Integrated Filing — IndAS



General information about company

Scrip Code 544403
NSE Symbol ABLBL
MSEI Symbol NA
ISIN INE14LE01019
Name of company Aditya Birla Lifestyle Brands Ltd
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 02-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment Apparel Business
Start date and time of board meeting 02-02-2026   15:00:00
End date and time of board meeting 02-02-2026   16:20:00
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

Amount in (Lakhs)

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 Consolidated Consolidated
1 Income
Revenue from operations 2,34,317.00 6,22,165.00
Other income 1,905.00 6,270.00
Total income 2,36,222.00 6,28,435.00
2 Expenses
(a) Cost of materials consumed 26,975.00 81,183.00
(b) Purchases of stock-in-trade 67,535.00 1,95,337.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,429.00 (24,631.00)
(d) Employee benefit expense 24,619.00 70,107.00
(e) Finance costs 9,536.00 27,816.00
(f) Depreciation, depletion and amortisation expense 20,368.00 58,514.00
(f) Other Expenses
1 Rent Expenses 22,700.00 56,748.00
2 Other Expenses 48,878.00 1,44,255.00
Total other expenses 71,578.00 2,01,003.00
Total expenses 2,23,040.00 6,09,329.00
3 Total profit before exceptional items and tax 13,182.00 19,106.00
4 Exceptional items (4,131.00) (4,131.00)
5 Total profit before tax 9,051.00 14,975.00
6 Tax expense
7 Current tax 751.00 1,899.00
8 Deferred tax 1,399.00 1,425.00
9 Total tax expenses 2,150.00 3,324.00
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 6,901.00 11,651.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
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 6,901.00 11,651.00
17 Other comprehensive income net of taxes 195.00 (85.00)
18 Total Comprehensive Income for the period 7,096.00 11,566.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,901.00 11,651.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,096.00 11,566.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,22,029.00 1,22,050.00
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 0.57 0.95
Diluted earnings (loss) per share from continuing operations 0.56 0.95
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.57 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.56 0.95
24 Debt equity ratio 0.3900 0.3900
25 Debt service coverage ratio 3.5700 2.4400
26 Interest service coverage ratio 3.6100 2.4700
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) - 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. 2.The above consolidated financial results, as reviewed and recommended by the Audit Committee, has been approved by the Board of Directors at its meeting held on February 02, 2026. 3.The limited review as required under Regulations 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) has been completed by the Auditors of the Company. 4.The Group is primarily engaged in the business of branded apparels (Garments and accessories), which in the terms of Ind AS 108 on 'Operating Segments', constitutes a single operating and reporting segment. 5.a) On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (together referred to as the Labour Code), consolidating 29 existing labour laws. The Company has assessed impact of the Labour Code based on the available information and recognised past service cost on gratuity and compensated absences, amounting to Rs 41.31 crores, arising on account of revised definition of wages. The said past service cost has been presented as an ‘exceptional item’ in consolidated financial results for the quarter and nine months ended December 31, 2025. Management continues to monitor the developments relating to the implementation of the Labour Code and will review the estimates as further clarifications are issued and the Rules are notified. b) Exceptional item of Rs 98.33 crores presented for the nine months ended December 31, 2024 represents provision for impairment of goodwill, right-of-use assets, franchisee rights and obsolescence of inventories, pursuant to restructuring of a business unit. 6.ESOP Share Allotment: Pursuant to various Employees Stock Option Schemes, following Equity Shares of Rs. 10/- each were allotted /transferred to the option grantees: Particulars Allotment Non-Trust Route pursuant to ABLBL Special Purpose Employee Stock Option Scheme Quarter ended December 31, 2025-2,09,236 Nine months ended December 31, 2025-2,09,236 Allotment By way of transfer from ESOP Trust pursuant to Special Purpose Employee Stock Option Scheme Quarter ended December 31, 2025-42,015 Nine months ended December 31, 2025-42,015 7.Scheme of Arrangement The Board at its meeting held on April 19, 2024, subject to necessary approvals, considered and approved the demerger of the Madura Fashion and Lifestyle ('MFL') Business under a Scheme of Arrangement between Aditya Birla Fashion and Retail ('Demerged Company') and Aditya Birla Lifestyle Brands Limited ('Resulting Company'). The Scheme provided for demerger, transfer, and vesting of the MFL Business from the Demerged Company to the Resulting Company on a going concern basis, with the Resulting Company issuing equity shares to the equity shareholders of the Demerged Company as a consideration. The demerger was executed through an NCLT scheme of arrangement. The Scheme provided that all shareholders of the demerged company will hold identical shareholdings in both the companies, post the demerger. The Scheme received sanction from the Hon’ble NCLT on March 27, 2025, and a certified copy of the order was received on April 22, 2025 (“Order”). Subsequently, the Demerged and Resulting Company filed the certified copy of the Order and the Scheme with the Registrar of Companies, Mumbai, making the Scheme effective from May 1, 2025. On May 26, 2025, the Resulting Company has allotted 1,22,02,94,773 fully paid-up equity shares of face value Rs.10/- each, to the shareholders of the Demerged Company as on the record date i.e. May 22, 2025, in the share exchange ratio 1:1 i.e. 1 (one) fully paid-up equity share of the Resulting Company having face value of Rs. 10/- each for every 1 (one) fully paid-up equity share of Rs. 10/- each of the Company. The equity shares of the Resulting Company have been listed on BSE Limited and the National Stock Exchange of India Limited on June 23, 2025. 8.The financial results for the quarter and nine months period ended December 31, 2024, were neither audited nor subject to limited review by statutory auditors of the Company as the Company has got listed for the first time during the quarter ended June 30, 2025. Comparative information for the aforesaid periods have been prepared by the management to comply with the requirements of Ind AS and presented and disclosed in accordance with the requirements of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 9.The Board of Directors at its meeting held on February 2, 2026, has approved issuance of Non-Convertible Debentures not exceeding Rs 500 crores, by way of private placement, subject to applicable regulatory approvals and market conditions.



Remarks

Debt equity ratio Ratio have been taken on the basis of Standalone numbers
Debt service coverage ratio Ratio have been taken on the basis of Standalone numbers
Interest service coverage ratio Ratio have been taken on the basis of Standalone numbers


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 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 260.00 (113.00)
Total Amount of items that will not be reclassified to profit and loss 260.00 (113.00)
2 Income tax relating to items that will not be reclassified to profit or loss 65.00 (28.00)
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 0.00 0.00
5 Total Other comprehensive income 195.00 (85.00)