Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026.

FASHION & RETAIL November 5, 2026 BSE Limited National Stock Exchange of India Limited Scrip code: 535755, 976007 & 975069 Symbol: ABFRL Sub.: Outcome of the Board Meeting of the Company. Ref.: 1. Regulations 30, 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”); 2. Our intimation dated October 30, 2026 Dear Sir/ Madam, With reference to the captioned subject, this is to inform you that the Board of Directors of the Company at its meeting held today i.e., Thursday, November 5, 2026, have inter alia considered and approved the Unaudited Standalone & Consolidated Financial Results for the quarter and half year ended September 30, 2026 (“Unaudited Financial Results”). Enclosed are the Unaudited Financial Results along with Limited Review Reports for your records. (Pursuant to Regulation 47 of the SEBI Listing Regulations, extract of these results will be published in newspaper). The meeting commenced at 15:30 HRS (IST) and concluded at 16:45 HRS (IST). The Trading Window for dealing in Company’s securities shall remain closed until 48 hours from this announcement. The above is being made available on the website of the Company i.e., www.abfrl.com. Thanking you, Sincerely, For Aditya Birla Fashion and Retail Limited Rajeev Agrawal Company Secretary & Compliance Officer ACS 18877 Encl.: As above ADITYA BIRLA FASHION AND RETAIL LIMITED Registered Office: Piramal Agastya Corporate Park, Building ‘A’, CIN: L18101MH2007PLC233901 Website: www.abfrl.com 4th and 5th Floor, Unit No. 401, 403, 501, 502, Tel.: +91 86529 05000 E-mail: secretarial@abfrl.adityabirla.com L.B.S. Road, Kurla, Mumbai - 400 070 Fax: +91 86529 05400 Price Waterhouse & Co Chartered Accountants LLP Review Report The Board of Directors Aditya Birla Fashion and Retail Limited Piramal Agastya Corporate Park, Building 'A' 4th and 5th Floor, Unit. 401, 403, 501, 502 L.B.S Road, Kurla, Mumbai -400070. 1. We have reviewed the unaudited standalone financial results of Aditya Birla Fashion and Retail Limited (the "Company") for the quarter ended September 30, 2026 and the year to date results for the period April 01, 2026 to September 30, 2026, and the notes that include the 'Statement of Assets and Liabilities as at September 30, 2026' and the 'Statement of Cash Flows for six months ended September 30, 2026' which are included in the accompanying 'Statement of Unaudited Standalone Financial Results for the quarter and six months ended September 30, 2026' (hereinafter referred to as the "Standalone Financial Results"). The Standalone Financial Results has been prepared by the Company pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations, 2015"), which has been initialled by us for identification purposes. 2. This Standalone Financial Results, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid dmvn in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Standalone Financial Results based on our review. 3. We conducted our review of the Standalone Financial Results in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Standalone Financial Results is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Standalone Financial Results has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. Price Waterhouse & Co Chartered Accountants LLP, 5th Floor, Tower 'D', The Millenia, 1 & 2 Murphy Road, Ulsoor Bengaluru -560 008 T:+91 (80) 40794188 Registered office and Head office: Plot No. 56 & 57, Block DN, Sector-V, Salt Lake, Kolkata -700 091 Price Waterhouse & Co. (a Partnership Firm) converted into Price Wa_lerhouse _& Co Chartered Accountants LLP (a Limited Liability Partnership with LLP identity no: LLPIN AAC·4362) with effect from July 7, 2014. Post its conversion to Price Waterhouse & Co Chartered Accountants LLP, its ICAI registration number is 304026E/E300009 (ICAI registration number before conversion was 304026E) Price Waterhouse & Co Chartered Accountants LLP 5. We draw attention to Note 8 to the Standalone Financial Results, which describes the Scheme of Amalgamation (the "Scheme") between the Company and Jaypore E-Commerce Private Limited, with an appointed date of April 1, 2026, as approved by the National Company Law Tribunal vide order dated July 2, 2026. The Scheme has been given effect in the Standalone Financial Results of the Company from the beginning of the preceding period, i.e., April 1, 2025. Accordingly, the comparative financial information for the quarter and six months period ended September 30, 2025 and for the year ended March 31, 2026 have been restated in accordance with Appendix C, 'Business Combinations of Entities Under Common Control', to Ind AS 103, 'Business Combinations'. Our conclusion is not modified in respect of this matter. For Price Waterhouse & Co Chartered Accountants LLP Firm Registration Number: 304026E/E300009 Neeraj Sharma Partner Place: Mumbai Membership Number: 108391 Date: November 05, 2026 UDIN: ~b108JqifRAG-iNfb?.£ ~ Adltya Blrfa Fashion and Retail limited STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 't In Crore Sr. Quarter ended Six months ended Year ended No. Particulars September 30, 202G June 30, 2026 September 30, 2025 September 30, 2026 September 30, 2025 March 31, 2026 !Unaudited) (Unaudited) (Unaudited) !Unaudited! !Unaudited! (Audited) I Revenue from operations 1,511.04 1,558.07 1,516.93 3,069.11 2,929.26 6,016.88 II Other income 44.62 38.58 49.16 83.20 111.31 209.07 Ill Total Income II+ Ill 1,555.66 1,596.65 1,566.09 3,152.31 3,040.57 6,225.95 IV Expenses (a) Cost of materials consumed 108.72 69.69 41.77 178.41 121.94 230.76 (bl Purchases of stock-in-trade 924.85 527.19 996.38 1,452.04 1,366.08 2,774.3S (c) Changes in inventories of finished goods, work-in-progress and stock-In-trade (279.561 140.76 (337.51) (138.80I (128.071 (161.10) (d) Employee benefits expen:se 230.59 232.29 210.42 462.88 405.62 824.82 (e) Finance costs 93.14 90.03 84.4S 183.17 163.57 343.25 (0 Depreciation and amortisation expense 281.67 269.92 262.39 551.59 516.30 1,072.93 le) Rent expense 43.00 46.92 45.98 89.92 89.65 171.22 (h) Other expenses 393.70 385.25 402.43 778.95 741.74 1,457.05 Total expen [Showing first 8,000 characters — download PDF for full document]