5357552025-10-012025-12-315357552025-12-315357552025-04-012025-12-315357552025-10-012025-12-31in-capmkt:OtherExpenses1Member5357552025-10-012025-12-31in-capmkt:OtherExpenses2Member5357552025-04-012025-12-31in-capmkt:OtherExpenses1Member5357552025-04-012025-12-31in-capmkt:OtherExpenses2Member5357552025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15357552025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25357552025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15357552025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25357552025-12-31Statement15357552025-10-012025-12-31Statement15357552025-12-31StatementDynamic1I1Statement15357552025-12-31StatementDynamic1I2Statement15357552025-12-31StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares535755ABFRLNAINE647O01011Aditya Birla Fashion and Retail LimitedMain BoardEquity2025-04-012026-03-312026-02-052026-01-28INRCroresQuarterlyThird quarterSingle segmentNA2026-02-0515:30:002026-02-0517:32:00Not applicabletrue1falseNA <BR> 2025-10-012025-12-31UnauditedStandalone16416900000570500000169874000004838000006022600000120540000020909000008619000002724300000419050000017579400000-592000000-226900000-8189000000-203200000-2032000000-6157000000000-61570000025000000-5907000001220520000010-0.51-0.5100-0.51-0.51-0.0353-0.03551.The above standalone 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 standalone financial results, as reviewed and recommended by the Audit Committee, has been approved by the Board of Directors at its meeting held on February 5, 2026. <BR> <BR> 3.The limited review of the standalone financial results as required under Regulations 33 and 52 (read with Regulations 63) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Auditors of the Company. <BR> <BR> 4.The segment information as per Ind AS 108 “Operating Segments” is provided on the basis of consolidated financial results, hence the same is not provided separately in the standalone financial results. <BR> <BR> 5.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 Quarter ended December 31, 2025 Nine months ended December 31, 2025 <BR> Allotment [Non-Trust Route] 2,25,779 2,59,606 <BR> Allotment [by way of transfer from ESOP Trust] 1,60,443 2,45,316 <BR> <BR> 6.Demerger of Madura Fashion & Lifestyle Business ("MFL Business") <BR> The Board of Directors at its meeting held on April 19, 2024, subject to the necessary approvals, had considered and approved demerger of Madura Lifestyle Fashion Business (“MFL Business”) under a Scheme of Arrangement amongst the Company and Aditya Birla Lifestyle Brands Limited (“Resulting Company”), wholly owned subsidiary of the Company and their respective shareholders and creditors (“Demerger Scheme”). The Demerger Scheme was sanctioned by the Hon’ble National Company Law Tribunal, Mumbai Bench (Hon’ble NCLT) on March 27, 2025. The Company received the certified true copy of the order on April 22, 2025. <BR> Consequent upon filling of the certified copies of Hon’ble NCLT orders by the Company and the Resulting company with the respective jurisdictional Registrar of Companies on April 23, 2025, the Scheme has become effective from May 1, 2025. Upon the Scheme becoming effective, the MFL Business of the Company, have been transferred to the Resulting Company on a going concern basis. <BR> 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 listed on BSE Limited and the National Stock Exchange of India Limited on June 23, 2025. <BR> Management has accounted for the demerger in accordance with the accounting treatment specified in the sanctioned Scheme as a common control transaction wherein assets and liabilities have been transferred to Resulting Company at their respective book values. In accordance with requirement of Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations, the balances relating to the quarter and nine months ended December 31, 2024 & year ended March 31, 2025 in the standalone financial results have been presented by the company as Discontinued Operations. <BR> <BR> 7.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 22.69 crores, arising on account of revised definition of wages. The said past service cost has been presented as an ‘exceptional item’ in standalone 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 its estimates as further clarifications are issued and the Rules are notified. <BR> <BR> 8.Amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited with the Company <BR> The Board of the Company at its meeting held on February 5, 2026, has approved the amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, wholly owned subsidiaries, with the Company. The said amalgamation is subject to necessary statutory and regulatory approvals under applicable laws, including approval of the Hon’ble National Company Law Tribunal, Mumbai. <BR> <BR> 2025-04-012025-12-31UnauditedStandalone452637000001716700000469804000001653200000193682000001176000006009400000244850000077266000001224590000049569400000-2589000000-226900000-28159000000-691800000-6918000000-21241000000000-212410000058300000-20658000001220520000010-1.75-1.7500-1.75-1.75-0.0424-0.0426Company has excess Liquid investment and cash over its debtDebt service coverage ratio = Earnings before interest* and tax / (Finance cost* + Principal repayment of borrowings )Interest service coverage ratio = Earnings before interest* and tax / Finance cost*Rent Expenses492900000Other Expenses3697600000Rent Expenses1368400000Other Expenses10877500000Re-measurement gains/ (losses) on defined benefit plans-600000Fair value gains/ (losses) on equity instruments3410000033500000Re-measurement gains/ (losses) on defined benefit plans3500000Fair value gains/ (losses) on equity instruments74400000779000008500000196000002500000058300000Preferential Issues2025-01-15237875000002025-12-31trueICRA LimitedfalseNot ApplicableNo CommentsNo CommentsRajeev AgrawalCompany Secretary and Compliance OfficerMumbai2026-02-05Prepayment or repayment, in full or part, of all or a portion of certain of the outstanding borrowings availed by Demerged ABFRL as per their repayment schedule.-118500000000101542000000Investment towards capex and opex across high growth businesses within proposed Demerged ABFRL in business segments of Value Retail (Pantaloons & Style Up), Ethnic (designer led & premium ethnic wear brands) and luxury retail (The Collective & Galeries Lafayette)-600000000005382000000General corporate purposes-5937500000058318000000