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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 06-05-2026   12:15:00
End date and time of board meeting 06-05-2026   13:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,261.00 40,718.00
Other income 1,558.00 5,198.00
Total income 9,819.00 45,916.00
2 Expenses
(a) Cost of materials consumed 3,157.00 17,056.00
(b) Purchases of stock-in-trade (41.00) (150.00)
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 5,907.00 22,873.00
(e) Finance costs 2,060.00 6,440.00
(f) Depreciation, depletion and amortisation expense 1,850.00 6,750.00
(f) Other Expenses
1 Other Expenses 15,249.00 36,858.00
Total other expenses 15,249.00 36,858.00
Total expenses 28,182.00 89,827.00
3 Total profit before exceptional items and tax (18,363.00) (43,911.00)
4 Exceptional items (250.00) (2,479.00)
5 Total profit before tax (18,613.00) (46,390.00)
6 Tax expense
7 Current tax 1,112.00 3,502.00
8 Deferred tax (9,239.00) (17,401.00)
9 Total tax expenses (8,127.00) (13,899.00)
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 (10,486.00) (32,491.00)
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 (545.00) (1,316.00)
16 Total profit (loss) for period (11,031.00) (33,807.00)
17 Other comprehensive income net of taxes (1,213.00) (2,399.00)
18 Total Comprehensive Income for the period (12,244.00) (36,206.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,084.00 (10,322.00)
Total profit or loss, attributable to non-controlling interests (545.00) (1,160.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (1,212.80) (2,398.80)
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 11,169.00 11,169.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,58,913.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -9.48 -29.53
Diluted earnings (loss) per share from continuing operations -9.45 -29.53
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 10.46 20.2
Diluted earnings (loss) per share from discontinued operations 10.42 20.2
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.98 -9.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.97 -9.33
24 Debt equity ratio 1.5300 1.5300
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above consolidated audited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles & Industries Limited) (the Holding Company) , subsidiaries and its Joint Ventures (the group) for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board at its meeting held on May 06, 2026. 2 The Holding Company has disclosed exceptional items pertaining to: 2 a Post discontinuation of the holding 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 Holding Company had recognised a provision aggregating to Rs. 81.84 Cr during the quarter and year ended March 31, 2025. towards its exposure in the JV. The contribution towards the aforesaid provision was made during the quarter ended June 30, 2025. Thereafter, the Holding Company contributed Rs. 2.50 Cr. during the quarter ended March 31, 2026 and Rs. 11 Cr. during the quarter ended December 31, 2025, aggregating to Rs. 13.50 Cr. for the year ended March 31, 2026, towards the JV’s working capital requirements, which has been fully impaired and recognised as an exceptional item, considering the exposure in the JV. 2 b The Holding 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). Holding 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 Holding Company. MCGM filed an appeal in the Hon’ble Supreme Court against the said High Court Judgement and the Hon’ble Supreme Court has allowed the said Appeal. Pursuant to Supreme Court Judgement the Holding Company has surrendered a land parcel to local authority, and as a result the Holding Company has provided INR 42.89 Cr pertaining to the said property. 2 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 Group has assessed the financial implications of these changes, resulting in an increase in gratuity and leave liability by Rs 41.18 Cr (both continuing and discontinued operations). Considering that the impact arising out of enactment of the new legislation is an event of a non-recurring nature, the Group has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Items” in the statement of profit and loss for the quarter ended December 31, 2025 and year ended March 31, 2026. 3 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 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 Holding Company for the comparative periods and for the quarter and year ended March 31, 2025 have been presented accordingly. The Holding Company is in the process of satisfying conditions precedent in accordance with the BTA. 4 The Holding Company has recognized profit (net of impairment) arising from transfer of property, plant and equipment Nil for the quarter ended March 31, 2026 , Rs 46.30 Cr. for the year ended March 31, 2026 and Rs. 25.98 Cr. for the quarter ended December 31, 2025 which has been disclosed under “Discontinued Operations” in the financial results. 5 During the year, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Holding Company has granted 8,772 Stock Options (ESOPs) (for the previous year ended March 31, 2025 : 42,439) under the CTIL Employee Stock Option Scheme, 2023 (“the Scheme”), and 50,864 ESOPs were exercised (for the previous year ended March 31, 2025 : 83,780). 6 The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial years and the unaudited published year-to-date figures upto December 31 for respective years which were subjected to limited review. 7 In view of discontinuation of its textile business operations and proposed divestment of its paper & pulp business and as per operating results reviewed by the chief operating decision makers, the management has accordingly revised its segment classification and disclosure. Revised segment classification is as under: (a) Real Estate includes Residential projects, Leased properties and Investment properties of the Holding Company. (b) Others include Viscose Filament Yarn & Tyre Yarn (Rayon), Salt works and Chemicals. 8 During the quarter and year ended March 31, 2026, the Company revised its estimates relating to measurement of Deferred Tax balances in view of amendments under the Income Tax Act, 2025 as amended by the Finance Act,2026. Further, considering the Tax Benefit & utilization of MAT Credit Entitlement the Holding Company is of the view that from Tax year 2026-27, the Holding company will opt new tax Regime. Accordingly , the Company has reversed the Net Deferred tax liability of INR 123.76 crores on account of lower tax rate, by recognizing the same under Tax Expense in Statement of Profit and Loss. 9 The Board of Directors have recommended a dividend of Rs. 2.50/- (previous year Rs.2/-) per equity share of Rs .10/- each equivalent to 25% on paid up equity share capital of the Company for the year ended March 31, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 62,093.00
Capital work-in-progress 1,763.00
Investment property 73,635.00
Goodwill 0.00
Other intangible assets 883.00
Intangible assets under development 99.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 52,947.00
Trade receivables, non-current 6,745.00
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 59,692.00
Deferred tax assets (net) 44,783.00
Other non-current assets
1 Advance tax (net of provisions) 13,004.00
2 Other non-current assets 2,257.00
Total of other non-current assets 15,261.00
Total non-current assets 2,58,209.00
2 Current assets
Inventories 11,06,048.00
Current financial asset
Current investments 98,218.00
Trade receivables, current 1,671.00
Cash and cash equivalents 1,36,246.00
Bank balance other than cash and cash equivalents 3,630.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 17,663.00
Total current financial assets 2,57,428.00
Current tax assets (net)
Other current assets
1 Other current assets 97,491.00
Total of other current assets 97,491.00
Total current assets 14,60,967.00
3 Non-current assets classified as held for sale 3,04,100.00
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 20,23,276.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,169.00
Other equity 3,58,913.00
Total equity attributable to owners of parent 3,70,082.00
Non controlling interest (162.00)
Total equity 3,69,920.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,76,104.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 17,341.00
Total of other non-current financial liabilities 17,341.00
Total non-current financial liabilities 3,93,445.00
Provisions, non-current 1,718.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 29,691.00
Total of other non-current liabilities 29,691.00
Total non-current liabilities 4,24,854.00
Current liabilities
Current financial liabilities
Borrowings, current 1,87,545.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,117.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 65,021.00
Total Trade payable 66,138.00
Other current financial liabilities
1 Other current financial liabilities 24,768.00
Total of other current financial liabilities 24,768.00
Total current financial liabilities 2,78,451.00
Other current liabilities 8,88,260.00
1 Other current liabilities 8,88,260.00
Total of other current liabilities 8,88,260.00
Provisions, current 21,622.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 11,88,333.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 40,169.00
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 16,53,356.00
Total equity and liabilites 20,23,276.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 ( a ) Real Estate 6,744.00 34,529.00
2 ( b ) Others 1,470.00 5,906.00
3 ( c ) Pulp and Paper (Refer Note 3) 80,540.00 3,06,254.00
4 ( d ) Textiles 0.00 0.00
Total Segment Revenue 88,754.00 3,46,689.00
Less: Inter segment revenue 14.00 58.00
Revenue from operations 88,740.00 3,46,631.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 ( a ) Real Estate (16,241.00) (38,073.00)
2 ( b ) Others 917.00 3,013.00
3 ( c ) Pulp and Paper (Refer Note 3) 5,305.00 17,760.00
4 ( d ) Textiles (31.00) 3,266.00
Total Profit before tax (10,050.00) (14,034.00)
i. Finance cost 2,060.00 6,440.00
ii. Other Unallocable Expenditure net off Unallocable income 1,774.00 6,206.00
Profit before tax (13,884.00) (26,680.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 ( a ) Real Estate 13,57,874.00 13,57,874.00
2 ( b ) Others 20,066.00 20,066.00
3 ( c ) Pulp and Paper (Refer Note 3) 3,04,028.00 3,04,028.00
4 ( d ) Textiles 398.00 398.00
Total Segment Asset 16,82,366.00 16,82,366.00
Un-allocable Assets 3,40,910.00 3,40,910.00
Net Segment Asset 20,23,276.00 20,23,276.00
4 Segment Liabilities
Segment Liabilities
1 ( a ) Real Estate 9,51,107.00 9,51,107.00
2 ( b ) Others 61,781.00 61,781.00
3 ( c ) Pulp and Paper (Refer Note 3) 38,144.00 38,144.00
4 ( d ) Textiles 1,097.00 1,097.00
Total Segment Liabilities 10,52,129.00 10,52,129.00
Un-allocable Liabilities 6,01,227.00 6,01,227.00
Net Segment Liabilities 16,53,356.00 16,53,356.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
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 1,925.00 3,388.00
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 (712.00) (989.00)
5 Total Other comprehensive income (1,213.00) (2,399.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (46,390.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,89,790.00)
Adjustments for decrease (increase) in trade receivables, current 12,290.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (42,764.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (12,436.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 4,316.00
Adjustments for increase (decrease) in trade payables, current (30,724.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,58,953.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,347.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 6,452.00
Adjustments for provisions, current 6,880.00
Adjustments for provisions, non-current 1,350.00
Adjustments for other financial liabilities, current (3,675.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 176.00
Adjustments for dividend income 285.00
Adjustments for interest income 917.00
Adjustments for share-based payments 599.00
Adjustments for fair value losses (gains) (2,590.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 21,026.00
Other adjustments for non-cash items (3,164.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,33,044.00
Net cash flows from (used in) operations 86,654.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 11,931.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 74,723.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 10,250.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 12,583.00
Purchase of property, plant and equipment 21,239.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 285.00
Interest received 3,994.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (44,147.00)
Net cash flows from (used in) investing activities (58,774.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 386.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,07,579.00
Repayments of borrowings 1,46,670.00
Payments of lease liabilities 242.00
Dividends paid 2,222.00
Interest paid 25,168.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (3,803.00)
Net cash flows from (used in) financing activities 29,860.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 45,809.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 45,809.00
Cash and cash equivalents cash flow statement at beginning of period 79,937.00
Cash and cash equivalents cash flow statement at end of period 1,25,746.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S R B C & CO. LLP Yes 28-02-2029