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 Ro

995.12 Crore

rice of 'I! 110 per Rights Equity Share (including premium of 'I! 100 per RES), aggregating to 'I! 995.12 Crore, in the ratio of 9 RES for every 77 existing fully-paid shares held by the eligible equity sharehol

2,195 Crore

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

770 Crore

d 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 the

5.67%

to total assets (times) 12 Cur Lon Cur Tot 0.23 2.97 56.90 0.59 0.59 - 12.47 3.52 5.67% 1.69% 0.08 3.77 1 4.18 80.13 0.86 0.85 - 11.90 3.37 6.76% 2.71% 0.04 6.S3 8.30

1.69%

al assets (times) 12 Cur Lon Cur Tot 0.23 2.97 56.90 0.59 0.59 - 12.47 3.52 5.67% 1.69% 0.08 3.77 1 4.18 80.13 0.86 0.85 - 11.90 3.37 6.76% 2.71% 0.04 6.S3 8.30 0.81

6.76%

0.59 0.59 - 12.47 3.52 5.67% 1.69% 0.08 3.77 1 4.18 80.13 0.86 0.85 - 11.90 3.37 6.76% 2.71% 0.04 6.S3 8.30 0.81 4.36 (0.18) (0.73) 0.04 0.14 190.76 260.62 (130.3

2.71%

0.59 - 12.47 3.52 5.67% 1.69% 0.08 3.77 1 4.18 80.13 0.86 0.85 - 11.90 3.37 6.76% 2.71% 0.04 6.S3 8.30 0.81 4.36 (0.18) (0.73) 0.04 0.14 190.76 260.62 (130.37) (8

11.85%

(0.18) (0.73) 0.04 0.14 190.76 260.62 (130.37) (80.70) 2.05 2.04 - 13.34 4.98 11.85% 6.64% - 2.76 2.75 13.46 3.74 7.07% 2.87% 0.08 (1.41) (1.41) 10.62 3.72 1.44% -2.3

6.64%

(0.73) 0.04 0.14 190.76 260.62 (130.37) (80.70) 2.05 2.04 - 13.34 4.98 11.85% 6.64% - 2.76 2.75 13.46 3.74 7.07% 2.87% 0.08 (1.41) (1.41) 10.62 3.72 1.44% -2.31% -

“(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

2

Enclosed

1

Registered Office

1

Ratios have been computed as follows

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 1.45 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 Lim" �lik Company Secretary and Compliance Offi Encl.: As above ADITVA BIRLA FASHION AND RETAIL LIMITED

Registered Office

Piramal Agastya Corporate Park, Building 'A', 4th and 5th Floor, Unit No. 401, 403, 501, 502, L.B.S. Road, Kurla, Mumbai - 400 070 CIN: L18101MH2007PLC233901 Website: www.abfrl.com Tel.: +91 86529 05000 Fax: +9186529 05400 E-mail: secretarial@abfrl.aditvabirla.com Al>ITYA BIRLA Adltya Blrla Fashion and Retell Umlted STATEMENT Of UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2022 Sr, No. Particulars I R~venue from operations II Other Income (Refer Note 5) Ill Tlllal Income (I+ 111 IV Expenses la) cost of materials consumed lb) Purchases of stock-in-trade (c) Chanses in inventories of finished goods, work•ln•progress and stock-in-trade Id) Employee benefits expense [e) Finance costs (f) Depreciation and amortisation expense (g) Rent expense (Refer Note 5) (h) Other expenses Total exoenses V Profit/ (loss) before tax (Ill - IV) VI Income t.x expense (1) Current tax (b) Current tax relatlng to earlier years (c) Deferred tax cha ,ae/ (credit) VII

Notes

1 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, 2015, 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 February 07, 2023. 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

Ratios have been computed as follows

1. Debt service coverage ratio = Earnings before interest• and tax/ (Finance cost• + Principal repayment of borrowings ) 2. Interest service coverage ratio= Earnings before interest• and tax/ Finance cost* 3. Bad debts to Account receivable ratio= Bad debts/ Average of opening and closing Accounts receivables 4. Debtors turnover (annualised) = Revenue from Operations for the period/ Average of opening and closing Trade Receivables 5. Inventory turnover (annualised) = Revenue from Operations for the period/ Average of opening and closing Inventories 6. Operating margin = Earnings before interest and tax / Revenue from Operations 7. Net profit margin= Profit After Tax/ Revenue from Operations 8. Debt equity ratio= Debt/ Equity Debt = Borrowings (excluding Lease Liabilities accounted as per Ind AS 116) - Cash and Bank Balance (includes fixed deposits) • Liquid Investments Equity= Equity share capital + Other equity (excluding impact of Ind AS 116) 9. Current ratio= Current Assets/ Current

Notes

1 2 3 4 The above consolidated financial results have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. The above consolidated financial results, as reviewed and recommended by the Audit Committee, have been approved by the Board of Directors at its meeting held on February 07, 2023. The limited review as required under Regulation 33 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. The Ministry of Corporate Affairs vide notification dated July 24, 2020, issued an amendment to Ind AS 116 - Leases, by inserting a practical expedient w.r.t. "Covid-19- Related Rent Concessions" effective from the period beginning on or after April 01, 2020 and vi