| Scrip Code | 535755 |
|---|---|
| NSE Symbol | ABFRL |
| MSEI Symbol | NA |
| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 08-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-08-2026 |
| 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 | 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 | |
| Segment Reporting | Single segment |
| Description of single segment | NA |
| Start date and time of board meeting | 08-08-2026 13:00:00 |
| End date and time of board meeting | 08-08-2026 14:55:00 |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,55,807.00 | 1,55,807.00 | |
| Other income | 3,858.00 | 3,858.00 | |
| Total income | 1,59,665.00 | 1,59,665.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 6,969.00 | 6,969.00 |
| (b) | Purchases of stock-in-trade | 52,719.00 | 52,719.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 14,076.00 | 14,076.00 |
| (d) | Employee benefit expense | 23,229.00 | 23,229.00 |
| (e) | Finance costs | 9,003.00 | 9,003.00 |
| (f) | Depreciation, depletion and amortisation expense | 26,992.00 | 26,992.00 |
| (f) | Other Expenses | ||
| 1 | Rent Expense | 4,692.00 | 4,692.00 |
| 2 | Other Expenses | 38,525.00 | 38,525.00 |
| Total other expenses | 43,217.00 | 43,217.00 | |
| Total expenses | 1,76,205.00 | 1,76,205.00 | |
| 3 | Total profit before exceptional items and tax | (16,540.00) | (16,540.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (16,540.00) | (16,540.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (5,905.00) | (5,905.00) |
| 9 | Total tax expenses | (5,905.00) | (5,905.00) |
| 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 | (10,635.00) | (10,635.00) |
| 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 | (10,635.00) | (10,635.00) |
| 17 | Other comprehensive income net of taxes | 43.00 | 43.00 |
| 18 | Total Comprehensive Income for the period | (10,592.00) | (10,592.00) |
| 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 | 1,22,054.00 | 1,22,054.00 | |
| 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 | -0.87 | -0.87 | |
| Diluted earnings (loss) per share from continuing operations | -0.87 | -0.87 | |
| 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 | -0.87 | -0.87 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.87 | -0.87 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | -7.6900 | -7.6900 |
| 26 | Interest service coverage ratio | -8.5600 | -8.5600 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above standalone 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 standalone financial results, as reviewed and recommended by the Audit Committee, has been approved by the Board of Directors at its meeting held on August 08, 2026. 3. The figures for the quarter 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. 4. The limited review as required under Regulations 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 Company. 5. The segment information as per Ind AS 108 “Operating Segments” is provided on the basis of consolidated financial results, hence the same is not provided separately in the standalone financial results. 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 Quarter ended June 30, 2026 Allotment [Non-Trust Route] Nil Allotment [by way of transfer from ESOP Trust] 26,267* *Transferred on April 15, 2026 but exercised in last Financial Year. 7. The Board of Directors of the Company at its meeting held on February 5, 2026 had approved the amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, wholly owned subsidiaries of the Company, with the Company. The Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) pronounced its order approving the Scheme of Amalgamation (“Scheme”) on July 2, 2026 and the certified copy of the order was received on July 9, 2026. The said order has been filed with the Registrar of Companies, Mumbai on July 10, 2026 and all conditions precedent to the effectiveness of the Scheme were satisfied. The Scheme provided for an Appointed Date of April 1, 2026. Effective Date of the Scheme is August 1, 2026, being first day of the month following the month in which all conditions precedent were satisfied. The Company has given effect to the amalgamation of Jaypore E-Commerce Private Limited with the Company in the Standalone financial results, using the pooling of interests method as specified by Appendix C to Ind AS 103, Business combination of entity under common control. Pursuant to the amalgamation, the comparative balances for the quarters ended June 30, 2025 and March 31, 2026 and year ended March 31, 2026 have been restated in the standalone financial results. 8. Acquisition of additional stake in subsidiary: lndivinity Clothing Retail Private Limited [ICRPL], a subsidiary, approved a Rights Issue of 3,65,19,197 Equity Shares aggregating to 175 crore. The Company paid the subscription money to ICRPL. Consequent to the payment and allotment on May 20, 2026, on post money basis, the Company holds 89.29% stake (hitherto 85.54%) in ICRPL. |
|---|
| Debt equity ratio | *Company has excess Liquid investment and cash over its debt |
|---|---|
| Debt service coverage ratio | 1. Debt service coverage ratio = Earnings before interest* and tax / (Finance cost* + Principal repayment of borrowings ) |
| Interest service coverage ratio | 2. Interest service coverage ratio = Earnings before interest* and tax / Finance cost* |
| 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 | Standalone | Standalone | |||||
| 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 | |||||||
| 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 | Standalone | Standalone |
| 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 | 58.00 | 58.00 |
| Total Amount of items that will not be reclassified to profit and loss | 58.00 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 15.00 | 15.00 |
| 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 | 43.00 | 43.00 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 15-01-2025 |
| Amount Raised | 2,37,875.00 |
| Report filed for Quarter ended | 30-06-2026 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | ICRA Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | No Comments |
| Comments of the auditors, if any | No Comments |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Prepayment or repayment, in full or part, of all or a portion of certain of the outstanding borrowings availed by Demerged ABFRL as per their repayment schedule. | - | 1,18,500.00 | 0.00 | 1,18,500.00 | 0.00 | |
| 2 | Investment towards capex and opex across high growth businesses within proposed Demerged ABFRL in business segments of Value Retail (Pantaloons & Style Up), Ethnic (designer led & premium ethnic wear brands) and luxury retail (The Collective & Galeries Lafayette) | - | 60,000.00 | 0.00 | 60,000.00 | 0.00 | |
| 3 | General corporate purposes | - | 59,375.00 | 0.00 | 59,375.00 | 0.00 |
| Name of signatory | Rajeev Agrawal |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 08-08-2026 |