Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Unaudited Financial Results under SEBI Listing Regulations

Audit Opinion:

Clean opinion - Limited Review Report by Price Waterhouse & Co Chartered Accountants LLP found no material misstatements

Key Financial Highlights [₹ in Crore]:

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹2,279.70 (vs ₹2,037.19 in Q2 FY26 - up 12% YoY)
  • Total Income: ₹2,309.01 (vs ₹2,058.16 in Q2 FY26)
  • Net Profit: ₹50.16 (vs ₹22.62 in Q2 FY26 - up 122% YoY)
  • EPS (Basic): ₹0.41 (vs ₹0.19 in Q2 FY26)
  • EPS (Diluted): ₹0.41 (vs ₹0.19 in Q2 FY26)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹4,328.56 (vs ₹3,877.66 in H1 FY26 - up 12% YoY)
  • Total Income: ₹4,375.52 (vs ₹3,921.09 in H1 FY26)
  • Net Profit: ₹81.36 (vs ₹44.02 in H1 FY26 - up 85% YoY)
  • EPS (Basic): ₹0.67 (vs ₹0.36 in H1 FY26)
  • EPS (Diluted): ₹0.67 (vs ₹0.36 in H1 FY26)

Balance Sheet (Standalone as at September 30, 2026):

  • Paid-up equity share capital: ₹1,220.52 crore
  • Other equity: ₹192.41 crore
  • Total equity: ₹1,412.93 crore
  • Cash and cash equivalents: ₹39.32 crore
  • Total borrowings: ₹1,139.69 crore (Non-current: ₹500.22 crore, Current: ₹639.47 crore)
  • Total assets: ₹9,455.87 crore

Consolidated Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: ₹2,265.61 (vs ₹2,037.90 in Q2 FY26 - up 11% YoY)
  • Total Income: ₹2,295.42 (vs ₹2,059.02 in Q2 FY26)
  • Net Profit: ₹53.05 (vs ₹23.44 in Q2 FY26 - up 126% YoY)
  • EPS (Basic): ₹0.44 (vs ₹0.19 in Q2 FY26)
  • EPS (Diluted): ₹0.44 (vs ₹0.19 in Q2 FY26)

Half Year ended September 30, 2026:

  • Revenue from Operations: ₹4,311.35 (vs ₹3,878.48 in H1 FY26 - up 11% YoY)
  • Total Income: ₹4,359.62 (vs ₹3,922.13 in H1 FY26)
  • Net Profit: ₹82.07 (vs ₹47.50 in H1 FY26 - up 73% YoY)
  • EPS (Basic): ₹0.68 (vs ₹0.39 in H1 FY26)
  • EPS (Diluted): ₹0.68 (vs ₹0.39 in H1 FY26)

Balance Sheet (Consolidated as at September 30, 2026):

  • Paid-up equity share capital: ₹1,220.52 crore
  • Other equity: ₹212.28 crore
  • Total equity: ₹1,432.80 crore
  • Cash and cash equivalents: ₹41.36 crore
  • Total borrowings: ₹1,238.02 crore (Non-current: ₹560.85 crore, Current: ₹677.17 crore)
  • Total assets: ₹9,613.83 crore

Segment-wise Performance:

The Group is primarily engaged in the business of manufacturing and trading of branded apparels (Garments and accessories), which constitutes a single operating and reporting segment under Ind AS 108 'Operating Segments'.

Corporate Actions:

  • ESOP Share Allotment: 31,825 equity shares of ₹10/- each were allotted/transferred to option grantees pursuant to various Employees Stock Option Schemes
  • No dividend declared for the period

Other Significant Information:

  • Entities included in consolidation: Aditya Birla Lifestyle Brands Limited (Holding Company), Aditya Birla Garments Limited (Subsidiary), and Aditya Birla Lifestyle Brands Limited Employees' Welfare Trust (Trust controlled by Holding Company)
  • Exceptional items: None for current period (₹48.97 crore exceptional loss in FY26)
  • Key expenses: Employee benefits expense ₹228.25 crore (standalone Q2), Finance costs ₹94.16 crore (standalone Q2), Depreciation and amortization ₹221.56 crore (standalone Q2)
  • Operating margin (standalone): 8.7% for Q2 FY27 (vs 6.0% in Q1 FY27 and 6.19% in Q2 FY26)
  • Net profit margin (standalone): 2.20% for Q2 FY27 (vs 1.52% in Q1 FY27 and 1.11% in Q2 FY26)