INTEGRATED FILING — NBFC



General information about company

Scrip code 540691
NSE Symbol ABCAPITAL
MSEI Symbol LISTED
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 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
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


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 Consolidated Consolidated
1 Income
Revenue from operations
(i) Interest Income 5,97,534.00 5,97,534.00
(ii) Dividend Income 0.00 0.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 26,017.00 26,017.00
(v) Net gain on fair value changes 8,575.00 8,575.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 15,353.00 15,353.00
(vii) Sale of products (including Excise Duty) 0.00 0.00
(viii) Sale of services 101.00 101.00
(ix) Other revenue from operations
1 Policyholders' Income from Life Insurance Operations 5,70,374.00 5,70,374.00
Total other revenue from operations 5,70,374.00 5,70,374.00
Total Revenue From Operations 12,17,954.00 12,17,954.00
Other income 751.00 751.00
Total income 12,18,705.00 12,18,705.00
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 67,616.00 67,616.00
Finance costs 3,38,951.00 3,38,951.00
Depreciation, depletion and amortisation expense 8,153.00 8,153.00
Fees and commission expense 1,865.00 1,865.00
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 42,931.00 42,931.00
(f) Other expenses
1 Other Expenses 41,950.00 41,950.00
2 Policyholders' Expense of Life Insurance Operations 5,67,708.00 5,67,708.00
Total other expenses 6,09,658.00 6,09,658.00
Total expenses 10,69,174.00 10,69,174.00
3 Total profit before exceptional items and tax 1,49,531.00 1,49,531.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,49,531.00 1,49,531.00
7 Tax expense
8 Current tax 36,079.00 36,079.00
9 Deferred tax 5,623.00 5,623.00
10 Total tax expenses 41,702.00 41,702.00
11 Net Profit Loss for the period from continuing operations 1,07,829.00 1,07,829.00
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 14,556.00 14,556.00
15 Total profit (loss) for period 1,22,385.00 1,22,385.00
16 Other comprehensive income net of taxes 16,151.00 16,151.00
17 Total Comprehensive Income for the period 1,38,536.00 1,38,536.00
18 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,17,470.00 1,17,470.00
Total profit or loss, attributable to non-controlling interests 4,915.00 4,915.00
19 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,27,027.00 1,27,027.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 11,509.00 11,509.00
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 4.46 4.46
Diluted earnings per share from continuing operations 4.41 4.41
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 4.46 4.46
Diluted earnings per share 4.41 4.41
23 Debt equity ratio
24 Debt service coverage ratio
25 Interest service coverage ratio
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Lending (Excluding Housing Finance) 4,98,660.00 4,98,660.00
2 Housing Finance 1,25,473.00 1,25,473.00
3 Life Insurance 5,85,315.00 5,85,315.00
4 Asset Management 62,467.00 62,467.00
5 Health Insurance 1,95,380.00 1,95,380.00
6 Stock and Securities Broking 13,077.00 13,077.00
7 Other Financial Services 5,700.00 5,700.00
8 Less: Inter segment Elimination of Asset / Liabilities 0.00 0.00
Total Segment Revenue 14,86,072.00 14,86,072.00
Less: Inter segment revenue 12,968.00 12,968.00
Revenue from operations 14,73,104.00 14,73,104.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lending (Excluding Housing Finance) 1,22,150.00 1,22,150.00
2 Housing Finance 30,001.00 30,001.00
3 Life Insurance 6,090.00 6,090.00
4 Asset Management 40,607.00 40,607.00
5 Health Insurance 1,516.00 1,516.00
6 Stock and Securities Broking 1,540.00 1,540.00
7 Other Financial Services (10,242.00) (10,242.00)
8 Less: Inter segment Elimination of Asset / Liabilities 0.00 0.00
Total Profit before tax 1,91,662.00 1,91,662.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 1,91,662.00 1,91,662.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lending (Excluding Housing Finance) 1,70,09,221.00 1,70,09,221.00
2 Housing Finance 48,98,075.00 48,98,075.00
3 Life Insurance 1,24,92,173.00 1,24,92,173.00
4 Asset Management 4,72,983.00 4,72,983.00
5 Health Insurance 8,26,960.00 8,26,960.00
6 Stock and Securities Broking 3,52,918.00 3,52,918.00
7 Other Financial Services 4,55,175.00 4,55,175.00
8 Less: Inter segment Elimination of Asset / Liabilities (3,44,113.00) (3,44,113.00)
Total Segment Asset 3,61,63,392.00 3,61,63,392.00
Un-allocable Assets 54,305.00 54,305.00
Net Segment Asset 3,62,17,697.00 3,62,17,697.00
4 Segment Liabilities
Segment Liabilities
1 Lending (Excluding Housing Finance) 1,48,09,064.00 1,48,09,064.00
2 Housing Finance 40,01,371.00 40,01,371.00
3 Life Insurance 1,19,53,593.00 1,19,53,593.00
4 Asset Management 28,457.00 28,457.00
5 Health Insurance 6,26,078.00 6,26,078.00
6 Stock and Securities Broking 3,05,943.00 3,05,943.00
7 Other Financial Services 1,32,483.00 1,32,483.00
8 Less: Inter segment Elimination of Asset / Liabilities (3,44,113.00) (3,44,113.00)
Total Segment Liabilities 3,15,12,876.00 3,15,12,876.00
Un-allocable Liabilities 1,04,714.00 1,04,714.00
Net Segment Liabilities 3,16,17,590.00 3,16,17,590.00
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 229000000 229000000
Total Amount of items that will not be reclassified to profit and loss 229000000 229000000
2 Income tax relating to items that will not be reclassified to profit or loss 312.00 312.00
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 1641500000 1641500000
Total Amount of items that will be reclassified to profit and loss 1641500000 1641500000
4 Income tax relating to items that will be reclassified to profit or loss 2,242.00 2,242.00
5 Total Other comprehensive income 16,151.00 16,151.00