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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-10-2026
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-10-2026   12:00:00
End date and time of board meeting 30-10-2026   13:40:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 03-02-2026
Indicate Company website link for updated RPT policy of the Company chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.adityabirlacapital.com/-/media/ABCL/pdf/Policies-and-codes/010425ABCL-Policy-on-Related-Party-Transactions-50-Reviewed.webp?extension=webp
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 9
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 4,88,386.00 9,51,478.00
(ii) Dividend Income 33,059.00 33,059.00
(iii) Rental Income 0.00 0.00
(iv) Fees and commission Income 24,025.00 43,485.00
(v) Net gain on fair value changes (1,379.00) 3,751.00
(vi) Net gain on derecognition of financial instruments under amortised cost category 5,249.00 16,571.00
(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 5,49,340.00 10,48,344.00
Other income 4,806.00 5,864.00
Total income 5,54,146.00 10,54,208.00
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 38,390.00 81,520.00
Finance costs 2,73,624.00 5,38,153.00
Depreciation, depletion and amortisation expense 4,085.00 7,781.00
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 35,921.00 75,903.00
(f) Other expenses
1 Other Expenses 36,122.00 67,196.00
Total other expenses 36,122.00 67,196.00
Total expenses 3,88,142.00 7,70,553.00
3 Total profit before exceptional items and tax 1,66,004.00 2,83,655.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,66,004.00 2,83,655.00
7 Tax expense
8 Current tax 48,805.00 75,448.00
9 Deferred tax (6,524.00) (4,822.00)
10 Total tax expenses 42,281.00 70,626.00
11 Net Profit Loss for the period from continuing operations 1,23,723.00 2,13,029.00
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 1,23,723.00 2,13,029.00
16 Other comprehensive income net of taxes 14,739.00 15,496.00
17 Total Comprehensive Income for the period 1,38,462.00 2,28,525.00
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 2,73,780.00 2,73,780.00
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 4.52 7.94
Diluted earnings per share from continuing operations 4.48 7.86
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 4.52 7.94
Diluted earnings per share 4.48 7.86
23 Debt equity ratio 4.2800 4.2800
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


Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,83,655.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,130.00
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 8,812.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,126.00
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 (15,85,647.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,978.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,921.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 738.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,08,736.00
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 5,624.00
Adjustments for fair value losses (gains) (3,751.00)
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 66,914.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (13,84,419.00)
Net cash flows from (used in) operations (11,00,764.00)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 74,878.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (11,75,642.00)
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 60,450.00
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 21,720.00
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 274.00
Purchase of property, plant and equipment 8,241.00
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 26,568.00
Purchase of other long-term assets 77,370.00
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 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (34.00)
Net cash flows from (used in) investing activities (1,40,973.00)
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 3,99,857.00
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 5,480.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 24,73,860.00
Repayments of borrowings 12,85,232.00
Payments of lease liabilities 4,057.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 15,89,908.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,73,293.00
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 2,73,293.00
Cash and cash equivalents cash flow statement at beginning of period 46,747.00
Cash and cash equivalents cash flow statement at end of period 3,20,040.00




Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Finanical Asset
Cash and cash equivalents 3,20,040.00
Bank Balance other than (a) above 1,641.00
Derivative financial instruments 1,46,407.00
Receivables
(I) Trade Receivables 7,016.00
(II) Other Receivables 1,889.00
Loans 1,65,72,917.00
Investments 18,06,647.00
Other Financial assets
1 Other Financial Assets 35,858.00
Total of Other Financial assets 35,858.00
Total Financial Assets 1,88,92,415.00
2 Non Financial Asset
Inventories 0.00
Current tax assets (Net) 14,785.00
Deferred tax Assets (Net) 40,630.00
Investment Property 1,286.00
Biological assets other than bearer plants 0.00
Property, Plant and Equipment 12,708.00
Capital work-in-progress 0.00
Intangible assets under development 852.00
Goodwill 6,446.00
Other Intangible assets 10,160.00
Other non-financial assets
1 Other Non-Financial Assets 25,535.00
2 Right-of-Use Assets 27,245.00
Total of Other non-financial assets 52,780.00
Total Non Financial Assets 1,39,647.00
Total assets 1,90,32,062.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,73,780.00
Other equity 32,44,373.00
Total equity attributable to owners of parent 35,18,153.00
Non controlling interest
Total equity 35,18,153.00
2 Liabilities
2.1 Financial Liabilities
(a) Derivative financial instruments 3,133.00
(b) Payables
(I)Trade Payables
(i) total outstanding dues of micro enterprises and small enterprises 1,537.00
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises 53,331.00
II) Other Payables
(i) total outstanding dues of micro enterprises and small enterprises
(ii) total outstanding dues of creditors other than micro enterprises and small enterprises
(C ) Debt Securities 58,65,208.00
(d) Borrowings (Other than Debt Securities) 84,36,598.00
(e) Deposits 0.00
(f) Subordinated Liabilities 7,38,398.00
Other financial liabilities
1 Lease Liabilities 29,890.00
2 Other Financial Liabilities 3,32,649.00
Total of Other financial liabilities 3,62,539.00
Total Financial Liabilities 1,54,60,744.00
2.2 Non-Financial Liabilities
(a) Current tax liabilities (Net) 26,369.00
(b) Provisions 11,763.00
(C ) Deferred tax liabilities (Net) 0.00
Other non-financial liabilities
1 Other Non-Financial Liabilities 15,033.00
Total of Other non-financial liabilities 15,033.00
Total Non Financial Liabilities 53,165.00
Total liabilities 1,55,13,909.00
Total equity and liabilites 1,90,32,062.00
Disclosure of notes on assets and liabilities


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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 5,15,664.00 10,14,324.00
2 Investing and Others 33,676.00 34,020.00
3 Inter-Segment Elimination 0.00 0.00
Total Segment Revenue 5,49,340.00 10,48,344.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,49,340.00 10,48,344.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lending 1,35,201.00 2,57,351.00
2 Investing and Others 30,803.00 26,304.00
3 Inter-Segment Elimination 0.00 0.00
Total Profit before tax 1,66,004.00 2,83,655.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,66,004.00 2,83,655.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lending 1,79,62,125.00 1,79,62,125.00
2 Investing and Others 11,82,102.00 11,82,102.00
3 Inter-Segment Elimination (1,67,580.00) (1,67,580.00)
Total Segment Asset 1,89,76,647.00 1,89,76,647.00
Un-allocable Assets 55,415.00 55,415.00
Net Segment Asset 1,90,32,062.00 1,90,32,062.00
4 Segment Liabilities
Segment Liabilities
1 Lending 1,56,48,601.00 1,56,48,601.00
2 Investing and Others 6,519.00 6,519.00
3 Inter-Segment Elimination (1,67,580.00) (1,67,580.00)
Total Segment Liabilities 1,54,87,540.00 1,54,87,540.00
Un-allocable Liabilities 26,369.00 26,369.00
Net Segment Liabilities 1,55,13,909.00 1,55,13,909.00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 loss on Defined Benefit Plan -56800000 -76200000
2 Changes in Fair Value of Equity Instruments carried at FVTOCI 14700000 14700000
Total Amount of items that will not be reclassified to profit and loss -42100000 -61500000
2 Income tax relating to items that will not be reclassified to profit or loss (106.00) (155.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair Value Change on Derivatives designated as Cash Flow Hedge 2011700000 2132200000
Total Amount of items that will be reclassified to profit and loss 2011700000 2132200000
4 Income tax relating to items that will be reclassified to profit or loss 5,063.00 5,366.00
5 Total Other comprehensive income 14,739.00 15,496.00




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 24-07-2026
Amount Raised 26,000.00
Report filed for Quarter ended 30-09-2026
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 13-08-2026
Amount Raised 83,500.00
Report filed for Quarter ended 30-09-2026
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 02-09-2026
Amount Raised 30,000.00
Report filed for Quarter ended 30-09-2026
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 09-09-2026
Amount Raised 2,33,500.00
Report filed for Quarter ended 30-09-2026
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 06-08-2026
Amount Raised 4,900.00
Report filed for Quarter ended 30-09-2026
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 Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 28-09-2026
Amount Raised 50,000.00
Report filed for Quarter ended 30-09-2026
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. (7)

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 06-07-2026
Amount Raised 55,680.00
Report filed for Quarter ended 30-09-2026
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. (8)

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 23-09-2026
Amount Raised 19,200.00
Report filed for Quarter ended 30-09-2026
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. (9)

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 30-09-2026
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 3,50,000.00 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 50,000.00 0.00


Signatory Details

Name of signatory Pinky Mehta
Designation of person Chief Financial Officer
Place Mumbai
Date 30-10-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Reimbursement of Expenses/Liability Transferred 400.00 Approved 17.00 (31.00) (113.00)
2 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Sale of fixed assets 100.00 Approved 0.00 4.00 0.00
3 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Undertaking assignment of receivables / Factoring / Reverse Factoring 2,85,000.00 Approved 2,28,751.00 0.00 0.00
4 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Referral Fees for Loan Extended 1,000.00 Approved 473.00 0.00 0.00
5 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Interest paid 4,000.00 Approved 1,128.00 (851.00) (1,524.00)
6 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Sale of goods or services 100.00 Approved 35.00 0.00 0.00
7 Aditya Birla Capital Limited Grasim Industries Limited Holding Company Any other transaction Inter corporate borrowings / Non-Convertible Debentures 10,000.00 NA 0.00 (29,500.00) (29,500.00)
8 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Recovery of Expenses 9,623.00 Approved 5,139.00 1,257.00 2,392.00
9 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Reimbursement of Expenses 2,500.00 Approved 847.00 0.00 0.00
10 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Interest paid 10,000.00 Approved 3,243.00 (4,406.00) (3,522.00)
11 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 50,000.00 Approved 0.00 (73,520.00) (86,020.00)
12 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Purchase of fixed assets 100.00 Approved 1.00 0.00 0.00
13 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Sale of fixed assets 100.00 Approved 1.00 0.00 0.00
14 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Security Deposit Placed 200.00 Approved 4.00 258.00 259.00
15 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Security Deposit Received 600.00 Approved 3.00 (162.00) (162.00)
16 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Insurance Commission 15,000.00 Approved 6,668.00 1,465.00 861.00
17 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Claim received on behalf of clients 5,000.00 Approved 833.00 0.00 0.00
18 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Recovery of Expenses 5,547.00 Approved 3,328.00 729.00 764.00
19 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Reimbursement of Expenses 1,000.00 Approved 130.00 0.00 0.00
20 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Any other transaction Security Deposit Placed Received 1,000.00 Approved (58.00) (124.00) (66.00)
21 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Recovery of Expenses 4,762.00 Approved 3,682.00 324.00 419.00
22 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Dividend Income 37,500.00 Approved 33,059.00 0.00 0.00
23 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Fees for PMS 1,000.00 Approved 86.00 0.00 0.00
24 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Referral Fees Received 2,000.00 Approved 40.00 0.00 0.00
25 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Reimbursement of employee, business support and administrative expenses 500.00 Approved 208.00 (83.00) (48.00)
26 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Purchase of fixed assets 100.00 Approved 102.00 0.00 0.00
27 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Sale of fixed assets 100.00 Approved 0.00 0.00 0.00
28 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Security Deposit Received 100.00 Not applicable 0.00 (31.00) (31.00)
29 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Security Deposit Placed 100.00 Not applicable 0.00 133.00 133.00
30 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Interest paid 1,800.00 Approved 403.00 (726.00) (326.00)
31 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 10,000.00 Not applicable 0.00 (10,000.00) (10,000.00)
32 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Recovery of Expenses 1,324.00 Approved 493.00 15.00 26.00
33 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Investment Income/Interest 567.00 Approved 389.00 0.00 0.00
34 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Sale of goods or services 1,500.00 Approved 291.00 0.00 0.00
35 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 800.00 Approved 20.00 (99.00) 0.00
36 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Sale of goods or services 500.00 Approved 28.00 0.00 0.00
37 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Placed 0.00 Not applicable 0.00 5.00 5.00
38 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Any other transaction Security Deposit Received 100.00 Not applicable 0.00 (13.00) (13.00)
39 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Recovery of Expenses 4,411.00 Approved 1,825.00 659.00 834.00
40 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Reimbursement of Expenses 150.00 Approved 57.00 0.00 0.00
41 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Security Deposit Placed 500.00 Not applicable 0.00 4.00 19.00
42 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Security Deposit Received 500.00 Not applicable 0.00 (103.00) (87.00)
43 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Insurance Commission 10,000.00 Approved 1,565.00 934.00 499.00
44 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
45 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Interest paid 1,000.00 Approved 181.00 (327.00) (147.00)
46 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Any other transaction Issue of Non-Convertible Debentures / Sub-Debt 10,000.00 Not applicable 0.00 (4,500.00) (4,500.00)
47 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Recovery of Expenses 190.00 Approved 21.00 11.00 10.00
48 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Sale of goods or services 1,000.00 Approved 640.00 412.00 579.00
49 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 39.00 (11.00) (35.00)
50 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Recovery of Expenses 300.00 Approved 14.00 0.00 13.00
51 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 100.00 Approved 3.00 0.00 0.00
52 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Recovery of Expenses 2,342.00 Approved 823.00 129.00 18.00
53 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction DSA Commission 4,000.00 Approved 1,864.00 (285.00) (588.00)
54 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Reimbursement of employee, business support and administrative expenses 500.00 Approved 4.00 0.00 0.00
55 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Any other transaction Payment of fees for availing payment gateway services 500.00 Approved 13.00 0.00 0.00
56 Aditya Birla Capital Limited Aditya Birla Capital Foundation Other related parties in which Directors are interested Any other transaction Contributions towards CSR activities 7,000.00 Approved 2,825.00 0.00 0.00
57 Aditya Birla Capital Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Any other transaction Recovery of Expenses 282.00 Approved 114.00 0.00 4.00
58 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Recovery of Expenses 1,987.00 Approved 462.00 0.00 6.00
59 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Reimbursement of Expenses 12,500.00 Approved 5,141.00 (1,429.00) (1,144.00)
60 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Any other transaction Prepaid Expenses Balance 5,000.00 Not applicable 0.00 406.00 99.00
61 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Sale of fixed assets 100.00 Approved 18.00 0.00 0.00
62 Aditya Birla Capital Limited Aditya Birla Trustee Company Private Limited Subsidiary Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
63 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.1 Post employment benefit plan of Holding Company Interest paid 1,038.00 Approved 17.00 (14.00) (31.00)
64 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.1 Post employment benefit plan of Holding Company Any other transaction Inter corporate borrowings / Non-Convertible Debentures 10,000.00 Not applicable 0.00 (380.00) (200.00)
65 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.2 Post employment benefit plan of Holding Company Interest paid 1,008.00 Approved 4.00 (4.00) (8.00)
66 Aditya Birla Capital Limited Century Rayon Employees' Provident Fund Trust No.2 Post employment benefit plan of Holding Company Any other transaction Inter corporate borrowings / Non-Convertible Debentures 10,000.00 Not applicable 0.00 (90.00) (30.00)
67 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary Any other transaction Undertaking assignment of receivables / Factoring / Reverse Factoring 2,40,000.00 Approved 74,420.00 0.00 0.00
68 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary Sale of goods or services 100.00 Approved 22.00 0.00 0.00
69 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary Any other transaction Inter corporate borrowings / Non-Convertible Debentures 50,000.00 Not applicable 0.00 (43,500.00) (43,500.00)
70 Aditya Birla Capital Limited Ultratech Cement Limited Fellow Subsidiary Interest paid 6,500.00 Approved 1,798.00 (1,294.00) (1,772.00)
71 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Interest received 2,000.00 Approved 211.00 0.00 0.00
72 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
73 Aditya Birla Capital Limited Aditya Birla Renewables Green Power Private Limited (formerly known as Waacox Energy Private Limited) Fellow Subsidiary of Holding company Loan 6,500.00 Not applicable 0.00 4,911.00 4,793.00 Loan 8.600 15 years Secured Project Finance
74 Aditya Birla Capital Limited Vodafone Idea Limited Other related party Any other transaction Telecommunication and IT Expenses 200.00 Approved 65.00 (17.00) (22.00)
75 Aditya Birla Capital Limited Vodafone Idea Telecom Infrastructure Limited Other related party Interest received 4,800.00 Approved 2,407.00 1,368.00 3,774.00
76 Aditya Birla Capital Limited Vodafone Idea Telecom Infrastructure Limited Other related party Loan 0.00 Not applicable 0.00 40,000.00 40,000.00 Loan 12.00 21.4 months Secured Repayment of business consideration payable by Issuer to VIL
77 Aditya Birla Capital Limited Aditya Birla Sun Life AMC International (IFSC) Limited Associate Company Sale of goods or services 30.00 Approved 14.00 0.00 9.00
78 Aditya Birla Capital Limited Arvesta Financial Services Private Limited other related party in which director is interest Loan 55,000.00 Approved 41,900.00 0.00 9,998.00 Loan 9.500 12 Months Secured For working capital purposes, onward lending and investment in capital markets.
79 Aditya Birla Capital Limited Arvesta Financial Services Private Limited other related party in which director is interest Interest received 1,000.00 Approved 157.00 0.00 52.00
80 Aditya Birla Capital Limited Aditya Birla Renewables Subsidiary Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
81 Aditya Birla Capital Limited Aditya Birla Science And Technology Company Private Limited Associate of Ultimate Holding Company Sale of goods or services 100.00 Approved 2.00 0.00 0.00
82 Aditya Birla Capital Limited ABREL Solar Power Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
83 Aditya Birla Capital Limited ABReL SPV 2 Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00 Loan 9.500 12 Months Secured For working capital purposes, onward lending and investment in capital markets.
84 Aditya Birla Capital Limited Aditya Birla Renewables Energy Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 2.00 0.00 0.00
85 Aditya Birla Capital Limited Aditya Birla Renewables Limited Subsidiary of Holding Company Sale of goods or services 100.00 Approved 25.00 0.00 0.00
86 Aditya Birla Capital Limited Aditya Birla Renewables Solar Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
87 Aditya Birla Capital Limited Aditya Birla Renewables SPV 1 Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 1.00 0.00 0.00
88 Aditya Birla Capital Limited Aditya Birla Renewables Utkal Limited Fellow Subsidiary of Holding Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
89 Aditya Birla Capital Limited Birla Institute of Technology and Science Promoter Group Sale of goods or services 100.00 Approved 1.00 0.00 0.00
90 Aditya Birla Capital Limited Renuka Investments & Finance Limited Promoter Group Sale of goods or services 100.00 Approved 0.00 0.00 0.00
91 Aditya Birla Capital Limited ECE Industries Limited Promoter Group Sale of goods or services 100.00 Approved 1.00 0.00 0.00
92 Aditya Birla Capital Limited Abrel Century Energy Limited Fellow Subsidiary Sale of goods or services 100.00 Approved 1.00 0.00 0.00
93 Aditya Birla Capital Limited Mr. Anish Gupta Close Member of KMP of Holding Company Loan 100.00 Approved 2.00 0.00 2.00
94 Aditya Birla Capital Limited Mr. Anish Gupta Close Member of KMP of Holding Company Interest received 10.00 Approved 0.00 0.00 0.00
95 Aditya Birla Capital Limited Mr. Rakesh Singh Executive Director and CEO - NBFC Sale of goods or services 100.00 Approved 6.00 0.00 0.00
96 Aditya Birla Capital Limited Mrs.Vishakha Mulye Managing Director and Chief Executive Officer Any other transaction Repayment of Loan 43.00 Approved 21.00 478.00 456.00
97 Aditya Birla Capital Limited Mrs.Vishakha Mulye Managing Director and Chief Executive Officer Interest received 16.00 Approved 8.00 0.00 0.00
98 Aditya Birla Capital Limited Daisy Fernandes KMP in Subsidiary Loan 100.00 Approved 10.00 9.00 10.00 Loan 10.9900 60 months Unsecured Personal Loan - Others
99 Aditya Birla Capital Limited Daisy Fernandes KMP in Subsidiary Interest received 20.00 Approved 0.00 0.00 0.00
100 Aditya Birla Capital Limited Mr. Shriram Jagetiya Subsidiary Director Sale of goods or services 100.00 Approved 0.00 0.00 0.00
101 Aditya Birla Capital Limited Mr. Krishna Kishore Maheshwari Non Executive Director Sale of goods or services 100.00 Approved 0.00 0.00 0.00
102 Aditya Birla Capital Limited Mr. A Balasubramanian Subsidiary Director Sale of goods or services 100.00 Approved 0.00 0.00 0.00
103 Aditya Birla Capital Limited Mr. Adesh Kumar Gupta Key Managerial Personnel of Holding Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
104 Aditya Birla Capital Limited Anahita Singh Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
105 Aditya Birla Capital Limited Anushka Singh Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
106 Aditya Birla Capital Limited Vibha Singh Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
107 Aditya Birla Capital Limited Ms. Advaitesha Birla Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
108 Aditya Birla Capital Limited Neerja Birla Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
109 Aditya Birla Capital Limited Mr. Dinesh Kumar Gupta Close Member of KMP Sale of goods or services 100.00 Approved 0.00 0.00 0.00
110 Aditya Birla Capital Limited Khaitan & Co. Mumbai Entity controlled by KMP of Reporting Entity or its Parent or their relatives Any other transaction Legal & Advisory Fees 200.00 Approved 70.00 8.00 (40.00)
111 Aditya Birla Capital Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Entity controlled by KMP of Reporting Entity or its Parent or their relatives Sale of goods or services 200.00 Approved 5.00 0.00 0.00
112 Aditya Birla Capital Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Entity controlled by KMP of Reporting Entity or its Parent or their relatives Interest received 1,000.00 Approved 39.00 1.00 0.00
113 Aditya Birla Capital Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Entity controlled by KMP of Reporting Entity or its Parent or their relatives Investment 15,000.00 Approved 1,272.00 1,783.00 0.00 Investment 10.5500 maturity date is 30-09-2026 Unsecured NCD maturity date is 30-09-2026
114 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Sale of goods or services 100.00 Approved 9.00 0.00 0.00
115 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Reimbursement of employee, business support and administrative expenses 200.00 Not applicable 0.00 (1.00) 0.00
116 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Recovery of Expenses 200.00 Approved 29.00 0.00 0.00
117 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Interest paid 8,280.00 Approved 2,023.00 (1,550.00) (2,778.00)
118 Aditya Birla Capital Limited Hindalco Industries Limited Promoter Group Any other transaction Inter corporate borrowings / Non-Convertible Debentures 50,000.00 Approved 5,000.00 (50,000.00) (55,000.00)
119 Aditya Birla Capital Limited ECE Industries Limited Promoter Group Any other transaction Undertaking assignment of receivables / Factoring / Reverse Factoring 20,000.00 Approved 3,469.00 0.00 0.00
120 Aditya Birla Capital Limited Essel Mining And Industries Limited Promoter Group Sale of goods or services 100.00 Approved 2.00 0.00 0.00
121 Aditya Birla Capital Limited Bhuwaneshwari Coal Mining Limited Associate of Holding Company Sale of goods or services 100.00 Approved 0.00 0.00 0.00
122 Aditya Birla Capital Limited Birla Group Holdings Private Limited Promoter Group Any other transaction Intellectual Property Licence Fee 5,000.00 Approved 1,630.00 0.00 (1,630.00)
123 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Recovery of Expenses 200.00 Approved 20.00 0.00 20.00
124 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Reimbursement of Expenses/Business Support 25,100.00 Approved 9,627.00 (3,407.00) (2,070.00)
125 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Security Deposit Placed 700.00 Approved 0.00 615.00 615.00
126 Aditya Birla Capital Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Purchase of fixed assets 100.00 Approved 0.00 0.00 0.00
127 Aditya Birla Capital Limited Aditya Birla Health Insurance Co. Limited Associate Company Investment 21,568.00 Approved 21,568.00 1,31,874.00 1,53,442.00 Investment 0 NA Unsecured Euity Investment
128 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Investment 0.00 Not applicable 0.00 2,100.00 2,100.00 Investment 0 NA Unsecured Euity Investment
129 Aditya Birla Capital Limited Aditya Birla Capital Digital Limited Subsidiary Company Investment 22,600.00 Approved 12,000.00 1,04,600.00 1,16,600.00 Investment 0 NA Unsecured Euity Investment
130 Aditya Birla Capital Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Investment 48,450.00 Approved 48,450.00 2,05,914.00 2,54,364.00 Investment 0 NA Unsecured Euity Investment
131 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Investment 0.00 Not applicable 0.00 24,830.00 24,830.00 Investment 0 NA Unsecured Euity Investment
132 Aditya Birla Capital Limited Aditya Birla PE Advisors Private Limited Subsidiary Company Investment 0.00 Not applicable 0.00 350.00 350.00 Investment 0 NA Unsecured Euity Investment
133 Aditya Birla Capital Limited Aditya Birla Financial Shared Services Limited Subsidiary Company Investment 0.00 Not applicable 0.00 10,805.00 10,805.00 Investment 0 NA Unsecured Euity Investment
134 Aditya Birla Capital Limited Aditya Birla Housing Finance Limited Subsidiary Company Investment 0.00 Not applicable 0.00 3,96,766.00 3,96,766.00 Investment 0 NA Unsecured Euity Investment
135 Aditya Birla Capital Limited Aditya Birla ARC Limited Subsidiary Company Investment 0.00 Not applicable 0.00 10,000.00 10,000.00 Investment 0 NA Unsecured Euity Investment
136 Aditya Birla Capital Limited Aditya Birla Money Limited Subsidiary Company Investment 20,000.00 Not applicable 0.00 10,432.00 10,821.00 Investment 0 NA Unsecured Euity Investment
137 Aditya Birla Capital Limited Aditya Birla Trustee Company Private Limited Subsidiary Company Investment 0.00 Not applicable 0.00 5.00 5.00 Investment 0 NA Unsecured Euity Investment
138 Aditya Birla Capital Limited Aditya Birla Sun Life AMC Limited Associate Company Investment 0.00 Not applicable 0.00 2,975.00 2,975.00 Investment 0 NA Unsecured Euity Investment
139 Aditya Birla Capital Limited Aditya Birla Sun Life Trustee Private Limited Subsidiary Company Investment 0.00 Not applicable 0.00 2.00 2.00 Investment 0 NA Unsecured Euity Investment
140 Aditya Birla Capital Limited Aditya Birla Wellness Private Limited Subsidiary Company Investment 153.00 Approved 153.00 2,744.00 2,897.00 Investment 0 NA Unsecured Euity Investment
141 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Interest received 10,300.00 Approved 90.00 51.00 141.00
142 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Investment 1,50,000.00 Not applicable 0.00 2,500.00 2,500.00
143 Aditya Birla Sun Life Insurance Company Limited Grasim Industries Limited Ultimate Holding Company Sale of goods or services 3,952.00 Approved 620.00 (101.00) (156.00)
144 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Sale of goods or services 331.00 Approved 54.00 0.00 0.00
145 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Reimbursement of expenses 311.00 Approved 21.00 (3.00) (10.00)
146 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Recovery of Expense 602.00 Approved 69.00 174.00 84.00
147 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Sale of goods or services 702.00 Approved 38.00 (15.00) (19.00)
148 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Remuneration / Rewards & Recognition 440.00 Approved 88.00 (73.00) (50.00)
149 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Advance/Prepaid Expenses 1,559.00 Not applicable 0.00 502.00 136.00
150 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Reimbursement of expenses 11,441.00 Approved 4,054.00 (1,148.00) (848.00)
151 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Other expenses 269.00 Approved 90.00 3.00 90.00
152 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Sale of goods or services 271.00 Approved 29.00 (8.00) (17.00)
153 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Sale of goods or services 205.00 Approved 2.00 (1.00) (1.00)
154 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Professional Fees 184.00 Approved 45.00 (10.00) (48.00)
155 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Reimbursement of expenses 104.00 Approved 16.00 1.00 16.00
156 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Reimbursement of expenses 1,150.00 Approved 112.00 (74.00) (73.00)
157 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Other expenses 300.00 Approved 40.00 (4.00) (19.00)
158 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Recovery of Expenses 198.00 Approved 57.00 15.00 27.00
159 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Reimbursement of Rent expenses 264.00 Approved 20.00 (1.00) (2.00)
160 Aditya Birla Sun Life Insurance Company Limited Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Group Insurance Premium 204.00 Not applicable 0.00 (1.00) (1.00)
161 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Other related party in which director are interested Sale of goods or services 20,000.00 Approved 5,869.00 0.00 0.00
162 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Other related party in which director are interested Any other transaction Remuneration/Rewards & Recognition 3,070.00 Approved 877.00 0.00 0.00
163 Aditya Birla Sun Life Insurance Company Limited Svatantra Microfin Limited (formerly known as Svatantra Microfin Private Limited) Other related party in which director are interested Sale of goods or services 5,941.00 Approved 546.00 0.00 0.00
164 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Capital Foundation Other related parties in which Directors are interested Any other transaction Contributions towards CSR activities 50.00 Approved 50.00 0.00 0.00
165 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Education Trust Private Company in which a Director or Manager or his relative, is a Member or Director Any other transaction Professional Fees 139.00 Approved 7.00 0.00 0.00
166 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction reimbursement of expenses 460.00 Approved 64.00 (95.00) (64.00)
167 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Sale of goods or services 15,830.00 Approved 5,388.00 (914.00) (1,698.00)
168 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Recovery of Expenses 887.00 Approved 247.00 300.00 125.00
169 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Interest Income on NCD 18,000.00 Approved 2,136.00 3,019.00 1,846.00
170 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Purchase /(Sales) of Non Convertible Debentures (NCD) 1,69,500.00 Not applicable 0.00 48,000.00 68,000.00
171 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Policy Claims 4,858.00 Approved 1,231.00 0.00 0.00
172 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Sale of goods or services 28,000.00 Approved 9,850.00 (29.00) (153.00)
173 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Any other transaction Reimbursement of expenses 159.00 Approved 25.00 (6.00) 0.00
174 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Sale of goods or services 204.00 Approved 4.00 (1.00) (2.00)
175 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Any other transaction ESOP recovery expenses 35.00 Approved 6.00 0.00 0.00
176 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Investment 1,800.00 Approved 1,000.00 0.00 0.00
177 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life Pension Fund Management Limited Subsidiary Company Any other transaction Recovery of expenses 244.00 Approved 85.00 0.00 28.00
178 Aditya Birla Sun Life Insurance Company Limited Birla Group Holdings Private Limited Promoter Group Any other transaction Group Insurance Premium 205.00 Approved 4.00 0.00 0.00
179 Aditya Birla Sun Life Insurance Company Limited Birla Group Holdings Private Limited Promoter Group Any other transaction Intellectual Property Licence Fee 1,785.00 Approved 583.00 0.00 0.00
180 Aditya Birla Sun Life Insurance Company Limited Policybazaar Insurance broker Private Limited. Other related party in which director are interested Any other transaction Remuneration / Rewards & Recognition 2,000.00 Approved 220.00 0.00 0.00
181 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of Expense 1,474.00 Approved 475.00 884.00 287.00
182 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of expenses 744.00 Approved 140.00 (34.00) (57.00)
183 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Sale of goods or services 2,990.00 Approved 384.00 (48.00) (31.00)
184 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Rent Expenses 57.00 Approved 57.00 (53.00) (69.00)
185 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Security Deposit Refundable 0.00 Not applicable 0.00 (241.00) (241.00)
186 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Security Deposit - asset 0.00 Not applicable 0.00 36.00 36.00
187 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Recovery of expenses 1,602.00 Approved 461.00 789.00 286.00
188 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Reimbursement of Expenses 343.00 Approved 61.00 (88.00) (60.00)
189 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Group Mediclaim premium 2,359.00 Approved 92.00 (11.00) (26.00)
190 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Interest on Subordinated debt 80.00 Approved 23.00 (75.00) 0.00
191 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Subordinated debt - redemption 1,000.00 Approved 1,000.00 (1,000.00) 0.00
192 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Group Mediclaim premium paid 9.00 Approved 9.00 1.00 2.00
193 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Security Deposit Receivable 0.00 Approved (1.00) 9.00 (1.00)
194 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Security Deposit Refundable - Liability 0.00 Not applicable 0.00 (214.00) (213.00)
195 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction reimbursement of expenses 13.00 Approved 13.00 (37.00) (7.00)
196 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Renewables Limited Subsidiary of Ultimate Holding Company Sale of goods or services 250.00 Approved 27.00 (3.00) (8.00)
197 Aditya Birla Sun Life Insurance Company Limited Grasim Business Services Private Limited Subsidiary of Ultimate Holding Company Sale of goods or services 208.00 Not applicable 0.00 (5.00) (4.00)
198 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Subsidiary of Ultimate Holding company Sale of goods or services 10,000.00 Approved 1,174.00 (46.00) (83.00)
199 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Subsidiary of Ultimate Holding company Interest received 10,400.00 Approved 221.00 204.00 275.00
200 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Subsidiary of Ultimate Holding company Investment 1,50,000.00 Not applicable 0.00 6,356.00 4,312.00 Investment 0 NA Unsecured Debenture Investment in secondary market
201 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Security Deposit Refundable - Liability 0.00 Not applicable 0.00 (40.00) (36.00)
202 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Security Deposit Refundable - Asset 0.00 Not applicable 0.00 4.00 4.00
203 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Security Deposit Payable 4.00 Approved 4.00 0.00 0.00
204 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Security Deposit Refundable asset 0.00 Not applicable 0.00 4.00 0.00
205 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Security Deposit Payable 1.00 Approved 1.00 (1.00) 0.00
206 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Security Deposit Refundable - Asset 0.00 Not applicable 0.00 2.00 2.00
207 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Security Deposit Refundable 0.00 Not applicable 0.00 (142.00) (141.00)
208 Aditya Birla Sun Life Insurance Company Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Security Deposit Receivable 0.00 Not applicable 0.00 8.00 0.00
209 Aditya Birla Sun Life Insurance Company Limited UltraTech Cement Limited Subsidiary of Ultimate Holding company Any other transaction Redemption of NCD 0.00 Approved 1,999.00 0.00 0.00
210 Aditya Birla Housing Finance Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Recovery of rent & other expenses 400.00 Approved 24.00 0.00 0.00
211 Aditya Birla Housing Finance Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Reimbursement of Shared services expenses 6,600.00 Approved 2,094.00 523.00 282.00
212 Aditya Birla Housing Finance Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of rent & other expenses 400.00 Approved 57.00 26.00 23.00
213 Aditya Birla Housing Finance Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Rent and other Expenses 100.00 Approved 13.00 0.00 0.00
214 Aditya Birla Housing Finance Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Reimbursement of other expenses 100.00 Approved 21.00 3.00 13.00
215 Aditya Birla Housing Finance Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction Commission on Corporate agency 16,000.00 Approved 5,388.00 1,198.00 2,204.00
216 Aditya Birla Housing Finance Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction Recovery of rent & other expenses 600.00 Approved 77.00 0.00 0.00
217 Aditya Birla Housing Finance Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction Reimbursement of Rent, Security Deposit & other Expenses 1,000.00 Approved 295.00 213.00 73.00
218 Aditya Birla Housing Finance Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Interest paid 15,000.00 Approved 2,136.00 3,019.00 1,846.00
219 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Commission on Corporate agency 7,500.00 Approved 1,768.00 382.00 1,149.00
220 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Recovery of rent & other expenses 200.00 Approved 42.00 49.00 79.00
221 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Reimbursement of Rent & other expenses 200.00 Approved 9.00 0.00 0.00
222 Aditya Birla Housing Finance Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Interest paid 3,300.00 Approved 101.00 111.00 11.00
223 Aditya Birla Housing Finance Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Recovery of rent & other expenses 500.00 Approved 133.00 0.00 0.00
224 Aditya Birla Housing Finance Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Reimbursement of Other Expenses 8,000.00 Approved 2,257.00 234.00 290.00
225 Aditya Birla Housing Finance Limited Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Recovery of other expenses 500.00 Approved 47.00 15.00 14.00
226 Aditya Birla Housing Finance Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Reimbursement of other expenses 100.00 Approved 9.00 36.00 0.00
227 Aditya Birla Housing Finance Limited Grasim Industries Limited Ultimate Holding Company Interest paid 15,000.00 Approved 100.00 189.00 38.00
228 Aditya Birla Housing Finance Limited Emudhra Limited Other related party Any other transaction Reimbursement of other expenses 2.00 Not applicable 0.00 0.00 0.00
229 Aditya Birla Housing Finance Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Reimbursement of other expenses 27.00 Not applicable 0.00 7.00 0.00
230 Aditya Birla Housing Finance Limited CRIF High Mark Credit Information Services Private Limited Other related party Any other transaction Reimbursement of other expenses 100.00 Approved 7.00 12.00 2.00
231 Aditya Birla Housing Finance Limited Mr. Rakesh Singh Director of Holding Company Interest received 40.00 Approved 12.00 302.00 302.00
232 Aditya Birla Housing Finance Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Recovery of rent & other expenses 30.00 Approved 25.00 0.00 1.00
233 Aditya Birla Money Limited Grasim Industries Limited Ultimate Holding Company Any other transaction Receivables 1,000.00 Not applicable 0.00 1,265.00 1,441.00
234 Aditya Birla Money Limited Grasim Industries Limited Ultimate Holding Company Any other transaction WDM 75,000.00 Approved 5.00 0.00 0.00
235 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Others 1,500.00 Approved 432.00 0.00 0.00
236 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Payables 1,500.00 Not applicable 0.00 87.00 85.00
237 Aditya Birla Money Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Advance 1,500.00 Not applicable 0.00 49.00 12.00
238 Aditya Birla Money Limited Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Any other transaction Others 1,000.00 Approved 235.00 0.00 0.00
239 Aditya Birla Money Limited Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Any other transaction Payables 1,000.00 Not applicable 0.00 84.00 22.00
240 Aditya Birla Money Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Others 1,000.00 Approved 32.00 0.00 0.00
241 Aditya Birla Money Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Receivables 1,000.00 Not applicable 0.00 36.00 0.00
242 Aditya Birla Money Limited Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Others 1,000.00 Approved 3.00 0.00 0.00
243 Aditya Birla Money Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Others 1,000.00 Approved 36.00 0.00 0.00
244 Aditya Birla Money Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Payables 1,000.00 Not applicable 0.00 7.00 12.00
245 Aditya Birla Money Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Others 1,000.00 Approved 6.00 0.00 0.00
246 Aditya Birla Money Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Payables 1,000.00 Not applicable 0.00 3.00 5.00
247 Aditya Birla Money Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Others 1,000.00 Approved 105.00 0.00 0.00
248 Aditya Birla Money Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Receivables 1,000.00 Not applicable 0.00 61.00 182.00
249 Aditya Birla Money Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Others 1,000.00 Approved 36.00 0.00 0.00
250 Aditya Birla Money Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Receivables 1,000.00 Not applicable 0.00 11.00 10.00
251 Aditya Birla Money Limited Adesh Kumar Gupta KMP of Company Ultimate Holding Company Sale of goods or services 300.00 Approved 19.00 0.00 0.00
252 Aditya Birla Money Limited Usha Gupta Related Party to Director of the Ultimate Holding Company Sale of goods or services 300.00 Approved 5.00 0.00 0.00
253 Aditya Birla Money Limited Adesh Kumar Gupta Huf Other related party in which director are interested Sale of goods or services 300.00 Approved 5.00 0.00 0.00
254 Aditya Birla Money Limited Pilani Investments Limited Promoter group of Holding company Sale of goods or services 1,000.00 Approved 65.00 0.00 0.00
255 Aditya Birla Money Limited Mr. Aryaman Vikram Birla Director of Ultimate Holding Company Sale of goods or services 500.00 Approved 0.00 0.00 0.00
256 Aditya Birla Money Limited Ashok Raghu Suvarna KMP of Subsidiary Sale of goods or services 100.00 Approved 0.00 0.00 0.00
257 Aditya Birla Money Limited ANISH ADESH GUPTA Close Member of KMP of Ultimate Holding Company Sale of goods or services 300.00 Approved 2.00 0.00 0.00
258 Aditya Birla Money Limited GRASIM EMPLOYEES WELFARE TRUST Post employment benefit plan of Ultimate Holding Company Sale of goods or services 1,000.00 Approved 5.00 0.00 0.00
259 Aditya Birla Money Limited Grasim Industries Limited Employees Gratuity Fund Post employment benefit plan of Ultimate Holding Company Any other transaction Employee Retirement Benefit Received 1,000.00 Approved 144.00 0.00 0.00
260 Aditya Birla Money Limited ULTRATECH CEMCO PROVIDENT FUND Post employment benefit plan of Related Party Sale of goods or services 1,000.00 Approved 0.00 0.00 0.00
261 Aditya Birla Money Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Payables 1,000.00 Not applicable 0.00 0.00 1.00
262 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Sale of goods or services 5,800.00 Approved 1,911.00 234.00 290.00
263 Aditya Birla Capital Digital Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Sale of goods or services 800.00 Approved 129.00 79.00 88.00
264 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Sale of goods or services 1,400.00 Approved 426.00 133.00 276.00
265 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Fellow Subsidiary Sale of goods or services 200.00 Approved 23.00 29.00 0.00
266 Aditya Birla Capital Digital Limited Aditya Birla Sun Life Pension Fund Management Limited Fellow Subsidiary Sale of goods or services 200.00 Approved 1.00 0.00 1.00
267 Aditya Birla Capital Digital Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Sale of goods or services 200.00 Approved 120.00 0.00 113.00
268 Aditya Birla Capital Digital Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Multiply Product Expenses 200.00 Approved 7.00 24.00 0.00
269 Aditya Birla Capital Digital Limited UltraTech Cement Limited Subsidiary of Ultimate Holding company Any other transaction Reimbursement of Expenses - Commision Expenses 100.00 Approved 1.00 0.00 0.00
270 Aditya Birla Capital Digital Limited Vodafone Idea Limited Other related party Any other transaction Reimbursement of Expenses - Marketing Expenses 200.00 Approved 51.00 169.00 95.00
271 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses / Employee Transfer 300.00 Approved 121.00 0.00 0.00
272 Aditya Birla Capital Digital Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses / Employee Transfer 6,000.00 Approved 1,057.00 305.00 52.00
273 Aditya Birla Capital Digital Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 57.00 0.00 0.00
274 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 34.00 0.00 0.00
275 Aditya Birla Capital Digital Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 4.00 0.00 0.00
276 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 12.00 11.00 11.00
277 Aditya Birla Capital Digital Limited Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses / Employee Transfer 200.00 Approved 7.00 0.00 0.00
278 Aditya Birla Capital Digital Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Recovery of Expenses / Employee transfer 500.00 Approved 3.00 0.00 0.00
279 Aditya Birla Capital Digital Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction Recovery of Expenses / Employee transfer 500.00 Approved 5.00 0.00 0.00
280 Aditya Birla Capital Digital Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Recovery of Expenses / Employee transfer 500.00 Approved 8.00 0.00 0.00
281 Aditya Birla Capital Digital Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Recovery of Expenses / Employee transfer 500.00 Approved 11.00 171.00 17.00
282 Aditya Birla Capital Digital Limited Grasim Industries Limited Employees Gratuity Fund Post employment benefit plan of Ultimate Holding Company Sale of goods or services 500.00 Not applicable 0.00 693.00 715.00
283 Aditya Birla Capital Digital Limited Aditya Birla Sun life Insurance Company Limited Fellow Subsidiary Any other transaction PPI Card 500.00 Approved 18.00 0.00 0.00
284 Aditya Birla Capital Digital Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction PPI Card 200.00 Approved 1.00 0.00 0.00
285 Aditya Birla ARC Limited Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 150.00 Approved 40.00 0.00 14.00
286 Aditya Birla ARC Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 30.00 Approved 24.00 0.00 0.00
287 Aditya Birla ARC Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Recovery of Expenses 95.00 approved 71.00 14.00 11.00
288 Aditya Birla ARC Limited Aditya Birla Money Limited Fellow Subsidiary Any other transaction Recovery of Expenses 25.00 Approved 3.00 0.00 0.00
289 Aditya Birla ARC Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Recovery of Expenses 10.00 Approved 7.00 0.00 0.00
290 Aditya Birla ARC Limited Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Expenses 200.00 approved 0.00 15.00 0.00
291 Aditya Birla ARC Limited Aditya Birla Wellness Private Limited Fellow Subsidiary Purchase of goods or services 25.00 Approved 0.00 0.00 0.00
292 Aditya Birla ARC Limited Aditya Birla Capital Foundation Other related parties in which Directors are interested Any other transaction Contributions towards CSR activities 440.00 Approved 150.00 0.00 0.00
293 Aditya Birla ARC Limited Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Recovery of Rent 100.00 Approved 33.00 46.00 36.00
294 Aditya Birla Financial Shared Services Ltd Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Recovery of Expenses 100.00 Approved 60.00 0.00 0.00
295 Aditya Birla Financial Shared Services Ltd Aditya Birla ARC Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 100.00 Approved 35.00 14.00 11.00
296 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Recovery of Expenses 5,462.00 Approved 1,053.00 305.00 47.00
297 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 200.00 Approved 11.00 0.00 0.00
298 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Recovery of Expenses 6,298.00 Approved 2,865.00 1,397.00 1,560.00
299 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co. Limited Associate of Holding Company Any other transaction Reimbursement of Expenses 250.00 Approved 31.00 0.00 0.00
300 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Recovery of Expenses 4,537.00 Approved 1,756.00 523.00 286.00
301 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 200.00 Approved 20.00 0.00 0.00
302 Aditya Birla Financial Shared Services Ltd Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Recovery of Expenses 100.00 Approved 23.00 0.00 4.00
303 Aditya Birla Financial Shared Services Ltd Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Any other transaction Reimbursement of Expenses 100.00 Approved 56.00 0.00 0.00
304 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Fellow Subsidiary Any other transaction Recovery of Expenses 941.00 Approved 427.00 87.00 85.00
305 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 100.00 Approved 5.00 0.00 0.00
306 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Recovery of Expenses 5,367.00 Approved 1,956.00 793.00 328.00
307 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Any other transaction Reimbursement of Expenses 100.00 Approved 78.00 0.00 0.00
308 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Any other transaction Recovery of Expenses 10,787.00 Approved 4,054.00 1,145.00 758.00
309 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 350.00 Approved 90.00 0.00 0.00
310 Aditya Birla Financial Shared Services Ltd Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Recovery of Expenses 100.00 Approved 14.00 13.00 8.00
311 Aditya Birla Financial Shared Services Ltd Aditya Birla Wellness Private Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 50.00 Approved 2.00 0.00 0.00
312 Aditya Birla Financial Shared Services Ltd Grasim Industries Limited Ultimate Holding Company Any other transaction Reimbursement of Expenses 100.00 Approved 3.00 0.00 0.00
313 Aditya Birla Financial Shared Services Ltd Grasim Industries Ltd-Employee's Gratuity Fund Post employment benefit plan of Holding Company Any other transaction Employee Retirement Benefit Received 200.00 Approved 167.00 0.00 0.00
314 Aditya Birla Financial Shared Services Ltd Grasim Industries Ltd-Employee's Gratuity Fund Post employment benefit plan of Holding Company Any other transaction Employee Retirement Benefit Paid 200.00 Not applicable 0.00 1.00 0.00
315 Aditya Birla Financial Shared Services Ltd Vodafone Idea Limited Other related party Any other transaction Reimbursement of Expenses 500.00 Approved 102.00 93.00 43.00
316 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Advance 0.00 Not applicable 0.00 502.00 136.00 Advance 0 1 year Unsecured Business Purpose
317 Aditya Birla Financial Shared Services Ltd Aditya Birla Sun Life AMC Limited Associate of Holding Company Advance 0.00 Not applicable 0.00 206.00 29.00 Advance 0 1 year Unsecured Business Purpose
318 Aditya Birla Financial Shared Services Ltd Aditya Birla Money Limited Fellow Subsidiary Advance 0.00 Not applicable 0.00 49.00 12.00 Advance 0 1 year Unsecured Business Purpose
319 Aditya Birla Financial Shared Services Ltd Aditya Birla Housing Finance Limited Fellow Subsidiary Advance 0.00 Not applicable 0.00 225.00 41.00 Advance 0 1 year Unsecured Business Purpose
320 Aditya Birla Financial Shared Services Ltd Aditya Birla Health Insurance Co. Limited Associate of Holding Company Advance 0.00 Not applicable 0.00 215.00 50.00 Advance 0 1 year Unsecured Business Purpose
321 Aditya Birla Financial Shared Services Ltd Aditya Birla Capital Digital Limited Fellow Subsidiary Advance 0.00 Not applicable 0.00 171.00 17.00 Advance 0 1 year Unsecured Business Purpose
322 Aditya Birla Sun Life Pension Management Fund Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Investment 1,000.00 Approved 1,000.00 0.00 0.00 Investment 0 NA Unsecured Equity Investment
323 Aditya Birla Sun Life Pension Management Fund Limited Aditya Birla Sun Life Insurance Company Limited Subsidiary Company Any other transaction Reimbursement of Expenses, Rent, ESOP 67.00 Approved 67.00 0.00 28.00
324 Aditya Birla Sun Life Pension Management Fund Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Any other transaction Brokerage 1.00 Approved 1.00 0.00 1.00
325 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Associate and other related enterprise Any other transaction Rent ,Advertisement & Other Services 55.00 Approved by BOD 20.00 264.00 4.00
326 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Associate and other related enterprise Sale of goods or services 320.00 Approved by BOD 109.00 264.00 4.00
327 Aditya Birla Wellness Private Limited Aditya Birla Health Insurance Co. Ltd. Associate and other related enterprise Any other transaction Transfer of Liability - Employee Transfer 25.00 Approved by BOD 8.00 264.00 4.00
328 Aditya Birla Wellness Private Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Sale of goods or services 20.00 Approved by BOD 7.00 22.00 103.00
329 Aditya Birla Wellness Private Limited Aditya Birla Capital Digital Limited Fellow Subsidiary Sale of goods or services 150.00 Approved by BOD 120.00 22.00 103.00
330 Aditya Birla Wellness Private Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Sale of goods or services 11.00 Approved by BOD 3.00 13.00 7.00
331 Aditya Birla Wellness Private Limited Aditya Birla Financial Shared Services Limited Fellow Subsidiary Any other transaction Rent ,Advertisement & Other Services 55.00 Approved by BOD 14.00 13.00 7.00
332 Aditya Birla Wellness Private Limited Aditya Birla Housing Finance Ltd. Fellow Subsidiary Sale of goods or services 55.00 Approved by BOD 18.00 3.00 13.00
333 Aditya Birla Wellness Private Limited Aditya Birla Money Ltd. Fellow Subsidiary Sale of goods or services 11.00 Approved by BOD 6.00 3.00 5.00
334 Aditya Birla Wellness Private Limited Aditya Birla Sun Life AMC Limited Fellow Subsidiary Sale of goods or services 33.00 Approved by BOD 13.00 4.00 1.00
335 Aditya Birla Wellness Private Limited Grasim Industries Limited Ultimate Holding Company Sale of goods or services 50.00 Approved by BOD 36.00 15.00 25.00
336 Aditya Birla Wellness Private Limited Aditya Birla Management Corporation Private Limited Other Related Parties in which the KMP or their close members are interested Sale of goods or services 22.00 Approved by BOD 8.00 4.00 9.00
337 Aditya Birla Wellness Private Limited Aditya Birla Renewables Limited Fellow Subsidiary Sale of goods or services 11.00 Approved by BOD 2.00 0.00 2.00
338 Aditya Birla Wellness Private Limited Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Sale of goods or services 120.00 Approved by BOD 45.00 12.00 38.00
339 Aditya Birla Wellness Private Limited Aditya Birla Sun Life Insurance Company Limited Fellow Subsidiary Any other transaction Rent ,Advertisement & Other Services 30.00 Approved by BOD 21.00 12.00 38.00
340 Aditya Birla Wellness Private Limited Hindalco Industries Limited Promoter group of Holding company Sale of goods or services 50.00 Approved by BOD 4.00 0.00 4.00
341 Aditya Birla Wellness Private Limited UltraTech Cement Limited Fellow Subsidiary of Holding Company Sale of goods or services 50.00 Approved by BOD 16.00 0.00 6.00
Total value of transaction during the reporting period 6,05,607.00





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 83,06,384.00
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 1,31,879.00
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 1,50,40,204.00