| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-08-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-08-2026 12:00:00 |
| End date and time of board meeting | 13-08-2026 13:00:00 |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | 6,340.00 | 6,340.00 | |
| Other income | 6,412.00 | 6,412.00 | |
| Total income | 12,752.00 | 12,752.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 15.00 | 15.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (111.00) | (111.00) |
| (d) | Employee benefit expense | 530.00 | 530.00 |
| (e) | Finance costs | 4,652.00 | 4,652.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,228.00 | 1,228.00 |
| (f) | Other Expenses | ||
| 1 | Other expenditures | 2,266.00 | 2,266.00 |
| Total other expenses | 2,266.00 | 2,266.00 | |
| Total expenses | 8,580.00 | 8,580.00 | |
| 3 | Total profit before exceptional items and tax | 4,172.00 | 4,172.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,172.00 | 4,172.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 178.00 | 178.00 |
| 8 | Deferred tax | 883.00 | 883.00 |
| 9 | Total tax expenses | 1,061.00 | 1,061.00 |
| 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 | 3,111.00 | 3,111.00 |
| 12 | Profit (loss) from discontinued operations before tax | 4,259.00 | 4,259.00 |
| 13 | Tax expense of discontinued operations | 1,022.00 | 1,022.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 3,237.00 | 3,237.00 |
| 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 | 6,348.00 | 6,348.00 |
| 17 | Other comprehensive income net of taxes | 4,041.00 | 4,041.00 |
| 18 | Total Comprehensive Income for the period | 10,389.00 | 10,389.00 |
| 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 | 11,169.00 | 11,169.00 | |
| 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 | 2.81 | 2.81 | |
| Diluted earnings (loss) per share from continuing operations | 2.8 | 2.8 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 2.93 | 2.93 | |
| Diluted earnings (loss) per share from discontinued operations | 2.92 | 2.92 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 5.74 | 5.74 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.72 | 5.72 | |
| 24 | Debt equity ratio | 0.8800 | 0.8800 |
| 25 | Debt service coverage ratio | 0.0900 | 0.0900 |
| 26 | Interest service coverage ratio | 2.7600 | 2.7600 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 The above standalone unaudited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles and Industries Limited) (the Company) for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board at its meeting held on August 13, 2026. 2 The Company has disclosed exceptional items pertaining to: a Post discontinuation of the 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 Company had recognised a provision aggregating to Rs. 2.50 Cr during the quarter ended March 31, 2026 and Rs. 13.50 Cr for the year ended March 31, 2026 towards JV’s working capital requirements, which has been fully impaired and recognised as an exceptional item. b During the previous year, the Company had assessed the financial implications of New Labour Code changes and accordingly recognised an incremental gratuity and leave liability of Rs. 36.23 Cr for the year ended March 31, 2026. Considering that the impact arising out of enactment of the new legislation was an event of a non-recurring nature, the Company had presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the statement of profit and loss for the year ended March 31, 2026. 3 Pursuant to approval of Board of Directors (Board) of the Company at their meeting held on March 31, 2025, the Company had executed a Business Transfer Agreement (BTA) with the ITC Ltd. for sale and transfer of the Company's pulp and paper undertaking operated under the name of Century Pulp and paper. The company has satisfied the conditions precedent and completed the transaction on August 01, 2026 and the accounting thereof will be recognised in the subsequent quarter in accordance with the BTA. 4 The Company has recognized profit arising from transfer of property, plant and equipment of Textile business, Nil for the quarter ended June 30, 2026, Nil for the quarter ended March 31, 2026, Rs 46.30 Cr. (net of impairment) for the year ended March 31, 2026 and Rs. 17.74 Cr. for the quarter ended June 30, 2025 which has been disclosed under “Discontinued Operations” in the financial results. 5 During the year ended March 31, 2026, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Company had granted 8,772 Stock Options (ESOP's) under the CTIL Employee Stock Option Scheme 2023 (‘the Scheme’) and 50,864 ESOPs were exercised. No stock options (ESOP's) has been granted, however, 2,06,039 ESOPs have been exercised and 80,749 treasury shares have been sold in open market during the quarter ended June 30, 2026. 6 The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year-to-date figures upto December 31, 2025 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 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 had 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 and utilization of MAT credit entitlement, the Company was of the view that from tax year 2026-27 the company will opt new tax regime. Accordingly, the Company had reversed the net deferred tax liability of Rs.123.76 crores on account of lower tax rate, by recognizing the same under tax expense of continuing and discontinued operations in the results. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| 1 | Real Estate | 4,678.00 | 4,678.00 | ||||
| 2 | Others | 1,619.00 | 1,619.00 | ||||
| 3 | Pulp and Paper | 76,808.00 | 76,808.00 | ||||
| 4 | Textiles | 0.00 | 0.00 | ||||
| Total Segment Revenue | 83,105.00 | 83,105.00 | |||||
| Less: Inter segment revenue | 13.00 | 13.00 | |||||
| Revenue from operations | 83,092.00 | 83,092.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Real Estate | 2,460.00 | 2,460.00 | ||||
| 2 | Others | 1,151.00 | 1,151.00 | ||||
| 3 | Pulp and Paper | 4,268.00 | 4,268.00 | ||||
| 4 | Textiles | (9.00) | (9.00) | ||||
| Total Profit before tax | 7,870.00 | 7,870.00 | |||||
| i. Finance cost | 4,652.00 | 4,652.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (5,213.00) | (5,213.00) | |||||
| Profit before tax | 8,431.00 | 8,431.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Real Estate | 6,04,803.00 | 6,04,803.00 | ||||
| 2 | Others | 20,159.00 | 20,159.00 | ||||
| 3 | Pulp and Paper | 3,01,599.00 | 3,01,599.00 | ||||
| 4 | Textiles | 353.00 | 353.00 | ||||
| Total Segment Asset | 9,26,914.00 | 9,26,914.00 | |||||
| Un-allocable Assets | 4,59,100.00 | 4,59,100.00 | |||||
| Net Segment Asset | 13,86,014.00 | 13,86,014.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Real Estate | 3,60,165.00 | 3,60,165.00 | ||||
| 2 | Others | 60,901.00 | 60,901.00 | ||||
| 3 | Pulp and Paper | 40,580.00 | 40,580.00 | ||||
| 4 | Textiles | 1,089.00 | 1,089.00 | ||||
| Total Segment Liabilities | 4,62,735.00 | 4,62,735.00 | |||||
| Un-allocable Liabilities | 4,41,304.00 | 4,41,304.00 | |||||
| Net Segment Liabilities | 9,04,039.00 | 9,04,039.00 | |||||
| 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 | Equity Instruments | 4,724.00 | 4,724.00 |
| Total Amount of items that will not be reclassified to profit and loss | 4,724.00 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 683.00 | 683.00 |
| 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 | 4,041.00 | 4,041.00 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 18,758.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 1,60,352.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 2,41,924.00 | |