| 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 | 03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 03-02-2026 14:00:00 |
| End date and time of board meeting | 03-02-2026 16:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | 5,28,633.00 | 15,06,411.00 |
| (ii) | Dividend Income | 0.00 | 146.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 23,069.00 | 65,130.00 |
| (v) | Net gain on fair value changes | 3,721.00 | 15,964.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 11,582.00 | 25,913.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 55.00 | 139.00 |
| (ix) | Other revenue from operations | ||
| 1 | Policyholders' Income from Life Insurance Operations | 6,28,149.00 | 15,91,271.00 |
| Total other revenue from operations | 6,28,149.00 | 15,91,271.00 | |
| Total Revenue From Operations | 11,95,209.00 | 32,04,974.00 | |
| Other income | 4,941.00 | 9,192.00 | |
| Total income | 12,00,150.00 | 32,14,166.00 | |
| 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 | 56,575.00 | 1,57,904.00 | |
| Finance costs | 2,98,126.00 | 8,52,160.00 | |
| Depreciation, depletion and amortisation expense | 7,620.00 | 22,475.00 | |
| Fees and commission expense | 1,688.00 | 4,874.00 | |
| 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 | 45,133.00 | 1,28,650.00 | |
| (f) | Other expenses | ||
| 1 | Policyholders' Expense of Life Insurance Operations | 6,22,284.00 | 15,81,517.00 |
| 2 | Other Expenses | 38,787.00 | 1,16,112.00 |
| Total other expenses | 6,61,071.00 | 16,97,629.00 | |
| Total expenses | 10,70,213.00 | 28,63,692.00 | |
| 3 | Total profit before exceptional items and tax | 1,29,937.00 | 3,50,474.00 |
| 4 | Exceptional items | (6,759.00) | (6,759.00) |
| 5 | Total profit before tax | 1,23,178.00 | 3,43,715.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 34,251.00 | 1,06,567.00 |
| 9 | Deferred tax | 1,338.00 | (5,300.00) |
| 10 | Total tax expenses | 35,589.00 | 1,01,267.00 |
| 11 | Net Profit Loss for the period from continuing operations | 87,589.00 | 2,42,448.00 |
| 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 | 8,996.00 | 27,461.00 |
| 15 | Total profit (loss) for period | 96,585.00 | 2,69,909.00 |
| 16 | Other comprehensive income net of taxes | (1,411.00) | (483.00) |
| 17 | Total Comprehensive Income for the period | 95,174.00 | 2,69,426.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 94,502.00 | 2,63,534.00 | |
| Total profit or loss, attributable to non-controlling interests | 2,083.00 | 6,375.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 93,366.00 | 2,63,255.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,808.00 | 6,171.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,61,727.00 | 2,61,727.00 | |
| 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 | 3.62 | 10.09 | |
| Diluted earnings per share from continuing operations | 3.57 | 9.97 | |
| 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 | 3.62 | 10.09 | |
| Diluted earnings per share | 3.57 | 9.97 | |
| 23 | Debt equity ratio | 492.00 | 492.00 |
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | Debt - equity ratio = (Debt Securities + Borrowings (other than Debt Securities) + Subordinated Liabilities) / Equity. It is 4.92 times which comes to 492%, it is more than 100% |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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) | 4,38,142.00 | 12,57,792.00 |
| 2 | Housing Finance | 1,07,137.00 | 2,94,330.00 |
| 3 | Life Insurance | 6,41,194.00 | 16,28,408.00 |
| 4 | Asset Management | 56,163.00 | 1,63,202.00 |
| 5 | Stock and Securities Broking | 11,958.00 | 33,879.00 |
| 6 | Health Insurance | 1,70,461.00 | 4,40,469.00 |
| 7 | Other Financial Services | 5,103.00 | 13,936.00 |
| 8 | Less: Inter-Segment Elimination Assets or Liabilities | 0.00 | 0.00 |
| Total Segment Revenue | 14,30,158.00 | 38,32,016.00 | |
| Less: Inter segment revenue | 12,028.00 | 32,542.00 | |
| Revenue from operations | 14,18,130.00 | 37,99,474.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending (Excluding Housing Finance) | 1,03,568.00 | 2,91,740.00 |
| 2 | Housing Finance | 22,935.00 | 57,741.00 |
| 3 | Life Insurance | 4,765.00 | 15,321.00 |
| 4 | Asset Management | 35,827.00 | 1,04,616.00 |
| 5 | Stock and Securities Broking | 1,822.00 | 5,299.00 |
| 6 | Health Insurance | (7,928.00) | (18,399.00) |
| 7 | Other Financial Services | (9,358.00) | (25,837.00) |
| 8 | Less: Inter-Segment Elimination Assets or Liabilities | 0.00 | 0.00 |
| Total Profit before tax | 1,51,631.00 | 4,30,481.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |
| Profit before tax | 1,51,631.00 | 4,30,481.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending (Excluding Housing Finance) | 1,50,69,775.00 | 1,50,69,775.00 |
| 2 | Housing Finance | 39,27,574.00 | 39,27,574.00 |
| 3 | Life Insurance | 1,16,71,365.00 | 1,16,71,365.00 |
| 4 | Asset Management | 4,22,459.00 | 4,22,459.00 |
| 5 | Stock and Securities Broking | 3,22,054.00 | 3,22,054.00 |
| 6 | Health Insurance | 6,18,042.00 | 6,18,042.00 |
| 7 | Other Financial Services | 2,06,626.00 | 2,06,626.00 |
| 8 | Less: Inter-Segment Elimination Assets or Liabilities | (2,20,232.00) | (2,20,232.00) |
| Total Segment Asset | 3,20,17,663.00 | 3,20,17,663.00 | |
| Un-allocable Assets | 79,546.00 | 79,546.00 | |
| Net Segment Asset | 3,20,97,209.00 | 3,20,97,209.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending (Excluding Housing Finance) | 1,30,68,051.00 | 1,30,68,051.00 |
| 2 | Housing Finance | 34,21,986.00 | 34,21,986.00 |
| 3 | Life Insurance | 1,11,50,277.00 | 1,11,50,277.00 |
| 4 | Asset Management | 30,736.00 | 30,736.00 |
| 5 | Stock and Securities Broking | 2,78,143.00 | 2,78,143.00 |
| 6 | Health Insurance | 4,62,933.00 | 4,62,933.00 |
| 7 | Other Financial Services | 1,98,176.00 | 1,98,176.00 |
| 8 | Less: Inter-Segment Elimination Assets or Liabilities | (2,20,232.00) | (2,20,232.00) |
| Total Segment Liabilities | 2,83,90,070.00 | 2,83,90,070.00 | |
| Un-allocable Liabilities | 1,00,111.00 | 1,00,111.00 | |
| Net Segment Liabilities | 2,84,90,181.00 | 2,84,90,181.00 | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | 159600000 | 470900000 |
| Total Amount of items that will not be reclassified to profit and loss | 159600000 | 470900000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 219.00 | 663.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | -310800000 | -468000000 |
| Total Amount of items that will be reclassified to profit and loss | -310800000 | -468000000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (320.00) | (151.00) |
| 5 | Total Other comprehensive income | (1,411.00) | (483.00) |