Interim report
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Ref. No.: ABSLAMCL/PS/83/2025-26 October 24, 2025 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Dalal Street, Mumbai - 400 001 Plot No. C/1, G Block, Scrip Code: 543374 Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 Symbol: ABSLAMC Dear Sir/ Ma’am, Sub: Outcome of Board Meeting pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’) We would like to inform you that the Board of Directors of Aditya Birla Sun Life AMC Limited (‘the Company’) at their Meeting held today i.e. Friday, October 24, 2025, have, inter-alia, approved the following: i) The Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2025, in terms of Regulation 33 of SEBI Listing Regulations. The copy of said Financial Results along with the Limited Review Report for the quarter and half year ended September 30, 2025 are enclosed as Annexure I. ii) Based on the recommendation of the Nomination, Remuneration and Compensation Committee (NRCC), approved the appointment of Mr. Prasad Kakkat as Head-HR and Administration, a Senior Management Personnel of the Company, w.e.f. November 1, 2025, in place of Mr. Hirak Bhattacharjee who relinquishes his position as Head-HR and Administration (Senior Management Personnel) of the Company w.e.f. close of business hours of October 31, 2025, on account of his transition to a leadership role within the Aditya Birla Capital Group. iii) Based on the recommendation of NRCC, approved the adoption of Aditya Birla Sun Life AMC Limited Employees Stock Option and Performance Stock Unit Scheme 2025 in terms of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, subject to the approval of the Shareholders of the Company and such other regulatory/statutory approvals as may be necessary. The details as required under Regulation 30 of SEBI Listing Regulations read with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed herewith as Annexure II and III. The Board Meeting commenced at 12:30 p.m. and concluded at 1:44 p.m. The above information is being uploaded on the Company’s website at https://mutualfund.adityabirlacapital.com. The above is for your information and dissemination. Thanking you. Yours sincerely, For Aditya Birla Sun Life AMC Limited Prateek Savla Company Secretary & Compliance Officer ACS 29500 Encl.: As above
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Annexure I S.R. BATLIBOI & Co. LLP Chartered Accountants 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (West) Mumbai • 400 028, India Tel :+912268198000 Independent Auditor's Review Report on the Quarte rly and Year to Date Unaudited Standa lone Financial Results of the Company Pursua nt to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulati ons, 2015, as amended Review Repor t to The Board of Directors Aditya Bir la Sun Life AMC Limited 1. We have reviewed the accompanying statement of unaudited standalon e financial results of Adity a Birla Sun Life AMC Limited (the "Company") for the quar ter ended Sept ember 30, 2025 and year to dal e from April 01, 2025 to September 30, 2025 (the "Statement") attached herewi th, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparat ion of the Statem ent in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting " prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsib ility is to express a conclus ion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountan ts of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of materia l 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. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principl es laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the info rmation required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Viren H. Mehta Partner Membership No.: 048749 uo1N: 2..sa4~ 7Li 9 BMNTT L 2.2..2.0 Mumbai October 24, 2025 S.R. B~tliboi & Co. LLP. a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. Office: 22, Camac Street. Block 'B', 3rd noor. Kolkata-700 016
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Aditya Birla Sun Life AMC Ltd. ADITVA BIRLA CAPITAL ASSET MANAGEMENT Aditya Birla Sun Life AMC Limited Standalone Financial Results for the Quarter and Half year ended 30th September , 2025 30th September , No Particulars 2025 Unaudit ed 1 Incom e Revenue from operations 458.41 Other income 44.83 Tota l Income 503.24 2 Expenses (a) Finance cost 1.27 (b) Employee benefit expense 90,74 (c) Fees and commission expense 14.49 (d) Depreciation and amortisation expense 10,52 (e) Other expense 67.24 Total Expenses 184.26 3 Profit Before Tax (1 - 2) 318.98 4 Tax Expenses Current tax 89.32 Short/(Excess) Provision for Current Tax related to Prior Years (Net) Deferred tax (15.04) Total Tax Expenses 74.28 5 Net Profit for the Period/Year 13 - 41 244.70 6 Other Comprehensive Income Items that wiU not be reclassified to profit or loss (a) Actuarial Gain/ (Loss) on retirement benefits 0.87 (b) Income tax relating to the ilems that will not be reclassified to profit and loss (0.22) 7 Total Comprehensive Income 245.35 8 Earnings per share of Face value Rs. 5 each (not annualised) (a) Basic Earnings per share - Rs. 8.48 (b) Diluted Earnings per share - Rs. 8.46 9 Paid-up Equity Share Capital (Face value of Rs. 5) 144.34 10 Other Equity See accompanying notes to the Frnanoal Results Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 {' In crore except per equity share data) Quarter ended Peri od ended Year ended 30th June, 30th September, 30th September , 30th September , 31st March, 2025 2024 2025 2024 2025 Unaudited Unaudited Unaudited Unaudited Audited 441 93 41764 90034 79811 1,659.09 117.56 9542 162 39 189.82 299.49 559.49 513.06 1,062.73 987.93 1,958.58 1.30 1.39 2.57 2.79 5.58 89.45 85.18 180.19 170.32 350.30 13.47 12.05 27,96 22.51 47.06 9.99 9.51 2051 18.39 38.72 73.22 70.84 140.46 137.38 278.26 187.43 178.97 371.69 351.39 719.92 372.06 334.09 691.04 636.54 1,238.66 80.29 73.03 16961 132.64 293.92 0.67 14.88 19.72 (0.16) 28.91 19.35 95.17 92.75 169.45 161.55 313.94 276.89 241.34 521.59 474.99 924.72 0.38 (1.70) 125 (1.55) (3.41) (0.10) 0.43 (032) 0.39 0.86 277.17 240.07 522.52 473.83 922.17 9.60 8.37 18.07 16.48 32.05 9.58 8.35 18.03 16 44 31.98 144.28 144.15 144.34 144.15 144.24 3,559.75 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Aditya Birla Sun Life AMC Ltd. Note 1: Standalone Statemen t of Asset and Liabilities as at 30th September, 2025 No Particulars I Particulars 1 Financ ial Assets (a) Cash and cash equivalents (b) Bank balances other than (a) above (c) Receivables (I) Trade receivables (d) Investments (e) Other Financial Assets Tota l Financ ial Assets 2 Non-Financial Assets (a) Current tax assets (net) (b) Property, Plant and Equipment (c) Intangible assets under developme nt (d) Capital work-in-progress (e) Other Intangible assets (f) Right of use Assets (g) Other non-Financial assets Total Non-Finan cial Asse ts TOTAL ASSETS (1+2) II LIAB ILITIES AND EQUITY LIABILITIES 1 Financial Liab ilities (l)Trade Payables (i) total outstanding dues of micro enterprises and small enterprises ADITVA BIRLA CAPITAL ASSET MANAGEMENT !' in crore) As at 30th September, 31st March, 2025 2025 Unaudited Audited 12.86 7.37 12.71 11.47 55.35 49.02 3,580.10 3,760.71 18.83 18.39 3,679.85 3,846.96 17.68 17.68 35.68 33.87 4.54 0.79 3.89 0.63 14.72 14.70 56.08 56.85 112.26 112.68 244.85 237.20 3,924.70 4,084.16 1.78 0.32 (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 83.00 64.65 (b) Lease Liabilities (c) Other Financial Liabilities Total Financial Liabiliti es 2 Non Financial Liabilities (a) Current tax liabilities (net) (b) Provisions (c) Deferred tax liabilities (net) (d) Other non-financia l liabilities Total Non-Financial Liabilities 3 Equity (a) Equity Share Capital (b) Other Equity Total Equity TOTAL LIABILITIES AND EQUITY (1 +2+3) Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +9122 4356 8110 / 8111 CIN- L65991MH1994PLC080811 66.43 66.90 52.58 87.62 203.79 219.49 20.46 2.46 56.04 51.00 80.57 80.72 25.79 26.50 182.86 160.68 144.34 144.24 3,393.71 3,559.75 3,538.05 3,703.99 3,924.7 0 4,084.16 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Aditya Birla Sun Life AMC Ltd. Note 2: Statement of Cash Flows for the period ended 30th September, 2025 Particulars Cash Flow from Operating activities Profit Before Tax Adjustments for: Depreciation and Amortisation Finance cost Profit on Sale of Investments (net) Fair valuation of investments Loss or (Profit) on Sale of Property, Plant & Equiptment (net) Share-based payments by the Company Interest on Fixed Deposits and Investments Rent variable adjustments Operating Profit before work ing capital changes (lncrease)/Decrease in Trade Receivables (lncrease)/Decrease in Other Financial Assets (lncrease)/Decrease in Other Non-Financial Assets lncrease/(Decrease) in Trade Payables lncrease /(Decrease) in Other Financial Liabilities lncrease/(Decrease) in Provisions lncrease/(Decrease) in Other Non-Financial Liabilities Cash generated from Operations Income Tax paid (net) Net cash generated from Operating activities Cash Flow from Investing activ ities Purchase of Property, Plant and Equipment and Intangible Assets Sale proceeds from Property, Plant and Equipment and Intangible Assets Interest on Fixed Deposits and Investments Purchase of Investment s Sale of Investments Net cash used in investing activities Cash Flow from Financ ing activities Final/Interim Dividend Paid during the period Lease Liability - Interest Portion Lease Liability - Principa l Portion Proceeds from issuance of Share Caoital Net cash used in financing activities Net lncrease/(Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at beginning of the year Cash and Cash Equivalents at end of the period ADITVA BIRLA CAPITAL ASSET MANAGEMENT (' in crore) For the period ended 30th September, 30th September, 2025 2024 Unaudited Unaudited 691.04 636.54 20.51 18.39 2.57 2.79 (36.67) (26.58) (94.27) (150.52) (0.01) (0.14) 1.57 5.27 (30.09) (11.47) (0.12) (0.03) 554.53 474.25 (6.33) (15.30) (3.89) (13.51) 2.00 (5.36) 19.81 8.63 (35.04) (22.13) 5.04 4.76 (1.97) 2.93 534.15 434.27 (151.92) (118.68) 382.23 315.59 (23.19) (15.96) 0.43 0.22 36.17 15.91 (2,195.13) (1,720.43) 2,505.35 1,800.26 323.63 80.00 (692.70) (388.94) (2.57) (2.79) (7.76) (6.91) 2.66 4.85 (700.37) (393.79) 5.49 1.80 7.37 10.36 12.86 12.16 Statement of cash flows have been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as specified in the Companies (Indian Accounting Standard) Rules , 2015. Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 Correspondence & Registered Office: One World Center, Tower 1, 17t h Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Aditya Birla Sun Life AMC Ltd. ADITVA BIRLA CAPITAL ASSET MANAGEMENT Note 3 The financial resulls have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounling Slandard 34 - Interim Financial Reporting, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Note 4 The Company is in the business of providing asset management services to Aditya Birla Sun Life Mutual Fund and portfolio management & advisory services to clients. The primary segment is identified as asset management services . As such, the Company's financial resulls are largely reflective of the asset managemenl business and accordingly there are no separate reportable segments as per Ind AS 108 - Operating Segment. Nole 5 The Company , during the quarter ended 30th September, 2025 has allotted 1,05,335 Equity Shares face value of ~ 5 each, fully paid up, on exercise of options by eligible grantees, in accordance with the Employee Stock Option Schemes approved by the Company. As at 30th September, 2025, there were application money received towards 12,236 Equity Shares of face value t 5 each, applied pending allotment. Note 6 During the period ended 30th September, 2025, the Company has paid a final dividend of Rs.24 per equity Shares (face value Rs.5 each) for the year ended March 31, 2025 as approved by its shareholders at the Annua l General Meeting held on 30th July, 2025 Note 7 The above resulls have been reviewed by the Audit Committee and approved by the Board of Directors of the Company, al their meeting held on October 24, 2025. The results have been subjected to limited review by the stalutory auditors of the Company. Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 For and on behalf of the Board of Directors of Aditya Birla Sun Life AMC Limited 1-i\,i~/- AJasub'..·t· ian • • Managing Direct and CEO DIN: 02928193 Place: Mumbai Date: October 24, 2025 Correspondence & Registered Office: One World Center, Tower 1, 17'h Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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S.R. BATLJBOJ & Co. LLP Chartered Accountants 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (West) Mumbai - 400 028, India Tel :+912268198000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20 15, as amended Review Report to The Board of Directors Aditya Birla Sun Life AMC Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Aditya Birla Sun Life AMC Limited (the "Holding Company") and its subsidiaries (the Holding Compa ny and its subsidiaries together referred to as "th e Group"), for the quarter ended September 30, 2025 and year to date from April 01, 2025 to September 30, 2025 (the "Statement") attached herew ith, being submitted by the Holding Company pursuant to the requi rements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulat ions, 2015, as amended (the "Listi ng Regulations"). 2. The Holding Company's Managem ent is responsible for the preparation of the Statement in accordance with the recognition and measurement pri nciples laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Compan ies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations . The Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusio n on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 , "Review of Interim 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 applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance wit h Standards on Aud iting and consequently does not enable us to obtain assurance that we would become aware of all significant mat ters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accorda nce with the Master Circular issued by th e Securi ties and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicab le. 4 . The Statement includes the results of the following wholly owned subsidiaries: a. Aditya Birla Sun Life AMC (Mauritius) Limited, Mauritius; b. Aditya Birla Sun Lif e Asset Management Company Pte . Ltd, Singapore; and c. Aditya Birla Sun Life Asset Management Company Limi ted, DIFC, Dubai. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 and 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordan ce with recognition and measurement princ iples laid down in the aforesa id Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles genera lly accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatem ent. 6. The accompanying Statement includes the unaudited interim financial results and other fin ancial information, in respect of three subsidiaries, whose unaudited interim financ ial results include total assets of Rs. 103.7 crore as at September 30, 2025, total reven ues of Rs. 5.7 crore and Rs. 14.3 crore, tota l net profit/Closs) after tax of Rs. (3.4) crore and Rs. (3 .2) cror e, total comp rehensive income of S.R. Batl10o1 & .Co. LLP. a Limited Liability Partnership with LLP Identity No. AA8·4294 • Reqd. Office: 22, Camac Street. Block 'B', 3rd Floor, Kolkata-700 0 16
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S.R. BArL1B01 & Co. LLP Chart ered Accountant s Rs. (3.4) crore and Rs. (3.2) crore, for the quarter ended September 30, 2025 and the period ended on that date respectively, and net cash inflow/ (outflow) of Rs. (3.2) crore for the period from April 01, 2025 to September 30, 2025, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on interim fina ncial results of these entities have been furnished to us by the Management and our conclusion on the Statement. in so far as it relates to the amounts and disclosures in respect of these subsidiaries is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above . 7. All of these subsidiaries are located outside India whose financial results and other financial information have been prepared in accordance with accounting principles general ly accepted in their respective countries and which have been audited by other auditors under genera lly accept ed auditing standards applicable in their respective countries. The Holding Company's management has converted the financial results of such subsidiaries located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have revi ewed these convers ion adjustments made by the Holding Company's management. Our conclus ion in so far as it relates to the balances and affairs of such subsidiaries located outside India is based on the report of other auditors and the conversion adjustments prepared by the managem ent of the Holding Company and reviewed by us. 8. Our conclusion on the Statement in respect of matt ers stated in paragraph 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Viren H. Mehta Partner Membership No.: 048749 Mumbai October 24, 2025
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Aditya Birla Sun Life AMC Ltd. Aditya Birl a Sun Life AMC Limit ed ADITVA BIRLA CAPITAL ASSET MANAGEMENT Consolidated Fina ncial Results for the Quarter and Half Year ended 30th September , 2025 Quarter ended 30th September, 30th June, No. Particulars 2025 2025 Unaudi ted Unaudited 1 Income Revenue from operations 461.32 447.39 Other income 45.15 117.88 Total Income 506.47 565.27 2 Expen ses (a) Finance cost 1.28 1.31 (b) Employee benefi t expense 95.09 92.63 (c) Fees and commission expense 14.49 13.47 (d) Depreciation and amortisation expense 10.84 10.27 (e) Other expense 69.17 75.31 Tota l Expenses (1+2) 190.87 192.99 3 Profit Before Tax (1 - 2) 315.60 372 .28 4 Tax Expenses Current tax 89.32 80.29 ShorV(Excess) Provision for Current Tax related to Prior Years (Net) Deferred tax (15.04) 14.88 Total Tax Expenses 74.28 95.17 5 Net Profit for the PeriodNea r 13 - 41 241.32 277.11 6 Other Comprehensive Income Items that will not be reclassified to profit or loss (a) Actuarial Gain/ (Loss) on retirement benefits 0.87 0.38 (b) Income tax relating to the items that will not be reclassified to profit a (0.22) (0.10) Items that will be reclassified to profit or loss (a) Exchange difference on translation of foreign currency operations 2.29 4.10 7 Total Comprehensive Income 244.26 281.49 8 Earnings per share of Face value Rs. 5 each (not annualised) (a) Basic Earnings per share - Rs. 8.36 9.60 (b) Diluted Earnings per share - Rs. 8.34 9.59 9 Paid-up Equity Share Capital (Face value of Rs. 5) 144.34 144,28 10 Other Equity See accompanying notes to the F,nanc,al Results Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 (~ in crore except per equit y share data) Period ended Year ended 30th Septembe r, 30th September, 30th September, 31st March , 2024 2025 2024 2025 Unaudited Unaudite d Unaudited Audited 424.21 908.71 810.83 1,684.78 95.84 163.03 190.65 301.04 520.05 1,071.74 1,001.48 1,985.82 1.40 2.59 2.83 5.66 89.41 187.72 178.62 365.19 12.05 27.96 22.51 47.06 9.79 21.11 18.92 39.81 72.31 144.48 139.00 283.56 184.96 383.86 361.88 741.28 335.09 687.88 639.60 1,244.54 73.03 169.61 132.64 293.92 0.67 19.72 (0.16) 28.91 19.35 92.75 169.45 161.55 313.94 242.34 518.43 478.05 930.60 (1.70) 1.25 (1.55) (3.41) 0.43 (0.32) 0.39 0.86 4.33 6.39 4.10 2.62 245.40 525.75 480.99 930.67 I 8.41 17.96 16.58 32.26 8.39 17,92 16.55 32.18 144.15 144.34 144.15 144.24 3,582.63 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Aditya Birla Sun Life AMC Ltd. Note 1: Consolidated Statement of Asset and Liabilities as at 30th September , 2025 No. Particulars I ASSETS 1 Financial Assets (a) Cash and cash equivalents (b) Bank balances other than (a) above (c) Receivables (I) Trade receivables (d) Investments ( e) Other Financial Assets Total Financial Assets 2 Non-Financia l Assets (a) Current tax assets (net) (b) Property, Plant and Equipment (c) Intangible assets under development (d) Capital work-in-progress (e) Other Intangible assets (f) Right of use Assets (g) Other non-Financial assets Tota l Non-Finan cial Assets TOTAL ASSETS (1+2) II LIABILITIES AND EQUITY LIABILITIES 1 Financial Liabilities (a) Payables (l)Trade Payables (i) total outstanding dues of micro enterprises and small enterprises (ii) total outstanding dues of creditors other than micro enterprises and small enterprises (b) Lease Liabilities (c) Other Financial Liabilities Total Financial Liabil ities 2 Non Financ ial Liabilities (a) Current tax liabilities (net) (b) Provisions (c) Deferred tax liabilities (net) (d) Other non-financial liabilities Total Non-F inancial Liab ilities 3 Equ ity (a) Equity Share capital (b) Other Equity Tota l Equi ty TOTAL LIABILITIES AND EQUITY (1+2+3) Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 ADITVA BIRLA CAPITAL ASSET MANAGEMENT in crore As at 30th September, 31st March, 2025 2025 Unaudited Audited 48.23 43.68 65.54 59.73 59.36 57.87 3,511.08 3,691.69 19.20 18.75 3,703.41 3,871.72 17.68 17,68 35.85 33.99 4.54 0.79 3.89 0.63 14.72 14.70 58.37 57.99 116.38 116.93 251.43 242.71 3,954.84 4,114.43 1.78 0.32 82.44 67.79 68.75 68.06 54.04 89.99 207.01 226.16 20.46 2.46 56.64 51.53 80.57 80.72 26.01 26.69 183.68 161.40 144.34 144.24 3,419.81 3,582.63 3,564.15 3,726.87 3,954.84 4,114.43 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupit er Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Aditya Birla Sun Life AMC Ltd. ADITVA BIRLA CAPITAL ASSET MANAGEMENT Note 2 : Consolid ated Statement of Cash Flows for the period ended 30th September, 2025 l ., f in crore Particulars For the oeriod ended 30th September, 30th September, 2025 2024 Unaudited Unaudited Cash Flow from Operating activities Profit Before Tax 687.88 639.60 Adjustments for: Depreciation and Amort isation 21.11 18.92 Finance cost 2.59 2.83 Profit on Sale of Investments (net) (36.67) (26.58) Exchange differences on trans lating the financial statements of a foreign operation 6.39 4.10 Loss or (Profit) on Sale of Property , Plant and Equipment (net) (0.01) (0.14) Fair valuation of investments (94.27) (150.52) Share-based payments by the Company 1.57 5.31 Interest on Fixed Deposits and Investments (30.74) (12.27) Rent variable adjustments (0.12) (0.03) Operating Profit before working capital changes 557.73 481.22 (lncrease)/Decrease in Trade Receivables (148) (16.20) (lncrease)/Decrease in Other Financial Assets (846) (17.07) (lncrease)/Decrease in Other Non-Financial Assets 2.13 (6.70) lncrease/(Decrease) in Trade Payab les 16.11 9.36 lncreas e/(Decrease) in Other Financial Liabilities (35.95) (22.39) lncrease/(Decrease) in Provisions 5.11 4.92 lncrease/(Decrease) in Other Non-Financial Liabilities 0.57 2.94 Cash generated from Operations 535.76 436.08 Income Tax paid (net) (151.92) (118.68) Net cash generated from Operating activities 383.84 317.40 Cash Flow from Investing activ ities Purchase of Property, Plant and Equipment and Intangible Assets (23.28) (16.03) Sale proceeds from Property, Plant and Equipment and Intangible Assets 0.43 0.22 Interest on Fixed Deposits and Investments 34.29 16.69 Purchase of Investments (2,195.13) (1 ,720.43) Sale of Investments 2,505.35 1,800.26 Net cash used in investing activities 321.66 80.71 Cash Flow from Financing activities Final/Interim Dividend Paid during the period (692.70) (388.94) Lease Liability - Interest portion (2.59) (2.83) Lease Liability - Principal portion (8.32) (7.42) Proceeds from issuance of Share Capital 2.66 4.84 Net cash used in financing activities (700.95) (394.35) Net lncrease/( Decrease) in Cash and Cash Equivalents 4.55 3.76 Cash and Cash Equivalents at beginning of the year 43.68 39.10 Cash and Cash Equivalents at end of the period 48.23 42.86 Statement of cash flows have been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as spec ified in the Companies (Indian Accounting Standard) Rules, 2015. \\ life C;,~ ,...~--- 4,,,_ Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 'b ;- '-~ "';;;: r ' (') ai f " 1 bai \ ,:-. (<) ( \VI ) 3 ~-\.. j)f· ,.' ........ _ J../ <.::t ' ) Correspondence & Registered Office: One World Cent er, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati 8apa t Marg, Elphin sto ne Road, Mumba i, Maharashtr a - 400 013
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Aditya Birla Sun Life AMC Ltd. ADITVA BIRLA CAPITAL ASSET MANAGEMENT Note 3 The financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting, nolified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other acccunling principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. as amended Note 4 The Group is in the business of providing asset management services to Aditya Birla Sun Life Mutual Fund and portlolio management & advisory services to clients The primary segment is identified as asset management services. As such, the Groups's financial results are largely reflective of the asset management business and aCCO<dingly there are no separate reportable segments as per Ind AS 108 - Operating Segment Note 5 The Company, during the quarter ended 30th September, 2025 has allotted 1,05,335 Equity Shares face value of , 5 each, fully paid up, on exercise of options by eligible grantees, in acccrdance with the Employee Stoel< Option Schemes approved by the Company. As at 30th September. 2025, there were application money received towards 12,236 Equity Shares of face value , 5 each, applied pending allotment. Note 6 During the period ended 30th September, 2025, the Company has paid a final dividend of Rs.24 per equity Shares (face value Rs 5 each) for the year ended March 31, 2025 as approved by its shareholders at the Annual General Meeting held on 30th July, 2025 Note 7 The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company, at their meeting held on October 24, 2025. The results have been subjected to limited review by the statutory auditors of the Company. Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 For and on behalf of the Board of Directors of Aditya Blrla Sun Life AMC Limited Managing Dire tor and CEO DIN: 02928193 Place: Mumbai Date: October 24, 2025 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013
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Annexure II A Particulars Mr. Hirak Bhattacharjee Mr. Prasad Kakkat Reason for change viz. appointment/re-appointment/ resignation, removal, death or otherwise Mr. Hirak Bhattacharjee relinquishes his position as Head-HR and Administration (Senior Management Personnel) of the Company on account of his transition to a leadership role within the Aditya Birla Capital Group. Appointment of Mr. Prasad Kakkat as Head - HR and Administration , a Senior Management Personnel of the Company. Date of appointment/ re- appointment/cessation (as applicable) & terms of appointment/re-appointment Effective from close of business hours of October 31, 2025. November 1, 2025 Brief Profile Not Applicable Mr. Prasad Kakkat has over 24 years of work experience in the Human Resource function and has been associated with Aditya Birla Capital for the past 14 years. Mr. Kakkat is currently handling the role of Head - Corporate HR & Talent Staffing at Aditya Birla Capital Ltd for the past 2 years and prior to that he was associated with Aditya Birla Sun Life Insurance for 12 years. Before joining the Aditya Birla Group, he has been associated with organisations like V-Guard Industries Ltd., Hindustan Coca-Cola Beverages Pvt. Ltd. and Samsung India Electronics Pvt. Ltd. Mr. Kakkat holds a Post Graduate Diploma in Personnel Management from National Institute of Personnel Management and a bachelor’s degree in commerce. Disclosure of relationship between Directors (in case of appointment of a Director) Not Applicable Not Applicable Aditya Birla Sun Life AMC Ltd. Aditya Birla Sun life AMC limit ed Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 https://m utua lf und.adityabirlacapital.com abslamc.comp liance@adityabirlacapital.com ADITVA BIRLA CAPITAL ASSET MANAGEMENT Correspondence & Regist ered Office: One World Center, Tower 1, 17'" Floor, Jupiter Mill Compound, 841, Senapati 8apat Marg, Elphinstone Road, Mumbai, Maharashtra - 4 00 013 CIN- L65991MH1994PLC080811
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Annexure II B To, The Board of Directors The Managing Director & CEO Aditya Birla Sun Life AMC Limited Dear Sir/Madam, Sub: Resignation October 23, 2025 I would be relinquishing my position of Head-HR and Administration of Aditya Birla Sun Life AMC Limited with effect from the close of business hours of October 31, 2025 on account of my transition to a new role within the Aditya Birla Capital Group. I take this opportunity to convey my sincere thanks to the Board Members and the Management of the Company for their support and co-operation extended during my tenure with the Company. I am sure the Company will continue to grow and create shareholder value. Best wishes,
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Annexure III Sr. No Particulars Details a) Brief details of options granted Not Applicable as the Aditya Birla Sun Life AMC Limited Employees Stock Option and Performance Stock Unit Scheme 2025 (‘ABSLAMC Scheme 2025’ or ‘Scheme’) is subject to approval of the Shareholders as well as in-principle approval by the recognised Stock Exchanges i.e. National Stock Exchange of India Limited and BSE Limited. Any grant under the Scheme will be made only after receiving the above approvals. b) Whether the scheme is in terms of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (if applicable) Yes, the proposed Scheme is in terms of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021. c) Total number of shares covered by these options 57,73,438 Equity Shares of face value of ₹ 5/- each of the Company, in aggregate towards grant of Stock Options and Performance Stock Units (PSU’s). d) Pricing formula ‘Exercise price for Stock Options ’ shall be the latest available closing price of the Equity Shares of the Company, on the recognised Stock Exchange on which the Shares are listed and having the highest trading volume in the Shares, of the date immediately prior to the date of Meeting of the Nomination , Remuneration and Compensation Committee (‘NRCC’) at which the Stock Options are granted. ‘Exercise price for PSUs ’ shall be the face value of the Equity Shares of the Company. e) Options vested Not Applicable f) Time within which option may be exercised The Stock Options and PSUs granted shall be exercised within a maximum period of 5 (five) years from the date of vesting of the respective Stock Options and PSUs or such other period as may be determined (and communicated to the Grantee) by NRCC from time to time subject to Applicable Laws. g) Options exercised Not Applicable h) Money realized by exercise of options i) Total number of shares arising as a result of exercise of option j) Options lapsed k) Variation of terms of options l) Brief details of significant terms ABSLAMC Scheme 2025 contemplates the grant of Stock Options and PSUs to the employees of the Company and that of Subsidiary Companies (Present and Future, if any). The Stock Options and PSUs to be granted under ABSLAMC Scheme 2025 shall vest not earlier than completion of 1 (one) year and not later than 5 (five) years from the date of grant. ABSLAMC Scheme 2025 shall be implemented and administered directly by the Company. m) Subsequent changes or cancellation or exercise of such options Not Applicable n) Diluted earnings per share pursuant to issue of equity shares on exercise of options Not Applicable Aditya Birla Sun Life AMC Ltd. Aditya Birla Sun life AMC limit ed Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 https://m utua lf und.adityabirlacapital.com abslamc.comp liance@adityabirlacapital.com ADITVA BIRLA CAPITAL ASSET MANAGEMENT Correspondence & Regist ered Office: One World Center, Tower 1, 17'" Floor, Jupiter Mill Compound, 841, Senapati 8apat Marg, Elphinstone Road, Mumbai, Maharashtra - 4 00 013 CIN- L65991MH1994PLC080811