Integrated Filing — IndAS



General information about company

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 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 Multi segment
Description of single segment
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



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 2,02,556.00 2,02,556.00
Other income 5,602.00 5,602.00
Total income 2,08,158.00 2,08,158.00
2 Expenses
(a) Cost of materials consumed 17,328.00 17,328.00
(b) Purchases of stock-in-trade 61,485.00 61,485.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9,082.00 9,082.00
(d) Employee benefit expense 34,592.00 34,592.00
(e) Finance costs 13,709.00 13,709.00
(f) Depreciation, depletion and amortisation expense 34,973.00 34,973.00
(f) Other Expenses
1 Rent expense 6,230.00 6,230.00
2 Other expenses 62,146.00 62,146.00
Total other expenses 68,376.00 68,376.00
Total expenses 2,39,545.00 2,39,545.00
3 Total profit before exceptional items and tax (31,387.00) (31,387.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (31,387.00) (31,387.00)
6 Tax expense
7 Current tax 9.00 9.00
8 Deferred tax (7,162.00) (7,162.00)
9 Total tax expenses (7,153.00) (7,153.00)
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 (24,234.00) (24,234.00)
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 (639.00) (639.00)
16 Total profit (loss) for period (24,873.00) (24,873.00)
17 Other comprehensive income net of taxes 42.00 42.00
18 Total Comprehensive Income for the period (24,831.00) (24,831.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (21,524.00) (21,524.00)
Total profit or loss, attributable to non-controlling interests (3,349.00) (3,349.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (21,490.00) (21,490.00)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (3,341.00) (3,341.00)
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 -1.77 -1.77
Diluted earnings (loss) per share from continuing operations -1.77 -1.77
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 -1.77 -1.77
Diluted earnings (loss) per share from continuing and discontinued operations -1.77 -1.77
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) 2. 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) Rule, 2015, as amended. 3. The above consolidated financial results, as reviewed and recommended by the Audit Committee, have been approved by the Board of Directors at its meeting held on August 08, 2026. 4. 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. 5. The limited review of the consolidated financial results 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 (as amended) has been completed by the Statutory Auditors of the Company. 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. Figures of the previous periods have been regrouped/ reclassified wherever necessary to conform to the current period classification. 8. Pursuant to Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) order dated July 2, 2026 approving the Scheme of Amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, wholly owned subsidiaries of the Company, with the Company and filing of the order with the Registrar of Companies, Mumbai on July 10, 2026, the said subsidiaries have been dissolved without being wound up.



Remarks

Debt equity ratio As per Standalone Financial Results.
Debt service coverage ratio As per Standalone Financial Results.
Interest service coverage ratio As per Standalone Financial Results.


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)
1 Pantaloons 1,20,439.00 1,20,439.00
2 Ethnic and Others 83,079.00 83,079.00
3 Amounts of Associate accounted for through equity method 0.00 0.00
4 Inter-segment Eliminations 0.00 0.00
Total Segment Revenue 2,03,518.00 2,03,518.00
Less: Inter segment revenue 962.00 962.00
Revenue from operations 2,02,556.00 2,02,556.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pantaloons 348.00 348.00
2 Ethnic and Others (18,854.00) (18,854.00)
3 Amounts of Associate accounted for through equity method (639.00) (639.00)
4 Inter-segment Eliminations 54.00 54.00
Total Profit before tax (19,091.00) (19,091.00)
i. Finance cost 13,709.00 13,709.00
ii. Other Unallocable Expenditure net off Unallocable income (774.00) (774.00)
Profit before tax (32,026.00) (32,026.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pantaloons 5,63,417.00 5,63,417.00
2 Ethnic and Others 10,16,414.00 10,16,414.00
3 Amounts of Associate accounted for through equity method 13,717.00 13,717.00
4 Inter-segment Eliminations (5,219.00) (5,219.00)
Total Segment Asset 15,88,329.00 15,88,329.00
Un-allocable Assets 1,66,111.00 1,66,111.00
Net Segment Asset 17,54,440.00 17,54,440.00
4 Segment Liabilities
Segment Liabilities
1 Pantaloons 4,20,873.00 4,20,873.00
2 Ethnic and Others 6,90,506.00 6,90,506.00
3 Amounts of Associate accounted for through equity method 0.00 0.00
4 Inter-segment Eliminations (44,602.00) (44,602.00)
Total Segment Liabilities 10,66,777.00 10,66,777.00
Un-allocable Liabilities 85,409.00 85,409.00
Net Segment Liabilities 11,52,186.00 11,52,186.00
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 01-04-2026 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 70.00 70.00
Total Amount of items that will not be reclassified to profit and loss 70.00
2 Income tax relating to items that will not be reclassified to profit or loss 23.00 23.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations (5.00) (5.00)
Total Amount of items that will be reclassified to profit and loss (5.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 42.00 42.00