| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 28-01-2026 13:00:00 |
| End date and time of board meeting | 28-01-2026 13:55:00 |
| 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 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 6,316.00 | 19,791.00 | |
| Other income | 6,325.00 | 19,060.00 | |
| Total income | 12,641.00 | 38,851.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 63.00 | 426.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 76.00 | (109.00) |
| (d) | Employee benefit expense | 613.00 | 2,056.00 |
| (e) | Finance costs | 4,404.00 | 13,137.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,336.00 | 3,962.00 |
| (f) | Other Expenses | ||
| 1 | Other expenditures | 3,167.00 | 8,342.00 |
| Total other expenses | 3,167.00 | 8,342.00 | |
| Total expenses | 9,659.00 | 27,814.00 | |
| 3 | Total profit before exceptional items and tax | 2,982.00 | 11,037.00 |
| 4 | Exceptional items | (1,734.00) | (1,734.00) |
| 5 | Total profit before tax | 1,248.00 | 9,303.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 203.00 | 1,625.00 |
| 8 | Deferred tax | (155.00) | 1,326.00 |
| 9 | Total tax expenses | 48.00 | 2,951.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 1,200.00 | 6,352.00 |
| 12 | Profit (loss) from discontinued operations before tax | 3,981.00 | 15,752.00 |
| 13 | Tax expense of discontinued operations | 776.00 | 4,997.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 3,205.00 | 10,755.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 4,405.00 | 17,107.00 |
| 17 | Other comprehensive income net of taxes | (918.00) | (1,204.00) |
| 18 | Total Comprehensive Income for the period | 3,487.00 | 15,903.00 |
| 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 | 11,169.00 | 11,169.00 | |
| Face value of equity share capital | 10 | 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 | 1.09 | 5.75 | |
| Diluted earnings (loss) per share from continuing operations | 1.08 | 5.71 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 2.9 | 9.73 | |
| Diluted earnings (loss) per share from discontinued operations | 2.88 | 9.68 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.99 | 15.48 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.96 | 15.39 | |
| 24 | Debt equity ratio | 0.8700 | 0.8700 |
| 25 | Debt service coverage ratio | 0.1300 | 0.7900 |
| 26 | Interest service coverage ratio | 3.200 | 3.1900 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above standalone unaudited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles and Industries Limited) (the Company) for the Quarter & Nine months ended December 31, 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 January 28, 2026. 2 The Company has disclosed exceptional items pertaining to: a Post discontinuation of the Company’s Textiles business, the economic advantages to its Joint Venture (“JV”), Birla Advanced Knits Private Limited, such as common utilities, shared manpower and integrated operations with Siro yarn spinning, were lost; accordingly, the entity became non-viable and the JV’s business operations were discontinued. 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 a provision aggregating to Rs. 114 Cr. towards its exposure in the JV. The contribution towards the aforesaid provision was made during the quarter ended June 30, 2025. Further, the Company contributed Rs. 11 Cr. during the quarter and nine months ended December 31, 2025 towards the JV’s working capital requirements, which has been fully impaired and recognised as an exceptional item, considering the JV is in the process of closure. b The company was entitled to Worli West Colony comprises C. S. No. 1,546 leasehold land admeasuring 25,543.68 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 Hon’ble 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 Hon’ble Supreme Court against the said High Court Judgement and the Hon’ble Supreme Court had allowed the said Appeal. During the year ended 31st March 2025, 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. c The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes viz. the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”). These Codes have been made effective from 21st November, 2025. The corresponding supporting rules under these Codes are yet to be notified. The labour codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes, resulting in an increase in aggregate liability of gratuity and leave encashment by Rs. 36.23 Cr. (both continuing and discontinued operations), and is in the process of evaluating the full impact of these new labour codes announced. Considering that the impact arising out of enactment of the new legislation is an event of a non-recurring nature, the Company has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Items” in the statement of profit and loss for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments pertaining to the labour codes and will evaluate the impact, if any, on the measurement of liabilities relating to employee benefits. 3 Other operating income includes gain on sale of Transferable Development Rights (TDR) for the quarter and nine months ended December 31, 2025 Nil, quarter ended September 30, 2025 Nil, quarter ended December 31,2024 Nil, nine months ended December 31, 2024 Rs. 12.35 Cr. and year ended March 31, 2025 Rs. 12.35 Cr. 4 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 Company's 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 and nine months ended December 31, 2024 have been presented accordingly. The company is in the process of satisfying conditions precedent in accordance with the BTA. 5 The Company has recognized profit (net of impairment) arising from transfer of property, plant and equipment amounting to Rs 25.98 Cr., for the quarter ended December 31, 2025 Rs. 46.24 Cr., for nine months ended December 31, 2025 and Rs. 2.52 Cr. for quarter ended September 30, 2025 which has been disclosed under “Discontinued Operations” in the financial results. 6 During the nine months ended December 31, 2025, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Company granted 8,772 Stock Options (ESOPs) under the CTIL Employee Stock Option Scheme, 2023 (“the Scheme”), and 32,173 ESOPs were exercised, 8,772 ESOPs were granted and 14,610 ESOPs were exercised during the quarter ended December 31, 2025, No ESOPs were granted and 17,563 ESOPs were exercised during the quarter ended September 30, 2025. Further, during the year ended March 31, 2025, 42,439 ESOPs were granted and 83,780 ESOPs were exercised. 7 In view of discontinuation of its textile business operations and proposed divestment of its pulp & paper business and as per operating results reviewed by the chief operating decision makers, the management has two reportable segments as follows : (a) Real Estate includes Residential projects, Leased properties and Investment properties of the Company. (b) Others include Viscose Filament Yarn & Tyre Yarn (Rayon), Salt works and Chemicals. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | ( a ) Real Estate | 4,670.00 | 15,313.00 | ||||
| 2 | ( b ) Others | 1,649.00 | 4,436.00 | ||||
| 3 | ( c ) Pulp and Paper | 75,701.00 | 2,25,714.00 | ||||
| 4 | ( d ) Textiles | 0.00 | 0.00 | ||||
| Total Segment Revenue | 82,020.00 | 2,45,463.00 | |||||
| Less: Inter segment revenue | 14.00 | 43.00 | |||||
| Revenue from operations | 82,006.00 | 2,45,420.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | ( a ) Real Estate | 1,574.00 | 6,726.00 | ||||
| 2 | ( b ) Others | 497.00 | 2,397.00 | ||||
| 3 | ( c ) Pulp and Paper | 1,406.00 | 12,455.00 | ||||
| 4 | ( d ) Textiles | 2,575.00 | 3,297.00 | ||||
| Total Profit before tax | 6,052.00 | 24,875.00 | |||||
| i. Finance cost | 4,404.00 | 13,137.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (3,581.00) | (13,317.00) | |||||
| Profit before tax | 5,229.00 | 25,055.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | ( a ) Real Estate | 5,88,590.00 | 5,88,590.00 | ||||
| 2 | ( b ) Others | 20,858.00 | 20,858.00 | ||||
| 3 | ( c ) Pulp and Paper | 3,14,385.00 | 3,14,385.00 | ||||
| 4 | ( d ) Textiles | 449.00 | 449.00 | ||||
| Total Segment Asset | 9,24,282.00 | 9,24,282.00 | |||||
| Un-allocable Assets | 3,62,828.00 | 3,62,828.00 | |||||
| Net Segment Asset | 12,87,110.00 | 12,87,110.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | ( a ) Real Estate | 3,02,604.00 | 3,02,604.00 | ||||
| 2 | ( b ) Others | 62,783.00 | 62,783.00 | ||||
| 3 | ( c ) Pulp and Paper | 48,386.00 | 48,386.00 | ||||
| 4 | ( d ) Textiles | 1,121.00 | 1,121.00 | ||||
| Total Segment Liabilities | 4,14,894.00 | 4,14,894.00 | |||||
| Un-allocable Liabilities | 4,20,107.00 | 4,20,107.00 | |||||
| Net Segment Liabilities | 8,35,001.00 | 8,35,001.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1,153.00 | 1,481.00 |
| 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 | (235.00) | (277.00) |
| 5 | Total Other comprehensive income | (918.00) | (1,204.00) |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 1,88,740.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 2,04,852.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 3,93,592.00 | |