Integrated Filing — IndAS



General information about company

Scrip Code 544403
NSE Symbol ABLBL
MSEI Symbol NOTLISTED
ISIN INE14LE01019
Name of company Aditya Birla Lifestyle Brands Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Single segment
Description of single segment NA
Start date and time of board meeting 01-08-2026   16:00:00
End date and time of board meeting 01-08-2026   17:30:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,04,574.00 2,04,574.00
Other income 1,846.00 1,846.00
Total income 2,06,420.00 2,06,420.00
2 Expenses
(a) Cost of materials consumed 29,931.00 29,931.00
(b) Purchases of stock-in-trade 48,379.00 48,379.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,374.00 1,374.00
(d) Employee benefit expense 24,862.00 24,862.00
(e) Finance costs 8,325.00 8,325.00
(f) Depreciation, depletion and amortisation expense 20,412.00 20,412.00
(f) Other Expenses
1 Rent Expenses 19,254.00 19,254.00
2 Other Expenses 49,966.00 49,966.00
Total other expenses 69,220.00 69,220.00
Total expenses 2,02,503.00 2,02,503.00
3 Total profit before exceptional items and tax 3,917.00 3,917.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,917.00 3,917.00
6 Tax expense
7 Current tax 1,444.00 1,444.00
8 Deferred tax (429.00) (429.00)
9 Total tax expenses 1,015.00 1,015.00
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 2,902.00 2,902.00
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 2,902.00 2,902.00
17 Other comprehensive income net of taxes (359.00) (359.00)
18 Total Comprehensive Income for the period 2,543.00 2,543.00
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 1,22,052.00 1,22,052.00
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 0.24 0.24
Diluted earnings (loss) per share from continuing operations 0.24 0.24
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 0.24 0.24
Diluted earnings (loss) per share from continuing and discontinued operations 0.24 0.24
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 August 01, 2026. 3. The figures for the quarters ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited year-to-date figures upto December 31, 2025 respectively. 4. The limited review as required under Regulation 33 and 52 (read with regulations 63) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the statutory auditors of the Group. 5. The Group is primarily engaged in the business of manufacturing and trading of branded apparels (Garments and accessories), which in the terms of Ind AS 108 'Operating Segments', constitutes a single operating and reporting segment.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 (480.00) (480.00)
Total Amount of items that will not be reclassified to profit and loss (480.00)
2 Income tax relating to items that will not be reclassified to profit or loss (121.00) (121.00)
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
5 Total Other comprehensive income (359.00) (359.00)