Integrated Filing — IndAS



General information about company
Scrip Code 535755
NSE Symbol ABFRL
MSEI Symbol NOTLISTED
ISIN INE647O01011
Name of company Aditya Birla Fashion and Retail 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-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 13-Aug-2025   16:30:00
End date and time of board meeting 13-Aug-2025   18:50:00
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 18314600000
Other income 635400000
Total income 18950000000
2 Expenses
(a) Cost of materials consumed 2096700000
(b) Purchases of stock-in-trade 4499000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1216500000
(d) Employee benefit expense 3031400000
(e) Finance costs 1133600000
(f) Depreciation, depletion and amortisation expense 3156000000
(f) Other Expenses
1 Rent Expense 557400000 557400000
2 Other Expenses 5796900000 5796900000
Total other expenses 6354300000
Total expenses 21487500000
3 Total profit before exceptional items and tax -2537500000
4 Exceptional items 0
5 Total profit before tax -2537500000
6 Tax expense
7 Current tax 5400000
8 Deferred tax -263100000
9 Total tax expenses -257700000
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 -2279800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -57500000
16 Total profit (loss) for period -2337300000
17 Other comprehensive income net of taxes -15100000
18 Total Comprehensive Income for the period -2352400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -2119800000
Total profit or loss, attributable to non-controlling interests -217500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -2128100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -224300000
21 Details of equity share capital
Paid-up equity share capital 12202900000
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 -1.74
Diluted earnings (loss) per share from continuing operations -1.74
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.74
Diluted earnings (loss) per share from continuing and discontinued operations -1.74
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per the attachment n



Remarks
Debt equity ratio Company has excess liquid investment and cash over its debt
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 Pantaloons 10941300000 10941300000
2 Ethnic and Others 7545700000 7545700000
3 Inter-segment 0 0
4 Investment in Associate 0 0
5 Share in profit/(loss) of Associate 0 0
Total Segment Revenue 18487000000
Less: Inter segment revenue 172400000 172400000
Revenue from operations 18314600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pantaloons 36700000 36700000
2 Ethnic and Others -1788200000 -1788200000
3 Inter-segment -124300000 -124300000
4 Investment in Associate 0 0
5 Share in profit/(loss) of Associate -57500000 -57500000
Total Profit before tax -1933300000
i. Finance cost 1133600000 1133600000
ii. Other Unallocable Expenditure net off Unallocable income -471900000 -471900000
Profit before tax -2595000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pantaloons 52176100000 52176100000
2 Ethnic and Others 88914200000 88914200000
3 Inter-segment -684700000 -684700000
4 Investment in Associate 1247700000 1247700000
5 Share in profit/(loss) of Associate 0 0
Total Segment Asset 141653300000 141653300000
Un-allocable Assets 25311900000 25311900000
Net Segment Asset 166965200000 166965200000
4 Segment Liabilities
Segment Liabilities
1 Pantaloons 37701100000 37701100000
2 Ethnic and Others 58584100000 58584100000
3 Inter-segment -3592400000 -3592400000
4 Investment in Associate 0 0
5 Share in profit/(loss) of Associate 0 0
Total Segment Liabilities 92692800000 92692800000
Un-allocable Liabilities 8474100000 8474100000
Net Segment Liabilities 101166900000 101166900000
Disclosure of notes on segments



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 Re-measurement gains/ (losses) on defined benefit plans -2700000 -2700000
Total Amount of items that will not be reclassified to profit and loss -2700000
2 Income tax relating to items that will not be reclassified to profit or loss -500000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -300000 -300000
2 Effective Portion of Cashflow Hedge -12600000 -12600000
Total Amount of items that will be reclassified to profit and loss -12900000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -15100000