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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	14-May-2025   12:00:00
End date and time of board meeting	14-May-2025   13:25:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?	Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-21
Indicate Company website link for updated RPT policy of the Company	https://www.adityabirlarealestate.com/abrelcms/uploads/policiescodesothers/policiescodesothers_1747159654.pdf
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1040100000	3230800000
	Other income	588600000	1745200000
	Total income	1628700000	4976000000
2	Expenses
(a)	Cost of materials consumed	79400000	144000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1900000	20800000
(d)	Employee benefit expense	57200000	239800000
(e)	Finance costs	403600000	1401400000
(f)	Depreciation, depletion and amortisation expense	133600000	551200000
(f)	Other Expenses
1	Other Expenses	254300000	1049300000
	Total other expenses	254300000	1049300000
	Total expenses	926200000	3406500000
3	Total profit before exceptional items and tax	702500000	1569500000
4	Exceptional items	-1568900000	-1568900000
5	Total profit before tax	-866400000	600000
6	Tax expense
7	Current tax	178000000	357800000
8	Deferred tax	-314100000	-206700000
9	Total tax expenses	-136100000	151100000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-730300000	-150500000
12	Profit (loss) from discontinued operations before tax	-126400000	-133800000
13	Tax expense of discontinued operations	-44300000	-46800000
14	Net profit (loss) from discontinued operation after tax	-82100000	-87000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-812400000	-237500000
17	Other comprehensive income net of taxes	-584500000	597500000
18	Total Comprehensive Income for the period	-1396900000	360000000
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	1116900000	1116900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		42650800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-6.61	-1.36
	Diluted earnings (loss) per share from continuing operations	-6.61	-1.36
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.74	-0.79
	Diluted earnings (loss) per share from discontinued operations	-0.74	-0.79
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-7.35	-2.15
	Diluted earnings (loss) per share from continuing and discontinued operations	-7.35	-2.15
24	Debt equity ratio	0.0088	0.0088
25	Debt service coverage ratio	0.0073	0.0087
26	Interest service coverage ratio	0.0235	0.0196
27	Disclosure of notes on financial results		Please refer full results pdf for Standalone notes n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	6420400000
	Capital work-in-progress	259100000
	Investment property	7342800000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	39000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	6994100000
	Trade receivables, non-current	0
	Loans, non-current	24614500000
	Other non-current financial assets	604300000
	Total non-current financial assets	32212900000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	46274200000
2	Current assets
	Inventories	35969900000
	Current financial asset
	Current investments	490900000
	Trade receivables, current	505400000
	Cash and cash equivalents	2259800000
	Bank balance other than cash and cash equivalents	652800000
	Loans, current	0
	Other current financial assets	841100000
	Total current financial assets	4750000000
	Current tax assets (net)
	Other current assets	2636600000
	Total current assets	43356500000
3	Non-current assets classified as held for sale	29753700000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	119384400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1116900000
	Other equity	42650800000
	Total equity attributable to owners of parent	43767700000
	Non controlling interest
	Total equity	43767700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	27722000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1177200000
	Total non-current financial liabilities	28899200000
	Provisions, non-current	0
	Deferred tax liabilities (net)	499300000
	Deferred government grants, Non-current
	Other non-current liabilities	3638800000
	Total non-current liabilities	33037300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10506000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	32900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	983500000
	Total Trade payable	1016400000
	Other current financial liabilities	2717200000
	Total current financial liabilities	14239600000
	Other current liabilities	21605200000
	Provisions, current	1593200000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	37438000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	5141400000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	75616700000
	Total equity and liabilites	119384400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Real Estate	896800000	2499900000
2	Others	143400000	609500000
3	Pulp and Paper	7654000000	31479000000
4	Textiles	7800000	408700000
	Total Segment Revenue	8702000000	34997100000
	Less: Inter segment revenue	1300000	1300000
	Revenue from operations	8700700000	34991500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate	161100000	1069100000
2	Others	82000000	358200000
3	Pulp and Paper	-103800000	282700000
4	Textiles	-22600000	-416500000
	Total Profit before tax	116700000	1293500000
	i. Finance cost	403600000	403600000
	ii. Other Unallocable Expenditure net off Unallocable income	705900000	705900000
	Profit before tax	-992800000	-133200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate	50013700000	50013700000
2	Others	2063800000	2063800000
3	Pulp and Paper	29793500000	29793500000
4	Textiles	1408000000	1408000000
	Total Segment Asset	83279000000	83279000000
	Un-allocable Assets	36105400000	36105400000
	Net Segment Asset	119384400000	119384400000
4	Segment Liabilities
	Segment Liabilities
1	Real Estate	22624500000	22624500000
2	Others	5439800000	5439800000
3	Pulp and Paper	4980600000	4980600000
4	Textiles	279200000	279200000
	Total Segment Liabilities	33324100000	33324100000
	Un-allocable Liabilities	42292600000	42292600000
	Net Segment Liabilities	75616700000	75616700000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Items that will not be reclassified to profit or loss	-630300000	647300000
	Total Amount of items that will not be reclassified to profit and loss	-630300000	647300000
2	Income tax relating to items that will not be reclassified to profit or loss	-45800000	49800000
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	-584500000	597500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-18225000000
	Adjustments for decrease (increase) in trade receivables, current			-67700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-993700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-335500000
	Adjustments for other bank balances			38100000
	Adjustments for increase (decrease) in trade payables, current			-1763300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			10477300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2140200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			67500000
	Adjustments for provisions, current			-37200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-465100000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			2668900000
	Other adjustments to reconcile profit (loss)			-133800000
	Other adjustments for non-cash items			430800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			1140000000
	Total adjustments for reconcile profit (loss)			-5058500000
	Net cash flows from (used in) operations			-5057900000
	Dividends received			-89700000
	Interest paid			1496500000
	Interest received			-539200000
	Income taxes paid (refund)			-135200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-7048100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			17176100000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1656300000
	Purchase of property, plant and equipment			2514100000
	Proceeds from sales of investment property			2493400000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			89700000
	Interest received			560500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-14890300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			63500000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			24486300000
	Repayments of borrowings			309100000
	Payments of lease liabilities			27500000
	Dividends paid			553200000
	Interest paid			1958700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			21701300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-237100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-237100000
	Cash and cash equivalents cash flow statement at beginning of period			1902800000
	Cash and cash equivalents cash flow statement at end of period			1665700000