Interim report
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Ref. No.: ABSLAMCL/PS/95/2026-27 October 21, 2026 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 the Board Meeting Pursuant to Regulations 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’), we hereby inform you that the Board of Directors of Aditya Birla Sun Life AMC Limited (‘the Company’) at their Meeting held today i.e. Wednesday, October 21, 2026, have, inter-alia, approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30, 2026. The copy of financial results along with Limited Review Reports for the quarter and half year ended September 30, 2026 are enclosed herewith and the same are being uploaded on the website of the Company i.e. https://mutualfund.adityabirlacapital.com. The Board Meeting commenced at 12:20 p.m. and concluded at 1:40 p.m. The above is for your information and dissemination please. 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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S.R. BATLIBOI & Co. LLP Chartered Account11nts 12th Floor, The Ruby 29 Senapati Bapat Marg Dadar (Wes t) Mumbai - 400 028, India Tel : +9122 6819 8000 Independent Auditor's Review Report on the Quarter ly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of t he SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Adltya Birla Sun Life AMC Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Aditya Birla Sun Life AMC Limited (the "Company'') for the quarter ended Seotember 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the "Statement") attached herewith, 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 preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reoorting" pri:scribed under Section 133 of the Companies Act, 2013 as amendi:d, 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 responsibility is to express a conclusion 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 Audito r of the Entity" issued by the Institute of Chartered Accountants of India. This standard require s th~t 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 informat ion consists of m~king inquiries, primar ily of persons responsible for financial and accounting matters, and ~pplying analytical and other review procedures. A review is substantially less in scope than an audit conduct ed 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 mi:asurement principles 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 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 materia l misstatement. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E30000 5 \ \_jvv~ per Viren H. Mehta Partner Membershi p No.: 048749 Mumbai October 21, 2026 S.R. 8dtlil>(1i & c,,. LLP, cS lif'llih:d LloUillly Pc,rl11t!rs11iµ witt· LLP ld;m '.ity l',,o. AAB·4294 Regd. Office : zz, Camac St reet. tsloc.: ·1:r, 3rd t lo:>r, Kolkata·700 Olb
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Aditya Birla Sun Life AMC Ltd. Ad itya Birla Sun Life AMC Limited ADITVA BIRLA CAPITAL - ASSET MANAGEMENT Standalone Financial Results for the Quarter and Half year ended 30th September, 2026 Quarter ended 30th September, 30th June, No Particulars 2026 2026 Unaudited Unaudited 1 Income Revenue from operaHons 476.19 455.52 Other income 42.15 162.20 Total Income 518.34 617.72 2 Expenses (a) Finance cost 1.11 1.10 (b) Employee benefit expense 120.52 111.80 (c) Fees and commission expense 14.24 13.70 (d) Depreciation and amortisation expense 12.71 12.43 ( e) Other expense 70.71 71.16 Total Expenses 219.29 210.19 3 Profit Before Exceptional Items and Tax (1 • 2) 299.05 407.53 4 Exceptional Items Statutory impact of new Labour Codes (Refer note 7) . 5 Profit Before Tax (3-4) 299.05 407.53 6 Tax Expenses Current tax 81.58 74.05 Short/(Excess) Provis10n for Current Tax related to Pnor Years (Net) (0.95) Deferred tax (5.79) 22.10 Total Tax Expenses 74.84 96.15 7 Net Profit for the Period /Year (5 - 6) 224.21 311.38 8 Other Comprehensive Income Items that will not be reclassified to profit or loss (a) Actuarial Gain/ (Loss) on retirement benefits (1.07) 1.43 (b) Income tax relating to the items that will not be reclassffied to profit a 0.27 (0.36) 9 Total Comprehensive Income 223.41 312.45 10 Earnings per share of Face value Rs. 5 each (not annualised) (a) Basic Earnings per share - Rs. 7.75 10.78 (b) Dih.Jted Earnings per share - Rs. 7.71 10.74 11 Paid-up Equity Share Capital (Face value of Rs. 5) 144.69 144.60 12 Other Equity See accompanying notes to the Financial Results Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 (f in crore except per equity share data) Period ended Year ended 30th September, 30th September, 30th September, 31st March, 2025 2026 2025 2026 Unaudited Unaudited Unaudited Audited 458.41 931.71 900.34 1,830.73 44,83 204.35 162.39 213.17 503.24 1,136.06 1,062.73 2,043.90 1.27 2.21 2.57 4.94 90.74 232.32 180.19 380.43 14.49 27.94 27.96 59.41 10.52 25.14 20.51 44.51 67.24 141.87 140.46 275.49 184.26 429.48 371.69 764.78 318.98 706.58 691.04 1,279.12 2.82 318.98 706.58 691.04 1,276.30 89.32 155.63 169.61 320.18 (0.95) (0.01) (15.04) 16.31 (0.16) (29.56) 74.28 170.99 169.45 290.61 244.70 535.59 521.59 985.69 0.87 0.36 1.25 0.84 (0.22) (0.09) (0.32) (0.21) 245.35 535.86 522.52 986.32 8.48 18.51 18.07 34.13 8.46 18.42 18.03 34.04 144.34 144.69 144.34 144.40 3,872.19 Correspondence & Registered Office: One World Center, Tower 1, 17'" 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 Statement of Asset and Liabilities as at September 30, 2026 No Particulars I Particulars 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-Financial 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 Total Non-Financial Assets TOTAL ASSETS (1+2) II LIABILITIES AND EQUITY LIABILITIES 1 Financial Liabilities (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 Liabilities 2 Non Financial Liabilities (a) Current tax liabilities (net) (b) Provisions (c) Deferred tax liabilities (net) (d) Other non-financial 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: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 ADITYA BIRLA CAPITAL ASSET MANAGEMENT (t' in crore) As at 30th Septembe r, 31st March, 2026 2026 Unaudited Audited 24.88 14.43 23.16 23.82 26.74 47.80 3,890.93 4,025.07 26.59 35.02 3,992.30 4,146.14 9.56 19.49 36.04 39.04 1.47 2.50 0.10 2.19 22.99 23.83 48.68 50.87 - 100.94 96.49 219.78 234.41 4,212.08 4,380.55 0.62 0.13 70.34 66.91 58.52 61.06 56.79 89.45 186.27 217.55 11.37 4.96 59.81 60.56 67.48 51.17 27.25 29.72 165.91 146.41 144.69 144.40 3,715.21 3,872.19 3,859.90 4,016.59 4,212.08 4,380.55 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 September 30, 2026 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 working 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 activities 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 Investments Sale of Investments Net cash used in investing activities Cash Flow from Financing activities Final/Interim Dividend Paid during the period Lease Liability - Interest Portion Lease Liability - Principal 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 (fin crore) For the period ended 30th September, 30th September, 2026 2025 Unaudited Unaudited 706.58 691.04 25.14 20.51 2.21 2.57 (24.81) (36.67) (135.04) (94.27) 0.04 (0.01) 13.04 1.57 (40.74) (30.09) (0.04) (0.12) 546.38 554.53 21.06 (6.33) 9.09 (3.89) (4.29) 2.00 3.91 19.81 (32.66) (35.04) (0.75) 5.04 (2.46) (1.97) 540.28 534.15 (138.42) (151.92) 401.86 382.23 (11.87) (23.19) 2.20 0.43 56.00 36.17 (1,950.65) (2,195.13) 2,229.41 2,505.35 325.09 323.63 (737.62) (692.70) (2.21) (2.57) (8.70) (7.76) 32.03 2.66 (716.50) (700.37) 10.45 5.49 14.43 7.37 24.88 12.86 Statement of cash flows have been prepared under the indirect method as set out in the Ind AS 7 "Statement of Cash Flows" as 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, 17,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. 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, 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 results are largely reflective of the asset management business and accordingly there are no separate reportable segments as per Ind AS 108 - Operating Segment. Note 5 The Company, during the quarter ended 30th September, 2026 has allotted 1,71,641 Equity Shares face value off 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, 2026, there were application money received towards 15,998 Equity Shares of face value f 5 each, applied pending allotment. Note 6 The Company has issued new 8,53,740 ESOPs at f1,017.50 and 1,93,728 PRSU at f 5.00 which was approved by Nomination, Remuneration & Compensation Committee held on 30th July, 2026. Note 7 The Government of India has implemented four new Labour Codes ("Codes"}, including the Code on Wages, 2019, with effect from November 21, 2025. The Company has assessed the incremental impact of these changes based on an actuarial valuation and has recognised a charge amounting to , 2.82 crores in the Statement of Profit and Loss for the year ended March 31, 2026 and reported it under "Exceptional Items". The Company has assessed its employee benefit obligations and is in compliance with the new Codes. It continues to recognise the benefits in accordance with the extant laws of the new Codes, Company's policy and applicable Indian accounting standards. The Government is in the process of notifying the related rules under the new Codes. The impact of these rules will be evaluated and accounted for in accordance with the applicable Indian accounting standards in the period in which they are notified and will be in compliance with the new Codes. Note 8 During the period ended 30th September, 2026, the Company has paid a final dividend of f25.50 per equity share (face value off 5 each} for the year ended March 31, 2026, as approved by its shareholders at the Annual General Meeting held on 29th July, 2026. Note 9 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 21, 2026. 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: +9122 4356 8110 / 8111 CIN- L65991MH1994PLC080811 For and on behalf of the Board of Directors of Aditya Birla Sun Life AMC Limited � i\·t· 1/ A. Balasubramani n Managing Director nd CEO DIN: 02928193 Place: Mumbai Date: October 21, 2026 Correspondence & Registered Office: One World Center, Tower 1, 17'h Floor, Jupi�er Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013 ADITVA BIRLA CAPITAL
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S.R. BATLIBOI & Co. LLP Chartered Accountants 12th f loor, The Ruby 29 Senapatl Bapat Marg Dadar ( West) Mumbai - 400 028, India Tel : +9122 6819 8000 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, 2015, 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 Company and its subsidiaries together referred to as "the Group") , for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the "Stat ement") attached herewith, being submitted by the Holding 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 Holding Company's Management is responsible for the preparation of the Statement 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 Holding Company's Board of Directors. Our responsibility is to express a conclusion 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 Informat ion 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 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. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement Includes the results of the following wholly owned subsidiaries: a. Adltya Birla Sun Life AMC (Mauritius) Limited, Mauritius; b. Aditya Birla Sun Life Asset Management Company Pte. Ltd, Singapore; c. Aditya Birla Sun Life Asset Management Company Limited, DIFC, Dubai; and d. Aditya Birla Sun Life AMC International (IFSC) Limited. 5. Based on our review conducte d 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 attent ion that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles 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 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 misstatement. 6. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of four subsidiaries, whose unaudited interim financial results include total assets of Rs. 115.4 crore as at September 30, 2026, total revenues of Rs. 10.2 crore and Rs. 19.6 crore, total net profit/(loss) after tax of Rs. (3.2) crore and Rs. (5.2) crore, total comprehensive income of Rs. (3.2) crore and Rs. (5.0) crore, for the quarter ended S.R. Batlll)ol & Co. LLP, • Limited lloblllly Partnership with LLP Identity No. AAB·4294 Reod. OfNce: 22, Cama<: Street. Block 'B', 3rd Floor, Ko1kala·'/OO 016
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S.R. BATLIBOI & Co. LLP Chartered Accountants September 30, 2026 and the period ended on that date respectively, and net cash inflow/(outflow) of Rs. (21.2) crore for the period from April 01, 2026 to September 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on interim financial 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 subsidiar ies is based solely on the report of such auditor s and procedures performed by us as stated in paragraph 3 above. 7. The subsidiaries located outside India whose financial results and other financial information have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been audited by othe r auditors under generally accepted auditing standards applicable in their re~pective countr ies. The Holding Company's management has converted the financial results of such subsidiaries located outside India from accounting principles generally accepted in their respective countr ies to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion in so far as it relat es to the balances and affairs of such subsidiaries located outside India is based on the report of other auditor s and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. 8. Our conclusion on the Statement in respect of matters stated in paragraph 6 and 7 above is not mod ified with respect to our reliance on the work done and the reports of the other auditors . For S.R. Batlibo i & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Viren H. Mehta Partner Membersh ip No.: 048749 Mumba i October 21, 2026
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Aditya Birla Sun Life AMC Ltd. ASSET MANAGEMENT Aditya Birfa Sun Life AMC Limited Consolidated Financial Results for the Quarter and Half Year ended 30th September, 2026 Quarter ended 30th September, 30th June, No. Particulars 2026 2026 Unaudited Unaudited 1 Income Revenue from operations 483.81 462.96 Othermcome 42.38 162.39 Total Income 526.19 625.35 2 Expenses (a) Finance cost 1.14 1.13 (b) Employee benefit expense 126.26 116.34 (c) Fees and commission expense 16.01 15.36 (d) Depreciation and amortisation expense 13.10 12.82 (e) Other expense 73.49 73.63 Total Expenses 230,00 219,28 3 Profit Before Exceptional Items and Tax (1 • 2) 296.19 406,07 4 Exceptional Items Statutory impact of new Labour Codes (Refer note 7) 5 Profit Before Tax (3-4) 296.19 406.07 6 Tax Expenses Current tax 81.95 74.46 ShorV(Excess) Provision for Current Tax related to Prior Years (Net) (0.95) Deferred tax (5.79) 22.12 Total Tax Expenses 75.21 96,58 7 Net Profit for the Period/Year (5 • 6) 220.98 309.49 8 Other Comprehensive Income Items that will not be redassified to profit or loss (a) Actuarial Gain/ (Loss) on retirement benefits (0.96) 1.49 (b) Income tax relating to the items that will not be reclassified to profit and 0.25 (0.38) loss Items that INill be reclassified to profit or loss (a) Exdlange difference on translation of foreign currency operations 2.21 (0.60) 9 Total Comprehensive Income 222.48 310.00 10 Earnings per share of Face value Rs. 5 each (not annualised) (a) Basic Earnings per share - Rs. 7.64 10.72 (b) Diluted Eamings per share - Rs. 7.60 10.67 11 Paid-up Equity Share Capital (Face value or Rs. 5) 144.69 144.60 12 Other Equity See accompanymg notes to the Fmanaal Results Aditya Birla Sun Life AMC Limited Tel: +91 22 4356 8000 I Fax: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 (fin crore except per equity share data) Period ended Year ended 30th September, 30th September, 30th September, 31st March, 2025 2026 2025 2026 Unaudited Unaudited Unaudited Audited 461.32 946.77 908.71 1,845.03 45.15 204.77 163.03 214.48 506.47 1,151.54 1,071.74 2,059.51 1.28 2.27 2.59 5.01 95.09 242.60 187.72 397.08 14.49 31.37 27.96 59.62 10.84 25.92 21.11 45.78 69.17 147.12 144.48 283.64 190.87 449,28 383.86 791.13 315.60 702.26 687.88 1,268.38 2.82 315.60 702.26 687.88 1,265.56 89.32 156.41 169.61 320.18 (0.95) (0.01) (15.04) 16.33 (0.16) (29.68) 74.28 171.79 169.45 290,49 241.32 530.47 518.43 975,07 0.87 0.53 1.25 0.84 (0.22) (0.13) (0.32) (0.21) 2.29 1.61 6.39 12.83 244.26 S32.48 525.75 988.53 8.36 18.33 17.96 33.76 8.34 18.25 17.92 33.68 144.34 144.69 144.34 144.40 3,897.26 Correspondence & Registered Office: One World Center, Tower 1, 17,h Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013 ADITVA BIRLA CAPITAL
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Aditya Birla Sun Life AMC Ltd. Note 1: Consolidated Statement of Asset and Liabilities as at 30th Septembe r, 2026 No. Particulars I ASSETS 1 Fin ancial 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-Financial 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 (I) Right of use Assets (g) Other non-Financial assets Total Non-Financial 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 Liabilities 2 Non Financial Liabil ities (a) Current tax liabilities (net) (b) Provisions (c) Deferred tax liabilities (net) (d) Other non-financial 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: +91 22 4356 8110 / 8111 CIN- L65991MH1994PLC080811 ADITVA BIRLA CAPITAL ASSET MANAGEMENT If In crorel As at 30th September, 31st March, 2026 2026 Unaudited Audited 48.08 58.40 85.14 80.62 35.41 54.62 3,812.01 3,946.15 26.02 24.07 4,006.66 4,163.86 9.56 19.49 36.44 39.24 1.47 2.50 0.10 2.19 22.99 23.83 50.46 53.32 114.76 111.00 235.78 251.57 4,242.44 4,415.43 0.62 0.13 72.72 70.24 60.51 63.73 59.21 92.50 193.06 226.60 11.63 4.96 61.21 61.21 67.38 51.04 27.56 29.96 167.78 147.17 144.69 144.40 3,736.91 3,897.26 3,881.60 4,041.66 4,242.44 4,415.43 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati 8apat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013 ' ' ' ~~ ' ' ' J J -~ '--,eo, a c-~~ 0 ~ ife .<1"'-'\ 'o "<
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Aditya Birla Sun Life AMC Ltd. ADITVA BIRLA CAPITAL ASSET MANAGEMENT Note 2 : Consolidated Statement of Cash Flows for the period ended 30th Septembe r, 2026 (� in crore) Particulars For the period ended 30th September, 30th September, 2026 2025 Unaudited Unaudited Cash Flow from Operating activities Profit Before Tax 702.26 687.88 Adjustments for: Depreciation and Amortisation 25.92 21.11 Finance cost 2.27 2.59 Profit on Sale of Investments (net) (24.81) (36.67) Exchange differences on translating the financial statements of a foreign operation 1.61 6.39 Loss or (Profit) on Sale of Property, Plant and Equipment (net) 0.04 (0.01) Fair valuation of investments (135.04) (94.27) Share-based payments by the Company 13.08 1.57 Interest on Fixed Deposits and Investments (41.12) (30. 74) Rent variable adjustments (0.04) (0.12) Operating Profit before working capital changes 544.17 557.73 (lncrease)/Decrease in Trade Receivables 19.21 (1.48) (lncrease)/Decrease in Other Financial Assets (6.46) (8.46) (lncrease)/Decrease in Other Non-Financial Assets (3.60) 2.13 lncrease/(Decrease) in Trade Payables 2.97 16.11 lncrease/(Decrease) in Other Financial Liabilities (33.28) (35.95) lncrease/(Decrease) in Provisions (0.00) 5.11 lncrease/(Decrease) in Other Non-Financial Liabilities (2.40) 0.57 Cash generated from Operations 520.61 535.76 Income Tax paid (net) (138.94) (151.92) Net cash generated from Operating activities 381.67 383.84 Cash Flow from Investing activities Purchase of Property, Plant and Equipment and Intangible Assets (12.12) (23.28) Sale proceeds from Property, Plant and Equipment and Intangible Assets 2.24 0.43 Interest on Fixed Deposits and Investments 56.38 34.29 Purchase of Investments (1,950.65) (2,195.13) Sale of Investments 2,229.41 2,505.35 Net cash used in investing activities 325.26 321.66 Cash Flow from Financing activities Final/Interim Dividend Paid during the period (737.62) (692.70) Lease Liability - Interest portion (2.27) (2.59) Lease Liability - Principal portion (9.41) (8.32) Proceeds from issuance of Share Capital 32.05 2.66 Net cash used in financing activities (717.25) (700.95) Net lncrease/(Decrease) in Cash and Cash Equivalents (10.32) 4.55 Cash and Cash Equivalents at beginning of the year 58.40 43.68 Cash and Cash Equivalents at end of the period 48.08 48.23 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 Stand 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, 17th Floor, Jupiter Mill Compound, 841, Senapati 8apat Marg, Elphinstone Road, Mumbai, Maharashtra - 400 013 I I
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Aditya Birla Sun Life AMC Ltd. ADITYA 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, notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from lime 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 Group is in the business of providing asset management services to Aditya Birla Sun Life Mutual Fund and portfolio management & advisory seNices 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 accordingly there are no separate reportable segments as per Ind AS 108 - Operating Segment. Note 5 The Company, during the quarter ended 30th September, 2026 has allotted 1,71,641 Equity Shares face value oft 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, 2026, there were application money received towards 15,998 Equity Shares of face value t 5 each, applied pending allotment. Note 6 The Company has issued new 8,53,740 ESOPs at ,1,017.50 and 1,93,728 PRSU at t 5.00 which was approved by Nomination, Remuneration & Compensation Committee held on 30th July, 2026. Note 7 The Government of India has implemented four new Labour Codes ("Codes"), including the Code on Wages, 2019, with effect from November 21, 2025. The Company has assessed the incremental impact of these changes based on an actuarial valuation and has recognised a charge amounting to t 2.82 crores in the Statement of Profit and Loss for the year ended March 31, 2026 and reported it under "Exceptional Items". The Company has assessed its employee benefit obligations and is in compliance with the new Codes. It continues to recognise the benefits in accordance with the extant laws of the new Codes, Company's policy and applicable Indian accounting standards. The Government is in the process of notifying the related rules under the new Codes. The impact of these rules will be evaluated and accounted for in accordance with the applicable Indian accounting standards in the period in which they are notified and will be in compliance with the new Codes. Note 8 During the period ended 30th September, 2026, the Company has paid a final dividend of t25.50 per equity share (face value of, 5 each) for the year ended March 31, 2026, as approved by its shareholders at the Annual General Meeting held on 29th July, 2026. Note 9 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 21, 2026. 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 Birla Sun Life AMC Limited ��:;��t! DIN: 02928193 Place: Mumbai Date: October 21, 2026 Correspondence & Registered Office: One World Center, Tower 1, 17th Floor, Jupiter Mill Compound, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai, Maharashtra . 400 013