5000402026-07-012026-09-305000402026-09-305000402026-03-315000402026-04-012026-09-305000402026-07-012026-09-30in-capmkt:OtherExpenses1Member5000402026-04-012026-09-30in-capmkt:OtherExpenses1Member5000402026-09-30OtherNoncurrentFinancialAssetsDomain15000402026-09-30OtherNoncurrentAssetsDomain15000402026-09-30OtherCurrentFinancialAssetsDomain15000402026-09-30OtherCurrentAssetsDomain15000402026-09-30OtherNoncurrentFinancialLiabilitiesDomain15000402026-09-30OtherNoncurrentLiabilitiesDomain15000402026-09-30OtherNoncurrentLiabilitiesDomain25000402026-09-30OtherCurrentFinancialLiabilitiesDomain15000402026-09-30OtherCurrentFinancialLiabilitiesDomain25000402026-09-30OtherCurrentLiabilitiesDomain15000402026-07-012026-09-30in-capmkt:ReportableSegments1Member5000402026-07-012026-09-30in-capmkt:ReportableSegments2Member5000402026-07-012026-09-30in-capmkt:ReportableSegments3Member5000402026-07-012026-09-30in-capmkt:ReportableSegments4Member5000402026-04-012026-09-30in-capmkt:ReportableSegments1Member5000402026-04-012026-09-30in-capmkt:ReportableSegments2Member5000402026-04-012026-09-30in-capmkt:ReportableSegments3Member5000402026-04-012026-09-30in-capmkt:ReportableSegments4Member5000402026-07-012026-09-30in-capmkt:ReportableSegments1Member5000402026-07-012026-09-30in-capmkt:ReportableSegments2Member5000402026-07-012026-09-30in-capmkt:ReportableSegments3Member5000402026-07-012026-09-30in-capmkt:ReportableSegments4Member5000402026-04-012026-09-30in-capmkt:ReportableSegments1Member5000402026-04-012026-09-30in-capmkt:ReportableSegments2Member5000402026-04-012026-09-30in-capmkt:ReportableSegments3Member5000402026-04-012026-09-30in-capmkt:ReportableSegments4Member5000402026-07-012026-09-30in-capmkt:ReportableSegments1Member5000402026-09-30in-capmkt:ReportableSegments1Member5000402026-07-012026-09-30in-capmkt:ReportableSegments2Member5000402026-09-30in-capmkt:ReportableSegments2Member5000402026-07-012026-09-30in-capmkt:ReportableSegments3Member5000402026-09-30in-capmkt:ReportableSegments3Member5000402026-07-012026-09-30in-capmkt:ReportableSegments4Member5000402026-09-30in-capmkt:ReportableSegments4Member5000402026-07-012026-09-30in-capmkt:ReportableSegments1Member5000402026-09-30in-capmkt:ReportableSegments1Member5000402026-07-012026-09-30in-capmkt:ReportableSegments2Member5000402026-09-30in-capmkt:ReportableSegments2Member5000402026-07-012026-09-30in-capmkt:ReportableSegments3Member5000402026-09-30in-capmkt:ReportableSegments3Member5000402026-07-012026-09-30in-capmkt:ReportableSegments4Member5000402026-09-30in-capmkt:ReportableSegments4Member5000402026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15000402026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500040ABRELNOTLISTEDINE055A01016Aditya Birla Real Estate LimitedMain BoardEquity2026-04-012027-03-312026-10-262026-10-15INRCroresQuarterlySecond quarterMulti segment2026-10-2612:00:002026-10-2612:40:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated82503000003583000008608600000524100000001500000591500000019980000082240000068562000001752400000017524000001111000001937000003048000000144760000084879000007340000007753900000-145000009187000000938000009280800000858500000060200000086788000006020000001116900000107.517.517069.7977.5177.30.00790.00060Notes : <br /> <br /> 1 The above consolidated unaudited 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 six months ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board at its meeting held on October 26, 2026. <br /> <br /> 2 The Holding Company has disclosed exceptional items pertaining to: <br /> <br /> 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. 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. No contribution was required towards working capital during the quarter and six months ended September 30, 2026. <br /> <br /> 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 (including Rs. 11.29 Cr pertaining to continued operations) 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. <br /> <br /> 3 Pursuant to the approval of the Board of Directors of the Holding Company at its meeting held on March 31, 2025, the Holding Company executed a Business Transfer Agreement (BTA) with ITC Limited for the sale and transfer of its Pulp and Paper undertaking operated under the name “Century Pulp and Paper”. Consequently, the Pulp and Paper Business has been classified as a discontinued operation and the financial results for the comparative periods, including the quarter ended June 30, 2026, the quarter and six months ended September 30, 2025, and the year ended March 31, 2026, have been presented accordingly. <br /> <br /> During the quarter ended September 30, 2026, the Holding company completed the transfer of the Pulp and Paper Business on a going concern basis in accordance with the BTA for a consideration of Rs.3,476 crore and recognized a gain on disposal of Rs.868.12 crore, which has been disclosed under Exceptional Item. The related adjustments and tax effects arising from the transaction have been recognized and disclosed under Discontinued Operations. <br /> <br /> <br /> The financial performance of discontinued business as follows - <br /> (Rs. in Crores) <br /> Particulars Quarter Ended Six Months Ended Year Ended <br /> 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 <br /> (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) <br /> <br /> Total Income 268.10 779.75 821.37 1,047.85 1,500.13 3,103.97 <br /> Total Expenses 287.52 737.07 735.02 1,024.59 1,389.64 2,896.48 <br /> Profit / Loss) before tax before exceptional items (19.42) 42.68 86.35 23.26 110.49 207.49 <br /> Exceptional item of discontinued operations (Net Charge) 868.12 - - 868.12 - (29.89) <br /> Total Tax expenses (73.38) (10.24) (30.69) (83.62) (42.02) 10.97 <br /> Net profit for the period 775.32 32.44 55.66 807.76 68.47 188.57 <br /> <br /> <br /> Net Cash flows attributable to discontinued operations as follows <br /> (Rs. In Crs) <br /> Particulars Six Month Ended <br /> 30 September 2026 Six Month Ended <br /> 30 September 2025 <br /> Net Cash flow from / (used in) Operating Activities 77.21 12.36 <br /> Net Cash flows from / (used in) Investing Activities 3.86 (85.16) <br /> Net Cash flows from / (used in) Financing Activities (81.12) 72.40 <br /> Net Decrease From Discontinued Operations (0.05) (0.39) <br /> <br /> 4 The Holding Company has recognized profit from transfer of property, plant and equipment related to the Textile business, Nil for the quarter and six months ended September 30, 2026 (Quarter ended June 30, 2026: Nil; Quarter ended September 30, 2025: Rs.2.52 crore and six months ended September 30, 2025: Rs. 20.26 crore; Year ended March 31, 2026: Rs.46.30 crore). <br /> <br /> 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. During the quarter ended June 30, 2026, 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 September 30, 2026, no stock options (ESOP's) have been granted, however, 73,030 ESOPs have been exercised. <br /> <br /> During the quarter, the board of directors in its meeting held on 13th August 2026 has proposed to implement the ABREL ESOP Scheme 2026 covering 8,29,000 stock options that will be made available to eligible employees of the companies & subsidiaries and eligible directors under the proposed scheme subject to shareholder's approval. <br /> <br /> 6 Other income includes interest on income tax refund pertaining to earlier years amounting to Rs. 0.49 crore for the quarter and six months ended September 30, 2026 (Quarter ended June 30, 2026: Nil; Quarter and six months ended September 30, 2025: Rs.5.44 crore; Year ended March 31, 2026: Rs.5.44 crore). <br /> <br /> 7 The Textile business was classified and disclosed as discontinued operation and all the plant and machinery have been disposed off. During the period the Holding Company has executed a long term lease agreement for the factory building with Group Company, generating income, accordingly the respective other assets and liabilities are moved to other segments from textiles. <br /> <br /> In view of this along with the divestment of the 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 /> <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 /> 8 During the 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 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. <br /> <br /> 9 As the Group has incurred losses for the quarter ended September 30, 2025 and June 30, 2026, six months ended September 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. <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated101388000005270000001066580000060653000000-96000001189400000258300000373300000185290000097296000009362000000936200000210400000-66000000144400000079180000089138000008362000008077600000-2830000088411000004979000009339000000819950000064160000086974000006416000001116900000101.11.172.9372.7274.0373.820.00790.00040.0524Other expenditures822400000Other expenditures185290000062173000002466000007233300000081000000125000000057525000000016935000007446000000629730000020150000027735500000113517300000171056000005561000001166570000029150000000208500000034327400000014960800000162805500000001905410000001116900000446009000004571780000050940000046227200000258912000000001487800000273790000001614000003370000003117000000306911000001042140000024700000691520000069399000001925100000192864000009255940000017769000000011362270000000144313800000190541000000Others1693500000Other non-current assets201500000Others2085000000Other current assets14960800000Other financial liabilities1487800000Non-current tax liabilities (net of advance tax)423500000Other non-current liabilities2693500000Lease liabilities114400000Other financial liabilities1810700000Other current liabilities92559400000( a ) Real Estate8099300000( b ) Others145200000( c ) Pulp and Paper2668300000( d ) Textiles0( a ) Real Estate9819200000( b ) Others307100000( c ) Pulp and Paper10349100000( d ) Textiles01091280000020475400000180000031000001091100000020472300000( a ) Real Estate1518000000( b ) Others108100000( c ) Pulp and Paper8487000000( d ) Textiles900000( a ) Real Estate881800000( b ) Others214300000( c ) Pulp and Paper8913800000( d ) Textiles010114000000100099000000258300000-111800000-70100000102258000009821700000( a ) Real Estate141327200000( b ) Others2011200000( c ) Pulp and Paper0( d ) Textiles014333840000047202600000190541000000( a ) Real Estate97513200000( b ) Others6045200000( c ) Pulp and Paper0( d ) Textiles010355840000040755400000144313800000275900000-1361600000-2212000000-4572400000004804200000-861930000015995000000392330000003733000000-4129000000-22055000000-196000001986000006790000016600000001901000002326000001081000000-6155400000-521920000000011177000000-63369000000000000024800000699800000000000000000704830000000001986000002077000000329948000002567780000000000027290000001123400000030488300000-10940000028220000012320000000-116000000-20502200000-11613000000-11613000001257460000011413300000(i) Items that will not be reclassified to profit or loss110100000110100000(i) Items that will not be reclassified to profit or loss582500000582500000163000008460000093800000497900000