5357552026-04-012026-06-305357552026-06-305357552026-04-012026-06-30in-capmkt:OtherExpenses1Member5357552026-04-012026-06-30in-capmkt:OtherExpenses2Member5357552026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15357552026-06-30Statement15357552026-04-012026-06-30Statement15357552026-06-30StatementDynamic1I1Statement15357552026-06-30StatementDynamic1I2Statement15357552026-06-30StatementDynamic1I3Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares535755ABFRLNAINE647O01011Aditya Birla Fashion and Retail LimitedMain BoardEquity2026-04-012027-03-312026-08-082026-08-04INRCroresQuarterlyFirst quarterSingle segmentNA2026-08-0813:00:002026-08-0814:55:00Not applicabletrue1falseNot Applicable2026-04-012026-06-30UnauditedStandalone15580700000385800000159665000006969000005271900000140760000023229000009003000002699200000432170000017620500000-16540000000-16540000000-590500000-5905000000-10635000000000-10635000004300000-10592000001220540000010-0.87-0.8700-0.87-0.870-0.0769-0.08561. 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 August 08, 2026. <br /> <br /> 3. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited year-to-date figures upto December 31, 2025. <br /> 4. The limited review 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 Statutory Auditors of the Company. <br /> <br /> 5. 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 /> 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 /> Particulars Quarter ended June 30, 2026 <br /> Allotment [Non-Trust Route] Nil <br /> Allotment [by way of transfer from ESOP Trust] 26,267* <br /> *Transferred on April 15, 2026 but exercised in last Financial Year. <br /> <br /> 7. The Board of Directors of the Company at its meeting held on February 5, 2026 had approved the amalgamation of Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, wholly owned subsidiaries of the Company, with the Company. <br /> The Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) pronounced its order approving the Scheme of Amalgamation (“Scheme”) on July 2, 2026 and the certified copy of the order was received on July 9, 2026. The said order has been filed with the Registrar of Companies, Mumbai on July 10, 2026 and all conditions precedent to the effectiveness of the Scheme were satisfied. <br /> The Scheme provided for an Appointed Date of April 1, 2026. Effective Date of the Scheme is August 1, 2026, being first day of the month following the month in which all conditions precedent were satisfied. <br /> The Company has given effect to the amalgamation of Jaypore E-Commerce Private Limited with the Company in the Standalone financial results, using the pooling of interests method as specified by Appendix C to Ind AS 103, Business combination of entity under common control. Pursuant to the amalgamation, the comparative balances for the quarters ended June 30, 2025 and March 31, 2026 and year ended March 31, 2026 have been restated in the standalone financial results. <br /> <br /> 8. Acquisition of additional stake in subsidiary: lndivinity Clothing Retail Private Limited ["ICRPL"], a subsidiary, approved a Rights Issue of 3,65,19,197 Equity Shares aggregating to 175 crore. The Company paid the subscription money to ICRPL. Consequent to the payment and allotment on May 20, 2026, on post money basis, the Company holds 89.29% stake (hitherto 85.54%) in ICRPL. <br /> <br /> *Company has excess Liquid investment and cash over its debt1. Debt service coverage ratio = Earnings before interest* and tax / (Finance cost* + Principal repayment of borrowings )2. Interest service coverage ratio = Earnings before interest* and tax / Finance cost*Rent Expense469200000Other Expenses3852500000Re-measurement gains/ (losses) on defined benefit plans58000005800000150000004300000Preferential Issues2025-01-15237875000002026-06-30trueICRA LimitedfalseNot ApplicableNo CommentsNo CommentsRajeev AgrawalCompany Secretary and Compliance OfficerMumbai2026-08-08Prepayment 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.-118500000000118500000000Investment 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)-6000000000060000000000General corporate purposes-5937500000059375000000