Aditya Birla Capital Limited — Quarter ended 31 March 2026 (Standalone and Consolidated audited results)
Optional commentary: The document includes auditor reports, standalone and consolidated financial results, segment reporting, assets/liabilities, cash flows, regulatory annexures, and additional disclosures (NCD proceeds utilization, deviation/variation, security cover certificate, and covenant compliance). Below are the extracted financial tables.
| Sr. No. | Particulars | Quarter Ended 31st March 2026 (Refer Note: 15) | Quarter Ended 31st Dec 2025 (Unaudited) | Quarter Ended 31st March 2025 (Refer Note: 15) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | |||||
| (a) Interest Income | 4,300.01 | 4,115.74 | 3,611.06 | 16,149.57 | 14,029.35 | |
| (b) Dividend Income | 0.02 | – | 0.01 | 311.17 | 236.60 | |
| (c) Fees and Commission Income | 203.59 | 175.84 | 149.44 | 678.96 | 495.34 | |
| (d) Net Gain/(loss) on Fair Value Changes | (21.73) | 20.53 | 49.64 | 87.08 | 277.02 | |
| (e) Net Gain/(loss) on De-recognition of Financial Instruments at Amortised Cost | 90.31 | 71.41 | 43.23 | 246.22 | 97.15 | |
| (f) Gain on Sale of Investment (Refer Note: 12) | – | – | – | – | 283.22 | |
| Total Revenue from Operations | 4,572.20 | 4,383.52 | 3,853.38 | 17,473.00 | 15,418.68 | |
| 2 | Other Income | 11.58 | 52.15 | 25.54 | 112.04 | 134.39 |
| 3 | Total Income (1+2) | 4,583.78 | 4,435.67 | 3,878.92 | 17,585.04 | 15,553.07 |
| 4 | Expenses | |||||
| (a) Finance Costs | 2,409.35 | 2,321.70 | 2,079.37 | 9,111.96 | 7,981.36 | |
| (b) Impairment on Financial Instruments | 368.69 | 422.99 | 352.40 | 1,569.43 | 1,447.57 | |
| (c) Employee Benefits Expense | 364.95 | 359.01 | 273.48 | 1,340.49 | 1,119.07 | |
| (d) Depreciation and Amortisation Expense | 37.32 | 37.09 | 35.58 | 146.65 | 133.80 | |
| (e) Other Expenses | 360.77 | 292.83 | 259.44 | 1,237.00 | 944.47 | |
| Total Expenses | 3,541.08 | 3,433.62 | 3,000.27 | 13,405.53 | 11,626.27 | |
| 5 | Profit Before Exceptional Items & Tax (3-4) | 1,042.70 | 1,002.05 | 878.65 | 4,179.51 | 3,926.80 |
| 6 | Exceptional Items (Refer Note: 9) | 0.30 | (11.84) | – | (11.54) | – |
| 7 | Profit Before Tax (5+6) | 1,043.00 | 990.21 | 878.65 | 4,167.97 | 3,926.80 |
| 8 | Tax Expense | |||||
| (a) Current Tax | 131.18 | 275.37 | 215.33 | 1,000.21 | 978.20 | |
| (b) Short / (Excess) Provision for Current Tax Related to Earlier Years | – | (1.86) | (0.99) | (1.86) | (0.44) | |
| (c) Deferred Tax | 134.78 | (23.60) | 10.69 | 60.30 | (8.18) | |
| Total Tax Expenses | 265.96 | 249.91 | 225.03 | 1,058.65 | 969.58 | |
| 9 | Profit for the period / year (7-8) | 777.04 | 740.30 | 653.62 | 3,109.32 | 2,957.22 |
| 10 | Other Comprehensive Income (OCI) | |||||
| (a) Items that will not be reclassified to profit or loss | ||||||
| (i) Re-measurement Gain/(loss) on Defined Benefit Plan | 0.17 | (2.05) | (9.33) | (2.57) | (10.48) | |
| Income tax impact of above | (0.04) | 0.50 | 2.28 | 0.65 | 2.57 | |
| (ii) Changes in Fair Value of Equity Instruments carried at FVTOCI | 0.08 | – | – | 1.19 | 1.01 | |
| Income tax impact of above | (0.02) | – | – | (0.30) | (0.25) | |
| (b) Items that will be reclassified to profit or loss | ||||||
| (i) Fair Value Change on Derivatives designated as Cash Flow Hedge | 144.88 | 1.87 | (49.80) | 169.26 | (63.04) | |
| Income tax impact of above | (36.46) | (0.47) | 12.54 | (42.60) | 15.87 | |
| Other Comprehensive Income for the period / year | 108.61 | (0.15) | (44.31) | 125.63 | (54.32) | |
| 11 | Total Comprehensive Income for the period/ year (after tax) (9+10) | 885.65 | 740.15 | 609.31 | 3,234.95 | 2,902.90 |
| 12 | Paid-up Equity Share Capital (Face Value of ₹ 10 each) | 2,619.61 | 2,617.27 | 2,607.01 | 2,619.61 | 2,607.01 |
| 13 | Other Equity | – | – | – | 26,081.51 | 22,586.63 |
| 14 | Earnings per Equity Share of ₹ 10 each (^ – not annualised) | |||||
| Basic – ₹ | 2.97^ | 2.83^ | 2.51^ | 11.90 | 11.36 | |
| Diluted – ₹ | 2.94^ | 2.80^ | 2.49^ | 11.78 | 11.26 |
| Sr. No. | Particulars | 31st March 2026 (Refer Note:15) | 31st Dec 2025 (Unaudited) | 31st March 2025 (Refer Note:15) | 31st March 2026 (Audited) | 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue from Operations | |||||
| Lending | 4,570.60 | 4,381.42 | 3,839.56 | 17,148.52 | 14,788.96 | |
| Investing and Others | 1.60 | 2.10 | 13.82 | 324.48 | 629.72 | |
| Total Segment Revenue from Operations | 4,572.20 | 4,383.52 | 3,853.38 | 17,473.00 | 15,418.68 | |
| Less: Inter-Segment Revenue from Operations | – | – | – | – | – | |
| Total Revenue from Operations | 4,572.20 | 4,383.52 | 3,853.38 | 17,473.00 | 15,418.68 | |
| 2 | Segment Results (Profit Before Tax) | |||||
| Lending | 1,105.84 | 1,035.68 | 877.43 | 4,023.24 | 3,359.61 | |
| Investing and Others | (62.84) | (45.47) | 1.22 | 144.73 | 567.19 | |
| Total Profit Before Tax | 1,043.00 | 990.21 | 878.65 | 4,167.97 | 3,926.80 |
| Particulars | As on 31st March 2026 | As on 31st Dec 2025 | As on 31st March 2025 | As on 31st March 2026 | As on 31st March 2025 |
|---|---|---|---|---|---|
| 3 Segment Assets | |||||
| Lending | 1,62,691.43 | 1,50,697.75 | 1,31,745.13 | 1,62,691.43 | 1,31,745.13 |
| Investing and Others | 9,075.70 | 8,206.57 | 7,007.63 | 9,075.70 | 7,007.63 |
| Total Segment Assets | 1,71,767.13 | 1,58,904.32 | 1,38,752.76 | 1,71,767.13 | 1,38,752.76 |
| Less: Inter-Segment Elimination | (1,679.53) | (843.94) | (1.84) | (1,679.53) | (1.84) |
| Add: Unallocated Corporate Assets | 498.33 | 684.00 | 548.97 | 498.33 | 548.97 |
| Total Assets | 1,70,585.93 | 1,58,744.38 | 1,39,299.89 | 1,70,585.93 | 1,39,299.89 |
| Particulars | As on 31st March 2026 | As on 31st Dec 2025 | As on 31st March 2025 | As on 31st March 2026 | As on 31st March 2025 |
|---|---|---|---|---|---|
| 4 Segment Liabilities | |||||
| Lending | 1,41,625.69 | 1,30,680.51 | 1,13,857.33 | 1,41,625.69 | 1,13,857.33 |
| Investing and Others | 1,740.38 | 898.66 | 74.27 | 1,740.38 | 74.27 |
| Total Segment Liabilities | 1,43,366.07 | 1,31,579.17 | 1,13,931.60 | 1,43,366.07 | 1,13,931.60 |
| Less: Inter-Segment Elimination | (1,679.53) | (843.94) | (1.84) | (1,679.53) | (1.84) |
| Add: Unallocated Corporate Liabilities | 198.27 | 285.62 | 176.49 | 198.27 | 176.49 |
| Total Liabilities | 1,41,884.81 | 1,31,020.85 | 1,14,106.25 | 1,41,884.81 | 1,14,106.25 |
| Sr. No. | Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| (1) | Financial Assets | ||
| (a) Cash and Cash Equivalents | 467.47 | 2,376.77 | |
| (b) Bank Balances other than (a) above | 16.07 | 0.01 | |
| (c) Derivative Financial Instruments | 1,149.91 | 31.03 | |
| (d) Receivables | |||
| (i) Trade Receivables | 72.49 | 35.13 | |
| (ii) Other Receivables | 13.63 | 9.06 | |
| (e) Loans | 1,50,635.11 | 1,22,344.51 | |
| (f) Investments | 16,691.37 | 12,829.40 | |
| (g) Other Financial Assets | 290.17 | 417.81 | |
| Sub Total – Financial Assets | 1,69,336.22 | 1,38,043.72 | |
| (2) | Non-Financial Assets | ||
| (a) Current Tax Assets (Net) | 88.13 | 56.00 | |
| (b) Deferred Tax Assets (Net) | 410.20 | 492.97 | |
| (c) Investment Property | 13.07 | 13.50 | |
| (d) Property, Plant and Equipment | 118.25 | 130.77 | |
| (e) Right-of-Use Assets | 214.81 | 239.01 | |
| (f) Intangible Assets Under Development | 35.38 | 15.14 | |
| (g) Goodwill | 64.46 | 64.46 | |
| (h) Other Intangible Assets | 62.86 | 54.24 | |
| (i) Other Non-Financial Assets | 242.55 | 190.08 | |
| Sub Total – Non-Financial Assets | 1,249.71 | 1,256.17 | |
| Total Assets | 1,70,585.93 | 1,39,299.89 | |
| B | LIABILITIES AND EQUITY | ||
| (1) | Financial Liabilities | ||
| (a) Derivative Financial Instruments | 25.18 | 128.38 | |
| (b) Trade Payables | |||
| (i) Total outstanding dues of micro enterprises and small enterprises | 37.18 | 44.91 | |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 471.72 | 384.90 | |
| (c) Debt Securities | 49,211.63 | 37,065.73 | |
| (d) Borrowings (Other than Debt Securities) | 82,141.75 | 69,860.79 | |
| (e) Subordinated Liabilities | 7,061.33 | 4,209.16 | |
| (f) Lease Liabilities | 246.43 | 266.45 | |
| (g) Other Financial Liabilities | 2,209.39 | 1,748.26 | |
| Sub Total – Financial Liabilities | 1,41,404.61 | 1,13,708.58 | |
| (2) | Non-Financial Liabilities | ||
| (a) Current Tax Liabilities (Net) | 198.27 | 176.49 | |
| (b) Provisions | 102.62 | 121.77 | |