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	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	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	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	17194800000	73547300000
	Other income	958700000	1957200000
	Total income	18153500000	75504500000
2	Expenses
(a)	Cost of materials consumed	1848700000	5228200000
(b)	Purchases of stock-in-trade	7424900000	27561300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2943300000	-1018800000
(d)	Employee benefit expense	2822300000	11422200000
(e)	Finance costs	1433700000	5673900000
(f)	Depreciation, depletion and amortisation expense	3015700000	11664000000
(f)	Other Expenses
1	Rent expense	384600000	2051500000
2	Other expenses	5608700000	21538700000
3	Equity Method	54000000	178800000
	Total other expenses	6047300000	23769000000
	Total expenses	19649300000	84299800000
3	Total profit before exceptional items and tax	-1495800000	-8795300000
4	Exceptional items	0	1611500000
5	Total profit before tax	-1495800000	-7183800000
6	Tax expense
7	Current tax	166000000	326500000
8	Deferred tax	-52600000	-1268600000
9	Total tax expenses	113400000	-942100000
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	-1609200000	-6241700000
12	Profit (loss) from discontinued operations before tax	1865700000	2309700000
13	Tax expense of discontinued operations	492000000	626200000
14	Net profit (loss) from discontinued operation after tax	1373700000	1683500000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-235500000	-4558200000
17	Other comprehensive income net of taxes	-42300000	-25700000
18	Total Comprehensive Income for the period	-277800000	-4583900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-168700000	-3758200000
	Total profit or loss, attributable to non-controlling interests	-66800000	-66800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-37100000	-24500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-5200000	-1200000
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		55918900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.34	-5.12
	Diluted earnings (loss) per share from continuing operations	-1.34	-5.12
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	1.19	1.59
	Diluted earnings (loss) per share from discontinued operations	1.19	1.59
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.15	-3.53
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.15	-3.53
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		As per attachment 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	38278900000
	Capital work-in-progress	1810100000
	Investment property	36100000
	Goodwill	26706700000
	Other intangible assets	29152000000
	Intangible assets under development	2100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1548900000
	Trade receivables, non-current	0
	Loans, non-current	100000
	Other non-current financial assets	4644800000
	Total non-current financial assets	6193800000
	Deferred tax assets (net)	2455300000
	Other non-current assets	1150400000
	Total non-current assets	105785400000
2	Current assets
	Inventories	24543900000
	Current financial asset
	Current investments	15942100000
	Trade receivables, current	3734400000
	Cash and cash equivalents	7668100000
	Bank balance other than cash and cash equivalents	62500000
	Loans, current	32000000
	Other current financial assets	1105100000
	Total current financial assets	28544200000
	Current tax assets (net)	0
	Other current assets	7521500000
	Total current assets	60609600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	166395000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	12202600000
	Other equity	55919100000
	Total equity attributable to owners of parent	68121700000
	Non controlling interest	11200000
	Total equity	68132900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	11488800000
	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	42692000000
	Total non-current financial liabilities	54180800000
	Provisions, non-current	851900000
	Deferred tax liabilities (net)	3998700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	43300000
	Total non-current liabilities	59074700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2897000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2093100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	20329800000
	Total Trade payable	22422900000
	Other current financial liabilities	9844000000
	Total current financial liabilities	35163900000
	Other current liabilities	3124200000
	Provisions, current	817500000
	Current tax liabilities (Net)	81800000
	Deferred government grants, Current	0
	Total current liabilities	39187400000
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	98262100000
	Total equity and liabilites	166395000000
	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	Pantaloons	8846000000	43726500000
2	Ethnic and Others	8469900000	31236000000
3	Madura Fashion & Lifestyle (Discontinued operations)	19421500000	78299500000
4	Inter-segment	0	0
5	Investment in Joint Venture	0	0
6	Exceptional items	0	0
	Total Segment Revenue	36737400000	153262000000
	Less: Inter segment revenue	767600000	767600000
	Revenue from operations	35969800000	149733500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Pantaloons	-389400000	817100000
2	Ethnic and Others	-670100000	-4353600000
3	Madura Fashion & Lifestyle (Discontinued operations)	2760400000	7113200000
4	Inter-segment	833900000	531000000
5	Investment in Joint Venture	-54000000	-178800000
6	Exceptional items	0	628200000
	Total Profit before tax	2480800000	4557100000
	i. Finance cost	2328100000	2328100000
	ii. Other Unallocable Expenditure net off Unallocable income	-217200000	-217200000
	Profit before tax	369900000	-4874100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Pantaloons	53335500000	53335500000
2	Ethnic and Others	84081000000	84081000000
3	Madura Fashion & Lifestyle (Discontinued operations)	0	0
4	Inter-segment	-614000000	-614000000
5	Investment in Joint Venture	1305200000	1305200000
6	Exceptional items	0	0
	Total Segment Asset	138107700000	138107700000
	Un-allocable Assets	28287300000	28287300000
	Net Segment Asset	166395000000	166395000000
4	Segment Liabilities
	Segment Liabilities
1	Pantaloons	36898800000	36898800000
2	Ethnic and Others	53465800000	53465800000
3	Madura Fashion & Lifestyle (Discontinued operations)	0	0
4	Inter-segment	-2786300000	-2786300000
5	Investment in Joint Venture	0	0
6	Exceptional items	0	0
	Total Segment Liabilities	87578300000	87578300000
	Un-allocable Liabilities	10683700000	10683700000
	Net Segment Liabilities	98262000000	98262000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	As per attachment

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	Re-measurement gains/ (losses) on defined benefit plans	-54100000	-71000000
2	Fair value gains/ (losses) on equity instruments	0	33400000
	Total Amount of items that will not be reclassified to profit and loss	-54100000	-37600000
2	Income tax relating to items that will not be reclassified to profit or loss	-13900000	-10700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-1900000	4000000
2	Effective Portion of Cashflow Hedge	-300000	-4300000
	Total Amount of items that will be reclassified to profit and loss	-2200000	-300000
4	Income tax relating to items that will be reclassified to profit or loss	-100000	-1500000
5	Total Other comprehensive income	-42300000	-25700000

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			-7183800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9493900000
	Adjustments for decrease (increase) in inventories			-387900000
	Adjustments for decrease (increase) in trade receivables, current			-4148100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-591800000
	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			2313800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-145900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			18074200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			178300000
	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			146000000
	Adjustments for dividend income			0
	Adjustments for interest income			1046200000
	Adjustments for share-based payments			507400000
	Adjustments for fair value losses (gains)			-1830500000
	Adjustments for undistributed profits of associates			-178800000
	Other adjustments for which cash effects are investing or financing cash flow			-1112200000
	Other adjustments to reconcile profit (loss)			2309700000
	Other adjustments for non-cash items			41100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			23980600000
	Net cash flows from (used in) operations			16796800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			358500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16438300000
	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			1274200000
	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			7589900000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			1480900000
	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			420900000
	Purchase of property, plant and equipment			6347700000
	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			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			0
	Interest received			154900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-16116900000
	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			41828300000
	Proceeds from issuing other equity instruments			0
	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			8829000000
	Repayments of borrowings			26987000000
	Payments of lease liabilities			11300300000
	Dividends paid			0
	Interest paid			9104500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3337000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3658400000
	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			3658400000
	Cash and cash equivalents cash flow statement at beginning of period			4009700000
	Cash and cash equivalents cash flow statement at end of period			7668100000