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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-07-2026   12:30:00
End date and time of board meeting 31-07-2026   14:05:00
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
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 6
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 4,63,092.00 4,63,092.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 19,460.00 19,460.00
(v) Net gain on fair value changes 5,130.00 5,130.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 11,322.00 11,322.00
(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 4,99,004.00 4,99,004.00
Other income 1,058.00 1,058.00
Total income 5,00,062.00 5,00,062.00
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 43,130.00 43,130.00
Finance costs 2,64,529.00 2,64,529.00
Depreciation, depletion and amortisation expense 3,696.00 3,696.00
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 39,982.00 39,982.00
(f) Other expenses
1 Other expenses 31,074.00 31,074.00
Total other expenses 31,074.00 31,074.00
Total expenses 3,82,411.00 3,82,411.00
3 Total profit before exceptional items and tax 1,17,651.00 1,17,651.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,17,651.00 1,17,651.00
7 Tax expense
8 Current tax 26,643.00 26,643.00
9 Deferred tax 1,702.00 1,702.00
10 Total tax expenses 28,345.00 28,345.00
11 Net Profit Loss for the period from continuing operations 89,306.00 89,306.00
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 89,306.00 89,306.00
16 Other comprehensive income net of taxes 757.00 757.00
17 Total Comprehensive Income for the period 90,063.00 90,063.00
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 2,73,421.00 2,73,421.00
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 3.39 3.39
Diluted earnings per share from continuing operations 3.36 3.36
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 3.39 3.39
Diluted earnings per share 3.36 3.36
23 Debt equity ratio 4.2400 4.2400
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
24 Debt service coverage ratio
25 Interest service coverage ratio




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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 4,98,660.00 4,98,660.00
2 Investing and Others 344.00 344.00
3 Inter-Segment Elimination 0.00 0.00
Total Segment Revenue 4,99,004.00 4,99,004.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 4,99,004.00 4,99,004.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lending 1,22,150.00 1,22,150.00
2 Investing and Others (4,499.00) (4,499.00)
3 Inter-Segment Elimination 0.00 0.00
Total Profit before tax 1,17,651.00 1,17,651.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,17,651.00 1,17,651.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lending 1,70,09,221.00 1,70,09,221.00
2 Investing and Others 11,47,216.00 11,47,216.00
3 Inter-Segment Elimination (1,70,480.00) (1,70,480.00)
Total Segment Asset 1,79,85,957.00 1,79,85,957.00
Un-allocable Assets 48,438.00 48,438.00
Net Segment Asset 1,80,34,395.00 1,80,34,395.00
4 Segment Liabilities
Segment Liabilities
1 Lending 1,48,09,064.00 1,48,09,064.00
2 Investing and Others 8,416.00 8,416.00
3 Inter-Segment Elimination (1,70,480.00) (1,70,480.00)
Total Segment Liabilities 1,46,47,000.00 1,46,47,000.00
Un-allocable Liabilities 17,357.00 17,357.00
Net Segment Liabilities 1,46,64,357.00 1,46,64,357.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Re-measurement Gain/ (loss) on Defined Benefit Plan -19400000 -19400000
Total Amount of items that will not be reclassified to profit and loss -19400000 -19400000
2 Income tax relating to items that will not be reclassified to profit or loss (49.00) (49.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair Value Change on Derivatives designated as Cash Flow Hedge 120500000 120500000
Total Amount of items that will be reclassified to profit and loss 120500000 120500000
4 Income tax relating to items that will be reclassified to profit or loss 303.00 303.00
5 Total Other comprehensive income 757.00 757.00




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 27-04-2026
Amount Raised 20,000.00
Report filed for Quarter ended 30-06-2026
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 14-05-2026
Amount Raised 72,800.00
Report filed for Quarter ended 30-06-2026
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 16-06-2026
Amount Raised 1,10,000.00
Report filed for Quarter ended 30-06-2026
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 29-06-2026
Amount Raised 30,000.00
Report filed for Quarter ended 30-06-2026
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 30-04-2026
Amount Raised 12,500.00
Report filed for Quarter ended 30-06-2026
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 Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 23-06-2026
Amount Raised 4,00,000.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings & Research Private Limited
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
1 Not exceeding 87.5% of the proceeds from the Preferential Issue (after adjustment of expenses related to the Preferential Issue, if any) for meeting the growth objectives of the Company, including augmentation of the capital base, repayment of loan(s) and funding requirements for its lending business. NA 3,50,000.00 0.00 2,99,314.00 0.00
2 Not exceeding 12.5% of the proceeds from the Preferential Issue (after adjustment of expenses related to the Preferential Issue, if any) for General Corporate Purposes, including (without limitation), investment in subsidiaries/ joint ventures/ associates of the Company (existing or future), as applicable in such a manner and proportion as may be decided by the Board from time to time and/ or any other general purposes as may be permissible under applicable laws. NA 50,000.00 0.00 0.00 0.00


Signatory Details

Name of signatory Pinky Mehta
Designation of person Chief Financial Officer
Place Mumbai
Date 31-07-2026




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 81,97,240.00
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 1,29,391.00
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 1,42,79,828.00