5444032025-07-012025-09-305444032025-09-305444032025-03-315444032025-04-012025-09-305444032025-07-012025-09-30in-capmkt:OtherExpenses1Member5444032025-07-012025-09-30in-capmkt:OtherExpenses2Member5444032025-04-012025-09-30in-capmkt:OtherExpenses1Member5444032025-04-012025-09-30in-capmkt:OtherExpenses2Member5444032025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444032025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544403ABLBLNAINE14LE01019Aditya Birla Lifestyle Brands LimitedMain BoardEquity2025-04-012026-03-312025-11-042025-10-30INRCroresQuarterlySecond quarterSingle segmentApparel Business2025-11-0416:30:002025-11-0417:42:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated203790000002112000002059020000026608000007245200000-129420000022033000009783000002089500000639660000020279500000310700000031070000056000000203000007630000002344000000000234400000-2000002342000002344000000234200000012202900000100.190.19000.190.191 The above consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) - 34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. <BR> <BR> 2 The above consolidated financial results, as reviewed and recommended by the Audit Committee, has been approved by the Board of Directors at its meeting held on November 04, 2025. <BR> 3 The limited review as required under Regulations 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) has been completed by the Auditors of the Company. <BR> 4 The Group is primarily engaged in the business of branded apparels (Garments and accessories), which in the terms of Ind AS 108 on 'Operating Segments', constitutes a single operating and reporting segment. <BR> <BR> 5 Scheme of Arrangement <BR> "The Board at its meeting held on April 19, 2024, subject to necessary approvals, considered and approved the demerger of the Madura Fashion and Lifestyle ('MFL') Business under a Scheme of Arrangement between Aditya Birla Fashion and Retail ('Demerged Company') and Aditya Birla Lifestyle Brands Limited ('Resulting Company'). The Scheme provided for demerger, transfer, and vesting of the MFL Business from the Demerged Company to the Resulting Company on a going concern basis, with the Resulting Company issuing equity shares to the equity shareholders of the Demerged Company as a consideration. The demerger was executed through an NCLT scheme of arrangement. The Scheme provided that all shareholders of the demerged company will hold identical shareholdings in both the companies, post the demerger. <BR> The Scheme received sanction from the Hon’ble NCLT on March 27, 2025, and a certified copy of the order was received on April 22, 2025 (“Order”). Subsequently, the Demerged and Resulting Company filed the certified copy of the Order and the Scheme with the Registrar of Companies, Mumbai, making the Scheme effective from May 1, 2025. On May 26, 2025, the Resulting Company has allotted 1,22,02,94,773 fully paid-up equity shares of face value Rs.10/- each, to the shareholders of the Demerged Company as on the record date i.e. May 22, 2025, in the share exchange ratio 1:1 i.e. 1 (one) fully paid-up equity share of the Resulting Company having face value of Rs.10/- each for every 1 (one) fully paid-up equity share of Rs. 10/- each of the Company. <BR> The equity shares of the Resulting Company have been listed on BSE Limited and the National Stock Exchange of India Limited on June 23, 2025." <BR> 6 The financial results for the quarter and six months period ended September 30, 2024 and the comparative figures for the consolidated statement of cash flows for the six months ended September 30, 2024, included in the above Consolidated Financial Results, were neither audited nor subject to limited review by statutory auditors of the Company as the Company has got listed for the first time during the quarter ended June 30, 2025. Comparative information for the aforesaid periods have been prepared by the management to comply with the requirements of Ind AS and presented and disclosed in accordance with the requirements of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> 2025-04-012025-09-30UnauditedConsolidated3878480000043650000039221300000542080000012780200000-270600000045488000001828000000381460000012942500000386289000005924000000592400000114800000260000011740000004750000000000475000000-280000004470000004750000000447000000012202900000100.390.39000.390.39Rent expense1500300000Other expenses4896300000Rent expense3404800000Other expenses9537700000245909000001714000000627670000046381000000000024000003543300000354570000013058000008548000004138340000024436400000128490000013702300000153290000061000007340000018603000001845990000007594800000504911000000091874500000122029000009002000001310310000013103100000783700000000244502000002523390000015090000000283800000256686000001196940000095430000022967600000239219000009842800000457341000005880000000148870000000531028000000078771400000918745000001828000000-3348000000-4508000000-1312700000000027373000000-45740000003814600000045300000000161000000083100000-85600000-210800000000-60100000025777000003170100000000335300000028348000000008170000000001460000012475000000000000000000000008250000000-12321000000054000000000032416000001040000024654000000137160000000-6004000001002300000010023000005306000001532900000Re-measurement gains/ (losses) on defined benefit plans-200000-200000Re-measurement gains/ (losses) on defined benefit plans-37300000-373000000-9300000-200000-28000000