5000402025-10-012025-12-315000402025-12-315000402025-04-012025-12-315000402025-10-012025-12-31in-capmkt:OtherExpenses1Member5000402025-04-012025-12-31in-capmkt:OtherExpenses1Member5000402025-10-012025-12-31in-capmkt:ReportableSegments1Member5000402025-10-012025-12-31in-capmkt:ReportableSegments2Member5000402025-10-012025-12-31in-capmkt:ReportableSegments3Member5000402025-10-012025-12-31in-capmkt:ReportableSegments4Member5000402025-04-012025-12-31in-capmkt:ReportableSegments1Member5000402025-04-012025-12-31in-capmkt:ReportableSegments2Member5000402025-04-012025-12-31in-capmkt:ReportableSegments3Member5000402025-04-012025-12-31in-capmkt:ReportableSegments4Member5000402025-10-012025-12-31in-capmkt:ReportableSegments1Member5000402025-10-012025-12-31in-capmkt:ReportableSegments2Member5000402025-10-012025-12-31in-capmkt:ReportableSegments3Member5000402025-10-012025-12-31in-capmkt:ReportableSegments4Member5000402025-04-012025-12-31in-capmkt:ReportableSegments1Member5000402025-04-012025-12-31in-capmkt:ReportableSegments2Member5000402025-04-012025-12-31in-capmkt:ReportableSegments3Member5000402025-04-012025-12-31in-capmkt:ReportableSegments4Member5000402025-10-012025-12-31in-capmkt:ReportableSegments1Member5000402025-12-31in-capmkt:ReportableSegments1Member5000402025-10-012025-12-31in-capmkt:ReportableSegments2Member5000402025-12-31in-capmkt:ReportableSegments2Member5000402025-10-012025-12-31in-capmkt:ReportableSegments3Member5000402025-12-31in-capmkt:ReportableSegments3Member5000402025-10-012025-12-31in-capmkt:ReportableSegments4Member5000402025-12-31in-capmkt:ReportableSegments4Member5000402025-10-012025-12-31in-capmkt:ReportableSegments1Member5000402025-12-31in-capmkt:ReportableSegments1Member5000402025-10-012025-12-31in-capmkt:ReportableSegments2Member5000402025-12-31in-capmkt:ReportableSegments2Member5000402025-10-012025-12-31in-capmkt:ReportableSegments3Member5000402025-12-31in-capmkt:ReportableSegments3Member5000402025-10-012025-12-31in-capmkt:ReportableSegments4Member5000402025-12-31in-capmkt:ReportableSegments4Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares500040ABRELNOTLISTEDINE055A01016Aditya Birla Real Estate LimitedMain BoardEquity2025-04-012026-03-312026-01-282026-01-19INRCroresQuarterlyThird quarterMulti segment2026-01-2813:00:002026-01-2813:55:00Not applicable2025-10-012025-12-31UnauditedConsolidated81170000091600000903300000224700000076000005961000001901000001777000008740000002070200000-1166900000-222900000-138980000024600000-356500000-3319000000-105790000039810000077600000320500000-15700000-753100000-90000000-843100000-728500000-24600000-900000000111690000010-9.49-9.492.92.9-6.59-6.590.0143001 The above consolidated unaudited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles and Industries Limited) ("the Holding Company"), subsidiaries and its Joint Ventures ("the group") for the Quarter and Nine months ended December 31, 2025 have been reviewed and recommended for adoption by the Audit Committee to the Board of Directors and have been approved by the Board at its meeting held on January 28, 2026. <BR> <BR> 2 The Holding Company has disclosed exceptional items pertaining to: <BR> a Post discontinuation of the Holding Company’s Textiles business, the economic advantages to its Joint Venture (“JV”), Birla Advanced Knits Private Limited, such as common utilities, shared manpower and integrated operations with Siro yarn spinning, were lost; accordingly, the entity became non-viable and the JV’s business operations were discontinued. Both the JV partners had an obligation to contribute equally towards the liabilities of the JV in excess of their respective investments. Accordingly, the Holding Company had recognised a provision aggregating to Rs. 81.08 Cr. towards its exposure in the JV. The contribution towards the aforesaid provision was made during the quarter ended June 30, 2025. <BR> Further, the Holding Company contributed Rs. 11 Cr. during the quarter and nine months ended December 31, 2025 towards the JV’s working capital requirements, which has been fully impaired and recognised as an exceptional item, considering the JV is in the process of closure. <BR> <BR> b The Holding Company was entitled to Worli West Colony comprises C. S. No. 1,546 leasehold land admeasuring 25,543.68 sq mtrs (equivalent to 6.31 acres). Holding Company had filed a writ Petition before the High Court of Bombay seeking a formal conveyance of the land in its favor. The Hon’ble High Court of Bombay had passed a judgment dated March 14, 2022 inter alia directing MCGM to execute a formal conveyance in favor of the Holding Company. MCGM filed an appeal in the Hon’ble Supreme Court against the said High Court Judgement and the Hon’ble Supreme Court had allowed the said Appeal. Pursuant to Supreme Court Judgement the holding company had surrendered a land parcel to local authority, and as a result the holding company had written off Rs. 42.89 Cr. pertaining to the said property. <BR> <BR> c The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes viz. the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”). These Codes have been made effective from 21st November, 2025. The corresponding supporting rules under these Codes are yet to be notified. The labour codes, amongst other things, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. <BR> The Group has assessed the financial implications of these changes, resulting in an increase in aggregate liability of gratuity and leave encashment by Rs. 41.18 Cr. (both continuing and discontinued operations), and is in the process of evaluating the full impact of these new labour codes announced. Considering that the impact arising out of enactment of the new legislation is an event of a non-recurring nature, the Group has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Items” in the statement of profit and loss for the quarter and nine months ended December 31, 2025. The Group continues to monitor developments pertaining to the labour codes and will evaluate the impact, if any, on the measurement of liabilities relating to employee benefits. <BR> <BR> 3 Pursuant to approval of Board of Directors ("Board") of the Holding Company at their meeting held on March 31, 2025, the Holding Company had executed a business transfer agreement (BTA) with the ITC Ltd. for sale and transfer of the Holding Company's pulp and paper undertaking operated under the name of Century Pulp and Paper. As the operations are discontinued, the financial results of the Holding Company for the comparative periods and for the quarter and six months ended September 30, 2024 have been presented accordingly. <BR> The Holding Company is in the process of satisfying conditions precedent in accordance with the BTA. <BR> <BR> 4 The Holding Company has recognized profit (net of impairment) arising from transfer of property, plant and equipment amounting to Rs 25.98 Cr., for the quarter ended December 31, 2025 Rs. 46.24 Cr., for nine months ended December 31, 2025 and Rs. 2.52 Cr for quarter ended September 30, 2025 which has been disclosed under “Discontinued Operations” in the financial results. <BR> <BR> 5 During the nine months ended December 31, 2025, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Company granted 8,772 Stock Options (ESOPs) under the CTIL Employee Stock Option Scheme, 2023 (“the Scheme”), and 32,173 ESOPs were exercised, 8,772 ESOPs were granted and 14,610 ESOPs were exercised during the quarter ended December 31, 2025, No ESOPs were granted and 17,563 ESOPs were exercised during the quarter ended September 30, 2025. Further, during the year ended March 31, 2025, 42,439 ESOPs were granted and 83,780 ESOPs were exercised. <BR> <BR> 6 In view of discontinuation of its textile business operations and proposed divestment of its paper & pulp business and as per operating results reviewed by the chief operating decision makers, the management has two reportable segments as follows : <BR> (a) "Real Estate" includes Residential projects, Leased properties and Investment properties of the Holding Company. <BR> (b) "Others" include Viscose Filament Yarn & Tyre Yarn (Rayon), Salt works and Chemicals.2025-04-012025-12-31UnauditedConsolidated3245700000364000000360970000013899000000-10900000169660000043800000049000000021609000006164500000-2554800000-222900000-2777700000239000000-816200000-5772000000-220050000015752000004997000001075500000-77100000-1202100000-118600000-1320700000-1140600000-61500000-1186000000111690000010-20.05-20.059.739.73-10.32-10.320.014300Other expenditures874000000Other expenditures2160900000( a ) Real Estate644400000( b ) Others165000000( c ) Pulp and Paper7570100000( d ) Textiles0( a ) Real Estate2778500000( b ) Others443600000( c ) Pulp and Paper22571400000( d ) Textiles083795000002579350000015000004400000837800000025789100000( a ) Real Estate-1017000000( b ) Others39600000( c ) Pulp and Paper140600000( d ) Textiles257500000( a ) Real Estate-2183200000( b ) Others209600000( c ) Pulp and Paper1245500000( d ) Textiles329700000-579300000-398400000190100000438000000238000000443200000-1007400000-1279600000( a ) Real Estate122940200000( b ) Others2047500000( c ) Pulp and Paper31438500000( d ) Textiles4490000015647110000025527800000181998900000( a ) Real Estate77876000000( b ) Others6278300000( c ) Pulp and Paper4838600000( d ) Textiles1121000008910500000055755500000144860500000113500000146300000-23500000-27700000-90000000-118600000