Interim report
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Aditya Birla Lifestyle Brands Limited Corporate Office: Kh No. 118/110/1, Building 2, Divyashree Technopolis, Yemalur Main Rd, off HAL Airport Road, Bengaluru- 560037 Registered Office: Piramal Agastya Corporate Park, Building ‘A’, 4th and 5th Floor, Unit No. 401, 403, 501, 502, L.B.S. Road, Kurla, Mumbai - 400 070 Website: www.ablbl.in E-mail: cs@ablbl.adityabirla.com Tel.: +91 86529 05000 CIN: L46410MH2024PLC423195 October 31, 2026 BSE Limited Scrip code: 544403 National Stock Exchange of India Limited Symbol: ABLBL Sub.: Outcome of the Board Meeting of the Company Ref.: 1. Regulation 30, 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”); 2. Prior intimation of Board Meeting dated October 27, 2026 Dear Sir/ Madam, Pursuant to the above-referred Listing Regulations, kindly note that the Board of Directors of the Company at its meeting held today i.e., Saturday, October 31, 2026, inter alia has considered and approved the Unaudited Standalone and Consolidated Financial Results along with Limited Review Report for the quarter and half year ended September 30, 2026. In this connection, we are pleased to enclose the following: a. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 (“Financial Results”). b. Limited Review Report for the quarter and half year ended September 30, 2026. The meeting commenced at 11:30 a.m. and concluded at 12:35 p.m. The Trading Window for dealing in Company’s securities shall remain closed until 48 hours from this announcement. The above is being made available on the Company’s website i.e., www.ablbl.in . Thanking you. Yours Sincerely, For Aditya Birla Lifestyle Brands Limited Rameez Shaikh Company Secretary & Compliance Officer A24939 Encl.: As above
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ADITYA BIRLA 11 •-!ulJ I'•: ·,I ADITYA Bll~LA UFESlYLE BRANDS LIMrTEO STATfMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR TiiE QUARTER AND SIX MONTiiS ENDED SEPTEMBER 30, 2026 ~ in Clore sr. I Quarter ended Six months ended Year ended Partia,lars September 30, June 30, September 30, September 30, September 30, March 31, No. 2026 2026 2025 2026 2025 2026 (Unaudited) I {Unaudited) I unaudited I (Unaudited) (Unaudited) {Audited) I Revenue from operations 2,279.70 2,048.86 2,037.19 4,328.56 3,877.66 8,373.14 II Other income 29.31 17.65 20.97 46.96 43.43 84.04 Ill Total inoome (I+ II) 2,309.01 2,066.51 2,058.16 4,37S.52 3,921.09 8,457.18 IV Expenses I (a) Cost of materials consumed 311.40 316.64 279.16 628.04 564.69 1,163.16 (b) Purchase of stock-in-trade 782.68 483.79 724.52 1,266.47 1,278.02 2,531.66 (c) Changes In Inventories of finished goods, work-in-(101.99) 14.45 (127.26) (87.54) (265.54) (205.41) procress and stock-In-trade (d) Employee benefits expense 228.25 237.49 211.24 46S.74 438.56 896.42 (e) Finance costs 94.16 81.21 9S.82 17S.37 178.60 3S5.94 (f) Depreciation and amortisation expense 221.56 202.07 207.29 423.63 378.19 788.09 (g) Rent expense 1S9.34 192.54 150.03 351.88 340.48 753.78 (h) Other expenses 546.45 496.54 487.11 1,042.99 949.25 1,945.11 Total expenses 2,241.85 2,024.73 2,027.91 4,266.58 3,862.25 8,228.7S V Profit/ (loss) before exceptional Items and tax (Ill• IV) 67.16 41.78 30.25 108.94 58.84 228.43 VI Excectlonal items . . . . . (48.97 VII Profit/ (loss) before tax (V + VI) 67.16 41.78 30.25 108.94 58.84 179.46 VIII Income tax expense (a) Current tax 20.40 14.44 5.60 34.84 11.48 20.63 (b) Deferred tax (3.40) (3.86) 2.03 (7.26) 3.34 24.23 IX Net profit/ (loss) after tax (VII -VIII) 50.16 31.20 22.62 81.36 44.02 134.60 X Other comprehensive income Items that will not be reclassified to profit or loss (a) Re-measurement gains/ (losses) on defined benefit 3.51 (4.79) (0.01) (1.28) (3.69) 1.28 plans Income tax effect on above (0.89) 1.21 0.32 0.93 (0.32) Total other comprehensive Income 2.62 (3.58) (0.01) (0.96) (2.76) 0.96 XI Total comprehensive Income !IX+ XI 52.78 27.62 22.61 80.40 41.26 135.56 XII Paid•up equity share capital 1,220.52 1,220.52 1,220.29 1,220.52 1,220.29 1,220.52 (Face value of" 10/· each) XIII other equity 172.59 XIV Earnings per equity share (of~ 10/· each) (not annualised for quarters) Earnings per share (a) Basic(") 0.41 0.26 0.19 0.67 0.36 l.ll (bl Diluted ("I 0.41 0.26 0.19 0.67 0.36 1.11
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Stangalone Statement of Assets and Liabilities as at September 30, 2026 "in Crore I Asat As at Partirulars September 30, March 31, 2026 2026 (Unaudited) (Audited) A ASSETS I Non-current assets (a) Property, plant and equipment 646.27 610.S8 (b) Cclpital work-in-progress 40.86 42.S7 (c) Right-of-use assets 1,954.19 1,n4.20 (d)Goodwill 627.67 627.67 {el Other intangible assets 415.36 437.80 (f) Financial assets (i) Investment in a subsidiary S5.00 SS.00 (ii) loans 0.08 0.16 (iii) Security deposits 234.30 190.18 (iv) Other financial assets 71.19 109.97 (g) Deferred tax assets (net) 112.93 105.35 (h) Current tax assets (Non-Current) 50.15 30.55 I) Other non-current assets 4S.95 48.98 Total -Non-current assets 4,2S3.95 4,033.01 II Current assets (a) Inventories 2,475.42 2,319.62 (b) Financial assets (i) Current Investments 223.04 (ii) Loans 6.86 S.99 (Iii) Security deposits 82.57 110.77 (iv) Trade receivables 1,452.34 1,171.54 (v) Cash and cash equivalents 39.32 88.98 (vi) Bank balance other than cash and cash equivalents 0.93 (vi) Other financial assets 119.05 105.21 'cl Other current assets 802.39 676.14 Total -Current auets 5,201.92 4,478.25 TOTAL· ASSETS 9,455.87 8 511.26 B EQUITY AND LIABILITIES I Equity (a) Equity share capital 1,220.52 1,220.52 (bl Other eaultv 192.41 172.59 Total· Equity 1,412.93 1,393.11 II Non-current llabilitles (a) Financial liabilities (i) Borrowings S00.22 500.08 (ii) tease liabilities 1,655.76 1,555.97 (iii) Deposits 234.64 247.06 (Iv) Other financial liabilities 577.01 570.46 (b) Provisions 21.38 21.91 'cl Other non-current liabilities 17.69 19.56 Total -Non-curttnt liabilities 3 006.70 2,91S.04 Ill Current liabilities (a) Ffnancial liabilities {ii Borrowings 639.47 219.49 (ii) lease liabilities 629.73 628.43 (iii) Trade payables (a) Total outstanding dues or micro enterprises and small enterprises 111.08 94.26 {b) Total outstanding dues or creditors other than miao enterprises and small enterprises 2,426.55 2,141.85 (iv) Deposits 283.34 264.49 (v) Otherfinancial liabilities 163.69 170.01 (bl Provisions 136.07 141.81 cl Other cu~rent ria • • 646.31 S42.77 Total -cu • arter--~ ~.~ I 5,036.24 I 4,203.11 .# ,e, ~N ACC. ~"i'c-_' //.._\~$~, I I TOT"' ,,,,,. ~~..,\;;;o UABIUT1ES ".? '-.0.-' ,..,,., '\"tt\'h I 9,455.87 8,511.26 I "S • \'?.. \ 11~1 .... (UC.,, \all \ - ,~ ... ~§ I ~~,\..., ~\.~,t, ~~ ~ . ,.._ ~ ... ~ C\: 7 ti1.:,_. Jo4026E I •c/!>r;f:i<t<\ ..... q J - "' Pune "'
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II Ill IV Notes Standalone Statement of Cash Flows for six months ended September 30, 2026 Partlculars Cash flows from operating activities Profit before tax Adjustments for. Depreciation and amortisation expense Finance costs Gain on termination of right-of-use assets Loss/(Gain) on sale of property, plant and equipment Share-based payment Interest income Net gain on sale of current Investments Net unrealised exchange (gain)/ loss Interest income from financial assets at amortised cost Provision/(write back) for doubtful debts, deposits and advances Bad debts written off Operating profit before working capital changes Changes In wor1dng capital: (Increase)/ decrease in trade receivables (Increase)/ decrease In Inventories (Increase)/ decrease in other assets Increase/ (decrease) in trade payables Increase/ (decrease) in provisions Increase/ (decrease) in other liabilities Cash generated from/ (used) In operations Income taxes paid (net of refund) Net cash flow from/ (used) In operating activities Cash flows from investing activities Purchase of property, plant and equipment and Intangible assets Investment In a subsidiary Proceeds from sale of property, plant and equipment (Purchase)/proceeds from redemption of current investments (net) Interest received Net cash flow from/ (used) In Investing activities Cash flows from financing activities Proceeds from issue of equity shares Proceeds/ (repayments) from current borrowings (net) Repayment of non-current borrowings Repayment of lease liabilities Interest on lease liabilities Interest paid Dividend paid Net cash flow from/ (used) In financing activities Net (decrease)/lncrease in c.ish and cash equivalents (I+ II+ Ill) Cash and cash equivalents at the beginning of the year Cash ;md cash equivalents at the end of the period 1 The above standalone financial results have been prepared In accordance with Indian Accounting Standards (Ind AS) -34 "Int under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 20 2 The above standalone financial results, as reviewed and recommended by the Audit Committee, has been approved by the October 31, 2026. 3 The limited review as required under Regulations 33 and S2 (read with regulations 63) of the Securities and Exchange Board Disclosure Requirements) Regulations, 2015 has been completed by the statutory auditors of the Company. 4 The Company is primarily engaged in the business of manufacturing and trading of branded apparels (Garments and accessorie 'Operating Segments', constitutes a single operating and reporting segment. Six months ended September 30, 2026 (Unaudited) 108.941 423.63 175.37 (17.77) (0.06) (13.75) (5.12) (1.92) 8.10 (19.40) 0.13 658.15 (280.72) (155.80) (143.42) 301.33 6.52 61.23 447.29 54.44) 392.85 (136.10) 1.76 (221.121 5.17 350.29 420.31 (0.33) (323.93) (82.09) (45.73) 60.45 92.22 (49.66) 88.98 "In Crore Six months ended September 30, 2025 (Unaudited) S8.84 378.19 178.60 (2.72) 0.18 (8.56) (8.23) (3.10) 16.10 (21.08) (0.81) 0.47 587.88 (37.39) (312.44) (130.29) 250.29 4.03 48.21 313.87 33.46 280.41 (110.70) (14.00) 1.46 {4.18) 8.23 119.20 0.54 318.51 (1.04) (246.54) (85.29) (47.67) 61.50) 99.71 52.99 152.70 5 ESOP Share Allotment; Pursuant to various Employees Stock Option Schemes, following Equity Shares of"' 10/-each were allotted/ transferred to the option grantees: Particulars Allotment By way of transfer from ESOP Trust p,Ksuant to Special Purpose Employee Stock Option Scheme Quarter ended September 30, She Months ended September 30, 2026 2026 31,825 31,825
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Additional disclosures as per Regulation 63 read with Regulation 52(4) of Securities and EJcchange Board of India (Li.sting Obligations and Disclosure Requirements) 6 Regulations, 2015: Quarter ended Six months ended September 30, June 30, September 30, September 30, Particulars 2026 2026 2025 2026 (Unaudited} (Unaudited) (Unaudited) (Unaudited) Debt service coverage ratio (times)1 2.96 2.39 1.87 2.70 Interest service coverage ratio (times)1 2.96 2.41 L89 2.71 Net profit/ (loss) after tax (" in Cron!) S0.16 31.20 22.62 81.36 Earnings per share (not annualised) •Basic(") 0.41 0.26 0.19 0.67 • Diluted ("I 0~411 0.26 0.19 0.67 Sad debts to Account receivable ratio (timcs)3 0.00 Debtors turnover (times) (annuafised) 4 6.80 6.83 6.17 6.60 Inventory turnover (times) (annualised)' 3.74 3.47 3.47 3.61 Operating margin (%)6 7.08% 6.00% 6.19" 6.57% Net profit margin I")' 2.20% 1.S2" Ll1% 1.88% Debt equity ratio (times)1 0.50 0.47 051 o.so Outstanding redeemable preference shares • Quantity (Nos) 5,55,000 5,55.000 5,55,000 S,SS,000 -Value(" in Crore) 0.55 o.ss 05S 0.55 Net worth I" In Crorc) 1,412.93 1,422.38 1,324.25 1,412.93 Current ratio (times)' 1.18 1.23 1.08 1.18 Long term debt to working capital (times)'0 0.3S 0.36 0.33 0.35 Current liability ratio (times)11 0.77 0.74 0.85 0.77 Total debts to total assets times)12 0.15 0.15 0.16 0.1S Ratios have been computed .is follows: 1. 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• 3. Bad debts to Account receivable ratio= Bad debts/ Average of opening and closing Accounts receivables 4. Debtors turnover (annualised) a Revenue from Operations for the period/ Average of opening and closing Trade Receivables S. Inventory turnover (annualised) " Revenue from Operations for the period/ Average of opening and closing Inventories 6. Operating margin = Earnings before interest and tax / Revenue from Operations 7. Net profit margin= Profit After Tax/ Revenue from Operntions 8. Oebt equity ratio =Debt/ Equity September 30, 2025 (Unaudited) 1.87 1.89 44.02 0.36 0.36 0.00 S.76 3.43 6.12% 1.14% 0.51 S,SS,000 o.ss 1,324.25 1.08 0.33 0.85 0.16 Debt= Borrowings (excluding Lease liabilities accounted as per Ind AS 116) -Cash and Bank Balance (includes fixed deposits) Liquid Investments Equity= Equity share capital+ Other equity (excluding impact of Ind AS 116) 9. Current ratio= Current Assets/ Current Liabilities (excluding Lease Liabilities accounted as per Ind AS 116) 10. Long term debt to working capital= long term debt/ Net working capital long term debt" Non current borrowings+ Current maturity or long term borrowings YNrended March 31, 2026 (Audited) 0.49 2.43 134.60 1.11 1.11 0.00 6.71 3.78 6.39% 1.61% 0.35 S,SS,000 0.55 1,393.11 1.25 0.45 0.72 0.11 Net working capital= Inventory+ Trade receivable+ Cash and Bank balances+ Other Assets• Trade payables -Other liabilities (excluding impact of Ind AS 116 & current borrowings) 11. Current llabllity ratio= Current liabilities (excluding Lease Liabilities accounte_d as per Ind AS 116) / Tola! liabilities (excluding Lease Liabilities accounted as per Ind AS 116) 12. Total debts to tolal assets= Total Debts/ Total Assets Total Debts= Non current borrowings+ Current borrowines Total assets= Non-current assets (excluding right of use assets accounted as per Ind AS 116) + Current assets • Finance cost/ interest comprises of Interest expense on borrowings and excludes Interest expense on lease liabilities and interest charge on fair value of financial Instruments. 13. The Company is not required to maintain Debenture Redemption Reserve as Non Convertible Debentures are privately placed debentures. The Company Is also not required to maintain Capital Redemption Reserve as the preference shares are not to be redeemed during the financial year. 14. The Sector specific equivalent ratios are not appficable to the Company. Place: Mumbai Date : October 31, 2026 Aditya Bina Lifestyle Brands Limited Registered Office: Plramal Aga.stya corporate Parll, Building 'A', 4th and 5th Floor, Urut No. 401,403, S01, 502, LB.S. Road, Kurla, Mumbai· 400 070 ON: 1A6410MH2024PLC42319S E-mail: cs@lablbl.adltyabirla.com Tel: (+91) 86529 OSOOO I Website: www.ablbl.in
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Price Waterhouse & Co Chartered Accountants LLP To The Board of Directors Aditya Birla Lifestyle Brands Limited Piramal Agastya Bldg 'A' 401, 403, 501, 502 LBS Road, Kurla, Mumbai, Maharashtra, India -400070 Review Report 1. We have reviewed the standalone unaudited financial results of Aditya Birla Lifestyle Brands Limited (the "Company") for the quarter ended September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026, and the Statement of Assets and Liabilities as on that date and the Statement of Cash Flows for the half-year ended on that date which are included in the accompanying 'Statement of Unaudited Standalone Financial Results for the quarter and six months ended September 30, 2026', the 'Standalone Statement of Assets and Liabilities as at September 30, 2026' and the 'Standalone Statement of Cash Flows for six months ended September 30, 2026', together with notes thereon (the "Standalone Financial Results"). The Standalone Financial Results has been prepared by the Company pursuant to Regulation 33 and Regulation 52 read ·with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Standalone Financial Results, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Standalone Financial Results based on our review. 3. We conducted our review of the Standalone Financial Results in accordance with the Standard on Review Engagements (SRE) 2410 "Review ofinterim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Standalone Financial Results is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Price Waterhouse & Co Chartered Accountants LLP, 7th Floor, Tower A -Wing 1, Business Bay, Airport Road, Yerwada Pune -411 006 T: +91 (20) 69050558 Registered office and Head ofhco: Plot No. 56 & 57. Block ON. Sector-V. Salt Lake, Kolkata -700 091 Price Waterhouse & Co. (a Partnership Firm) converted into Price Waterhouse & Co Chartered Accountanls LLP (a limited liability Partnership with LLP identity no: LLPIN AAC-4362) with effect from July 7. 2014. Post lls conversion to Price Waterhouse & Co Chartered Accountants LLP, Its ICAI registration number is 304026E/E300009 (ICAI registration number before conversion was 304026E)
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Price Waterhouse & Co Chartered Accountants LLP + Based on our review conducted as above, nothing has cometo our attention that causes us to believe that the Stan¢l.alone Financial Results has not beeri prepared in all material respects in accordance with the .recognition and measurement principles laid dow'h in the afotesaid lndianAccounting Standard arid other accounting principles generally accepted in India and has nqt disclosed the information required to be disclosed in terms of Regulation 33 and Regulation.52 read with Regulation 63 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, .or that it con ta ins any material misstatement. • • • Place: Pune Date: October 31, 2026 For Price Waterhouse & Cb Chartered Accountants LLP Firm Registration Number: 304026E/E-300009 Neeraj Sharma Partner · Membership Nuni.b¢r: 108391 UDIN: 26108391WZDVPD8463
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AOITYA BIIIU. 11 •·iH111 '':• 1 AOITYA BIRlA LIFESTYLE BRANDS LIMITED STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ANO S1X MONTHS £NDEt> SEPTEMBER 30, 2026 "in Crore Quarter ended Slx months ended Year ended Sr. Particulars September 30, June 30, September 30, September 30, Sepwnber 30, March 31, No. 2026 2026 202S 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Revenue from operations 2,265.61 2,045.74 2,037.90 4,311.35 3,878.48 8,395.81 II Other income 29.81 18.46 2Ll2 48.27 43.65 85.05 Ill Total Income (I+ II) 2,295.42 2,064.20 2,059.02 4,359.62 3,922.13 8,480.86 IV Expenses (a) Cost of materlals consumed 277.00 299.31 266.08 576.31 S42.08 1,on.s5 (b) Purchase of stock-in-trade 782.70 483.79 724.S2 1,266.49 1,278.02 2,531.66 (c) Changes in inventories of finished goods, work-In-(101.88) 13.74 (129.42) (88.14) (270.60) (209.85) progress and stock-in-trade (d) Employee benefits expense 238.17 248.62 220.33 486.79 454.88 941.33 (e) Finance costs 96.10 83.25 97.83 179.35 182.80 364.44 (f) Depreciation and amortisation expense 223.61 204.12 208.95 427.73 381.46 795.39 (g) Rent expense 159.34 192.54 150.03 351.88 340.48 753.78 (h) Olher expenses 549.95 499.66 489.63 1,049.61 953.77 1,957.33 Total expenses 2,224.99 2,025.03 2,027.95 4,250.02 3,862.89 8,211.63 V Profit/ {loss) before e11ceptional items and tax (Ill -IV} 70.43 39.17 31.07 109.60 59.24 269.23 VI Excepllonal Items ----(49.03) VII Profit/ (loss) before tax (V + VI) 70.43 39.17 31.07 109.60 59.24 220.20 VIII Income tax expense (a) Current lax 20.43 14.44 5.60 34.87 11.48 22.18 (b) Deferred tax (3.05) (4.29) 2.03 (7.34) 0.26 26.97 IX Net profit/ (loss) after tax (VII -VIII) 53.05 29.02 23.44 82.07 47.50 171.05 X Other comprehensive Income Items that will not be reclassifil!d to profit or loss (a) Re-measurement gains/ (losses) on defined benefit 3.69 (4.80) (0.02) (1.11) {3.73) 1.28 plans Income tax effect on above (0.92) 1.21 0.00 0.29 0.93 (0.32) Total other comprehensive Income 2.77 (3.59) (0.02) (0.82) (2.80) 0.96 XI Total comprehensive Income {IX+ Xl 55.82 25.43 23.42 8L25 44.70 172.01 XII Paid-up equity share capital 1,220.S2 1,220.52 1,220.29 1,220.52 1,220.29 1,220.52 (Face value of a: 10/-each) XIII Other equity 191.66 XIV Earnings per equity share (of a: 10/· each) (not annualised for quarters) Earnings per share (al Basic (1') 0.44 0.24 0.19 0.68 0.39 1.41 (b) DIiuted l"I 0.44 0.24 0.19 0.68 0.39 1.41
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Consolidated Statement of Assets and Uabllltles as at September 30, 2026 ~ in Crore Asat Asat Particulars September 30, March 31, 2026 2026 (Unaudited) (Audited) A ASSETS I Non-current assets (a) Property, plant and equipment 804.09 768.43 (b) Capital work-in-progress 41.42 4S.99 (cl Right-of-use assets 1,954.98 1,ns.01 (d)Goodwlll 627.67 627.67 (e) Other Intangible assets 415.49 437.95 (f) Financial assets (I) loans 0.08 0.16 (ii) Security deposits 234.62 190.44 (iii) Other financial assets 72.44 111.77 (g) Deferred tax assets (net) 110.25 102.62 (hi Current tax assets (Non-Current) 50.46 29.20 (ii Other non-current assets 46.00 49.13 Total• Non-current assets 4,357.50 4,138.37 II Current assets (a) Inventories 2,499.36 2,348.53 (bl Financial assets (ii Current Investments 228.97 16.34 (ii) loans 6.86 6.00 (iii) Security deposits 82.59 110.80 (iv) Trade receivables 1,459.50 1,198.10 (v) Cash and cash equivalents 41.36 90.96 (vi) Bank balance other than cash and cash equivalents 2.03 0.55 (vii) Other financial assets 128.73 128.22 le) Other current assets 806.93 682.18 Total • Current assets S 256.33 4,581.68 TOTAL· ASSETS 9,613.83 8,720.05 B EQUITY AND LIABILITIES I Equity {a) Equity share capital 1,220.52 1,220.52 'b) Other equity 212.28 191.66 Total· Equltv 1,432.80 1,412.18 II Non-current liabilities (al Financial liabllltles (ii Borrowings 560.BS 580.96 (ii) lease liabilities l,6SS.77 1,S55.98 (iii) Deposits 234.64 247.06 (iv) Other financial liabllltles 577.01 570.46 (bl Provisions 2253 22.95 lcl Other non-current liabilities 28.14 30.24 Total -Non-current liabllltles 3,078.94 3 007.65 Ill Current liabilities {a) Financial lfabilltlcs (i) Borrowings 677.17 252.73 (ii) lease liabilities 629.73 628.43 (iii) Trade payables (a) Total outstanding dues of micro enterprises and small enterprises 114.32 99.23 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,442.8.5 2,189.00 (iv) Deposits 283.34 264.49 M Other financial fiabilities 169.19 177.38 (bl Provisions 137.77 143.50 (cl Other current liabilities 647.72 545.46 Total -Current llab • 5.102.09 4,300.22 ~,. Chartera ~ ~ TOTAL•~u • ,. ~.,..,.~, //,<.,.,_,,,.. ~,e.~ 9 613.83 8no.os f/_,'Y'/~\,,'< ..,<' "\ o,._ '\ 1:::;r ~ I "f' \ ,4:';) I I ~~I ~\}~~ , l-- ~ ~ ~ Q ~ ~ ~ ~ ,~J~ ~ )\, (:,t:,~ ... *-',av~~ a>w,. Jo4026E IE-~ (\:<\ ·""q J - .....__¥ Pone;
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Consolldated Statement of cash Flows for six months ended September 30, 2026 ~ in Ctore I Asat Asat Particulars September 30, September 30, 2026 2025 (Unaudited) (Unaudited) I Cash flows from operating activities Profit before tax 109.60 59.24 Adjustments for: Depredation and amortisation expense 427.73 381.46 Finance costs 179.35 182.80 Gain on termination of right-of-use assets (17.77) (2.72) loss/(Gain) on sale of property, pl.Int and equipment (0.07} 0.18 Share-ba5ed payment (13.75) (8.56} Interest Income (5.28} (8.31) Net gain on sale of current investments (2.51) (3.13} Net unrealised exchange (gain}/ loss 7.58 16.10 Interest income from financial assets at amortised cost (19.40) (21.08) Provision/(write back) for doubtful debts, deposits and advances 0.13 (0.81) Bad debts written off 0.47 Operating profit before working capital changes 665.61 595.64 Changes in working capital: ' (Increase)/ decrease in trade receivables (261.32} (45.08) (Increase}/ decrease In Inventories (150.83) (334.80) (Increase)/ decrease In other assets (128.49} (131.27} Increase/ (decrease) in trade payables 269.27 273.73 Increase/ (decrease) in provisions 6.78 4.53 Increase/ (decrease) in other liabilities 59.01 145.741 Cash generated from/ (used) in operations 460.03 317.01 Income taxes paid (net of refund) 156.14 (33.53' Net cash flow from/ (used) In operating activities 403.89 283.48 II Cash flows from investing activities Purchase of property, plant and equipment (138.63} (124.75) Proceeds from sale of property, plant and equipment 2.05 1.46 (Purchase)/proceeds from redemption of current investments (net) (210.12) (8.17) Interest received 5.25 8.25 Net cash flow from/ (used) In Investing activities 1341.451 (123.21 Ill Cash flows from financing activities Proceeds from Issue of equity shares -O.S4 Proceeds/ (repayments) from current borrowings (net) 420.42 324.16 Repayment of non-current borrowines (16.28) (1.04) Repayment of lease liabilities (323.91) (246.54) lnteresl on lease liabilities (82.09) (85.29) Interest paid (49.73) (51.87) Dividend paid 160.45) . Net cash flow from/ (used) in financing activities 1112.oil (60.04: IV Net (dec.rease)/lncrease in cash and cash equivalents (I+ II+ Ill) (49.60} 100.23 Cash and cash equivalents at the beginning of the year 90.96 53.06 Cash and cash equivalents at the end of the year 41.36 153.29
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Notes 1 The above consolidated 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. 2 The above consolidated financial results, as reviewed and recommended by the Audit Committee, has been approved by the Board of Directors at its meeting held on October 31, 2026. 3 The limited review as required under Regulation 33 of the securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the statuto,v auditors of the Group. 4 The Group is primarily engaged in the business of manufacturing and trading of branded apparels (Garments and accessories), whith in the terms of Ind AS 108 'Operating Segments', constitutes a single operating and reporting segment 5 ESOP Share Allotment: Pursuant to various Employees Stock Option Schemes. following Equity Shares of~ 10/-each were allotted/ transferred to the option grantees: Particulars Quarter ended September 30, Six Months ended September 30, 2026 2026 Allotment By way of transfer from ESOP Trust pursuant to Special 31,825 31,825 Purpose Employee Stock Option Scheme Place: Mumbai O.1te : October 31, 2026 Aditya Birla lifestyle Brands Limited Registered Office: Plramal Agastya Corporate Park, Building 'A', 4th and 5th Floor, Unit No. 401,403,501,502, LB.5. Road, Kurla, Mumbai· 400 070 CIN: l46410MH2024PLC423195 E-mall: cs@ablbl.adltyablrla.com Tel: {+91) 86529 05000 I Website: www.ablbl.ln Ma~ Director
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Price Waterhouse & Co Chartered Accountants LLP Review Report To The Board of Directors Aditya Birla Lifestyle Brands Limited Piramal Agastya Bldg 'A' 401, 403, 501, 502 LBS Road, Kurla, Mumbai, Maharashtra, India -400070. 1. We ha\"e reviewed the consolidated unaudited financial results of Aditya Birla Lifestyle Brands Limited (the "Holding Company"), its subsidiary and a trust controlled by it (together referred to as the "Group"), (refer paragraph 5 below) for the quarter ended September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026 and the Consolidated Unaudited Statement of Assets and Liabilities as on that date and the Consolidated Unaudited Statement of Cash Flows for the half-year ended on that date which are included in the accompanying 'Statement of Unaudited Consolidated Financial Results for the quarter and six months ended September 30, 2026', the 'Consolidated Statement of Assets and Liabilities as at September 30, 2026' and the 'Consolidated Statement of Cash Flows for six months ended September 30, 2026', together \,;th notes thereon (the "Consolidated Financial Results"). The Consolidated Financial Results is being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Consolidated Financial Results , which is the responsibility of the Holding Company's Management and has been approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Consolidated Financial Results in accordance with the Standard on Review Engagements ('SRE') 2410 "Review oflnterim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and apply;ng analytical and other re\;ew procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. Price Waterhouse & Co Chartered Accountants LLP, 7th Floor, Tower A -Wing 1, Bu Pune -411 006 T: +91 (20) 69050558 Rogislcrod ofhco ond He3d offlco: Plol No. 56 & 57. Block ON, Seclor-V, Snit Lnke, Kolkoln • 700 091 Pnco W3lerhouso & Co. (n P3r1norsh,p Firm) converted inlo Pnce Waterhouse & Co Chnnored Accounlanls LLP (a Um,1ed lJnMily Pannersh1p w11h LLP 1denllty no: LLPIN AAC-4362) w,1h effocl lrom July 7, 2014. Posl ils conversion 10 Prico Wnlorhouse & Co Char1ered Accounlonts LLP. lls ICAI regIslrn1,on number Is 304026E/E300009 (ICAI rogISlr3llon number beloro conversion was 304026E)
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P~jce Waterhouse & Co Chartered Accountants LLP 5. The Consolidated Financial Results includes the res1.ilts of the folio,\'ing entities: ·~olding Cpmpany. Ac:JH:ya Birla Lifestyle ·B'rancfs Limited· Trust(;:ontrollcd by the.Holding Compa.rty Aditya Bi~la .Lifestyle ·B,.-imdsLunited Employees' Welfar¢ Trust. Su~sidiavy Compa1:1y ,A.ditya Bitla Garments Limited 6. ·Based on our·re\;-iew conducted.and procedures performed as-stat~d ip paragraphs 3 and 4 above, nothing has come to our attention that causes U.$ to believe that the ac<;ompanying • Statement has not been prepared in all mat~rial respects in accorda_nce with th~ recognition and nieasuremen:t principles la~d down in th!'! aforesaid Indian Ac~ounting Standard-and other accounting prirtcipleS,.gener~lly accepted in Indi~ and h~~ p.ot. dis dosed the information requh-ed. to be dfsclosed 1ntei;ms of J{egµlation 33 0£ tjie Listing Regulation~; 2015 including the manner i.n :which it is to b_e disclosed1. or that i:t contains • any material misstat~ment. • Place: Pune Da~e:. October 31, 2026 For Ptke Waterhouse & Co Chartere.dA1;:cJmp~ants LLP Firm Registration Numb.er: 304026f,/E--300009 ~0 .:NeerajSharrria 'Partner • Membei:ship.-Number: 108391 UDIN: 26108:j91IGUffiVG6140