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unitRef="INR">1116900000</in-capmkt:PaidUpValueOfEquityShareCapital><in-capmkt:FaceValueOfEquityShareCapital contextRef="OneD" decimals="INF" unitRef="INRPerShare">10</in-capmkt:FaceValueOfEquityShareCapital><in-capmkt:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-6.41</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-6.41</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.93</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">2.93</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-3.48</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">-3.48</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DebtEquityRatio contextRef="OneD" decimals="INF" unitRef="pure">0.0157</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes :										 &lt;br /&gt; 
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1	The above consolidated unaudited financial results of Aditya Birla Real Estate Limited (formerly known as Century Textiles &amp; Industries Limited) ("the Holding Company"), subsidiaries and its Joint Ventures ("the group") for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board at its meeting held on August 13, 2026. &lt;br /&gt; 
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2	The Holding Company has disclosed exceptional items pertaining to:	 &lt;br /&gt; 
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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. 2.50 Cr during the quarter ended March 31, 2026 and Rs. 13.50 Cr for the year ended March 31, 2026 towards JV's working capital requirements, which has been fully impaired and recognised as an exceptional item.	 &lt;br /&gt; 
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b	During the previous year, the Group had assessed the financial implications of New Labour Code changes and accordingly recognised an incremental gratuity and leave liability of Rs. 41.18 Cr for the year ended March 31, 2026. Considering that the impact arising out of enactment of the new legislation was an event of a non-recurring nature, the Group had presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the statement of profit and loss for the year ended March 31, 2026.	 &lt;br /&gt; 
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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. &lt;br /&gt; 
The Holding Company has satisfied the conditions precedent and completed the transaction on August 01, 2026 and the accounting thereof will be recognised in the subsequent quarter in accordance with the BTA.	 &lt;br /&gt; 
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4	The Holding Company has recognized profit arising from transfer of property, plant and equipment of Textile business, Nil for the quarter ended June 30, 2026, Nil for the quarter ended March 31, 2026, Rs 46.30 Cr. (net of impairment) for the year ended March 31, 2026 and Rs. 17.74 Cr. for the quarter ended June 30, 2025 which has been disclosed under “Discontinued Operations” in the financial results.	 &lt;br /&gt; 
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5	During the year ended March 31, 2026, the Nomination and Remuneration Committee (“Committee”) of the Board of Directors of the Holding Company had granted 8,772 Stock Options (ESOP's) under the CTIL Employee Stock Option Scheme 2023 (‘the Scheme’) and 50,864 ESOPs were exercised. No stock options (ESOP's) has been granted, however, 2,06,039 ESOPs have been exercised and 80,749 treasury shares have been sold in open market during the quarter ended June 30, 2026.	 &lt;br /&gt; 
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6	The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the unaudited published year-to-date figures upto December 31, 2025 which were subjected to limited review.	 &lt;br /&gt; 
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7	In view of discontinuation of its textile business operations and proposed divestment of its paper &amp; 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:	 &lt;br /&gt; 
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	(a) "Real Estate" includes Residential projects, Leased properties and Investment properties of the Holding Company.	 &lt;br /&gt; 
	(b) "Others" include Viscose Filament Yarn &amp; Tyre Yarn (Rayon), Salt works and Chemicals.				 &lt;br /&gt; 
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8	During the quarter and year ended March 31, 2026, the Holding Company had 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 and utilization of MAT credit entitlement the Holding Company was of the view that from tax year 2026-27, the Holding Company will opt new tax regime. Accordingly, the Holding Company had reversed the net deferred tax liability of Rs.123.76 crores on account of lower tax rate, by recognizing the same under tax expense of continuing and discontinued operations in the results.	 &lt;br /&gt; 
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9	As the Group has incurred losses for the quarter ended June 30, 2026, the quarter ended June 30, 2025, and the year ended March 31, 2026, the impact of potential equity shares is anti-dilutive. Accordingly, diluted earnings per share is the same as basic earnings per share for the respective periods.	 &lt;br /&gt; 
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