Aditya Birla Lifestyle Brands profit more than doubles in Q2

Aditya Birla Lifestyle Brands Limited reported consolidated profit after tax of Rs 53.05 crore for the quarter ended September 30, 2026, more than double Rs 23.44 crore a year earlier. Aditya Birla Lifestyle Brands lifted revenue from operations 11% to Rs 2,265.61 crore and increased profit before tax to Rs 70.43 crore from Rs 31.07 crore.

What drove Aditya Birla Lifestyle Brands’ September-quarter profit growth?

Aditya Birla Lifestyle Brands’ profit growth was supported by a Rs 39.36 crore rise in profit before tax and a deferred-tax credit in the quarter ended September 30, 2026. Profit before tax reached Rs 70.43 crore, compared with Rs 31.07 crore in the September 2025 quarter. Current tax expense rose to Rs 20.43 crore from Rs 5.60 crore, while deferred tax was a Rs 3.05 crore credit rather than a Rs 2.03 crore expense.

Aditya Birla Lifestyle Brands reported profit after tax of Rs 53.05 crore, an increase of Rs 29.61 crore from Rs 23.44 crore a year earlier. Total comprehensive income was Rs 55.82 crore, compared with Rs 23.42 crore, after other comprehensive income of Rs 2.77 crore. Basic and diluted earnings per share, which are not annualised for quarterly reporting, were Rs 0.44 each, against Rs 0.19 each in the prior-year quarter.

How did Aditya Birla Lifestyle Brands’ revenue and costs change?

Aditya Birla Lifestyle Brands increased revenue from operations by Rs 227.71 crore year on year to Rs 2,265.61 crore in the September 2026 quarter. Other income increased to Rs 29.81 crore from Rs 21.12 crore, taking total income to Rs 2,295.42 crore. The group identifies manufacturing and trading of branded apparel, including garments and accessories, as its single operating and reporting segment under Indian Accounting Standard 108.

Aditya Birla Lifestyle Brands’ total expenses rose by Rs 197.04 crore to Rs 2,224.99 crore, less than the Rs 236.40 crore increase in total income. Purchases of stock-in-trade increased by Rs 58.18 crore to Rs 782.70 crore, employee-benefit expense rose by Rs 17.84 crore to Rs 238.17 crore, and other expenses grew by Rs 60.32 crore to Rs 549.95 crore. Cost of materials consumed increased to Rs 277.00 crore from Rs 266.08 crore.

Aditya Birla Lifestyle Brands recorded a Rs 101.88 crore reduction in expense from changes in inventories during the quarter, compared with a Rs 129.42 crore reduction a year earlier. Finance costs declined to Rs 96.10 crore from Rs 97.83 crore, while depreciation and amortisation increased to Rs 223.61 crore from Rs 208.95 crore. Rent expense rose to Rs 159.34 crore from Rs 150.03 crore.

How did Aditya Birla Lifestyle Brands compare with the June quarter?

Aditya Birla Lifestyle Brands’ September-quarter revenue was Rs 219.87 crore higher than the Rs 2,045.74 crore reported in the quarter ended June 30, 2026. Total income rose by Rs 231.22 crore from Rs 2,064.20 crore, while total expenses increased by Rs 199.96 crore from Rs 2,025.03 crore. This left profit before tax at Rs 70.43 crore, compared with Rs 39.17 crore in the immediately preceding quarter.

Aditya Birla Lifestyle Brands’ profit after tax was Rs 53.05 crore in the September quarter, up from Rs 29.02 crore in the June quarter. The June quarter included a Rs 4.29 crore deferred-tax credit, compared with a Rs 3.05 crore credit in the September quarter. Total comprehensive income rose to Rs 55.82 crore from Rs 25.43 crore across the two quarters.

Aditya Birla Lifestyle Brands’ cost mix also shifted sequentially, with purchases of stock-in-trade rising to Rs 782.70 crore from Rs 483.79 crore. Cost of materials consumed declined to Rs 277.00 crore from Rs 299.31 crore, while the inventory-change line moved to a Rs 101.88 crore reduction in expense from a Rs 13.74 crore expense. Finance costs increased to Rs 96.10 crore from Rs 83.25 crore and rent expense declined to Rs 159.34 crore from Rs 192.54 crore.

How did Aditya Birla Lifestyle Brands perform in the first half?

Aditya Birla Lifestyle Brands generated revenue from operations of Rs 4,311.35 crore in the six months ended September 30, 2026, up from Rs 3,878.48 crore in the corresponding 2025 period. Profit before tax increased to Rs 109.60 crore from Rs 59.24 crore, while profit after tax rose to Rs 82.07 crore from Rs 47.50 crore. The September quarter accounted for Rs 53.05 crore of first-half profit after tax, following Rs 29.02 crore in the June quarter.

Aditya Birla Lifestyle Brands reported net cash from operating activities of Rs 403.89 crore in the six months ended September 30, 2026, compared with Rs 283.48 crore a year earlier. Cash generated from operations before tax was Rs 460.03 crore, against Rs 317.01 crore in the prior-year period. Income taxes paid were Rs 156.14 crore, whereas the prior-year period showed a net tax refund of Rs 33.53 crore.

Aditya Birla Lifestyle Brands’ operating cash flow coincided with a Rs 261.32 crore increase in trade receivables and a Rs 150.83 crore increase in inventories. Net cash used in investing activities was Rs 341.45 crore, compared with Rs 123.21 crore a year earlier, including Rs 210.12 crore used for net purchases of current investments. Net cash used in financing activities was Rs 112.01 crore, compared with Rs 60.04 crore in the prior-year period.

What changed in Aditya Birla Lifestyle Brands’ balance sheet?

Aditya Birla Lifestyle Brands’ total consolidated assets were Rs 9,613.83 crore at September 30, 2026, compared with Rs 8,720.05 crore at March 31, 2026. Current assets increased to Rs 5,256.33 crore from Rs 4,581.68 crore. The increase included inventories of Rs 2,499.36 crore, up from Rs 2,348.53 crore, and trade receivables of Rs 1,459.50 crore, up from Rs 1,198.10 crore.

Aditya Birla Lifestyle Brands’ equity increased to Rs 1,432.80 crore at September 30, 2026, from Rs 1,412.18 crore at March 31, 2026. Current liabilities rose to Rs 5,102.09 crore from Rs 4,300.22 crore. Current borrowings increased to Rs 677.17 crore from Rs 252.73 crore, while non-current borrowings declined to Rs 560.85 crore from Rs 580.96 crore.

Aditya Birla Lifestyle Brands held current investments of Rs 228.97 crore at September 30, 2026, up from Rs 16.34 crore at March 31, 2026. Cash and cash equivalents fell to Rs 41.36 crore from Rs 90.96 crore over the same period. During the September quarter, 31,825 equity shares with a face value of Rs 10 each were transferred from the employee stock option plan trust to option grantees under the special-purpose employee stock option scheme.

Conclusion

Aditya Birla Lifestyle Brands increased September-quarter revenue by Rs 227.71 crore while total expenses rose by Rs 197.04 crore, resulting in profit after tax of Rs 53.05 crore. First-half profit after tax reached Rs 82.07 crore and net operating cash flow rose to Rs 403.89 crore, although trade receivables and inventories also increased during the six-month period.

The next financial disclosure will show whether Aditya Birla Lifestyle Brands’ higher current borrowings of Rs 677.17 crore, trade receivables of Rs 1,459.50 crore and inventories of Rs 2,499.36 crore change after September 30, 2026. The filing provides no revenue or profit target, while recording the transfer of 31,825 employee stock option plan shares during the quarter.