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Birla Real Estate LimitedMain BoardEquity2025-04-012026-03-312026-05-062025-04-27INRCroresQuarterlyFourth quarterMulti segment2026-05-0612:15:002026-05-0613:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAtruetruetrue2025-01-21https://www.adityabirlarealestate.com/abrelcms/uploads/policiescodesothers/policiescodesothers_1747159654.pdffalsetrue2026-01-012026-03-31AuditedStandalone629300000647900000127720000045000000-410000072500000445000000133500000317300000968700000308500000-25000000283500000106000000-473700000-3677000000651200000527400000-629600000115700000001808200000-11500000016932000001116900000105.895.8710.4610.4216.3516.290.00890.00120.02831 The above standalone audited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles and Industries Limited) ("the Company") for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board at its meeting held on May 06, 2026. <BR> <BR> <BR> 2 The Company has disclosed exceptional items pertaining to: <BR> a Post discontinuation of the 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 Company had recognised a provision aggregating to Rs. 114 Cr during the quarter and year ended March 31, 2025. towards its exposure in the JV. The contribution towards the aforesaid provision was made during the quarter ended June 30, 2025. <BR> Thereafter, the Company contributed Rs. 2.5 Cr. during the quarter ended March 31, 2026 and Rs. 11 Cr. during the quarter ended December 31, 2025, aggregating to Rs. 13.50 Cr. for the year ended March 31, 2026, towards the JV’s working capital requirements, which has been fully impaired and recognised as an exceptional item, considering the exposure in the JV. <BR> b The 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). 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 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. During the year ended 31st March 2025, pursuant to Supreme Court Judgement the company had surrendered a land parcel to local authority, and as a result the company had written off Rs. 42.89 Cr. pertaining to the said property. <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 Company has assessed the financial implications of these changes, resulting in an increase in gratuity and leave liability by Rs 36.23 Cr (both continuing and discontinued operations). Considering that the impact arising out of enactment of the new legislation is an event of a non-recurring nature, the Company has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Items” in the statement of profit and loss for the quarter ended December 31, 2025 and year ended March 31, 2026. <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> 3 Other operating income includes gain on sale of Transferable Development Rights (TDR) for the quarter and year ended March 31, 2026 Nil, quarter ended December 31, 2025 Nil, quarter ended March 31,2025 Nil and year ended March 31, 2025 Rs. 12.35 Cr. <BR> <BR> <BR> 4 Pursuant to approval of Board of Directors ("Board") of the Company at their meeting held on March 31, 2025, the company had executed a business transfer agreement (BTA) with the ITC Ltd. for sale and transfer of the 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 company for the comparative period for the quarter and year ended March 31, 2025 have been presented accordingly. <BR> The company is in the process of satisfying conditions precedent in accordance with the BTA. <BR> <BR> <BR> <BR> <BR> 5 The Company has recognized profit arising from transfer of property, plant and equipment Nil for the quarter ended March 31, 2026 , Rs 46.30 Cr. (net of impairment) for the year ended March 31, 2026 and Rs. 25.98 Cr. (net of impairment) for the quarter ended December 31, 2025 which has been disclosed under “Discontinued Operations” in the financial results. <BR> <BR> <BR> <BR> 6 During the year, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Company has granted 8,772 Stock Options (ESOPs) (for the previous year ended March 31, 2025 : 42,439) under the CTIL Employee Stock Option Scheme, 2023 (“the Scheme”), and 50,864 ESOPs were exercised (for the previous year ended March 31, 2025 : 83,780). <BR> <BR> 7 The figures of the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial years and the unaudited published year-to-date figures upto December 31 for respective years which were subjected to limited review. <BR> <BR> 8 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 accordingly revised its segment classification and disclosure. Revised segment classification is as under: <BR> (a) "Real Estate" includes Residential projects, Leased properties and Investment properties of the Company. <BR> (b) "Others" include Viscose Filament Yarn & Tyre Yarn (Rayon), Salt works and Chemicals. <BR> <BR> 9 During the quarter and year ended March 31, 2026, the Company revised its estimates relating to measurement of Deferred Tax balances in view of amendments under the Income Tax Act, 2025 as amended by the Finance Act,2026. Further, considering the Tax Benefit & utilization of MAT Credit Entitlement the Company is of the view that from Tax year 2026-27 the company will opt new tax Regime. Accordingly , the Company has reversed the Net Deferred tax liability of INR 123.76 crores on account of lower tax rate, by recognizing the same under Tax Expense in Statement of Profit and Loss. <BR> <BR> 10 The Board of Directors have recommended a dividend of Rs. 2.50/- (previous year Rs.2/-) per equity share of Rs .10/- each equivalent to 25% on paid up equity share capital of the Company for the year ended March 31, 2026. <BR> <BR> 2025-04-012026-03-31AuditedStandalone260840000025539000005162300000471000000-150000002781000001758700000529700000115150000037501000001412200000-1984000001213800000268500000-341100000-72600000012864000002102600000-129900000223250000003518900000-23540000032835000001116900000104581190000011.6411.5820.220.0931.8431.670.00890.00280.031Other expenditures317300000Other expenditures1151500000548900000038300000734330000003500000000069546000000257470000006706000003337220000053180000078520000047594800000442760000005087800000138100000352440000025260000007661000009769000000033161000005736110000030410000000013536590000011169000004581190000046928800000469288000002446470000000017341000002619880000000030191000002921790000017237600000348000001422200000145700000014917000002018630000032924000000209200000000552023000004016900000088437100000135365900000Other Financial Assets670600000Advance tax (net of provisions)585400000Other non-current assets199800000Other current financial assets766100000Other current assets3316100000Other non-current financial liabilities1734100000Other non-current liabilities3019100000Other current financial liabilities1491700000Other current liabilities32924000000( a ) Real Estate481700000( b ) Others147100000( c ) Pulp and Paper (Refer Note 4)8054000000( d ) Textiles0( a ) Real Estate2013000000( b ) Others590700000( c ) Pulp and Paper (Refer Note 4)30625400000( d ) Textiles086828000003322910000015000005800000868130000033223300000( a ) Real Estate185900000( b ) Others98600000( c ) Pulp and Paper (Refer Note 4)530400000( d ) Textiles-3000000( a ) Real Estate858400000( b ) Others338400000( c ) Pulp and Paper (Refer Note 4)1776000000( d ) Textiles32660000081190000032994000004450000001758700000-444000000-17757000008109000003316400000( a ) Real Estate59043600000( b ) Others2044800000( c ) Pulp and Paper (Refer Note 4)30402800000( d ) Textiles398000009153100000043834900000135365900000( a ) Real Estate34634600000( b ) Others6178100000( c ) Pulp and Paper (Refer Note 4)3814400000( d ) Textiles1097000004473680000043700300000884371000001815000000-70247000007179000000-5519000000010440000086100000-974100000010969200000020420000005460000000348200000-416000000-285000002322100000000021026000000-135000000587270000070865000000000-10137000006072800000-1132500000100000000000010250000000012552000001611900000-3710100000000000000000000028500000238240000000-48134000000000003860000001673290000012647300000022220000032810000000-2420000059680000018562000000185620000016657000003521900000186200000334300000-71200000-98900000-115000000-235400000Aditya Birla Real Estate Limited******Aditya Birla Management Corporation Private Limited******Common DirectorshipAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per the relevant terms of leave and license agreement approved by Audit Committee101300000327000000Aditya Birla Real Estate Limited******Aditya Birla Management Corporation Private Limited******Common DirectorshipAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per the relevant terms of leave and license agreement approved by Audit Committee07470000074700000Aditya Birla Real Estate Limited******Aditya Birla Management Corporation Private Limited******Common DirectorshipAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per the relevant terms of leave and license agreement approved by Audit Committee80000000Aditya Birla Real Estate Limited******Aditya Birla New Age Hospitality Private Limited******Common DirectorshipAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per the relevant terms of leave and license agreement approved by Audit Committee0-2500000-2500000Aditya Birla Real Estate Limited******Aditya Birla New Age Hospitality Private Limited******Common DirectorshipAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per the relevant terms of leave and license agreement approved by Audit Committee12200000230000014500000Aditya Birla Real Estate Limited******Aditya Birla New Age Hospitality Private Limited******Common DirectorshipAny other transactionAs approved by Audit Committee294300000As approved by Audit Committee23000001090000013200000Aditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionAs per Development Agreement approved by Board0As per Development Agreement approved by Board1022000005229000000Aditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionAs per Development Agreement approved by Board0As per Development Agreement approved by Board-1687200000-337000000Aditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionAs per Facility Management Agreement0As per Facility Management Agreement2470000000Aditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryInterest received0As approved by Audit Committee and Board111440000000Loan00Loan0.08on demandUnsecuredBusiness purposeAggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryLoan60000000000As approved by Audit Committee and Board01760400000017604000000Loan00Loan0.08on demandUnsecuredBusiness purposeAggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryLoan60000000000As approved by Audit Committee and Board156490000083880000009952900000Loan00Loan0.08on demandUnsecuredBusiness purposeAggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryLoan60000000000As approved by Audit Committee and Board-1219500000-590400000-1809900000Loan00Loan0.08on demandUnsecuredBusiness purposeAggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionGuarantee Given60000000000As approved by Audit Committee and Board090000000009000000000Aggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryInvestment60000000000As approved by Audit Committee and Board100000000020000000003000000000Aggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity of Assets given to Bank for borrowing purpose60000000000As approved by Audit Committee and Board027000000002700000000Aggregate Limit of Rs.5000 crores approved by Audit Committee and Board for the purpose of investment, loans, guarantee and security for wholly owned subsidiary Birla Estates Private LimitedAditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionRental Income0As per the relevant terms of leave and license agreement approved by Audit Committee4530000000Aditya Birla Real Estate Limited******Birla Estates Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee0-15100000-15100000Aditya Birla Real Estate Limited******Birla Group Holdings Private Limited******Common DirectorshipAny other transactionRental Income0As per the relevant terms of leave and license agreement approved by Audit Committee-50000000Aditya Birla Real Estate Limited******Birla Group Holdings Private Limited******Common DirectorshipAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee-410000000Aditya Birla Real Estate Limited******Birla Group Holdings Private Limited******Common DirectorshipAny other transactionRent & property Tax (Expense)1500000As per omnibus approval given by the Audit Committee10000000Aditya Birla Real Estate Limited******Century Textiles & Industries Ltd. (Textiles Division) Superannuation Scheme******Employees Superannuation FundAny other transactionSuperannuation Contribution0As per omnibus approval by Audit Committee and other applicable statutory approvals000Aditya Birla Real Estate Limited******Pension & Provident Fund Trust of Century Textiles & Industries Ltd.******Employees Pension and Provident FundAny other transactionProvident Fund Contribution0As per omnibus approval by Audit Committee20000000-7400000-2300000Aditya Birla Real Estate Limited******CTIL Community Welfare Foundation******Wholly Owned SubsidiaryInvestment100000Approved by the board of Directors0100000100000Aditya Birla Real Estate Limited******CTIL Employee Welfare Trust******Employees Welfare TrustAny other transactionTrust Corpus Contribution (Rs. 10000/-)0Approved by Board of Directors for implementation of CTIL ESOP Scheme 2023000Aditya Birla Real Estate Limited******CTIL Employee Welfare Trust******Employees Welfare TrustAny other transactionUnsecured Loan to Trust for statutory obligation of CTIL Employee Stock Option Scheme 20231000000000As approved by Audit Committee0880500000841600000Loan00Loan00UnsecuredFor purpose of meeting statutory obligations of CTIL Employee Stock Option Scheme 2023Aditya Birla Real Estate Limited******CTIL Employee Welfare Trust******Employees Welfare TrustAny other transactionUnsecured Loan to Trust for statutory obligation of CTIL Employee Stock Option Scheme 20230As approved by Audit Committee-38900000-14500000-53400000Loan00Loan00UnsecuredFor purpose of meeting statutory obligations of CTIL Employee Stock Option Scheme 2023Aditya Birla Real Estate Limited******Industry House Limited******AssociateAny other transactionUtility & Repairing charges7000000As per omnibus approval by Audit Committee30000000Aditya Birla Real Estate Limited******Industry House Limited******AssociateAny other transactionRent (Expense)7000000As per omnibus approval by Audit Committee150000000Aditya Birla Real Estate Limited******Industry House Limited******AssociateInvestment0As per required approval0297300000313800000Aditya Birla Real Estate Limited******Antimatter Media Pvt. Ltd.******Common DirectorshipAny other transactionRental Income0As per the relevant terms of leave and license agreement approved by Audit Committee240000022000003400000Aditya Birla Real Estate Limited******Antimatter Media Pvt. Ltd.******Common DirectorshipAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee0-7600000-7600000Aditya Birla Real Estate Limited******Svatantra Online Services Pvt. Ltd.******Common DirectorshipAny other transactionRental Income0As per the relevant terms of leave and license agreement approved by Audit Committee-360000025000001100000Aditya Birla Real Estate Limited******Svatantra Online Services Pvt. Ltd.******Common DirectorshipAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee0-3800000-3800000Aditya Birla Real Estate Limited******Talk and Chees Pvt. Ltd.******Common DirectorshipAny other transactionRental Income0As per the relevant terms of leave and license agreement approved by Audit Committee-520000018000003400000Aditya Birla Real Estate Limited******Talk and Chees Pvt. Ltd.******Common DirectorshipAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee0-3800000-3800000Aditya Birla Real Estate Limited******Vyas Giannetti Creative******Common DirectorshipAny other transactionBranding Expenses0As per omnibus approval by Audit Committee20000000Aditya Birla Real Estate Limited******Pilani Investment and Industries Corporation Limited******Common DirectorshipDividend paid0As per omnibus approval by Audit Committee and other applicable statutory approvals7400000000Aditya Birla Real Estate Limited******Shri Rajendra Kumar Dalmia******Managing DirectorRemuneration0As per omnibus approval by Audit Committee and other applicable statutory approvals3660000000Aditya Birla Real Estate Limited******Shri Snehal Shah******Chief Financial OfficerRemuneration0As per omnibus approval by Audit Committee and other applicable statutory approvals840000000Aditya Birla Real Estate Limited******Shri Atul K Kedia******Company SecretaryRemuneration0As per omnibus approval by Audit Committee and other applicable statutory approvals560000000Aditya Birla Real Estate Limited******Shri Kumar Mangalam Birla******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals10000000Aditya Birla Real Estate Limited******Smt. Rajashree Birla******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals20000000Aditya Birla Real Estate Limited******Smt. Preeti Vyas******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals30000000Aditya Birla Real Estate Limited******Shri Sunirmal Talukdar******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals30000000Aditya Birla Real Estate Limited******Shri Pramod Kabra******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals30000000Birla Estates Private Limited******Avarna Projects LLP******SubsidiaryLoan0As approved by the Audit Committee018902000001890200000Loan00Loan0.1375on demandUnsecuredBusiness purposeBirla Estates Private Limited******Avarna Projects LLP******SubsidiaryLoan1390000000As approved by the Audit Committee1000006640000066500000Birla Estates Private Limited******Avarna Projects LLP******SubsidiaryInterest received0As approved by the Audit Committee0-650000000-650000000Birla Estates Private Limited******Avarna Projects LLP******SubsidiaryInterest received0As approved by the Audit Committee0623800000623800000Birla Estates Private Limited******Avarna Projects LLP******SubsidiaryInterest received0As approved by the Audit Committee132800000376000000508800000Birla Estates Private Limited******Avarna Projects LLP******SubsidiaryAny other transactionDevelopment Management Fees paid as per Development Management and Brand Licensing Agreement1390000000As approved by the Audit Committee6570000077700000143400000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryLoan0As approved by the Audit Committee0650000000650000000Loan00Loan0.15on demandUnsecuredBusiness purposeBirla Estates Private Limited******Birla Arnaa LLP******SubsidiaryLoan870000000As approved by the Audit Committee100000400000500000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryLoan870000000As approved by the Audit Committee-129700000-137900000-267600000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryInterest received0As approved by the Audit Committee0837000009100000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryInterest received0As approved by the Audit Committee-17900000-1533000000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryInterest received0As approved by the Audit Committee22100000963000000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryAny other transactionDevelopment Management Fees paid as per Development Management and Brand Licensing Agreement870000000As approved by the Audit Committee208300000412000000Birla Estates Private Limited******Birla Arnaa LLP******SubsidiaryAny other transactionOverhead recovery fees - Income0As approved by the Audit Committee2230000044000000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryLoan0As approved by the Audit Committee0500000000500000000Loan00Loan0.18On demandUnsecuredBusiness purposeBirla Estates Private Limited******Birla Tisya LLP******SubsidiaryLoan420000000As approved by the Audit Committee2310000020000023500000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryLoan0As approved by the Audit Committee0-195800000-195800000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryInterest received0As approved by the Audit Committee03560000035600000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryInterest received0As approved by the Audit Committee0413000000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryInterest received0As approved by the Audit Committee-7500000-60400000-67900000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryLoan420000000As approved by the Audit Committee-136000000296000000160000000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryAny other transactionDevelopment Management Fees paid as per Development Management and Brand Licensing Agreement420000000As approved by the Audit Committee034000003400000Birla Estates Private Limited******Birla Tisya LLP******SubsidiaryAny other transactionOverhead recovery fees - Income0As approved by the Audit Committee013000001300000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryLoan13910000000As approved by Audit Committee029694000001674600000Loan00Loan0.17On demandUnsecuredBusiness purposeAn Aggregate limit of Rs.1391 crores was approved by Audit Committee for land, construction finance, debt securities, development management fees and other expenses etc.Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryLoan13910000000As approved by Audit Committee016746000001674600000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryLoan13910000000As approved by Audit Committee-2969400000-4644000000-1674600000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryInterest received13910000000As approved by Audit Committee01425000000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryInterest received13910000000As approved by Audit Committee-218300000562100000780400000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryAny other transactionInvestment in optionally converible debentures13910000000As approved by Audit Committee034618000003461800000Birla Estates Private Limited******Ekamaya Properties Pvt Ltd******SubsidiaryAny other transactionAccrued Interest on Investment in optionally converible debentures13910000000As approved by Audit Committee14850000061500000210000000Aditya Birla Real Estate Limited******Ekamaya Properties Pvt Ltd******Step Down Wholly Owned SubsidiaryAny other transactionCorporate Guarantee to third party for acquisition of land by Ekamaya Properties4000000000As approved by Audit Committee and Board-150000000040000000002500000000Aditya Birla Real Estate Limited******Ekamaya Properties Pvt Ltd******Step Down Wholly Owned SubsidiaryAny other transactionBG Commission on Corporate Guarantee to third party for acquisition of land by Ekamaya Properties0As approved by Audit Committee and Board93000002370000033000000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryLoan4740000000As approved by Audit Committee022460000002246000000Loan00Loan0.17On demandUnsecuredBusiness purposeAn Aggregate limit of Rs.474 crores was approved by Audit Committee for land, construction finance, debt securities, development management fees and other expenses etc.Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryLoan4740000000As approved by Audit Committee-9430000013430000040000000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryLoan4740000000As approved by Audit Committee-22509000002380300000129400000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryInterest received0As approved by Audit Committee0155400000282300000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryInterest received0As approved by Audit Committee15500000-155000000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryInterest received0As approved by Audit Committee-2244000002244000000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryLoan4740000000As approved by Audit Committee018836000001883600000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryInterest received0As approved by Audit Committee330000003340000066400000Birla Estates Private Limited******Vypak Properties Pvt. Ltd.******SubsidiaryInvestment0As approved by Audit Committee0100000100000Birla Estates Private Limited******Shri K T Jithendran******Managing DirectorRemuneration0As per omnibus approval by Audit Committee3660000000Aditya Birla Real Estate Limited******Aditya Birla Education Trust******Related PartyAny other transactionSecurity Deposit Payable0As per the relevant terms of leave and license agreement approved by Audit Committee0-500000-500000Aditya Birla Real Estate Limited******Smt. Sukanya Kripalu******Non Executive DirectorAny other transactionSitting Fees0As per omnibus approval by Audit Committee and other applicable statutory approvals20000000Birla Estates Private Limited******Vardhita Properties Private Limited******Step Down SubsidiaryInvestment3050000000As approved by Audit Committee028582000002858200000Birla Estates Private Limited******Vardhita Properties Private Limited******Step Down SubsidiaryAny other transactionInterest income on non convertible debenture1660000000As approved by Audit Committee9010000000Birla Estates Private Limited******Vardhita Properties Private Limited******Step Down SubsidiaryAny other transactionDevelopment management fee income1660000000As approved by Audit Committee11050000017100000127600000Aditya Birla Real Estate Limited******Birla Advanced Knits Private Limited******Joint VentureInvestment1140000000As approved by Audit Committee and Board13500000011400000001275000000Aditya Birla Real Estate Limited******Birla Advanced Knits Private Limited******Joint VentureInvestment1140000000As approved by Audit Committee and Board-135000000-1140000000-1275000000Aditya Birla Real Estate Limited******Pension & Provident Fund Trust of Century Textiles & Industries Ltd.******Employees Pension and Provident FundAny other transactionAs per the relevant terms of leave and license agreement approved by Audit Committee0As per omnibus approval by Audit Committee23700000023700000Birla Estates Private Limited******Svatantra Online Services Pvt. Ltd.******Common DirectorshipAny other transactionAs approved by Audit Committee5000000As per omnibus approval by Audit Committee360000000-5443500000AuditedtrueS R B C & CO. LLPtrue2029-02-282944920000002068750000000