5000402026-01-012026-03-315000402026-03-315000402025-03-315000402025-04-012026-03-315000402026-01-012026-03-31in-capmkt:OtherExpenses1Member5000402025-04-012026-03-31in-capmkt:OtherExpenses1Member5000402026-03-31OtherNoncurrentAssetsDomain15000402026-03-31OtherNoncurrentAssetsDomain25000402026-03-31OtherCurrentFinancialAssetsDomain15000402026-03-31OtherCurrentAssetsDomain15000402026-03-31OtherNoncurrentFinancialLiabilitiesDomain15000402026-03-31OtherNoncurrentLiabilitiesDomain15000402026-03-31OtherCurrentFinancialLiabilitiesDomain15000402026-03-31OtherCurrentLiabilitiesDomain15000402026-01-012026-03-31in-capmkt:ReportableSegments1Member5000402026-01-012026-03-31in-capmkt:ReportableSegments2Member5000402026-01-012026-03-31in-capmkt:ReportableSegments3Member5000402026-01-012026-03-31in-capmkt:ReportableSegments4Member5000402025-04-012026-03-31in-capmkt:ReportableSegments1Member5000402025-04-012026-03-31in-capmkt:ReportableSegments2Member5000402025-04-012026-03-31in-capmkt:ReportableSegments3Member5000402025-04-012026-03-31in-capmkt:ReportableSegments4Member5000402026-01-012026-03-31in-capmkt:ReportableSegments1Member5000402026-01-012026-03-31in-capmkt:ReportableSegments2Member5000402026-01-012026-03-31in-capmkt:ReportableSegments3Member5000402026-01-012026-03-31in-capmkt:ReportableSegments4Member5000402025-04-012026-03-31in-capmkt:ReportableSegments1Member5000402025-04-012026-03-31in-capmkt:ReportableSegments2Member5000402025-04-012026-03-31in-capmkt:ReportableSegments3Member5000402025-04-012026-03-31in-capmkt:ReportableSegments4Member5000402026-01-012026-03-31in-capmkt:ReportableSegments1Member5000402026-03-31in-capmkt:ReportableSegments1Member5000402026-01-012026-03-31in-capmkt:ReportableSegments2Member5000402026-03-31in-capmkt:ReportableSegments2Member5000402026-01-012026-03-31in-capmkt:ReportableSegments3Member5000402026-03-31in-capmkt:ReportableSegments3Member5000402026-01-012026-03-31in-capmkt:ReportableSegments4Member5000402026-03-31in-capmkt:ReportableSegments4Member5000402026-01-012026-03-31in-capmkt:ReportableSegments1Member5000402026-03-31in-capmkt:ReportableSegments1Member5000402026-01-012026-03-31in-capmkt:ReportableSegments2Member5000402026-03-31in-capmkt:ReportableSegments2Member5000402026-01-012026-03-31in-capmkt:ReportableSegments3Member5000402026-03-31in-capmkt:ReportableSegments3Member5000402026-01-012026-03-31in-capmkt:ReportableSegments4Member5000402026-03-31in-capmkt:ReportableSegments4Member5000402026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500040ABRELNOTLISTEDINE055A01016Aditya Birla Real Estate LimitedMain BoardEquity2025-04-012026-03-312026-05-062026-04-27INRCroresQuarterlyFourth quarterMulti segment2026-05-0612:15:002026-05-0613:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated826100000155800000981900000315700000-4100000059070000020600000018500000015249000002818200000-1836300000-25000000-1861300000111200000-923900000-8127000000-1048600000000-54500000-1103100000-121300000-1224400000108400000-54500000-1212800000111690000010-9.48-9.4510.4610.420.980.970.0153001 The above consolidated audited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles & Industries Limited) ("the Holding Company") , subsidiaries and its Joint Ventures ("the group") 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 Holding Company has disclosed exceptional items pertaining to: <BR> <BR> 2 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. 81.84 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 Holding Company contributed Rs. 2.50 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> <BR> 2 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 has allowed the said Appeal. Pursuant to Supreme Court Judgement the Holding Company has surrendered a land parcel to local authority, and as a result the Holding Company has provided INR 42.89 Cr pertaining to the said property. <BR> <BR> 2 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 gratuity and leave liability by Rs 41.18 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 Group 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> <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 year ended March 31, 2025 have been presented accordingly. <BR> The Holding Company is in the process of satisfying conditions precedent in accordance with the BTA. <BR> <BR> <BR> <BR> <BR> 4 The Holding Company has recognized profit (net of impairment) arising from transfer of property, plant and equipment Nil for the quarter ended March 31, 2026 , Rs 46.30 Cr. for the year ended March 31, 2026 and Rs. 25.98 Cr. for the quarter ended December 31, 2025 which has been disclosed under “Discontinued Operations” in the financial results. <BR> <BR> <BR> 5 During the year, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Holding 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> <BR> <BR> <BR> 6 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> 7 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 Holding Company. <BR> (b) "Others" include Viscose Filament Yarn & Tyre Yarn (Rayon), Salt works and Chemicals. <BR> <BR> 8 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 Holding Company is of the view that from Tax year 2026-27, the Holding 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> 9 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> 2025-04-012026-03-31AuditedConsolidated407180000051980000045916000001705600000-150000000228730000064400000067500000036858000008982700000-4391100000-247900000-4639000000350200000-1740100000-13899000000-3249100000000-131600000-3380700000-239900000-3620600000-1032200000-116000000-239880000011169000001035891300000-29.53-29.5320.220.2-9.33-9.330.015300Other Expenses1524900000Other Expenses3685800000620930000017630000073635000000883000009900000005294700000674500000059692000004478300000152610000025820900000110604800000982180000016710000013624600000363000000017663000002574280000097491000001460967000003041000000020232760000011169000003589130000037008200000-16200000369920000003761040000000017341000003934450000017180000029691000004248540000018754500000111700000650210000066138000002476800000278451000008882600000021622000001188333000004016900000165335600000202327600000Advance tax (net of provisions)1300400000Other non-current assets225700000Other current financial assets1766300000Other current assets9749100000Other non-current financial liabilities1734100000Other non-current liabilities2969100000Other current financial liabilities2476800000Other current liabilities88826000000( a ) Real Estate674400000( b ) Others147000000( c ) Pulp and Paper (Refer Note 3)8054000000( d ) Textiles0( a ) Real Estate3452900000( b ) Others590600000( c ) Pulp and Paper (Refer Note 3)30625400000( d ) Textiles088754000003466890000014000005800000887400000034663100000( a ) Real Estate-1624100000( b ) Others91700000( c ) Pulp and Paper (Refer Note 3)530500000( d ) Textiles-3100000( a ) Real Estate-3807300000( b ) Others301300000( c ) Pulp and Paper (Refer Note 3)1776000000( d ) Textiles326600000-1005000000-1403400000206000000644000000177400000620600000-1388400000-2668000000( a ) Real Estate135787400000( b ) Others2006600000( c ) Pulp and Paper (Refer Note 3)30402800000( d ) Textiles3980000016823660000034091000000202327600000( a ) Real Estate95110700000( b ) Others6178100000( c ) Pulp and Paper (Refer Note 3)3814400000( d ) Textiles109700000105212900000601227000001653356000000-1897900000012290000000-42764000000-12436000000431600000-30724000000358953000000734700000645200000688000000135000000-367500000017600000285000009170000059900000-259000000002102600000-3164000000133044000008665400000000119310000007472300000000001025000000001258300000212390000000000000000000000285000003994000000-4414700000-587740000000000038600000020757900000146670000002420000022220000025168000000-3803000002986000000458090000004580900000799370000012574600000192500000338800000-71200000-98900000-121300000-239900000AuditedtrueS R B C & CO. 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