Aditya Birla Lifestyle Brands Limited — Quarter and year ended March 31, 2026 (Published May 7, 2026)
| Sr. No. | Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 4) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Refer note 9) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 2,154.00 | 2,341.48 | 1,941.71 | 8,373.14 | 7,829.73 |
| II | Other Income | 21.76 | 18.85 | 20.85 | 84.04 | 77.27 |
| III | Total Income (I + II) | 2,175.76 | 2,360.33 | 1,962.56 | 8,457.18 | 7,907.00 |
| IV (a) | Cost of materials consumed | 310.76 | 287.70 | 281.40 | 1,153.16 | 1,008.91 |
| IV (b) | Purchases of stock-in-trade | 578.29 | 675.35 | 566.15 | 2,531.65 | 2,146.68 |
| IV (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 34.66 | 25.47 | (36.50) | (205.41) | 140.41 |
| IV (d) | Employee benefits expense | 222.35 | 235.51 | 225.61 | 896.42 | 899.91 |
| IV (e) | Finance costs | 84.15 | 93.19 | 87.58 | 355.94 | 376.95 |
| IV (f) | Depreciation and amortisation expense | 208.10 | 201.80 | 186.79 | 788.09 | 701.65 |
| IV (g) | Rent expense | 186.31 | 227.00 | 190.78 | 753.78 | 764.70 |
| IV (h) | Other expenses | 510.50 | 485.36 | 406.89 | 1,945.11 | 1,678.27 |
| IV | Total expenses | 2,135.12 | 2,231.38 | 1,908.70 | 8,228.75 | 7,717.48 |
| V | Profit/(loss) before exceptional items and tax (III – IV) | 40.64 | 128.95 | 53.86 | 228.43 | 189.52 |
| VI | Exceptional items (Refer Note 7) | (7.72) | (41.25) | – | (48.97) | (98.33) |
| VII | Profit/(loss) before tax (V + VI) | 32.92 | 87.70 | 53.86 | 179.46 | 91.19 |
| VIII (a) | Current tax | 1.64 | 7.51 | – | 20.63 | – |
| VIII (b) | Deferred tax charge/(credit) | 5.90 | 13.99 | 11.02 | 24.23 | 22.19 |
| IX | Net profit/(loss) after tax (VII – VIII) | 24.38 | 66.20 | 42.84 | 134.60 | 69.00 |
| X (a) | Re-measurement gains/(losses) on defined benefit | 2.39 | 2.58 | (12.08) | 1.28 | (4.30) |
| X (income tax effect on above) | Income tax effect on above | (0.60) | (0.65) | 0.51 | (0.32) | 1.08 |
| X | Total other comprehensive income | 1.79 | 1.93 | (1.57) | 0.96 | (3.22) |
| XI | Total comprehensive income (IX + X) | 26.17 | 68.13 | 41.27 | 135.56 | 65.78 |
| XII | Paid-up equity share capital (Face value of ₹10/- each) | 1,220.52 | 1,220.50 | 0.05 | 1,220.52 | 0.05 |
| Shares pending issuance (Refer Note 8) | – | – | 1,220.25 | – | 1,220.25 | |
| XIII | Other equity (excluding share suspense) | – | – | – | 172.59 | 73.59 |
| XIV (a) | Basic (₹) | 0.20 | 0.54 | 0.35 | 1.11 | 0.57 |
| XIV (b) | Diluted (₹) | 0.20 | 0.54 | 0.35 | 1.11 | 0.57 |
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| I. Non-current assets | ||
| (a) Property, plant and equipment | 610.58 | 508.28 |
| (b) Capital work-in-progress | 42.57 | 11.69 |
| (c) Right-of-use assets | 1,774.20 | 1,523.53 |
| (d) Goodwill | 627.67 | 627.67 |
| (e) Other intangible assets | 437.80 | 489.60 |
| (f) Financial assets | ||
| (i) Investment in a subsidiary | 55.00 | 35.00 |
| (ii) Loans | 0.15 | 0.48 |
| (iii) Security deposits | 190.18 | 175.51 |
| (iv) Other financial assets | 109.97 | 203.74 |
| (g) Deferred tax assets | 105.35 | 129.91 |
| (h) Non-Current tax assets (net) | 30.55 | 14.68 |
| (i) Other non-current assets | 48.98 | 53.75 |
| Total – Non-current assets | 4,033.01 | 3,774.84 |
| II. Current assets | ||
| (a) Inventories | 2,319.62 | 2,107.52 |
| (b) Financial assets | ||
| (i) Current investments | – | 117.18 |
| (ii) Loans | 5.99 | 5.74 |
| (iii) Security deposits | 110.77 | 100.13 |
| (iv) Trade receivables | 1,171.54 | 1,325.48 |
| (v) Cash and cash equivalents | 88.98 | 52.99 |
| (vi) Bank balance other than cash and cash equivalents | – | 0.07 |
| (vii) Other financial assets | 105.21 | 76.05 |
| (c) Other current assets | 676.14 | 615.65 |
| Total – Current assets | 4,478.25 | 4,401.82 |
| TOTAL – ASSETS | 8,511.26 | 8,176.66 |
| B. EQUITY AND LIABILITIES | ||
| I. Equity | ||
| (a) Equity share capital | 1,220.52 | 0.05 |
| (b) Share suspense | – | 1,220.26 |
| (c) Other equity | 172.59 | 73.59 |
| Total – Equity | 1,393.11 | 1,293.90 |
| II. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 500.09 | 1.04 |
| (ii) Lease liabilities | 1,555.97 | 1,516.88 |
| (iii) Deposits | 247.06 | 274.30 |
| (iv) Other financial liabilities | 570.46 | 518.08 |
| (b) Provisions | 21.91 | 22.20 |
| (c) Other non-current liabilities | 19.56 | 19.53 |
| Total – Non-current liabilities | 2,915.04 | 2,352.03 |
| III. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 219.49 | 850.18 |
| (ii) Lease liabilities | 628.43 | 463.38 |
| (iii) Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 94.26 | 88.85 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,141.85 | 2,029.42 |
| (iv) Deposits | 254.49 | 250.55 |
| (v) Other financial liabilities | 170.01 | 140.17 |
| (b) Provisions | 141.81 | 140.83 |
| (c) Other current liabilities | 542.77 | 567.35 |
| Total – Current liabilities | 4,203.11 | 4,530.73 |
| TOTAL – EQUITY AND LIABILITIES | 8,511.26 | 8,176.66 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| I. Cash flows from operating activities | ||
| Profit before tax | 179.46 | 91.19 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 788.09 | 784.47 |
| Finance costs | 355.94 | 376.95 |
| Gain on termination of right-of-use assets (including exceptional item) | (5.06) | (8.93) |
| Loss/(Gain) on sale of property, plant and equipment | 0.13 | (0.01) |
| Share-based payment to employees | (0.48) | 19.75 |
| Interest income | (16.66) | (5.99) |
| Net gain on sale of current investments | (6.68) | – |
| Net unrealised exchange (gain)/ loss | 48.54 | 14.17 |
| Interest income from financial assets at amortised cost | (41.65) | (42.10) |
| Provision/(write back) for doubtful debts, deposits and advances | (1.92) | 1.58 |
| Bad debts written off | 0.63 | 0.06 |
| Operating profit before working capital changes | 1300.34 | 1232.05 |
| Changes in working capital: | ||
| (Increase)/ decrease in trade receivables | 155.51 | (385.26) |
| (Increase)/ decrease in inventories | (212.10) | 93.76 |
| (Increase)/ decrease in other assets | (76.29) | 58.38 |
| Increase/ (decrease) in trade payables | 122.71 | 166.69 |
| Increase/ (decrease) in provisions | 5.59 | 27.42 |
| Increase/ (decrease) in other liabilities | (93.39) | (56.22) |
| Cash generated from/ (used) in operations | 1,202.37 | 1,136.81 |
| Income taxes paid (net of refund) | (36.49) | (3.59) |
| Net cash flow from/ (used) in operating activities | 1,165.88 | 1,133.22 |
| II. Cash flows from investing activities | ||
| Purchase of property, plant and equipment, intangible assets | (285.12) | (204.31) |
| Investment in a subsidiary | (20.00) | – |
| Proceeds from sale of property, plant and equipment and intangible assets | 3.27 | 2.95 |
| (Purchase)/proceeds from sale or redemption of current investments (net) | 123.86 | 244.57 |
| Interest received | 15.55 | 5.00 |
| Net cash flow from/ (used) in investing activities | (161.44) | 49.21 |
| III. Cash flows from financing activities | ||
| Proceeds from issue of equity shares | 0.42 | 0.05 |
| Proceeds/ (repayments) from current borrowings (net) | (129.82) | (479.32) |
| Treasury shares purchased by ESOP Trust | (27.07) | – |
| Proceeds from non-current borrowings | 499.52 | – |
| Repayment of non-current borrowings | (501.37) | (11.23) |
| Repayment of lease liabilities | (505.36) | (453.25) |
| Interest payment on lease liabilities | (175.72) | (187.74) |
| Interest paid | (129.05) | (130.16) |
| Net cash flow from/ (used) in financing activities | (968.45) | (1,261.65) |
| IV. Net (decrease)/increase in cash and cash equivalents (I + II + III) | 35.99 | (79.22) |
| Cash and cash equivalents at the beginning of the year | 52.99 | 132.21 |
| Cash and cash equivalents at the end of the year | 88.98 | 52.99 |
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 4) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Refer note 9) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Debt service coverage ratio (times)¹ | 0.11 | 3.57 | 2.66 | 0.49 | 1.57 |
| Interest service coverage ratio (times)² | 2.30 | 3.61 | 2.37 | 2.43 | 1.67 |
| Net profit/(loss) after tax (₹ in Crore) | 24.38 | 66.20 | 42.84 | 134.60 | 69.00 |
| Earnings per share (not annualised) | |||||
| – Basic (₹) | 0.20 | 0.54 | 0.35 | 1.11 | 0.57 |
| – Diluted (₹) | 0.20 | 0.54 | 0.35 | 1.11 | 0.57 |
| Bad debts to Account receivable ratio (times)³ | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debtors turnover (times) (annualised)⁴ | 5.40 | 6.49 | 5.97 | 6.71 | 6.91 |
| Inventory turnover (times) (annualised)⁵ | 3.65 | 3.88 | 3.68 | 3.78 | 3.63 |
| Operating margin (%)⁶ | 5.43% | 7.73% | 7.28% | 6.39% | 5.98% |
| Net profit margin (%)⁷ | 1.13% | 2.83% | 2.21% | 1.61% | 0.88% |
| Debt equity ratio (times)⁸ | 0.35 | 0.39 | 0.39 | 0.35 | 0.39 |
| Outstanding redeemable preference shares | |||||
| – Quantity (Nos) | 5,55,000 | 5,55,000 | 5,55,000 | 5,55,000 | 5,55,000 |
| – Value (₹ in Crore) | 0.55 | 0.55 | 0.55 | 0.55 | 0.55 |
| Net worth (₹ in Crore) | 1,393.11 | 1,366.52 | 1,293.90 | 1,393.11 | 1,293.90 |
| Current ratio (times)⁹ | 1.25 | 1.09 | 1.08 | 1.25 | 1.08 |
| Long term debt to working capital (times)¹⁰ | 0.45 | 0.34 | 0.42 | 0.45 | 0.42 |
| Current liability ratio (times)¹¹ | 0.72 | 0.84 | 0.83 | 0.72 | 0.83 |
| Total debts to total assets (times)¹² | 0.11 | 0.14 |