| 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 | 04-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 04-05-2026 12:00:00 |
| End date and time of board meeting | 04-05-2026 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 5,51,618.00 | 20,58,029.00 |
| (ii) | Dividend Income | 2.00 | 147.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 25,821.00 | 90,951.00 |
| (v) | Net gain on fair value changes | (26.00) | 15,938.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 12,134.00 | 38,047.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 104.00 | 243.00 |
| (ix) | Other revenue from operations | ||
| 1 | Policyholders' Income from Life Insurance Operations | 7,56,272.00 | 23,47,543.00 |
| Total other revenue from operations | 7,56,272.00 | 23,47,543.00 | |
| Total Revenue From Operations | 13,45,925.00 | 45,50,898.00 | |
| Other income | 1,649.00 | 10,841.00 | |
| Total income | 13,47,574.00 | 45,61,739.00 | |
| 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 | 57,878.00 | 2,15,782.00 | |
| Finance costs | 3,10,059.00 | 11,62,219.00 | |
| Depreciation, depletion and amortisation expense | 8,188.00 | 30,663.00 | |
| Fees and commission expense | 1,835.00 | 6,709.00 | |
| 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 | 38,171.00 | 1,66,821.00 | |
| (f) | Other expenses | ||
| 1 | Policyholders' Expense from Life Insurance Operations | 7,47,446.00 | 23,28,963.00 |
| 2 | Other expenses | 47,097.00 | 1,63,209.00 |
| Total other expenses | 7,94,543.00 | 24,92,172.00 | |
| Total expenses | 12,10,674.00 | 40,74,366.00 | |
| 3 | Total profit before exceptional items and tax | 1,36,900.00 | 4,87,373.00 |
| 4 | Exceptional items | 1,365.00 | (5,394.00) |
| 5 | Total profit before tax | 1,38,265.00 | 4,81,979.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 23,408.00 | 1,29,975.00 |
| 9 | Deferred tax | 16,069.00 | 10,769.00 |
| 10 | Total tax expenses | 39,477.00 | 1,40,744.00 |
| 11 | Net Profit Loss for the period from continuing operations | 98,788.00 | 3,41,235.00 |
| 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 | 17,684.00 | 45,145.00 |
| 15 | Total profit (loss) for period | 1,16,472.00 | 3,86,380.00 |
| 16 | Other comprehensive income net of taxes | (9,052.00) | (9,535.00) |
| 17 | Total Comprehensive Income for the period | 1,07,420.00 | 3,76,845.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,12,916.00 | 3,76,449.00 | |
| Total profit or loss, attributable to non-controlling interests | 3,556.00 | 9,931.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,12,077.00 | 3,75,331.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (4,657.00) | 1,514.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,61,961.00 | 2,61,961.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | 31,80,350.00 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 4.31 | 14.41 | |
| Diluted earnings per share from continuing operations | 4.26 | 14.24 | |
| 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 | 4.31 | 14.41 | |
| Diluted earnings per share | 4.26 | 14.24 | |
| 23 | Debt equity ratio | 5.200 | 5.200 |
| 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 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 4,81,979.00 | |
| 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 | (15,933.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| 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 | (52,23,485.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | 52,393.00 | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 2,33,476.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 44,123.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 670.00 | |
| 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 | 15,474.00 | |
| Adjustments for fair value losses (gains) | 12,820.00 | |
| 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 | 8,65,571.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (40,14,891.00) | |
| Net cash flows from (used in) operations | (35,32,912.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 1,21,500.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (36,54,412.00) | |
| 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 | 3,219.00 | |
| Purchase of property, plant and equipment | 39,355.00 | |
| 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 | 11,136.00 | |
| Purchase of other long-term assets | 1,59,963.00 | |
| 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 | (2,00,594.00) | |
| Net cash flows from (used in) investing activities | (3,54,442.00) | |
| 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 | 11,679.00 | |
| Proceeds from issuing debentures notes bonds etc | 0.00 | |
| Proceeds from borrowings | 66,70,466.00 | |
| Repayments of borrowings | 28,85,066.00 | |
| Payments of lease liabilities | 18,485.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 37,514.00 | |
| Net cash flows from (used in) financing activities | 38,16,108.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,92,746.00) | |
| 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 | (1,92,746.00) | |
| 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 | 2,40,333.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 2,40,333.00 | ||
| Bank Balance other than (a) above | 2,32,665.00 | ||
| Derivative financial instruments | 1,18,502.00 | ||
| Receivables | |||
| (I) Trade Receivables | 84,334.00 | ||
| (II) Other Receivables | 976.00 | ||
| Loans | 1,95,33,075.00 | ||
| Investments | 79,60,603.00 | ||
| Other Financial assets | |||
| 1 | Assets held to cover Linked Liabilities of Life Insurance Business | 40,41,760.00 | |
| 2 | Other Financial assets | 4,60,637.00 | |
| Total of Other Financial assets | 45,02,397.00 | ||
| Total Financial Assets | 3,26,72,885.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 20,059.00 | ||
| Deferred tax Assets (Net) | 42,736.00 | ||
| Investment Property | 1,307.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 37,069.00 | ||
| Capital work-in-progress | 1,147.00 | ||
| Intangible assets under development | 10,221.00 | ||
| Goodwill | 55,483.00 | ||
| Other Intangible assets | 46,397.00 | ||
| Other non-financial assets | |||
| 1 | Right of Use Assets | 59,498.00 | |
| 2 | Investment in Associate and Joint Venture Companies | 5,09,252.00 | |
| 3 | Other Non Financial Assets | 83,258.00 | |
| Total of Other non-financial assets | 6,52,008.00 | ||
| Total Non Financial Assets | 8,66,427.00 | ||
| Total assets | 3,35,39,312.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,61,961.00 | ||
| Other equity | 31,80,350.00 | ||
| Total equity attributable to owners of parent | 34,42,311.00 | ||
| Non controlling interest | 23442900000 | ||
| Total equity | 36,76,740.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 1,26,512.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 6,250.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,77,967.00 | ||
| 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 | 70,13,301.00 | |
| (d) | Borrowings (Other than Debt Securities) | 99,25,014.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 9,49,650.00 | |
| Other financial liabilities | |||
| 1 | Lease Liabilites | 65,810.00 | |
| 2 | Policyholders Liabilities | 1,07,37,759.00 | |
| 3 | Other financial Liabilities | 7,09,615.00 | |
| Total of Other financial liabilities | 1,15,13,184.00 | ||
| Total Financial Liabilities | 2,97,11,878.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 36,777.00 | |
| (b) | Provisions | 36,950.00 | |
| (C ) | Deferred tax liabilities (Net) | 43,248.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 33,719.00 | |
| Total of Other non-financial liabilities | 33,719.00 | ||
| Total Non Financial Liabilities | 1,50,694.00 | ||
| Total liabilities | 2,98,62,572.00 | ||
| Total equity and liabilites | 3,35,39,312.00 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Lending (Excluding Housing Finance) | 4,57,060.00 | 17,14,852.00 |
| 2 | Housing Finance | 1,12,227.00 | 4,06,557.00 |
| 3 | Life Insurance | 7,69,003.00 | 23,97,411.00 |
| 4 | Asset Management | 42,414.00 | 2,05,616.00 |
| 5 | Stock and Securities Broking | 12,980.00 | 46,859.00 |
| 6 | Health Insurance | 2,03,235.00 | 6,43,704.00 |
| 7 | Other Financial Services | 5,453.00 | 19,389.00 |
| 8 | Inter Segment Elimination | 0.00 | 0.00 |
| Total Segment Revenue | 16,02,372.00 | 54,34,388.00 | |
| Less: Inter segment revenue | 14,706.00 | 47,248.00 | |
| Revenue from operations | 15,87,666.00 | 53,87,140.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending (Excluding Housing Finance) | 1,10,584.00 | 4,02,324.00 |
| 2 | Housing Finance | 25,485.00 | 83,226.00 |
| 3 | Life Insurance | 10,378.00 | 25,699.00 |
| 4 | Asset Management | 21,940.00 | 1,26,556.00 |
| 5 | Stock and Securities Broking | 2,572.00 | 7,871.00 |
| 6 | Health Insurance | 21,452.00 | 3,053.00 |
| 7 | Other Financial Services | (11,295.00) | (37,132.00) |
| 8 | Inter Segment Elimination | 0.00 | 0.00 |
| Total Profit before tax | 1,81,116.00 | 6,11,597.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 1,81,116.00 | 6,11,597.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending (Excluding Housing Finance) | 1,62,69,143.00 | 1,62,69,143.00 |
| 2 | Housing Finance | 44,71,792.00 | 44,71,792.00 |
| 3 | Life Insurance | 1,19,57,191.00 | 1,19,57,191.00 |
| 4 | Asset Management | 4,39,594.00 | 4,39,594.00 |
| 5 | Stock and Securities Broking | 3,62,377.00 | 3,62,377.00 |
| 6 | Health Insurance | 6,99,674.00 | 6,99,674.00 |
| 7 | Other Financial Services | 2,27,309.00 | 2,27,309.00 |
| 8 | Inter Segment Elimination | (3,47,156.00) | (3,47,156.00) |
| Total Segment Asset | 3,40,79,924.00 | 3,40,79,924.00 | |
| Un-allocable Assets | 65,126.00 | 65,126.00 | |
| Net Segment Asset | 3,41,45,050.00 | 3,41,45,050.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending (Excluding Housing Finance) | 1,41,62,569.00 | 1,41,62,569.00 |
| 2 | Housing Finance | 38,74,963.00 | 38,74,963.00 |
| 3 | Life Insurance | 1,14,50,113.00 | 1,14,50,113.00 |
| 4 | Asset Management | 31,777.00 | 31,777.00 |
| 5 | Stock and Securities Broking | 3,16,594.00 | 3,16,594.00 |
| 6 | Health Insurance | 5,26,921.00 | 5,26,921.00 |
| 7 | Other Financial Services | 2,98,642.00 | 2,98,642.00 |
| 8 | Inter Segment Elimination | (3,47,156.00) | (3,47,156.00) |
| Total Segment Liabilities | 3,03,14,423.00 | 3,03,14,423.00 | |
| Un-allocable Liabilities | 85,630.00 | 85,630.00 | |
| Net Segment Liabilities | 3,04,00,053.00 | 3,04,00,053.00 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | -290600000 | 180300000 |
| Total Amount of items that will not be reclassified to profit and loss | -290600000 | 180300000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (346.00) | 317.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | -527100000 | -995100000 |
| Total Amount of items that will be reclassified to profit and loss | -527100000 | -995100000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 1,221.00 | 1,070.00 |
| 5 | Total Other comprehensive income | (9,052.00) | (9,535.00) |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M M Nissim & Co LLP | Yes | 31-03-2028 | ||
|---|---|---|---|---|---|
| 2 | KKC & Associates LLP | Yes | 31-03-2027 | ||