| 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 | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 6,36,937.00 | 12,34,471.00 |
| (ii) | Dividend Income | 113.00 | 113.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 31,075.00 | 57,092.00 |
| (v) | Net gain on fair value changes | 280.00 | 8,855.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 11,893.00 | 27,246.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 199.00 | 300.00 |
| (ix) | Other revenue from operations | ||
| 1 | Policyholders' Income from Life Insurance Operations | 7,19,824.00 | 12,90,198.00 |
| Total other revenue from operations | 7,19,824.00 | 12,90,198.00 | |
| Total Revenue From Operations | 14,00,321.00 | 26,18,275.00 | |
| Other income | 4,537.00 | 5,288.00 | |
| Total income | 14,04,858.00 | 26,23,563.00 | |
| 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 | 64,468.00 | 1,32,084.00 | |
| Finance costs | 3,55,283.00 | 6,94,234.00 | |
| Depreciation, depletion and amortisation expense | 8,825.00 | 16,978.00 | |
| Fees and commission expense | 1,874.00 | 3,739.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 39,186.00 | 82,117.00 | |
| (f) | Other expenses | ||
| 1 | Other Expenses | 48,389.00 | 90,339.00 |
| 2 | Policyholders' Expense of Life Insurance Operations | 7,14,385.00 | 12,82,093.00 |
| Total other expenses | 7,62,774.00 | 13,72,432.00 | |
| Total expenses | 12,32,410.00 | 23,01,584.00 | |
| 3 | Total profit before exceptional items and tax | 1,72,448.00 | 3,21,979.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,72,448.00 | 3,21,979.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 60,354.00 | 96,433.00 |
| 9 | Deferred tax | (12,192.00) | (6,569.00) |
| 10 | Total tax expenses | 48,162.00 | 89,864.00 |
| 11 | Net Profit Loss for the period from continuing operations | 1,24,286.00 | 2,32,115.00 |
| 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 | 11,049.00 | 25,605.00 |
| 15 | Total profit (loss) for period | 1,35,335.00 | 2,57,720.00 |
| 16 | Other comprehensive income net of taxes | (4,568.00) | 11,583.00 |
| 17 | Total Comprehensive Income for the period | 1,30,767.00 | 2,69,303.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,28,768.00 | 2,46,238.00 | |
| Total profit or loss, attributable to non-controlling interests | 6,567.00 | 11,482.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,31,793.00 | 2,58,820.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1,026.00) | 10,483.00 | |
| 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 | 4.71 | 9.17 | |
| Diluted earnings per share from continuing operations | 4.65 | 9.08 | |
| 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 | 4.71 | 9.17 | |
| Diluted earnings per share | 4.65 | 9.08 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2026 |
| 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 | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 3,21,979.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 35,378.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | (30,64,050.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (39,136.00) | |
| 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 | 23,790.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 1,089.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | (15,282.00) | |
| 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 | 14,313.00 | |
| Adjustments for fair value losses (gains) | (17,485.00) | |
| 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 | 6,58,541.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (24,02,842.00) | |
| Net cash flows from (used in) operations | (20,80,863.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 73,717.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (21,54,580.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 692.00 | |
| Purchase of property, plant and equipment | 20,758.00 | |
| 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 | 8,886.00 | |
| Purchase of other long-term assets | 1,01,200.00 | |
| 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 | 33,059.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (52,826.00) | |
| Net cash flows from (used in) investing activities | (1,32,147.00) | |
| 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 | 7,18,141.00 | |
| 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 | 32,03,515.00 | |
| Repayments of borrowings | 14,51,437.00 | |
| Payments of lease liabilities | 10,059.00 | |
| 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 | 24,65,640.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,78,913.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 1,78,913.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 0.00 | |
| Cash and cash equivalents cash flow statement at end of period | 1,78,913.00 | |
| 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 | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 4,19,246.00 | ||
| Bank Balance other than (a) above | 2,22,498.00 | ||
| Derivative financial instruments | 1,48,506.00 | ||
| Receivables | |||
| (I) Trade Receivables | 49,019.00 | ||
| (II) Other Receivables | 1,413.00 | ||
| Loans | 2,20,03,763.00 | ||
| Investments | 87,02,365.00 | ||
| Other Financial assets | |||
| 1 | Other Financial assets | 3,92,070.00 | |
| 2 | Assets Held to Cover Linked Liabilities of Life Insurance Business | 43,63,678.00 | |
| Total of Other Financial assets | 47,55,748.00 | ||
| Total Financial Assets | 3,63,02,558.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 17,885.00 | ||
| Deferred tax Assets (Net) | 42,680.00 | ||
| Investment Property | 1,286.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 38,665.00 | ||
| Capital work-in-progress | 665.00 | ||
| Intangible assets under development | 8,902.00 | ||
| Goodwill | 55,483.00 | ||
| Other Intangible assets | 49,225.00 | ||
| Other non-financial assets | |||
| 1 | Right-of-Use Assets | 69,031.00 | |
| 2 | Investment in Associate and Joint Venture Companies | 5,23,078.00 | |
| 3 | Other Non-Financial Assets | 84,730.00 | |
| Total of Other non-financial assets | 6,76,839.00 | ||
| Total Non Financial Assets | 8,91,630.00 | ||
| Total assets | 3,71,94,188.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,73,780.00 | ||
| Other equity | 39,95,004.00 | ||
| Total equity attributable to owners of parent | 42,68,784.00 | ||
| Non controlling interest | 41659700000 | ||
| Total equity | 46,85,381.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 1,23,835.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 4,384.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,40,697.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 81,02,608.00 | |
| (d) | Borrowings (Other than Debt Securities) | 1,05,70,659.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 9,75,125.00 | |
| Other financial liabilities | |||
| 1 | Lease Liabilities | 75,350.00 | |
| 2 | Policyholders' Liabilities | 1,16,48,862.00 | |
| 3 | Other Financial Liabilities | 7,04,708.00 | |
| Total of Other financial liabilities | 1,24,28,920.00 | ||
| Total Financial Liabilities | 3,23,46,228.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 57,410.00 | |
| (b) | Provisions | 38,965.00 | |
| (C ) | Deferred tax liabilities (Net) | 41,463.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 24,741.00 | |
| Total of Other non-financial liabilities | 24,741.00 | ||
| Total Non Financial Liabilities | 1,62,579.00 | ||
| Total liabilities | 3,25,08,807.00 | ||
| Total equity and liabilites | 3,71,94,188.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2026 | 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 | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Lending (Excluding Housing Finance) | 5,15,664.00 | 10,14,324.00 |
| 2 | Housing Finance | 1,40,019.00 | 2,65,492.00 |
| 3 | Life Insurance | 7,35,764.00 | 13,21,079.00 |
| 4 | Asset Management | 52,304.00 | 1,14,771.00 |
| 5 | Health Insurance (Refer Note: 7) | 2,05,473.00 | 4,00,853.00 |
| 6 | Stock and Securities Broking | 13,770.00 | 26,847.00 |
| 7 | Other Financial Services | 7,915.00 | 13,615.00 |
| 8 | Inter Segment Elimination | 0.00 | 0.00 |
| Total Segment Revenue | 16,70,909.00 | 31,56,981.00 | |
| Less: Inter segment revenue | 16,361.00 | 29,329.00 | |
| Revenue from operations | 16,54,548.00 | 31,27,652.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Lending (Excluding Housing Finance) | 1,35,201.00 | 2,57,351.00 |
| 2 | Housing Finance | 33,529.00 | 63,530.00 |
| 3 | Life Insurance | 8,528.00 | 14,618.00 |
| 4 | Asset Management | 29,619.00 | 70,226.00 |
| 5 | Health Insurance (Refer Note: 7) | 2,528.00 | 4,044.00 |
| 6 | Stock and Securities Broking | 1,543.00 | 3,083.00 |
| 7 | Other Financial Services | (6,350.00) | (16,592.00) |
| 8 | Inter Segment Elimination | 0.00 | 0.00 |
| Total Profit before tax | 2,04,598.00 | 3,96,260.00 | |
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 2,04,598.00 | 3,96,260.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Lending (Excluding Housing Finance) | 1,79,62,125.00 | 1,79,62,125.00 |
| 2 | Housing Finance | 53,97,850.00 | 53,97,850.00 |
| 3 | Life Insurance | 1,28,27,686.00 | 1,28,27,686.00 |
| 4 | Asset Management | 4,23,288.00 | 4,23,288.00 |
| 5 | Health Insurance (Refer Note: 7) | 9,02,910.00 | 9,02,910.00 |
| 6 | Stock and Securities Broking | 3,46,349.00 | 3,46,349.00 |
| 7 | Other Financial Services | 4,25,070.00 | 4,25,070.00 |
| 8 | Inter Segment Elimination | (3,73,666.00) | (3,73,666.00) |
| Total Segment Asset | 3,79,11,612.00 | 3,79,11,612.00 | |
| Un-allocable Assets | 62,199.00 | 62,199.00 | |
| Net Segment Asset | 3,79,73,811.00 | 3,79,73,811.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Lending (Excluding Housing Finance) | 1,56,48,601.00 | 1,56,48,601.00 |
| 2 | Housing Finance | 44,73,590.00 | 44,73,590.00 |
| 3 | Life Insurance | 1,22,07,423.00 | 1,22,07,423.00 |
| 4 | Asset Management | 28,183.00 | 28,183.00 |
| 5 | Health Insurance (Refer Note: 7) | 6,83,895.00 | 6,83,895.00 |
| 6 | Stock and Securities Broking | 2,98,539.00 | 2,98,539.00 |
| 7 | Other Financial Services | 1,30,095.00 | 1,30,095.00 |
| 8 | Inter Segment Elimination | (3,73,666.00) | (3,73,666.00) |
| Total Segment Liabilities | 3,30,96,660.00 | 3,30,96,660.00 | |
| Un-allocable Liabilities | 1,06,782.00 | 1,06,782.00 | |
| Net Segment Liabilities | 3,32,03,442.00 | 3,32,03,442.00 | |
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2026 | 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Amount of items that will not be reclassified to profit and loss | -46500000 | 182500000 |
| Total Amount of items that will not be reclassified to profit and loss | -46500000 | 182500000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (32.00) | 280.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | -172300000 | 1469200000 |
| Total Amount of items that will be reclassified to profit and loss | -172300000 | 1469200000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,412.00 | 4,654.00 |
| 5 | Total Other comprehensive income | (4,568.00) | 11,583.00 |