INTEGRATED FILING — NBFC



General information about company

Scrip code 540691
NSE Symbol ABCAPITAL
MSEI Symbol NOTLISTED
ISIN INE674K01013
Name of company Aditya Birla Capital Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 30-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-10-2025   12:00:00
End date and time of board meeting 30-10-2025   14:00:00
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
(III) 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 01-04-2025
Indicate Company website link for updated RPT policy of the Company chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.adityabirlacapital.com/-/media/ABCL/pdf/Policies-and-codes/010425ABCL-Policy-on-Related-Party-Transactions-50-Reviewed.webp?extension=webp
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 10
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes


Financial Results — NBFC

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations
(i) Interest Income 3,94,167.00 7,73,382.00
(ii) Dividend Income 31,115.00 31,115.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 17,687.00 29,953.00
(v) Net gain on fair value changes 1,469.00 8,828.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 6,284.00 8,450.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 0.00 0.00
(ix) Other revenue from operations
Total other revenue from operations
Total Revenue From Operations 4,50,722.00 8,51,728.00
Other income 1,685.00 4,831.00
Total income 4,52,407.00 8,56,559.00
2 Expenses
Cost of materials consumed 0.00 0.00
Purchases of stock-in-trade 0.00 0.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
Employee benefit expense 32,063.00 61,653.00
Finance costs 2,20,818.00 4,38,091.00
Depreciation, depletion and amortisation expense 3,696.00 7,224.00
Fees and commission expense 0.00 0.00
Net loss on fair value changes 0.00 0.00
Net loss on derecognition of financial instruments under amortised cost category 0.00 0.00
Impairment on financial instruments 37,858.00 77,775.00
(f) Other expenses
1 Other expenses 35,267.00 58,340.00
Total other expenses 35,267.00 58,340.00
Total expenses 3,29,702.00 6,43,083.00
3 Total profit before exceptional items and tax 1,22,705.00 2,13,476.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,22,705.00 2,13,476.00
7 Tax expense
8 Current tax 31,444.00 59,366.00
9 Deferred tax (367.00) (5,088.00)
10 Total tax expenses 31,077.00 54,278.00
11 Net Profit Loss for the period from continuing operations 91,628.00 1,59,198.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
17 Net profit (loss) from discontinued operation after tax 0.00 0.00
14 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
15 Total profit (loss) for period 91,628.00 1,59,198.00
16 Other comprehensive income net of taxes 3,193.00 1,717.00
17 Total Comprehensive Income for the period 94,821.00 1,60,915.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
19 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
20 Details of equity share capital
Paid-up equity share capital 2,61,251.00 2,61,251.00
Face value of equity share capital 10 10
21 Reserves excluding revaluation reserve
22 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings per share from continuing operations 3.51 6.1
Diluted earnings per share from continuing operations 3.48 6.04
ii Earnings per equity share for discontinued operations
Basic earnings per share from discontinued operations 0 0
Diluted earnings per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings per share 3.51 6.1
Diluted earnings per share 3.48 6.04
23 Debt equity ratio 455.00 455.00
24 Debt service coverage ratio 0.0 0.0
25 Interest service coverage ratio 0.0 0.0
26 Disclosure of notes on financial results


Remarks

23 Debt equity ratio Debt - equity ratio = (Debt Securities + Borrowings (other than Debt Securities) + Subordinated Liabilities) / Equity. It is 4.55 times which comes to 455%, it is more than 100%
24 Debt service coverage ratio The Company is carrying out business as a Non-Banking Financial Company (Refer Note: 4), hence these ratios are not applicable (NA).
25 Interest service coverage ratio The Company is carrying out business as a Non-Banking Financial Company (Refer Note: 4), hence these ratios are not applicable (NA).


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,13,476.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 923.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 1,190.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,695.00)
Adjustments for decrease (increase) in other non-current assets (46,713.00)
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (11,18,713.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 11,118.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 69,731.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,224.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2,892.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 1,215.00
Adjustments for fair value losses (gains) (8,828.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 69,781.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (10,17,659.00)
Net cash flows from (used in) operations (8,04,183.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 58,998.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (8,63,181.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 296.00
Purchase of property, plant and equipment 3,852.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 938.00
Purchase of other long-term assets 1,66,887.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,389.00
Net cash flows from (used in) investing activities (1,68,116.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 6,113.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 24,90,293.00
Repayments of borrowings 13,67,427.00
Payments of lease liabilities 3,711.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 33.00
Net cash flows from (used in) financing activities 11,25,301.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 94,004.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 94,004.00
Cash and cash equivalents cash flow statement at beginning of period 2,37,677.00
Cash and cash equivalents cash flow statement at end of period 3,31,681.00




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 3,31,681.00
Bank Balance other than (a) above 101.00
Derivative financial instruments 25,575.00
Receivables
(I) Trade Receivables 4,207.00
(II) Other Receivables 701.00
Loans 1,32,75,832.00
Investments 14,56,170.00
Other Financial assets 96,483.00
Total Financial Assets 1,51,90,750.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 11,229.00
Deferred tax Assets (Net) 53,791.00
Investment Property 1,329.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 11,686.00
Capital work-in-progress 0.00
Intangible assets under development 537.00
Goodwill 6,446.00
Other Intangible assets 6,568.00
Other non-financial assets (to be specified) 42,942.00
Total Non Financial Assets 1,34,528.00
Total assets 1,53,25,278.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,61,251.00
Other equity 24,28,083.00
Total equity attributable to owners of parent 26,89,334.00
Non controlling interest
Total equity 26,89,334.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 3,144.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 1,838.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 52,261.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises 0.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
(C ) Debt Securities 46,12,136.00
(d) Borrowings (Other than Debt Securities) 71,00,666.00
(e) Deposits 0.00
(f) Subordinated Liabilities 5,23,632.00
(g) Other financial liabilities 2,97,590.00
Total Financial Liabilities 1,25,91,267.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 23,646.00
(b) Provisions 9,354.00
(C ) Deferred tax liabilities (Net) 0.00
(d) Other non-financial liabilities 11,677.00
Total Non Financial Liabilities 44,677.00
Total liabilities 1,26,35,944.00
Total equity and liabilites 1,53,25,278.00
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 Lending 4,19,299.00 8,19,651.00
2 Investing and others 31,423.00 32,077.00
3 Inter segment elimination asset/liabilities 0.00 0.00
Total Segment Revenue 4,50,722.00 8,51,728.00
Less: Inter segment revenue
Revenue from operations 4,50,722.00 8,51,728.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lending 95,623.00 1,88,172.00
2 Investing and others 27,082.00 25,304.00
3 Inter segment elimination asset/liabilities 0.00 0.00
Total Profit before tax 1,22,705.00 2,13,476.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,22,705.00 2,13,476.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lending 1,45,27,659.00 1,45,27,659.00
2 Investing and others 7,44,360.00 7,44,360.00
3 Inter segment elimination asset/liabilities (11,761.00) (11,761.00)
Total Segment Asset 1,52,60,258.00 1,52,60,258.00
Un-allocable Assets 65,020.00 65,020.00
Net Segment Asset 1,53,25,278.00 1,53,25,278.00
4 Segment Liabilities
Segment Liabilities
1 Lending 1,26,06,326.00 1,26,06,326.00
2 Investing and others 17,733.00 17,733.00
3 Inter segment elimination asset/liabilities (11,761.00) (11,761.00)
Total Segment Liabilities 1,26,12,298.00 1,26,12,298.00
Un-allocable Liabilities 23,646.00 23,646.00
Net Segment Liabilities 1,26,35,944.00 1,26,35,944.00
Disclosure of notes on segments


Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
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 Remeasurement gain on defined benefit plan -2200000 -6900000
2 Changes in Fair Value of Equity Instruments carried at FVTOCI 11100000 11100000
Total Amount of items that will not be reclassified to profit and loss 8900000 4200000
2 Income tax relating to items that will not be reclassified to profit or loss 21.00 9.00
3 Amount of items that will be reclassified to profit and loss
1 Fair value change on derivatives designated as cash flow hedge 417700000 225100000
Total Amount of items that will be reclassified to profit and loss 417700000 225100000
4 Income tax relating to items that will be reclassified to profit or loss 1,052.00 567.00
5 Total Other comprehensive income 3,193.00 1,717.00




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 14-07-2025
Amount Raised 59,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 23-07-2025
Amount Raised 22,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 31-07-2025
Amount Raised 1,30,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (4)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 02-09-2025
Amount Raised 10,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (5)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-09-2025
Amount Raised 1,70,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (6)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 24-09-2025
Amount Raised 1,09,500.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (7)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 06-08-2025
Amount Raised 4,900.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (8)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-07-2025
Amount Raised 14,700.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (9)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-08-2025
Amount Raised 20,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (10)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-08-2025
Amount Raised 41,000.00
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review Reviewed and approved
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory Pinky Mehta
Designation of person Chief Financial Officer
Place Mumbai
Date 30-10-2025




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Sale of fixed assets 100.00 Approved 21.00 0.00 0.00
2 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Reimbursement of Expenses/Liability to 100.00 Approved 39.00 0.00 0.00
3 Aditya Birla Capital Limited Grasim Industries Ltd - Employee's Gratuity Fund Post Employment Benefit Plans Any other transaction Employee Retirement Benefit Payable 250.00 Approved 136.00 0.00 0.00
4 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Employee Retirement Benefit Paid 100.00 Approved 58.00 0.00 0.00
5 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Employee Retirement Benefit Received 100.00 Approved 20.00 0.00 0.00
6 Aditya Birla Capital Limited Aditya Birla Management Corporation Pvt. Limited Other related parties in which Directors are interested Any other transaction Reimbursement of Expenses / Transfer of Liability to 100.00 Approved 0.00 35.00 0.00
7 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Recovery of Expenses 5,614.00 Approved 1,920.00 303.00 261.00
8 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Ltd Subsidiary Company Any other transaction Rent Income 58.00 Approved 5.00 0.00 0.00
9 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Ltd Subsidiary Company Any other transaction Deposit Payble 0.00 Approved 0.00 25.00 0.00
10 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Recovery of Expenses 3,769.00 Approved 1,181.00 326.00 200.00
11 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Dividend received 31,115.00 Approved 31,115.00 0.00 0.00
12 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Expenses 1,328.00 Approved 534.00 61.00 14.00
13 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Reimbursement of Expenses 0.00 Approved 18.00 0.00 0.00
14 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Recovery of Expenses 190.00 Approved 86.00 1.00 34.00
15 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Investment Income/Interest 620.00 Approved 305.00 0.00 0.00
16 Aditya Birla Capital Limited Aditya Birla Health Insurance Co Limited Joint Venture Any other transaction Recovery of Expenses 710.00 Approved 248.00 123.00 39.00
17 Aditya Birla Capital Limited Aditya Birla Health Insurance Co Limited Joint Venture Any other transaction Reimbusement of Expenses 100.00 Approved 55.00 0.00 0.00
18 Aditya Birla Capital Limited Aditya Birla Wellness Limited Subsidiary Company Any other transaction Recovery of Expenses 131.00 Approved 12.00 0.00 3.00
19 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Recovery of Expenses 118.00 Approved 0.00 2.00 0.00
20 Aditya Birla Capital Limited Aditya Birla Sun Life Pension Management Ltd Subsidiary Company Any other transaction Recovery of Expenses 83.00 Approved 15.00 0.00 (2.00)
21 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Ltd Subsidiary Company Any other transaction Recovery of Expenses 345.00 Approved 64.00 0.00 0.00
22 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Ltd Subsidiary Company Any other transaction Reimbursement of Expenses 2,700.00 Approved 1,010.00 284.00 286.00
23 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Ltd Subsidiary Company Advance 0.00 Approved 0.00 22.00 10.00
24 Aditya Birla Capital Limited Aditya Birla Stressed Asset AMC Private Ltd Subsidiary Company Any other transaction Recovery of Expenses 54.00 Approved 2.00 0.00 0.00
25 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Recovery of Expenses 734.00 Approved 354.00 90.00 151.00
26 Aditya Birla Capital Limited Aditya Birla Health Insurance Co Limited Joint Venture Investment 11,500.00 Approved 11,472.00 1,18,108.00 1,29,580.00 Investment 0 Long Term Unsecured Business Purpose
27 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Investment 0.00 Approved 0.00 2,100.00 2,100.00 Investment 0 Long Term Unsecured Business Purpose
28 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Investment 33,300.00 Approved 16,000.00 71,300.00 87,300.00 Investment 0 Long Term Unsecured Business Purpose
29 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Ltd Subsidiary Company Investment 41,400.00 Approved 0.00 1,67,664.00 1,67,664.00 Investment 0 Long Term Unsecured Business Purpose
30 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Investment 0.00 Approved 0.00 24,830.00 24,830.00 Investment 0 Long Term Unsecured Business Purpose
31 Aditya Birla Capital Limited Aditya Birla PE Advisors Private Limited Subsidiary Company Investment 0.00 Approved 0.00 350.00 350.00 Investment 0 Long Term Unsecured Business Purpose
32 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Investment 0.00 Approved 0.00 9,325.00 9,325.00 Investment 0 Long Term Unsecured Business Purpose
33 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Investment 1,55,000.00 Approved 50,000.00 2,41,766.00 2,91,766.00 Investment 0 Long Term Unsecured Business Purpose
34 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Investment 0.00 Approved 0.00 10,000.00 10,000.00 Investment 0 Long Term Unsecured Business Purpose
35 Aditya Birla Capital Limited Aditya Birla Stressed Asset AMC Private Limited Subsidiary Company Investment 0.00 Approved 0.00 1,480.00 1,480.00 Investment 0 Long Term Unsecured Business Purpose
36 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Investment 0.00 Approved 0.00 9,779.00 10,084.00 Investment 0 Long Term Unsecured Business Purpose
37 Aditya Birla Capital Limited Aditya Birla Trustee Company Private Limited Subsidiary Company Investment 0.00 Approved 0.00 5.00 5.00 Investment 0 Long Term Unsecured Business Purpose
38 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Investment 0.00 Approved 0.00 2,975.00 2,975.00 Investment 0 Long Term Unsecured Business Purpose
39 Aditya Birla Capital Limited Aditya Birla Sun Life Trustee Private Limited Joint Venture Investment 0.00 Approved 0.00 2.00 2.00 Investment 0 Long Term Unsecured Business Purpose
40 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Investment 300.00 Approved 255.00 2,489.00 2,744.00 Investment 0 Long Term Unsecured Business Purpose
41 Aditya Birla Capital Limited Mrs.Vishakha Mulye Chief Executive Officer Any other transaction Repayment of Loan 43.00 Approved 21.00 520.00 499.00
42 Aditya Birla Capital Limited Mrs.Vishakha Mulye Chief Executive Officer Interest received 18.00 Approved 9.00 0.00 0.00
43 Aditya Birla Capital Limited Aditya Birla Capital Foundation Limited Other Related Party Any other transaction Contributions towards CSR activities 5,600.00 Approved 2,295.00 0.00 0.00
44 Aditya Birla Capital Limited Aditya Birla New Age Restaurants and Café Private Limited Other related parties in which Directors are interested Any other transaction Reimbursement of Expenses 50.00 Approved 2.00 0.00 0.00
45 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Recovery of Expenses 1,000.00 Approved 11.00 0.00 0.00
46 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Reimbursement of Expenses 10,300.00 Approved 3,981.00 (1,077.00) (800.00)
47 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Prepaid Expenses Balance 0.00 Approved 0.00 382.00 316.00
48 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Recovery of Expenses 1,000.00 Approved 327.00 0.00 351.00
49 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 55.00 0.00 0.00
50 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Insurance Deposit -Asset (CD account payment) refundable 0.00 Approved 0.00 0.00 81.00
51 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Security Deposit Placed 500.00 Approved 0.00 4.00 4.00
52 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Security Deposit Received 500.00 Approved 0.00 (103.00) (103.00)
53 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Sale of goods or services 10,000.00 Approved 1,991.00 0.00 424.00
54 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Sale of goods or services 100.00 Approved 1.00 779.00 0.00
55 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Interest paid 1,000.00 Approved 50.00 0.00 (147.00)
56 Aditya Birla Capital Limited Aditya Birla Health Insurance Company Limited Joint Venture Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 10,000.00 Approved 4,500.00 0.00 (4,500.00)
57 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Expenses 2,500.00 Approved 401.00 249.00 606.00
58 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 1,000.00 Approved 191.00 0.00 0.00
59 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Security Deposit Received 1,000.00 Approved 58.00 (66.00) (124.00)
60 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Sale of goods or services 500.00 Approved 1.00 0.00 0.00
61 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Any other transaction Recovery of Expenses from 100.00 Approved 2.00 0.00 0.00
62 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Any other transaction Reimbursement of Expenses / Transfer of Liability 22,500.00 Approved 10,214.00 (1,167.00) (2,134.00)
63 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Purchase of fixed assets 100.00 Approved 1.00 0.00 0.00
64 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Any other transaction Security Deposit Placed 700.00 Approved 0.00 615.00 615.00
65 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Recovery of Expenses 100.00 Approved 25.00 0.00 0.00
66 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Sale of goods or services 2,500.00 Approved 169.00 27.00 0.00
67 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 1,000.00 Approved 270.00 0.00 (129.00)
68 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of Custodian charges,Brokerage Expenses/Commission Expenses 500.00 Approved 36.00 0.00 0.00
69 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Placed 0.00 Approved 0.00 5.00 5.00
70 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Received 100.00 Approved 0.00 (13.00) (13.00)
71 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Recovery of Expenses 1,000.00 Approved 740.00 0.00 0.00
72 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Reimbursement of expenses 2,500.00 Approved 1,003.00 0.00 0.00
73 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Insurance Deposit -Asset (CD account payment) refundable 0.00 Approved 0.00 0.00 22.00
74 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Interest paid 6,000.00 Approved 2,551.00 (3,166.00) (2,794.00)
75 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 50,000.00 Approved 10,000.00 (60,000.00) (62,500.00)
76 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Purchase of fixed assets 100.00 Approved 18.00 0.00 0.00
77 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Security Deposit Placed 200.00 Approved 1.00 243.00 242.00
78 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Security Deposit Received 600.00 Approved 0.00 (162.00) (162.00)
79 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Sale of goods or services 10,000.00 Approved 4,006.00 477.00 403.00
80 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Insurance claim received on behalf of clients 2,000.00 Approved 266.00 0.00 0.00
81 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Recovery of Expenses 500.00 Approved 121.00 0.00 17.00
82 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Sale of goods or services 2,000.00 Approved 72.00 0.00 0.00
83 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Reimbursement of employee, business support and administrative expenses 500.00 Approved 189.00 (4.00) 0.00
84 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Security Deposit Received 100.00 Approved 0.00 (31.00) (31.00)
85 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Security Deposit Placed 100.00 Approved 0.00 133.00 133.00
86 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Interest paid 1,800.00 Approved 326.00 0.00 (326.00)
87 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 20,000.00 Approved 10,000.00 0.00 (10,000.00)
88 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Recovery of Expenses 100.00 Approved 0.00 0.00 386.00
89 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Sale of goods or services 1,000.00 Approved 350.00 0.00 0.00
90 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 43.00 (7.00) 0.00
91 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Recovery of Expenses 1,000.00 Approved 132.00 0.00 19.00
92 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Purchase of goods or services 5,800.00 Approved 894.00 (110.00) 0.00
93 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 2,850.00 Approved 35.00 0.00 0.00
94 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Payment of fees for availing payment gateway services 1,000.00 Approved 8.00 0.00 0.00
95 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Recovery of Expenses from 100.00 Approved 0.00 25.00 0.00
96 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Reimbursement of Expenses and Liability 300.00 Approved 113.00 (14.00) (28.00)
97 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Undertaking assignment of receivables 85,000.00 Approved 78,549.00 0.00 0.00
98 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Referral Fees for Loan Extended 1,000.00 Approved 178.00 0.00 0.00
99 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Interest paid 2,000.00 Approved 833.00 (577.00) (701.00)
100 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Sale of goods or services 100.00 Approved 55.00 0.00 0.00
101 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Inter corporate borrowings and Non-Convertible Debentures 10,000.00 Approved 0.00 (21,000.00) (21,000.00)
102 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary of Holding company Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 2.00 0.00 0.00
103 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary of Holding company Interest paid 1,500.00 Approved 414.00 0.00 (501.00)
104 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary of Holding company Any other transaction Undertaking assignment of receivables and Factoring and reverse Factoring 52,500.00 Approved 31,934.00 0.00 0.00
105 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 17.00 0.00 0.00
106 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary of Holding company Any other transaction Inter corporate borrowings / Non-Convertible Debentures 45,000.00 Approved 23,500.00 0.00 (23,500.00)
107 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Interest received 4,000.00 Approved 253.00 0.00 0.00
108 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Loan 6,360.00 Approved 0.00 5,145.00 5,028.00 Loan 9.6500 15 years Secured Project Finance
109 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
110 Aditya Birla Capital Limited ABREL EPC Limited Fellow Subsidiary of Holding company Interest received 7,500.00 Approved 165.00 0.00 0.00
111 Aditya Birla Capital Limited ABREL EPC Limited Fellow Subsidiary of Holding company Loan 30,000.00 Approved 0.00 3,373.00 3,373.00 Loan 9.5500 3 years Secured To Meet working capital requirements and general corporate purposes.
112 Aditya Birla Capital Limited Birla Advanced Knits Private Limited Joint Venture of Holding Company Interest received 765.00 Approved 37.00 0.00 0.00
113 Aditya Birla Capital Limited Birla Advanced Knits Private Limited Joint Venture of Holding Company Loan 6,500.00 Approved 0.00 1,499.00 0.00 Loan 11.00 1 year Unsecured Working Capital
114 Aditya Birla Capital Limited O2 Renewable Energy XXII Private Limited Associate Company Interest received 1,200.00 Approved 579.00 0.00 0.00
115 Aditya Birla Capital Limited O2 Renewable Energy XXII Private Limited Associate Company Loan 11,500.00 Approved 860.00 11,500.00 12,360.00 Loan 9.00 17.1 years Secured Project Finance
116 Aditya Birla Capital Limited Avanti Finance Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Interest received 500.00 Approved 190.00 0.00 0.00
117 Aditya Birla Capital Limited Avanti Finance Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Loan 4,000.00 Approved 0.00 0.00 2,508.00 Loan 11.7500 3 years Secured Onward Lending
118 Aditya Birla Capital Limited Avanti Finance Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Sale of goods or services 100.00 Approved 1.00 0.00 0.00
119 Aditya Birla Capital Limited Chaitanya India Fin Credit Pvt Ltd Entity controlled by KMP of Reporting Entity or its Parent or their relatives Interest received 500.00 Approved 70.00 1.00 1.00
120 Aditya Birla Capital Limited Chaitanya India Fin Credit Pvt Ltd Entity controlled by KMP of Reporting Entity or its Parent or their relatives Investment 10,000.00 Approved 4,626.00 2,415.00 2,298.00 Investment 10.5500 Held for Trading. However, the NCD maturity date is 30-09-2026 Unsecured Issue proceeds to be utilized towards Business growth, Repayment of existing debt and general corporate purposes
121 Aditya Birla Capital Limited Chaitanya India Fin Credit Pvt Ltd Entity controlled by KMP of Reporting Entity or its Parent or their relatives Sale of goods or services 100.00 Approved 1.00 0.00 0.00
122 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.1 Post employment benefit plan of Holding Company Interest paid 38.00 Approved 19.00 (4.00) (15.00)
123 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.1 Post employment benefit plan of Holding Company Any other transaction Inter corporate borrowing and Non-Convertible Debentures 10,000.00 Approved 0.00 (90.00) (380.00)
124 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.2 Post employment benefit plan of Holding Company Interest paid 8.00 Approved 4.00 (17.00) (2.00)
125 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.2 Post employment benefit plan of Holding Company Any other transaction Inter corporate borrowings / Non-Convertible Debentures 10,000.00 Approved 0.00 (430.00) (90.00)
126 Aditya Birla Capital Limited UltraTech Provident Fund Post employment benefit plan of fellow subsidiary Interest paid 73.00 Approved 37.00 (4.00) (41.00)
127 Aditya Birla Capital Limited UltraTech Provident Fund Post employment benefit plan of fellow subsidiary Any other transaction Inter corporate borrowings / Non-Convertible Debentures 10,000.00 Approved 0.00 (800.00) (800.00)
128 Aditya Birla Capital Limited Aditya Birla Renewables Subsidiary Limited Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 2.00 0.00 0.00
129 Aditya Birla Capital Limited Aditya Birla Science And Technology Company Private Limited Associate of Ultimate Holding Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
130 Aditya Birla Capital Limited Aditya Birla Renewables Limited Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 32.00 0.00 0.00
131 Aditya Birla Capital Limited Aditya Birla Renewables Solar Limited Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
132 Aditya Birla Capital Limited Century Enka Limited Enterprises having significant control over the Subsidiary of Subsidiary of Fellow Subsidiary Sale of goods or services 100.00 Approved 22.00 0.00 0.00
133 Aditya Birla Capital Limited Bhubaneswari Coal Mining Ltd Joint Venture of Holding Company Sale of goods or services 100.00 Approved 2.00 0.00 0.00
134 Aditya Birla Capital Limited BillMart Fintech Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Any other transaction Reimbursement of Expenses 100.00 Approved 2.00 0.00 0.00
135 Aditya Birla Capital Limited Mr. Rakesh Singh KMP Sale of goods or services 100.00 Approved 5.00 0.00 0.00
136 Aditya Birla Capital Limited Essel Mining And Industries Limited Promoter Group Sale of goods or services 100.00 Approved 8.00 0.00 0.00
137 Aditya Birla Capital Limited Kailash Chandra Jhanwar KMP in subsidiary Sale of goods or services 100.00 Approved 1.00 0.00 0.00
138 Aditya Birla Capital Limited Neerja Birla Close Member of KMP Sale of goods or services 100.00 Approved 1.00 0.00 0.00
139 Aditya Birla Capital Limited Daisy Fernandes KMP in subsidiary Loan 100.00 Approved 1.00 0.00 10.00 Loan 10.9900 60 months Unsecured Personal loan - others
140 Aditya Birla Capital Limited Daisy Fernandes KMP in subsidiary Interest received 20.00 Approved 1.00 0.00 0.00
141 Aditya Birla Capital Limited ECE Industries Limited Promoter Group Any other transaction Undertaking assignment of receivables / Factoring / Reverse Factoring 20,000.00 Approved 3,194.00 0.00 0.00
142 Aditya Birla Capital Limited Namdev Finvest Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Interest received 100.00 Approved 47.00 0.00 7.00
143 Aditya Birla Capital Limited Namdev Finvest Private Limited Entity controlled by KMP of Reporting Entity or its Parent or their relatives Loan 1,000.00 Approved 0.00 834.00 681.00 Loan 12.00 36 months Secured onward lending
144 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Sale of goods or services 100.00 Approved 11.00 0.00 0.00
145 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 0.00 (1.00) (1.00)
146 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Interest paid 8,280.00 Approved 802.00 (94.00) (605.00)
147 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Inter corporate borrowings / Non-Convertible Debentures 50,000.00 Approved 0.00 (20,000.00) (20,000.00)
148 Aditya Birla Money Limited Grasim Industries Limited Ultimate Holding Company Any other transaction Receivables 500.00 Approved 0.00 1,166.00 1,229.00
149 Aditya Birla Money Limited Grasim Industries Limited Ultimate Holding Company Any other transaction WDM 75,000.00 Approved 9,528.00 0.00 0.00
150 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Others 1,500.00 Approved 332.00 0.00 0.00
151 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Payables 1,500.00 Approved 0.00 88.00 60.00
152 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Loan 1,500.00 Approved 0.00 47.00 31.00 Loan 0 NA Secured Business purpose
153 Aditya Birla Money Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Others 5,000.00 Approved 234.00 0.00 0.00
154 Aditya Birla Money Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Payables 5,000.00 Approved 0.00 34.00 0.00
155 Aditya Birla Money Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Receivables 5,000.00 Approved 0.00 0.00 23.00
156 Aditya Birla Money Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Others 5,000.00 Approved 13.00 0.00 0.00
157 Aditya Birla Money Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Receivables 5,000.00 Approved 0.00 0.00 1.00
158 Aditya Birla Money Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Management contracts including for deputation of employees 1,000.00 Approved 175.00 0.00 0.00
159 Aditya Birla Money Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Payables 1,000.00 Approved 0.00 4.00 163.00
160 Aditya Birla Money Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Others 25.00 Approved 2.00 0.00 0.00
161 Aditya Birla Money Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Payables 25.00 Approved 0.00 2.00 2.00
162 Aditya Birla Money Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Others 5,000.00 Approved 33.00 0.00 0.00
163 Aditya Birla Money Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Receivables 5,000.00 Approved 0.00 26.00 54.00
164 Aditya Birla Money Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Others 1,000.00 Approved 45.00 0.00 0.00
165 Aditya Birla Money Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Receivables 1,000.00 Approved 0.00 8.00 34.00
166 Aditya Birla Money Limited Adesh Kumar Gupta Director of Ultimate Holding Company Any other transaction Broking and related services 300.00 Approved 107.00 0.00 0.00
167 Aditya Birla Money Limited Usha Gupta Related Party to Director of the Ultimate Holding Company Any other transaction Broking and related services 300.00 Approved 23.00 0.00 0.00
168 Aditya Birla Money Limited Rajeshwar Kumar Gupta Huf Related Party to Director of the Ultimate Holding Company Any other transaction Broking and related services 50.00 Approved 18.00 0.00 0.00
169 Aditya Birla Money Limited Adesh Kumar Gupta Huf Related Party to Director of the Ultimate Holding Company Any other transaction Broking and related services 50.00 Approved 22.00 0.00 0.00
170 Aditya Birla Money Limited Pilani Investments Limited Promoter Group Any other transaction Broking and related services 200.00 Approved 13.00 0.00 0.00
171 Aditya Birla Housing Finance Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Recovery of other expenses 200.00 Approved 99.00 0.00 0.00
172 Aditya Birla Housing Finance Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Reimbursement of Shared services expenses 5,500.00 Approved 1,976.00 411.00 377.00
173 Aditya Birla Housing Finance Limited Aditya Birla Sun life AMC Limited Associate of Holding Company Any other transaction Recovery of rent 100.00 Approved 103.00 11.00 52.00
174 Aditya Birla Housing Finance Limited Aditya Birla Sun life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Rent and other Expenses 100.00 Approved 20.00 0.00 0.00
175 Aditya Birla Housing Finance Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Reimbursement of Rent and other Expenses 100.00 Approved 9.00 13.00 7.00
176 Aditya Birla Housing Finance Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Recovery of rent & other expenses 500.00 Approved 126.00 0.00 0.00
177 Aditya Birla Housing Finance Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Reimbursement of Rent & other Expenses 600.00 Approved 319.00 215.00 211.00
178 Aditya Birla Housing Finance Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Interest paid 12,000.00 Approved 1,116.00 1,131.00 938.00
179 Aditya Birla Housing Finance Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Commission on corporate agency 9,400.00 Approved 3,514.00 1,165.00 1,536.00
180 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Commission on corporate agency 5,700.00 Approved 1,411.00 427.00 848.00
181 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Recovery of other expenses 100.00 Approved 44.00 0.00 0.00
182 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Reimbursement of Rent & other expenses 100.00 Approved 19.00 0.00 0.00
183 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Interest paid 200.00 Approved 101.00 111.00 11.00
184 Aditya Birla Housing Finance Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Recovery of rent 400.00 Approved 78.00 0.00 17.00
185 Aditya Birla Housing Finance Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Reimbursement of Expenses 1,700.00 Approved 773.00 36.00 0.00
186 Aditya Birla Housing Finance Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Recovery of other expenses 100.00 Approved 48.00 48.00 14.00
187 Aditya Birla Housing Finance Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of Expenses 100.00 Approved 13.00 0.00 1.00
188 Aditya Birla Housing Finance Limited Grasim Industries limited Ultimate Holding Company Interest paid 12,000.00 Approved 89.00 0.00 89.00
189 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Cost Sharing 16,000.00 Approved 1,554.00 1,127.00 367.00
190 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Expense Paid 200.00 Approved 1.00 0.00 0.00
191 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Cost Sharing 6,700.00 Approved 2,242.00 536.00 419.00
192 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Expense Paid 100.00 Approved 21.00 0.00 0.00
193 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Cost Sharing 4,500.00 Approved 1,689.00 411.00 377.00
194 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Expense Paid 250.00 Approved 99.00 0.00 0.00
195 Aditya Birla Financial Shared Services Ltd Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Any other transaction Cost Sharing 70.00 Approved 18.00 0.00 8.00
196 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Subsidiary Company Any other transaction Cost Sharing 1,300.00 Approved 326.00 88.00 60.00
197 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Subsidiary Company Any other transaction Expense Paid 100.00 Approved 6.00 0.00 0.00
198 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Cost Sharing 7,500.00 Approved 1,906.00 739.00 449.00
199 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Expense Paid 100.00 Approved 44.00 0.00 0.00
200 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Cost Sharing 11,100.00 Approved 4,067.00 1,135.00 707.00
201 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Expense Paid 100.00 Approved 2.00 0.00 0.00
202 Aditya Birla Financial Shared Services Ltd Aditya Birla wellness Private Limited Subsidiary Company Any other transaction Expense Paid 50.00 Approved 7.00 8.00 7.00
203 Aditya Birla Financial Shared Services Ltd Grasim Industries Limited Ultimate Holding Company Any other transaction Expense Paid 100.00 Approved 6.00 1.00 6.00
204 Aditya Birla Financial Shared Services Ltd Grasim Industries Ltd-Employee's Gratuity Fund Post employment benefit plan Any other transaction Employee Retirement Benefit Paid 200.00 Approved 148.00 0.00 0.00
205 Aditya Birla Financial Shared Services Ltd Momentum Services Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Cost Sharing 50.00 Approved 43.00 0.00 0.00
206 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Advance 0.00 Approved 0.00 1,440.00 410.00
207 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Advance 0.00 Approved 0.00 147.00 131.00
208 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Subsidiary Company Advance 0.00 Approved 0.00 47.00 31.00
209 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Subsidiary Company Advance 0.00 Approved 0.00 139.00 100.00
210 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Advance 0.00 Approved 0.00 201.00 201.00
211 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Subsidiary Company Advance 0.00 Approved 0.00 85.00 75.00
212 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Income 2,300.00 Approved 651.00 36.00 0.00
213 Aditya Birla Capital Digital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Income 800.00 Approved 27.00 0.00 0.00
214 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Income 950.00 Approved 227.00 79.00 120.00
215 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Income 150.00 Approved 2.00 29.00 29.00
216 Aditya Birla Capital Digital Limited Aditya Birla wellness Private Limited Subsidiary Company Any other transaction Multiply Product Expenses 100.00 Approved 9.00 13.00 3.00
217 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Reimbursement of Expenses / Employee Transfer 300.00 Approved 65.00 0.00 17.00
218 Aditya Birla Capital Digital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Reimbursement of Expenses / Employee Transfer 13,450.00 Approved 1,554.00 1,127.00 367.00
219 Aditya Birla Capital Digital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 40.00 12.00 0.00
220 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 4.00 0.00 0.00
221 Aditya Birla Capital Digital Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Expenses / Employee Transfer 50.00 Approved 43.00 0.00 15.00
222 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 35.00 7.00 34.00
223 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Expenses / Employee transfer 2,850.00 Approved 6.00 0.00 0.00
224 Aditya Birla Capital Digital Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Recovery of Expenses / Employee transfer 0.00 Approved 25.00 0.00 25.00
225 Aditya Birla Capital Digital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Recovery of Expenses / Employee transfer 1,550.00 Approved 77.00 0.00 0.00
226 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Recovery of Expenses / Employee transfer 1,450.00 Approved 14.00 0.00 0.00
227 Aditya Birla Capital Digital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Recovery of Expenses / Employee transfer 500.00 Approved 1.00 85.00 75.00
228 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Recovery of Expenses / Employee transfer 0.00 Approved 9.00 0.00 0.00
229 Aditya Birla Capital Digital Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of Expenses / Employee transfer 2,850.00 Approved 6.00 0.00 0.00
230 Aditya Birla Stressed Asset AMC Private Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Recovery of Payroll Expense 3.00 Approved 3.00 0.00 0.00
231 Aditya Birla Stressed Asset AMC Private Limited Grasim Industries Ltd-Employee's Gratuity Fund Post employment benefit plan Any other transaction Employee Retirement Benefit Paid 0.00 Approved 0.00 34.00 8.00
232 Aditya Birla ARC Limited Aditya Birla Stressed Asset AMC Private Limited Subsidiary Company Any other transaction Recovery of Payroll Expense 3.00 Approved 3.00 0.00 0.00
233 Aditya Birla ARC Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Payroll Expense 40.00 Approved 40.00 (48.00) (14.00)
234 Aditya Birla ARC Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Insurance Expense 1.00 Approved 1.00 1.00 1.00
235 Aditya Birla ARC Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Assets Transfer 100.00 Approved 25.00 0.00 25.00
236 Aditya Birla ARC Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of Payroll Expense 100.00 Approved 64.00 9.00 5.00
237 Aditya Birla ARC Limited Grasim Industries Ltd-Employee's Gratuity Fund Post employment benefit plan Any other transaction Employee Retirement Benefit Paid 100.00 Approved 24.00 75.00 53.00
238 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Interest received 1,680.00 Approved 90.00 51.00 141.00
239 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Investment 0.00 Approved 0.00 2,500.00 2,500.00 Investment 7.2100 10 Years Secured Business Purpose
240 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Sale of goods or services 1,481.00 Approved 506.00 (51.00) (112.00)
241 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Brokerage expenses 132.00 Approved 49.00 0.00 0.00
242 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of expenses 165.00 Approved 82.00 0.00 (75.00)
243 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Rent Expenses 100.00 Approved 6.00 0.00 (3.00)
244 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Rent Income 192.00 Approved 72.00 69.00 79.00
245 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Refundable - Liability 0.00 Approved 0.00 (36.00) (36.00)
246 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Refundable - Asset 0.00 Approved 0.00 4.00 4.00
247 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Sale of goods or services 162.00 Approved 39.00 (12.00) (22.00)
248 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Commission expenses 69.00 Approved 26.00 (31.00) (24.00)
249 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Advance 1,620.00 Approved 484.00 444.00 410.00
250 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Reimbursement of expenses 7,730.00 Approved 3,583.00 (1,130.00) (1,119.00)
251 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Recovery of expenses 113.00 Approved 2.00 18.00 2.00
252 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Purchase of fixed assets 0.00 Approved 0.00 (23.00) 0.00
253 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Sale of goods or services 90.00 Approved 29.00 (3.00) (27.00)
254 Aditya Birla Sun Life Insurance Company Limited Aditya Birla wellness Private Limited Subsidiary Company Purchase of goods or services 0.00 Approved 0.00 (18.00) 0.00
255 Aditya Birla Sun Life Insurance Company Limited Aditya Birla wellness Private Limited Subsidiary Company Any other transaction Recovery of Expenses 3.00 Approved 1.00 (1.00) 1.00
256 Aditya Birla Sun Life Insurance Company Limited Aditya Birla wellness Private Limited Subsidiary Company Sale of goods or services 7.00 Approved 176.00 (1.00) (1.00)
257 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Reimbursement of Expenses 236.00 Approved 81.00 (17.00) (17.00)
258 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Rent Income 38.00 Approved 31.00 21.00 34.00
259 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Sale of goods or services 54.00 Approved 28.00 (1.00) (2.00)
260 Aditya Birla Sun Life Insurance Company Limited Aditya Birla ARC Limited Subsidiary Company Sale of goods or services 5.00 Approved 0.00 (1.00) (1.00)
261 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Any other transaction Reimbursement of expenses 16.00 Approved 6.00 0.00 0.00
262 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Management Corporation Private Limited Other related parties in which Directors are interested Sale of goods or services 523.00 Approved 121.00 (1,193.00) 0.00
263 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Pvt Ltd Private Company in which a Director or Manager or his relative, is a Member or Director Sale of goods or services 9,700.00 Approved 15.00 (868.00) 0.00
264 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Pvt Ltd Private Company in which a Director or Manager or his relative, is a Member or Director Any other transaction Policy Claims 4,899.00 Approved 1,814.00 0.00 0.00
265 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Pvt Ltd Private Company in which a Director or Manager or his relative, is a Member or Director Any other transaction Business Support Services 1,067.00 Approved 45.00 0.00 0.00
266 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Foundation Limited Other Related Party Any other transaction Contributions towards CSR activities 50.00 Approved 50.00 0.00 0.00
267 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Education Trust Private Company in which a Director or Manager or his relative, is a Member or Director Any other transaction Professional Fees 46.00 Approved 14.00 0.00 0.00
268 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Interest received 2,318.00 Approved 1,116.00 1,131.00 938.00
269 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Investment 10,000.00 Approved 0.00 23,000.00 28,000.00 Investment 8.500 4-10 years Secured Business Purpose
270 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Commission expenses 11,000.00 Approved 3,514.00 (888.00) (1,183.00)
271 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Reimbursement of expenses 210.00 Approved 27.00 1.00 (31.00)
272 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Rent Income 532.00 Approved 249.00 218.00 274.00
273 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Security Deposit Receivable 0.00 Approved 0.00 16.00 0.00
274 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Rent Expenses 150.00 Approved 78.00 (19.00) (50.00)
275 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Expenses 200.00 Approved 17.00 0.00 18.00
276 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Security Deposit Refundable 0.00 Approved 0.00 (135.00) (134.00)
277 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Policy Claims Paid 1,809.00 Approved 640.00 0.00 0.00
278 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Sale of goods or services 22,000.00 Approved 2,945.00 (67.00) (58.00)
279 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Management Company Limited Subsidiary Company Any other transaction Rent Income 144.00 Approved 43.00 0.00 0.00
280 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Management Company Limited Subsidiary Company Any other transaction Reimbursement of expenses 76.00 Approved 22.00 0.00 0.00
281 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Management Company Limited Subsidiary Company Investment 1,500.00 Approved 1,500.00 0.00 0.00 Investment 8.500 4-10 years Secured Business Purpose
282 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Management Company Limited Subsidiary Company Any other transaction Employee Stock Options 30.00 Approved 15.00 0.00 0.00
283 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Management Company Limited Subsidiary Company Sale of goods or services 6.00 Approved 3.00 0.00 (1.00)
284 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Commission expenses 1,050.00 Approved 10.00 0.00 (6.00)
285 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Recovery of expenses 50.00 Approved 9.00 0.00 7.00
286 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Purchase of fixed assets 0.00 Approved 0.00 9.00 0.00
287 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Pvt Ltd Private Company in which a Director or Manager or his relative, is a Member or Director Any other transaction Commission expenses 300.00 Approved 150.00 0.00 0.00
288 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Rent Expenses 50.00 Approved 13.00 0.00 (16.00)
289 Aditya Birla Sun Life Insurance Company Limited Aditya Birla wellness Private Limited Subsidiary Company Any other transaction Professional Fees 70.00 Approved 38.00 0.00 (62.00)
290 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of Expense 269.00 Approved 35.00 0.00 32.00
291 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Rent Income 800.00 Approved 411.00 0.00 497.00
292 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Rent Expenses 120.00 Approved 60.00 0.00 (21.00)
293 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of expenses 83.00 Approved 24.00 0.00 (33.00)
294 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Security Deposit Refundable 0.00 Approved 0.00 0.00 (235.00)
295 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Security Deposit Refundable-asset 0.00 Approved 0.00 0.00 36.00
296 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Sale of goods or services 990.00 Approved 413.00 0.00 (41.00)
297 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Recovery of expenses 290.00 Approved 40.00 0.00 36.00
298 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Rent Income 1,000.00 Approved 500.00 0.00 584.00
299 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Group Mediclaim premium paid 40.00 Approved 18.00 0.00 0.00
300 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Security Deposit Receivable 5.00 Approved (1.00) 0.00 (1.00)
301 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Reimbursement of Expenses 85.00 Approved 30.00 0.00 (11.00)
302 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Security Deposit Refundable - Liability 0.00 Approved 0.00 0.00 (204.00)
303 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Rent Expenses 60.00 Approved 29.00 0.00 (19.00)
304 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Security Deposit Refundable - Asset 0.00 Approved 0.00 0.00 2.00
305 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Investment 0.00 Approved 0.00 0.00 (1,000.00) Investment 8.500 4-10 years Secured Business Purpose
306 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Any other transaction Group Mediclaim Deposit refund 0.00 Approved 0.00 0.00 2.00
307 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co Limited Joint Venture of Holding Company Sale of goods or services 220.00 Approved 92.00 0.00 (11.00)
308 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Renewables Limited Subsidiary of Ultimate Holding Company Sale of goods or services 0.00 Approved 33.00 0.00 (29.00)
309 Aditya Birla Sun Life Insurance Company Limited Grasim Business Services Private Limited Subsidiary of Ultimate Holding Company Sale of goods or services 0.00 Approved 264.00 0.00 (4.00)
310 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Fellow Subsidiary of Holding company Any other transaction Interest income on NCD 0.00 Approved 238.00 0.00 322.00
311 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Fellow Subsidiary of Holding company Investment 0.00 Approved 0.00 0.00 6,502.00 Investment 7.5300 10 years Secured Business Purpose
312 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Fellow Subsidiary of Holding company Sale of goods or services 0.00 Approved 0.00 0.00 (62.00)
313 Aditya Birla Sun Life Insurance Company Limited Bhuwaneshwari Coal Mining Limited Joint Venture of Holding Company Sale of goods or services 0.00 Approved 301.00 0.00 (2.00)
314 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Science and Technology Company Limited Associate of Ultimate Holding Company Sale of goods or services 0.00 Approved 14.00 0.00 (9.00)
315 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Security Deposit Payable 0.00 Approved 1.00 0.00 (1.00)
316 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Joint Venture Any other transaction Rent 165.00 Approved 31.00 (42.00) (25.00)
317 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Joint Venture Any other transaction Reimbursement of expenses 165.00 Approved 30.00 (42.00) (25.00)
318 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Joint Venture Sale of goods or services 165.00 Approved 66.00 (42.00) (25.00)
319 Aditya Birla Wellness Private Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Sale of goods or services 33.00 Approved 5.00 0.00 0.00
320 Aditya Birla Wellness Private Limited Aditya Birla Housing Finance Limited  Subsidiary Company Sale of goods or services 55.00 Approved 7.00 1.00 0.00
321 Aditya Birla Wellness Private Limited Aditya Birla Capital Digital Limited Subsidiary Company Sale of goods or services 55.00 Approved 19.00 0.00 5.00
322 Aditya Birla Wellness Private Limited Grasim Industries Limited Ultimate Holding Company Sale of goods or services 220.00 Approved 1.00 37.00 1.00
323 Aditya Birla Wellness Private Limited Hindalco Industries Limited Promoter Group Sale of goods or services 110.00 Approved (1.00) 14.00 13.00
Total value of transaction during the reporting period 3,72,798.00





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 69,77,542.00
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 1,31,546.00
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 1,22,36,435.00