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	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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

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	Consolidated	Consolidated
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	3947600000	12188800000
	Other income	130200000	384500000
	Total income	4077800000	12573300000
2	Expenses
(a)	Cost of materials consumed	2666300000	7399200000
(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	474200000	1715400000
(e)	Finance costs	115000000	457500000
(f)	Depreciation, depletion and amortisation expense	158300000	637900000
(f)	Other Expenses
1	Other Expenses	1059200000	2757500000
	Total other expenses	1059200000	2757500000
	Total expenses	4471100000	12988300000
3	Total profit before exceptional items and tax	-393300000	-415000000
4	Exceptional items	-1239700000	-1239700000
5	Total profit before tax	-1633000000	-1654700000
6	Tax expense
7	Current tax	194800000	861800000
8	Deferred tax	-614000000	-1164400000
9	Total tax expenses	-419200000	-302600000
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	-1213800000	-1352100000
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	-56100000	-135300000
16	Total profit (loss) for period	-1352000000	-1574400000
17	Other comprehensive income net of taxes	-587000000	595000000
18	Total Comprehensive Income for the period	-1939000000	-979400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-1310100000	-1612800000
	Total profit or loss, attributable to non-controlling interests	-41900000	-41900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-587000000	595000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		37285700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-11.49	-13.46
	Diluted earnings (loss) per share from continuing operations	-11.49	-13.46
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.78	-0.78
	Diluted earnings (loss) per share from discontinued operations	-0.78	-0.78
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-12.27	-14.24
	Diluted earnings (loss) per share from continuing and discontinued operations	-12.27	-14.24
24	Debt equity ratio	0.0129	0.0129
25	Debt service coverage ratio	-0.0002	0.0062
26	Interest service coverage ratio	-0.0276	0.0001
27	Disclosure of notes on financial results		Please refer full results pdf for Consolidate 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6712600000
	Capital work-in-progress	472600000
	Investment property	7363100000
	Goodwill	0
	Other intangible assets	67500000
	Intangible assets under development	21300000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	6721200000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	241900000
	Total non-current financial assets	6963100000
	Deferred tax assets (net)	2547400000
	Other non-current assets	996200000
	Total non-current assets	25143800000
2	Current assets
	Inventories	89434000000
	Current financial asset
	Current investments	4126300000
	Trade receivables, current	1046500000
	Cash and cash equivalents	8715500000
	Bank balance other than cash and cash equivalents	1290700000
	Loans, current	0
	Other current financial assets	457700000
	Total current financial assets	15636700000
	Current tax assets (net)	0
	Other current assets	5363500000
	Total current assets	110434200000
3	Non-current assets classified as held for sale	29753700000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	165331700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1116900000
	Other equity	37285700000
	Total equity attributable to owners of parent	38402600000
	Non controlling interest	480100000
	Total equity	38882700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	37086000000
	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	38263200000
	Provisions, non-current	96200000
	Deferred tax liabilities (net)	499300000
	Deferred government grants, Non-current
	Other non-current liabilities	3420200000
	Total non-current liabilities	42278900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	12879400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	132200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8139300000
	Total Trade payable	8271500000
	Other current financial liabilities	3588800000
	Total current financial liabilities	24739700000
	Other current liabilities	52544100000
	Provisions, current	1744900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	79028700000
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	126449000000
	Total equity and liabilites	165331700000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Real Estate	3776500000	11429800000
2	Others	143500000	609500000
3	Pulp and Paper	7654000000	31479000000
4	Textiles	7800000	408700000
	Total Segment Revenue	11581800000	43927000000
	Less: Inter segment revenue	1300000	1300000
	Revenue from operations	11580500000	43921400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate	-2076300000	-1800700000
2	Others	82000000	358200000
3	Pulp and Paper	-103800000	282700000
4	Textiles	-22600000	-416500000
	Total Profit before tax	-2120700000	-1576300000
	i. Finance cost	115000000	115000000
	ii. Other Unallocable Expenditure net off Unallocable income	-420200000	-420200000
	Profit before tax	-1815500000	-1923800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate	107338200000	107338200000
2	Others	2063800000	2063800000
3	Pulp and Paper	29793500000	29793500000
4	Textiles	1408000000	1408000000
	Total Segment Asset	140603500000	140603500000
	Un-allocable Assets	24728200000	24728200000
	Net Segment Asset	165331700000	165331700000
4	Segment Liabilities
	Segment Liabilities
1	Real Estate	61630800000	61630800000
2	Others	5439800000	5439800000
3	Pulp and Paper	4980600000	4980600000
4	Textiles	279200000	279200000
	Total Segment Liabilities	72330400000	72330400000
	Un-allocable Liabilities	54118600000	54118600000
	Net Segment Liabilities	126449000000	126449000000
	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	Consolidated	Consolidated
	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	-632800000	644800000
	Total Amount of items that will not be reclassified to profit and loss	-632800000	644800000
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	-587000000	595000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-1654700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-46046400000
	Adjustments for decrease (increase) in trade receivables, current			-375800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-2332700000
	Adjustments for other financial assets, current			-205900000
	Adjustments for other bank balances			-665600000
	Adjustments for increase (decrease) in trade payables, current			5004200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			29847600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2226900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			67500000
	Adjustments for provisions, current			96300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			484400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			-89700000
	Adjustments for interest income			-62900000
	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			0
	Other adjustments to reconcile profit (loss)			-269100000
	Other adjustments for non-cash items			430800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			810800000
	Total adjustments for reconcile profit (loss)			-10774400000
	Net cash flows from (used in) operations			-12429100000
	Dividends received			-89700000
	Interest paid			552600000
	Interest received			-62900000
	Income taxes paid (refund)			-965800000
	Other inflows (outflows) of cash			-765900000
	Net cash flows from (used in) operating activities			-12934400000
	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			0
	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			1660700000
	Purchase of property, plant and equipment			2860700000
	Proceeds from sales of investment property			-3349500000
	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			80300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-4379500000
	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			25323200000
	Repayments of borrowings			311000000
	Payments of lease liabilities			27500000
	Dividends paid			553200000
	Interest paid			1596700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-714000000
	Net cash flows from (used in) financing activities			22184300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4870400000
	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			4870400000
	Cash and cash equivalents cash flow statement at beginning of period			3123300000
	Cash and cash equivalents cash flow statement at end of period			7993700000