Aditya Birla Sun Life AMC Limited — Quarter and year ended March 31, 2026 (Standalone and Consolidated)
Standalone Financial Results for the year ended 31st March, 2026
| No | Particulars | Quarter ended 31st March, 2026 Audited | Quarter ended 31st December, 2025 Unaudited | Quarter ended 31st March, 2025 Audited | Year ended 31st March, 2026 Audited | Year ended 31st March, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 455.24 | 475.16 | 422.55 | 1,830.73 | 1,659.09 | |
| Other income | (33.24) | 84.03 | 71.63 | 213.17 | 299.49 | |
| Total Income | 422.00 | 559.19 | 494.18 | 2,043.90 | 1,958.58 | |
| 2 | Expenses | |||||
| (a) Finance cost | 1.16 | 1.22 | 1.09 | 4.94 | 5.58 | |
| (b) Employee benefit expense | 99.40 | 100.84 | 95.33 | 380.43 | 350.30 | |
| (c) Fees and commission expense | 15.36 | 16.10 | 12.16 | 59.41 | 47.06 | |
| (d) Depreciation and amortisation expense | 12.64 | 11.37 | 9.46 | 44.51 | 38.72 | |
| (e) Other expense | 69.29 | 65.74 | 71.84 | 275.49 | 278.26 | |
| Total Expenses | 197.85 | 195.27 | 189.88 | 764.78 | 719.92 | |
| 3 | Profit Before Exceptional Items and Tax (1 – 2) | 224.15 | 363.92 | 304.30 | 1,279.12 | 1,238.66 |
| 4 | Exceptional Items | |||||
| Statutory impact of new Labour Codes (refer note 8) | – | 2.82 | – | 2.82 | – | |
| 5 | Profit Before Tax (3-4) | 224.15 | 361.10 | 304.30 | 1,276.30 | 1,238.66 |
| 6 | Tax Expenses | |||||
| Current tax | 72.33 | 78.24 | 86.97 | 320.18 | 293.92 | |
| Short/(Excess) Provision for Current Tax related to Prior Years (Net) | (0.41) | 0.40 | 0.48 | (0.01) | 0.67 | |
| Deferred tax | (39.51) | 10.11 | (10.49) | (29.56) | 19.35 | |
| Total Tax Expenses | 32.41 | 88.75 | 76.96 | 290.61 | 313.94 | |
| 7 | Net Profit for the Period/Year (5 – 6) | 191.74 | 272.35 | 227.34 | 985.69 | 924.72 |
| 8 | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (a) Actuarial Gain/(Loss) on retirement benefits | (0.80) | 0.38 | (1.55) | 0.84 | (3.41) | |
| (b) Income tax relating to the items that will not be reclassified to profit and loss | 0.20 | (0.10) | 0.39 | (0.21) | 0.86 | |
| 9 | Total Comprehensive Income | 191.14 | 272.63 | 226.18 | 986.32 | 922.17 |
| 10 | Earnings per share of Face value Rs. 5 each (not annualised) | |||||
| (a) Basic Earnings per share – Rs. | 6.64 | 9.43 | 7.88 | 34.13 | 32.05 | |
| (b) Diluted Earnings per share – Rs. | 6.62 | 9.41 | 7.86 | 34.04 | 31.98 | |
| 11 | Paid-up Equity Share Capital (Face value of Rs. 5) | 144.40 | 144.39 | 144.24 | 144.40 | 144.24 |
| 12 | Other Equity | 3,872.19 | 3,559.75 |
Standalone Statement of Asset and Liabilities as at March 31, 2026
| No | Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|---|
| I | Particulars | ||
| 1 | Financial Assets | ||
| (a) Cash and cash equivalents | 14.43 | 7.37 | |
| (b) Bank balances other than (a) above | 23.82 | 11.47 | |
| (c) Receivables | |||
| (i) Trade receivables | 47.80 | 49.02 | |
| (d) Investments | 4,025.07 | 3,760.71 | |
| (e) Other Financial Assets | 35.02 | 18.39 | |
| Total Financial Assets | 4,146.14 | 3,846.96 | |
| 2 | Non-Financial Assets | ||
| (a) Current tax assets (net) | 19.49 | 17.68 | |
| (b) Property, Plant and Equipment | 39.04 | 33.87 | |
| (c) Intangible assets under development | 2.50 | 0.79 | |
| (d) Capital work-in-progress | 2.19 | 0.63 | |
| (e) Other Intangible assets | 23.83 | 14.70 | |
| (f) Right of use Assets | 50.87 | 56.85 | |
| (g) Other non-Financial assets | 96.49 | 112.68 | |
| Total Non-Financial Assets | 234.41 | 237.20 | |
| TOTAL ASSETS (1+2) | 4,380.55 | 4,084.16 | |
| II | LIABILITIES AND EQUITY | ||
| 1 | LIABILITIES | ||
| Financial Liabilities | |||
| (i) Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.13 | 0.32 | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 66.91 | 64.65 | |
| (b) Lease Liabilities | 61.06 | 66.90 | |
| (c) Other Financial Liabilities | 89.45 | 87.62 | |
| Total Financial Liabilities | 217.55 | 219.49 | |
| 2 | Non Financial Liabilities | ||
| (a) Current tax liabilities (net) | 4.96 | 2.46 | |
| (b) Provisions | 60.56 | 51.00 | |
| (c) Deferred tax liabilities (net) | 51.17 | 80.72 | |
| (d) Other non-financial liabilities | 29.72 | 26.50 | |
| Total Non-Financial Liabilities | 146.41 | 160.68 | |
| 3 | Equity | ||
| (a) Equity Share Capital | 144.40 | 144.24 | |
| (b) Other Equity | 3,872.19 | 3,559.75 | |
| Total Equity | 4,016.59 | 3,703.99 | |
| TOTAL LIABILITIES AND EQUITY (1+2+3) | 4,380.55 | 4,084.16 |
Standalone Statement of Cash Flows for the period ended March 31, 2026
| Particulars | 31st March, 2026 Audited | 31st March, 2025 Audited |
|---|---|---|
| Cash Flow from Operating activities | ||
| Profit Before Tax | 1,276.30 | 1,238.66 |
| Adjustments for: | ||
| Depreciation and Amortisation | 44.51 | 38.72 |
| Finance cost | 4.94 | 5.58 |
| Profit on Sale of Investments (net) | (50.77) | (100.84) |
| Fair valuation of investments | (97.31) | (157.58) |
| Loss or (Profit) on Sale of Property, Plant & Equipment (net) | (0.17) | 0.01 |
| Share-based payments by the Company | 6.72 | 5.79 |
| Interest on Fixed Deposits and Investments | (62.05) | (37.54) |
| Rent variable adjustments | (0.17) | (1.09) |
| Operating Profit before working capital changes | 1,122.00 | 991.71 |
| (Increase)/Decrease in Trade Receivables | 1.22 | (16.07) |
| (Increase)/Decrease in Other Financial Assets | (28.79) | (12.72) |
| (Increase)/Decrease in Other Non-Financial Assets | 16.43 | (6.52) |
| Increase/(Decrease) in Trade Payables | 2.07 | 7.06 |
| Increase/(Decrease) in Other Financial Liabilities | 1.83 | 23.13 |
| Increase/(Decrease) in Provisions | 9.56 | 7.27 |
| Increase/(Decrease) in Other Non-Financial Liabilities | 2.38 | 2.75 |
| Cash generated from Operations | 1,126.70 | 996.61 |
| Income Tax paid (net) | (319.70) | (294.72) |
| Net cash generated from Operating activities | 807.00 | 701.89 |
| Cash Flow from Investing activities | ||
| Purchase of Property, Plant and Equipment and Intangible Assets | (47.33) | (31.24) |
| Sale proceeds from Property, Plant and Equipment and Intangible Assets | 1.45 | 1.01 |
| Interest on Fixed Deposits and Investments | 54.78 | 31.40 |
| Purchase of Investments | (3,623.90) | (4,267.00) |
| Sale of Investments | 3,516.42 | 3,958.75 |
| Net cash used in investing activities | (98.58) | (307.08) |
| Cash Flow from Financing activities | ||
| Final/Interim Dividend Paid during the period | (692.70) | (388.94) |
| Lease Liability – Interest Portion | (4.94) | (5.58) |
| Lease Liability – Principal Portion | (15.93) | (14.04) |
| Proceeds from issuance of Share Capital | 12.21 | 10.76 |
| Net cash used in financing activities | (701.36) | (397.80) |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 7.06 | (2.99) |
| Cash and Cash Equivalents at beginning of the year | 7.37 | 10.36 |
| Cash and Cash Equivalents at end of the period | 14.43 | 7.37 |
Consolidated Financial Results for the year ended 31st March, 2026
| No. | Particulars | Quarter ended 31st March, 2026 Audited | 31st December, 2025 Unaudited | 31st March, 2025 Audited | Period ended 31st March, 2026 Audited | 31st March, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 458.23 | 478.08 | 428.84 | 1,845.03 | 1,684.78 | |
| Other income | (32.86) | 84.32 | 71.96 | 214.48 | 301.04 | |
| Total Income | 425.37 | 562.40 | 500.80 | 2,059.51 | 1,985.82 | |
| 2 | Expenses | |||||
| (a) | Finance cost | 1.18 | 1.24 | 1.10 | 5.01 | 5.66 |
| (b) | Employee benefit expense | 104.44 | 104.92 | 98.84 | 397.08 | 365.19 |
| (c) | Fees and commission expense | 15.57 | 16.10 | 12.16 | 59.62 | 47.06 |
| (d) | Depreciation and amortisation expense | 12.98 | 11.69 | 9.75 | 45.78 | 39.81 |
| (e) | Other expense | 71.80 | 67.36 | 73.91 | 283.64 | 283.56 |
| Total Expenses | 205.97 | 201.31 | 195.76 | 791.13 | 741.28 | |
| 3 | Profit Before Exceptional Items and Tax (1 – 2) | 219.40 | 361.09 | 305.04 | 1,268.38 | 1,244.54 |
| 4 | Exceptional Items | |||||
| Statutory impact of new Labour Codes (refer note 8) | – | 2.82 | – | 2.82 | – | |
| 5 | Profit Before Tax (3-4) | 219.40 | 358.27 | 305.04 | 1,265.56 | 1,244.54 |
| 6 | Tax Expenses | |||||
| Current tax | 72.33 | 78.24 | 86.97 | 320.18 | 293.92 | |
| Short/(Excess) Provision for Current Tax related to Prior Years (Net) | (0.41) | 0.40 | 0.48 | (0.01) | 0.67 | |
| Deferred tax | (39.63) | 10.11 | (10.49) | (29.68) | 19.35 | |
| Total Tax Expenses | 32.29 | 88.75 | 76.96 | 290.49 | 313.94 | |
| 7 | Net Profit for the Period/Year (5 – 6) | 187.11 | 269.52 | 228.08 | 975.07 | 930.60 |
| 8 | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss (a) Actuarial Gain / (Loss) on retirement benefits | (0.80) | 0.38 | (1.55) | 0.84 | (3.41) | |
| Items that will not be reclassified to profit or loss (b) Income tax relating to the items that will not be reclassified to profit and loss | 0.20 | (0.10) | 0.39 | (0.21) | 0.86 | |
| Items that will be reclassified to profit or loss (a) Exchange difference on translation of foreign currency operations | 5.06 | 1.38 | 0.90 | 12.83 | 2.62 | |
| 9 | Total Comprehensive Income | 191.57 | 271.18 | 227.82 | 988.53 | 930.67 |