| 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 | Consolidated |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 5,00,270.00 | 9,77,778.00 |
| (ii) | Dividend Income | 27.00 | 146.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 22,989.00 | 42,061.00 |
| (v) | Net gain on fair value changes | 1,416.00 | 12,243.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 9,768.00 | 14,331.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 44.00 | 84.00 |
| (ix) | Other revenue from operations | ||
| 1 | Policyholders' Income of Life Insurance Operations | 5,24,982.00 | 9,63,122.00 |
| Total other revenue from operations | 5,24,982.00 | 9,63,122.00 | |
| Total Revenue From Operations | 10,59,496.00 | 20,09,765.00 | |
| Other income | 1,439.00 | 4,251.00 | |
| Total income | 10,60,935.00 | 20,14,016.00 | |
| 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 | 51,987.00 | 1,01,329.00 | |
| Finance costs | 2,80,415.00 | 5,54,034.00 | |
| Depreciation, depletion and amortisation expense | 7,726.00 | 14,855.00 | |
| Fees and commission expense | 1,524.00 | 3,186.00 | |
| 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 | 40,702.00 | 83,517.00 | |
| (f) | Other expenses | ||
| 1 | Policyholders' Expense of Life Insurance Operations | 5,20,770.00 | 9,59,233.00 |
| 2 | Other Expenses | 44,375.00 | 77,325.00 |
| Total other expenses | 5,65,145.00 | 10,36,558.00 | |
| Total expenses | 9,47,499.00 | 17,93,479.00 | |
| 3 | Total profit before exceptional items and tax | 1,13,436.00 | 2,20,537.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,13,436.00 | 2,20,537.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 37,988.00 | 72,316.00 |
| 9 | Deferred tax | (5,072.00) | (6,638.00) |
| 10 | Total tax expenses | 32,916.00 | 65,678.00 |
| 11 | Net Profit Loss for the period from continuing operations | 80,520.00 | 1,54,859.00 |
| 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 | 7,727.00 | 18,465.00 |
| 15 | Total profit (loss) for period | 88,247.00 | 1,73,324.00 |
| 16 | Other comprehensive income net of taxes | (3,876.00) | 928.00 |
| 17 | Total Comprehensive Income for the period | 84,371.00 | 1,74,252.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 85,524.00 | 1,69,032.00 | |
| Total profit or loss, attributable to non-controlling interests | 2,723.00 | 4,292.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 84,338.00 | 1,69,889.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 33.00 | 4,363.00 | |
| 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 | 3.27 | 6.48 | |
| Diluted earnings per share from continuing operations | 3.24 | 6.41 | |
| 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 | 3.27 | 6.48 | |
| Diluted earnings per share | 3.24 | 6.41 | |
| 23 | Debt equity ratio | 4.8400 | 4.8400 |
| 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 | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 2,20,537.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 29,551.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (83,298.00) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | (19,12,509.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 32,350.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | (33,633.00) | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 21,220.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | (2,057.00) | |
| 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 | 3,284.00 | |
| Adjustments for fair value losses (gains) | (34,007.00) | |
| 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 | 3,25,785.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (16,53,314.00) | |
| Net cash flows from (used in) operations | (14,32,777.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 65,373.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (14,98,150.00) | |
| 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 | 585.00 | |
| Purchase of property, plant and equipment | 16,542.00 | |
| 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 | 4,331.00 | |
| Purchase of other long-term assets | 1,01,230.00 | |
| 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 | 31,115.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (60,759.00) | |
| Net cash flows from (used in) investing activities | (1,42,500.00) | |
| 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 | 31,58,885.00 | |
| Repayments of borrowings | 15,00,726.00 | |
| Payments of lease liabilities | 8,882.00 | |
| 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 | 16,55,423.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 14,773.00 | |
| 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 | 14,773.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 4,33,079.00 | |
| Cash and cash equivalents cash flow statement at end of period | 4,47,852.00 | |
| 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 | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 4,47,852.00 | ||
| Bank Balance other than (a) above | 1,97,877.00 | ||
| Derivative financial instruments | 39,098.00 | ||
| Receivables | |||
| (I) Trade Receivables | 38,961.00 | ||
| (II) Other Receivables | 1,427.00 | ||
| Loans | 1,69,10,469.00 | ||
| Investments | 74,47,992.00 | ||
| Other Financial assets | 43,20,096.00 | ||
| Total Financial Assets | 2,94,03,772.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 19,841.00 | ||
| Deferred tax Assets (Net) | 55,170.00 | ||
| Investment Property | 1,329.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 36,966.00 | ||
| Capital work-in-progress | 504.00 | ||
| Intangible assets under development | 7,853.00 | ||
| Goodwill | 55,483.00 | ||
| Other Intangible assets | 42,755.00 | ||
| Other non-financial assets (to be specified) | 6,13,565.00 | ||
| Total Non Financial Assets | 8,33,466.00 | ||
| Total assets | 3,02,37,238.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,61,251.00 | ||
| Other equity | 29,56,801.00 | ||
| Total equity attributable to owners of parent | 32,18,052.00 | ||
| Non controlling interest | 20039300000 | ||
| Total equity | 34,18,445.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 62,661.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 2,291.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,61,883.00 | ||
| 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 | 64,96,032.00 | |
| (d) | Borrowings (Other than Debt Securities) | 83,66,623.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 7,27,311.00 | |
| (g) | Other financial liabilities | 1,08,72,942.00 | |
| Total Financial Liabilities | 2,66,89,743.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 34,847.00 | |
| (b) | Provisions | 34,112.00 | |
| (C ) | Deferred tax liabilities (Net) | 39,581.00 | |
| (d) | Other non-financial liabilities | 20,510.00 | |
| Total Non Financial Liabilities | 1,29,050.00 | ||
| Total liabilities | 2,68,18,793.00 | ||
| Total equity and liabilites | 3,02,37,238.00 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Lending (Excluding Housing Finance) | 4,19,323.00 | 8,19,675.00 |
| 2 | Housing Finance | 97,845.00 | 1,87,193.00 |
| 3 | Life Insurance | 5,37,108.00 | 9,87,214.00 |
| 4 | Asset Management | 50,581.00 | 1,07,039.00 |
| 5 | Stock and Securities Broking | 10,650.00 | 21,921.00 |
| 6 | Health Insurance | 1,40,835.00 | 2,70,008.00 |
| 7 | Other Financial Services | 3,744.00 | 8,808.00 |
| 8 | Less: Inter-Segment Elimination | 0.00 | 0.00 |
| Total Segment Revenue | 12,60,086.00 | 24,01,858.00 | |
| Less: Inter segment revenue | 11,996.00 | 20,514.00 | |
| Revenue from operations | 12,48,090.00 | 23,81,344.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending (Excluding Housing Finance) | 95,623.00 | 1,88,172.00 |
| 2 | Housing Finance | 19,396.00 | 34,806.00 |
| 3 | Life Insurance | 6,692.00 | 10,556.00 |
| 4 | Asset Management | 31,560.00 | 68,788.00 |
| 5 | Stock and Securities Broking | 1,421.00 | 3,477.00 |
| 6 | Health Insurance | (6,755.00) | (10,471.00) |
| 7 | Other Financial Services | (9,698.00) | (16,479.00) |
| 8 | Less: Inter-Segment Elimination | 0.00 | 0.00 |
| Total Profit before tax | 1,38,239.00 | 2,78,849.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 1,38,239.00 | 2,78,849.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending (Excluding Housing Finance) | 1,45,27,659.00 | 1,45,27,659.00 |
| 2 | Housing Finance | 36,49,734.00 | 36,49,734.00 |
| 3 | Life Insurance | 1,11,41,708.00 | 1,11,41,708.00 |
| 4 | Asset Management | 3,93,716.00 | 3,93,716.00 |
| 5 | Stock and Securities Broking | 2,73,552.00 | 2,73,552.00 |
| 6 | Health Insurance | 5,88,177.00 | 5,88,177.00 |
| 7 | Other Financial Services | 2,01,333.00 | 2,01,333.00 |
| 8 | Less: Inter-Segment Elimination | (1,39,435.00) | (1,39,435.00) |
| Total Segment Asset | 3,06,36,444.00 | 3,06,36,444.00 | |
| Un-allocable Assets | 77,136.00 | 77,136.00 | |
| Net Segment Asset | 3,07,13,580.00 | 3,07,13,580.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending (Excluding Housing Finance) | 1,26,06,326.00 | 1,26,06,326.00 |
| 2 | Housing Finance | 31,95,482.00 | 31,95,482.00 |
| 3 | Life Insurance | 1,07,04,299.00 | 1,07,04,299.00 |
| 4 | Asset Management | 28,937.00 | 28,937.00 |
| 5 | Stock and Securities Broking | 2,31,082.00 | 2,31,082.00 |
| 6 | Health Insurance | 4,23,530.00 | 4,23,530.00 |
| 7 | Other Financial Services | 1,22,977.00 | 1,22,977.00 |
| 8 | Less: Inter-Segment Elimination | (1,39,435.00) | (1,39,435.00) |
| Total Segment Liabilities | 2,71,73,198.00 | 2,71,73,198.00 | |
| Un-allocable Liabilities | 84,536.00 | 84,536.00 | |
| Net Segment Liabilities | 2,72,57,734.00 | 2,72,57,734.00 | |
| Disclosure of notes on segments | |||
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | 19700000 | 311300000 |
| Total Amount of items that will not be reclassified to profit and loss | 19700000 | 311300000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (31.00) | 444.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | -397700000 | -157200000 |
| Total Amount of items that will be reclassified to profit and loss | -397700000 | -157200000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 127.00 | 169.00 |
| 5 | Total Other comprehensive income | (3,876.00) | 928.00 |