Aditya Birla Fashion and Retail Limited

Rs. 10

SOP Share Allotment: Pursuant to various Employees Stock Option Schemes, following Equity Shares of Rs. 10/- each were allotted /transferred to the option grantees: Particulars Allotment [Non-Trust Rout

995.12 Crore

) at a price of" 110 per Rights Equity Share (including premium of " 100 per RES), aggregating to " 995.12 Crore, in the ratio of 9 RES for every 77 existing fully-paid shares held by the eligible equity shareho

2,195 Crore

into or exchangeable for 1 Equity Share of the Company of face value of " 10 each aggregating to " 2,195 Crore to Caladium Investment Pte. Ltd, a Foreign Portfolio Investor ("Investor") by way of preferential

770 Crore

of Directors approved the allotment to the Investor on receipt of consideration aggregating to - "770 Crore towards: i) 1,02,16,450 fully paid up Equity Shares, of which" 10 is towards face value and" 278.

25%

10 is towards face value and" 278.75 towards premium and ii) 6,58,00,866 warrants, upon receipt of 25% of the Warrant Issue Price (i.e . "72.1875 per warrant) as warrant subscription money. Balance 75%

75%

25% of the Warrant Issue Price (i.e . "72.1875 per warrant) as warrant subscription money. Balance 75% of the Warrant Issue Price (i.e. " 216.5625 per warrant) shall be payable within 18 months from t

6.76%

uarter ended September 30, 2022 (Unaudited) 3.77 4.18 80.13 0.86 0.85 11.90 3.37 6.76% 2.71% 0.04 5,00,500 0.51 3,857.82 1.08 0.82 0.87 0.10 Quarter Quarter ended ended

2.71%

ended September 30, 2022 (Unaudited) 3.77 4.18 80.13 0.86 0.85 11.90 3.37 6.76% 2.71% 0.04 5,00,500 0.51 3,857.82 1.08 0.82 0.87 0.10 Quarter Quarter ended ended June

9.08%

2021 (Unaudited) (Unaudited) (Unaudited) 5.57 6.17 123.59 1.32 1.32 13.61 3.79 9.08% 4.46% 0.20 5,00,500 0.51 3,017.00 0.97 1.58 0.86 0.12 0.16 1.57 14.09 0.15 0.15

4.46%

(Unaudited) (Unaudited) (Unaudited) 5.57 6.17 123.59 1.32 1.32 13.61 3.79 9.08% 4.46% 0.20 5,00,500 0.51 3,017.00 0.97 1.58 0.86 0.12 0.16 1.57 14.09 0.15 0.15 10.66

5.30%

5,00,500 0.51 3,017.00 0.97 1.58 0.86 0.12 0.16 1.57 14.09 0.15 0.15 10.66 3.69 5.30% 0.71% 0.35 5,00,500 0.51 2,619 .71 1.12 2.05 0.69 0.15 4.65 5.15 203.72 2.18 2.17

0.71%

,500 0.51 3,017.00 0.97 1.58 0.86 0.12 0.16 1.57 14.09 0.15 0.15 10.66 3.69 5.30% 0.71% 0.35 5,00,500 0.51 2,619 .71 1.12 2.05 0.69 0.15 4.65 5.15 203.72 2.18 2.17 12.29

“(i) Unaudited Financial Results; [Kindly note that pursuant to Regulation 47 of the SEBI Listing Regulations extract of these results will be published in Business Standard and Navshakti newspaper.] (ii) Press Release; and (iii) Investor Presentation.”

Notes

4

Enclosed

1

Registered Office

1

Adjustments for

1

Changes in working capital

1

Ratios have been computed as follows

1

Note

1

Adjustments for

1

Changes in working capital

1

Enclosed

(i) Unaudited Financial Results; [Kindly note that pursuant to Regulation 47 of the SEBI Listing Regulations extract of these results will be published in Business Standard and Navshakti newspaper.] (ii) Press Release; and (iii) Investor Presentation. The meeting concluded at 1.55 p.m. and the Trading Window in Company's securities shall remain closed until 48 hours from this announcement. The same is being duly communicated to all the Designated persons. for dealing The above is being made available on the Company's website i.e. www.abfrl.com. Thanking you. Sincerely, For Aditya Birla Fashion and Retail Limited G� Company Secretary and·conipliance Office Encl.: As above ADITYA BIRLA FASHION AND RETAIL LIMITED

Registered Office

Piramal Agastya Corporate Park, Building 'A', 4th and 5th Floor, Unit No. 401, 403, 501, 502, L.8.S. Road, Kurla, Mumbai - 400 070 CIN: L18101MH2007PLC233901 Website: www.abfrl.com Tel.: +9186529 05000 Fax: +91 86529 05400 E-mail: secretarial@abfrl.aditvabirla.com STATEMENT OF UNAUDITED STANDALONE FINANOAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2022 Adltya Blr1a Fashion and Retail Limited Sr. No. Particulars I Revenue from operations II Other income (Refer Note 5) Ill Total Income (I + II) IV Expenses (a) Cost of materials consumed (bl Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-In-trade (d) Employee benefits expense (e) Finance costs (f} Depreciation and amortisation expense (g) Rent expense (Refer Note 5) (h) Other expenses Total expenses V Profit/ (loss) before tax (Ill • IV) VI Income tax expense (a) Current tax (b) Deferred tax charge/ (credit) VII Net profit/ (loss) after tax (V - VII VIII Other comprehe

Notes

Standalone Statement of Assets and liabilities as at September 30, 2022 Particulars 'I! in Crore As at As at September 30, 2022 March 31, 2022 (Unaudited) (Audited) A ASSETS I Non•current assets (a) Property, plant and equipment (b) Capital work-in -progress (c) Right-of-use assets (d) Goodwill (e) Other intangible assets (f) Financial assets Investment in subsidiaries and joint venture (i) (ii) Other investments (iii) loans (iv) Security deposits (v) Other financial assets (g) Deferred tax assets (net) (h) Non-current tax assets (net) (i) Other non-current assets Total • Non-current assets II Current assets (a) Inventories (b) Financial assets (i) Current Investments (ii) loans (iii) Security deposits (iv) Trade receivables (v) Cash and cash equivalents (vi) Bank balance other than cash and cash equivalents (vii) Other financial assets (c) Other current assets Total• Current assets 671.84 92 .29 2,499.74 1,859.60 43.74 978.80 10.57 58.56 312.37 176.88 287 .62 9.27 127.92 7,129.20 569.

Adjustments for

Depreciation and amortisation expense Finance costs Gain on retirement of right-of-use assets Rent concession on lease rentals Loss on sale/ discard of property, plant and equipment Fair value changes on derivative financial instrument (net) Share-based payment to employees Interest income Liabilities no longer required written back Net gain on sale of current investments Net unrealised exchange (gain)/ loss Expense/ (income) on financial assets/ liabilities that is designated as fair value through profit or loss Provision for doubtful debts, deposits and advances Operating profit before working capital changes

Changes in working capital

(Increase)/ decrease in trade receivables (Increase)/ decrease in inventories (Increase)/ decrease in other assets Increase/ (decrease) in trade payables Increase/ (decrease) in provisions Increase/ (decrease) in other liabilities Cash generated from operations Income taxes refund (net) Net cash flow from operating activities II Cash flows from investing activities Purchase of property, plant and equipment, intangible assets and capital advance Consideration paid for acquisition of/ investment in subsidiaries Purchase of current investments Inter-corporate deposits to subsidiaries Proceeds from sale of property, plant and equipment and intangible assets Proceeds from sale/ maturity of current investments Repayment of Inter-corporate deposits by subsidiaries Interest received Net cash flow used in investing activities Ill Cash flows from financing activities Proceeds from issue of equity shares Proceeds from Rights Issue (net off share issue expenses) Proceeds from Preferential Issue (n

Notes

The above standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) - 34 "Interim Financial Reporting" as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 201S, as amended . 2 The above standalone financial results, as reviewed and recommended by the Audit Committee, have been approved by the Board of Directors at its meeting held on November 04, 2022 . 3 The limited review as required under Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Auditors of the Company and the related report is being submitted to the concerned Stock Exchanges. 4 The segment information as per Ind AS 108 "Operating Segments• is provided on the basis of consolidated financial results, hence the same is not provided separately for the standalone financial results. 5 The Ministry