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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-May-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	Single segment
Description of single segment	NA
Start date and time of board meeting	23-May-2025   17:30:00
End date and time of board meeting	23-May-2025   19:15:00
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	Not applicable
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	2024-12-12
Indicate Company website link for updated RPT policy of the Company	https://www.abfrl.com/wp-content/uploads/2023/10/9.-RELATED-PARTY-TRANSACTION-POLICY-.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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	11937400000	56089000000
	Other income	1051200000	1981700000
	Total income	12988600000	58070700000
2	Expenses
(a)	Cost of materials consumed	950600000	1722700000
(b)	Purchases of stock-in-trade	7194300000	24869700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3406300000	-168800000
(d)	Employee benefit expense	1768500000	7477900000
(e)	Finance costs	1078100000	4472100000
(f)	Depreciation, depletion and amortisation expense	2310200000	9239300000
(f)	Other Expenses
1	Rent Expenses	278100000	1755000000
2	Other Expenses	3126400000	12833700000
	Total other expenses	3404500000	14588700000
	Total expenses	13299900000	62201600000
3	Total profit before exceptional items and tax	-311300000	-4130900000
4	Exceptional items	0	0
5	Total profit before tax	-311300000	-4130900000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-92200000	-1090600000
9	Total tax expenses	-92200000	-1090600000
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	-219100000	-3040300000
12	Profit (loss) from discontinued operations before tax	1871700000	2375000000
13	Tax expense of discontinued operations	465600000	610000000
14	Net profit (loss) from discontinued operation after tax	1406100000	1765000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1187000000	-1275300000
17	Other comprehensive income net of taxes	-28900000	-15300000
18	Total Comprehensive Income for the period	1158100000	-1290600000
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	12202600000	12202600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.19	-2.8
	Diluted earnings (loss) per share from continuing operations	-0.19	-2.8
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	1.22	1.62
	Diluted earnings (loss) per share from discontinued operations	1.22	1.62
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.03	-1.18
	Diluted earnings (loss) per share from continuing and discontinued operations	1.03	-1.18
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0.0014	0.0008
26	Interest service coverage ratio	0.0303	0.0051
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	Company has excess Liquid investment and cash over its debt
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	26905100000
	Capital work-in-progress	1496700000
	Investment property	0
	Goodwill	19947200000
	Other intangible assets	15040100000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	23267200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5479100000
	Total non-current financial assets	28746300000
	Deferred tax assets (net)	1038500000
	Other non-current assets	317500000
	Total non-current assets	93491400000
2	Current assets
	Inventories	17762400000
	Current financial asset
	Current investments	14387900000
	Trade receivables, current	1484800000
	Cash and cash equivalents	7337000000
	Bank balance other than cash and cash equivalents	2800000
	Loans, current	2164800000
	Other current financial assets	1045500000
	Total current financial assets	26422800000
	Current tax assets (net)	0
	Other current assets	5133600000
	Total current assets	49318800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	142810200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	12202600000
	Other equity	70776000000
	Total equity attributable to owners of parent	82978600000
	Non controlling interest
	Total equity	82978600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7440800000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	22773200000
	Total non-current financial liabilities	30214000000
	Provisions, non-current	585600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	26000000
	Total non-current liabilities	30825600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	138800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1630800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16758400000
	Total Trade payable	18389200000
	Other current financial liabilities	8159600000
	Total current financial liabilities	26687600000
	Other current liabilities	1613600000
	Provisions, current	704800000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	29006000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	59831600000
	Total equity and liabilites	142810200000
	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)
	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

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	Re-measurement gains/ (losses) on defined benefit plans	-38600000	-53900000
2	Fair value gains/ (losses) on equity instruments	0	33400000
	Total Amount of items that will not be reclassified to profit and loss	-38600000	-20500000
2	Income tax relating to items that will not be reclassified to profit or loss	-9700000	-5200000
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	0
5	Total Other comprehensive income	-28900000	-15300000

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			-4130900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8241700000
	Adjustments for decrease (increase) in inventories			704400000
	Adjustments for decrease (increase) in trade receivables, current			-4562500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			102200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1796300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-339800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			15621400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			9800000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			145400000
	Adjustments for dividend income			0
	Adjustments for interest income			348600000
	Adjustments for share-based payments			413300000
	Adjustments for fair value losses (gains)			-1239100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-916800000
	Other adjustments to reconcile profit (loss)			2375000000
	Other adjustments for non-cash items			240600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			22243300000
	Net cash flows from (used in) operations			18112400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			81900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18030500000
	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			4051100000
	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			6795400000
	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			252500000
	Purchase of property, plant and equipment			4698300000
	Proceeds from sales of investment property			0
	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			2589100000
	Cash receipts from repayment of advances and loans made to other parties			3000000000
	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			0
	Interest received			329400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-14552000000
	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			102700000
	Proceeds from issuing other equity instruments			41725200000
	Payments to acquire or redeem entity's shares			-71500000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			5000000000
	Repayments of borrowings			27273100000
	Payments of lease liabilities			14563900000
	Dividends paid			0
	Interest paid			3729200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1333200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4811700000
	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			4811700000
	Cash and cash equivalents cash flow statement at beginning of period			2525300000
	Cash and cash equivalents cash flow statement at end of period			7337000000

Signatory Details
Name of signatory	Anil Malik
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	23-May-2025