163000000 111163000000
2 Others 2188900000 2188900000
3 Pulp and Paper 30157300000 30157300000
4 Textiles 710400000 710400000
Total Segment Asset 144219600000 144219600000
Un-allocable Assets 20962200000 20962200000
Net Segment Asset 165181800000 165181800000
4 Segment Liabilities
Segment Liabilities
1 Real Estate 62601100000 62601100000
2 Others 5356500000 5356500000
3 Pulp and Paper 4761000000 4761000000
4 Textiles 129200000 129200000
Total Segment Liabilities 72847800000 72847800000
Un-allocable Liabilities 53978400000 53978400000
Net Segment Liabilities 126826200000 126826200000
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 Consolidated
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