5444032025-10-012025-12-315444032025-04-012025-12-315444032025-10-012025-12-31in-capmkt:OtherExpenses1Member5444032025-10-012025-12-31in-capmkt:OtherExpenses2Member5444032025-04-012025-12-31in-capmkt:OtherExpenses1Member5444032025-04-012025-12-31in-capmkt:OtherExpenses2Member5444032025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15444032025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544403ABLBLNAINE14LE01019Aditya Birla Lifestyle Brands LtdMain BoardEquity2025-04-012026-03-312026-02-022026-01-28INRCroresQuarterlyThird quarterSingle segmentApparel Business2026-02-0215:00:002026-02-0216:20:00Not applicable2025-10-012025-12-31UnauditedConsolidated234317000001905000002362220000026975000006753500000242900000246190000095360000020368000007157800000223040000001318200000-4131000009051000007510000013990000021500000006901000000000690100000195000007096000006901000000709600000012202900000100.570.56000.570.560.00390.03570.03611.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 February 02, 2026. <BR> <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> <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.a) On November 21, 2025, the Government of India notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (together referred to as the Labour Code), consolidating 29 existing labour laws. The Company has assessed impact of the Labour Code based on the available information and recognised past service cost on gratuity and compensated absences, amounting to Rs 41.31 crores, arising on account of revised definition of wages. The said past service cost has been presented as an ‘exceptional item’ in consolidated financial results for the quarter and nine months ended December 31, 2025. Management continues to monitor the developments relating to the implementation of the Labour Code and will review the estimates as further clarifications are issued and the Rules are notified. <BR> <BR> b) Exceptional item of Rs 98.33 crores presented for the nine months ended December 31, 2024 represents provision for impairment of goodwill, right-of-use assets, franchisee rights and obsolescence of inventories, pursuant to restructuring of a business unit. <BR> <BR> 6.ESOP Share Allotment: Pursuant to various Employees Stock Option Schemes, following Equity Shares of Rs. 10/- each were allotted /transferred to the option grantees: <BR> <BR> Particulars <BR> <BR> Allotment <BR> Non-Trust Route pursuant to ABLBL Special Purpose Employee Stock Option Scheme <BR> <BR> Quarter ended December 31, 2025-2,09,236 <BR> <BR> Nine months ended December 31, 2025-2,09,236 <BR> <BR> Allotment <BR> By way of transfer from ESOP Trust pursuant to Special Purpose Employee Stock Option Scheme <BR> <BR> Quarter ended December 31, 2025-42,015 <BR> <BR> Nine months ended December 31, 2025-42,015 <BR> <BR> <BR> 7.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> <BR> 8.The financial results for the quarter and nine months period ended December 31, 2024, 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> <BR> 9.The Board of Directors at its meeting held on February 2, 2026, has approved issuance of Non-Convertible Debentures not exceeding Rs 500 crores, by way of private placement, subject to applicable regulatory approvals and market conditions.2025-04-012025-12-31UnauditedConsolidated6221650000062700000062843500000811830000019533700000-246310000070107000002781600000585140000020100300000609329000001910600000-41310000014975000001899000001425000003324000000116510000000001165100000-85000001156600000116510000001156600000012205000000100.950.95000.950.950.00390.02440.0247Ratio have been taken on the basis of Standalone numbersRatio have been taken on the basis of Standalone numbersRatio have been taken on the basis of Standalone numbersRent Expenses2270000000Other Expenses4887800000Rent Expenses5674800000Other Expenses14425500000Re-measurement gains/ (losses) on defined benefit plans2600000026000000Re-measurement gains/ (losses) on defined benefit plans-11300000-113000006500000-28000000019500000-8500000