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    Aditya Bir. Fas.

    ABFRL
    Consumer Services·6 Feb 2026
    Management Summary

    Aditya Birla Fashion and Retail Limited reported an 8% Y-o-Y revenue growth to INR 2,374 crores and a 13% increase in EBITDA to 15.6% margins for Q3 FY26. The ethnic business showed strong margin expansion of 350 basis points to 22.7%, and new businesses grew over 20%. However, the quarter saw a reported loss of INR 141 crores due to a one-time exceptional item and a mixed demand environment, with festive sales shifting to earlier or later quarters impacting reported growth.

    Highlights

    5
    • Overall EBITDA grew by 13%, with margins at 15.6% for the quarter compared to 14.9% in the same period last year.

    • Ethnic business continued its consistent margin expansion for the eighth consecutive quarter with Q3 margin reaching 22.7%, up 350 basis points versus last year.

    • All new businesses delivering over 20% growth.

    • Digital brand portfolio TMRW grew by 29% versus last year in Q3, underpinned by strong back-end technology and data science-led capabilities.

    • Net 5.5 lakh square feet of area added over the last 12 months, with 50 new additions during the quarter.

    Concerns

    3
    • Reported loss was INR 141 crores, which includes a one-time exceptional item pertaining to new Labor Code this quarter. Normalized loss stood at INR 115 crores versus INR 103 crores last year.

    • Overall demand environment remained mixed with consumption largely centered around festive and wedding-related shopping.

    • A part of the festive season shifted to the previous quarter this year compared to Q3 last year, impacting reported sales growth for masstige and premium brands, and Pantaloons.

    What Changed2

    vs Q4 FY26

    Guidance items9 → 15 (+6)Risks discussed4 → 5 (+1)

    Key financials

    Single quarter

    09 metrics
    1. 01Revenue₹2,374 Cr+8%YoY
    2. 02EBITDA+13%YoY
    3. 03EBITDA Margin15.6%
    4. 04Reported Loss₹141 Cr
    5. 05Normalized Loss₹115 Cr

    Segment breakdown

    Pantaloons
    ₹1,276 Cr Revenue18.2% Margin3% LTL (adjusted)
    Ethnic Business
    ₹2,200 Cr Annual Sales Run Rate₹703 Cr Q3 Revenue10% LTL22.7% Q3 EBITDA Margin350 bps Q3 EBITDA Margin Y-o-Y Increase
    Ethnic Business - Design-led segment
    30% Y-o-Y Growth15% LTL Growth
    Ethnic Business - Tasva
    26% Y-o-Y Revenue Growth8% LTL Growth20% YTD LTL Growth
    Ethnic Business - TCNS
    0% Overall Revenue Growth8% Q3 LTL Growth10% YTD LTL Growth500 bps Margin Increase50% YTD Pre-Ind AS Losses Decline
    Luxury Retail (Collective & Mono brands)
    16% Y-o-Y Growth
    Digital Brand Portfolio (TMRW)
    29.0% Q3 Y-o-Y Growth₹1,100 Cr Annual Revenue Run Rate12% Q3 Losses as % of Revenue95% Online Channel Contribution (9-month)
    List

    Capital allocation

    3
    high confidence
    CategoryHeadline
    Capex

    Capex disclosed

    Debt

    Net ₹600 crores

    Liquidity

    Cash ₹2,100 crores

    ABFRL stand-alone cash is around INR 1,600 crores. TMRW has net cash of INR 400-500 crores from fundraise.

    Guidance & targets

    12
    CategoryTargetPriority
    Pantaloons Growth
    LTL Growth
    mid- to high single-digit
    Medium
    Pantaloons Store Expansion
    New Stores
    20 stores
    Medium
    Pantaloons Store Size
    New Store Area
    18,000+ sq ft, up to 25,000-30,000 sq ft
    High
    TCNS Store Expansion
    New Stores
    50-60 stores
    High
    TCNS Profitability
    Breakeven
    breakeven
    Medium
    Tasva Profitability
    Breakeven
    breakeven
    Low
    Ethnic Business Profitability
    Profit Trajectory
    improve much faster than revenue growth
    Medium
    Galeries Lafayette Profitability
    Store Profitability (as % of revenue)
    15-20%
    Medium
    Galeries Lafayette Profitability
    Store Profitability (as % of revenue)
    20%
    Medium
    TMRW Profitability
    Breakeven
    breakeven
    Medium
    TMRW Online Channel Contribution
    Online Share of Business
    85%
    Medium
    ABFRL (ex-TMRW) Profitability
    Pre-Ind AS Profit
    positive profit
    Medium

    Pantaloons LTL Growth

    Next quarter / ongoing
    Current3% (adjusted for shifts)
    TargetMid- to high single-digit

    Why it matters

    Indicator of underlying business health and effectiveness of premiumization strategy.

    So we are looking for mid- to high single-digit growth in Pantaloons for LTL and double-digit growth at an overall level, yes.

    How to verify

    key_financials.segment_breakdown[name='Pantaloons'].metrics[label='LTL (adjusted)']

    Risks & concerns

    5
    RiskSeverity

    Mixed demand environment

    Overall demand environment remained mixed with consumption largely centered around festive and wedding-related shopping.Management acknowledged

    medium

    Festive season shift impacting sales growth

    A part of the festive season shifted to the previous quarter this year compared to Q3 last year, impacting reported sales growth for masstige and premium brands, and Pantaloons.Management acknowledged

    medium

    Competitive intensity in lower to mid-segment

    The competitive intensity and overall consumption at the lower to mid-segment of consumption has been more challenging for much of last 12 to 24 months.Management acknowledged

    medium

    Intense competitive environment for OWND! business

    The OWND! business operates in an environment which is fairly intense from a competitive point of view, with many large players entering the space.Management acknowledged

    medium

    Reported loss due to one-time exceptional item

    Reported loss was INR 141 crores, including a one-time exceptional item pertaining to new Labor Code this quarter.Management acknowledged

    medium

    Q&A highlights

    8

    “So as Jagdish mentioned that our performance for this quarter actually corrected for the shift of festive actually is at about 3%. The other big shift that happened in this quarter, I'm just giving you first explanation for the growth. Because we had a good autumn/winter and the season was going well and one of the KPIs that we saw improve significantly is our sell-through rates on our merchandise, given all the shifts we've made in our merchandising strategy, we actually decided to shift our EOSS versus last year to quarter 4.”

    Clarifies the impact of festive season shifts and EOSS deferral on Pantaloons' reported growth, and highlights positive internal KPIs like sell-through rates and new store performance.

    asked by Archana Menon

    2 min read6 chapters

    Detailed Narrative

    01

    Q3 FY26 Performance Overview

    Aditya Birla Fashion and Retail reported an 8% year-on-year revenue growth, reaching INR 2,374 crores in Q3 FY26. Overall EBITDA increased by 13%, with margins improving to 15.6% from 14.9% in the prior year. Despite a mixed demand environment and shifts in festive season timing, the company recorded a reported loss of INR 141 crores, which included a one-time📎 exceptional item📎, with normalized loss at INR 115 crores versus INR 103 crores last year.

    02

    Strategic Shifts and Performance in Pantaloons

    The Pantaloons segment reported INR 1,276 crores in revenue with an 18.2% margin. Management noted that adjusting for festive and EOSS shifts, like-for-like (LTL) growth stood at 3%. The refreshed strategy, focusing on premiumization and moving away from value-led fashion, is showing early success, particularly in women's western wear and non-apparel categories, with new stores outperforming the network. The average selling price has increased by 2-3% due to this premiumization strategy.

    03

    Ethnic Business Growth and Margin Expansion

    The ethnic portfolio achieved INR 703 crores in Q3 revenue, a 20% year-on-year growth, with LTL growth at 10%. The segment's EBITDA margin expanded by 350 basis points year-on-year to 22.7%. Tasva continued its strong trajectory with 26% Y-o-Y revenue growth and 8% LTL growth, while TCNS, after store rationalization from 650 to 480 stores, delivered 8% LTL growth and saw margins improve by approximately 500 basis points, with pre-Ind AS losses declining over 50% YTD.

    04

    Digital Brands (TMRW) and Luxury Retail

    The digital brand portfolio, TMRW, grew by 29% year-on-year in Q3, achieving an annual revenue run rate of INR 1,100 crores, with Wrogn showing improving profitability trends. The luxury retail segment, including Collective & Mono brands, delivered 16% year-on-year growth. Galeries Lafayette, the first flagship luxury departmental store, commenced operations in November 2025 and has shown strong early traction, with an investment of INR 125-130 crores for store setup and INR 20-25 crores for initial launch.

    05

    Capital Allocation and Liquidity

    As of December 2025, ABFRL held gross cash of approximately INR 2,100 crores. Capital expenditure for the first nine months of FY26 was around INR 300 crores, including security deposits. The company's stand-alone cash was INR 1,600 crores, with approximately INR 800 crores in long-term debt. Including subsidiaries, the consolidated net cash position was around INR 600 crores.

    06

    Outlook and Strategic Direction

    Management guided for mid- to high single-digit LTL growth and double-digit overall growth for Pantaloons, with plans to add around 20 larger stores annually. TCNS is expected to add 50-60 stores next year and achieve breakeven on an annualized basis by FY27. ABFRL, excluding TMRW, is projected to achieve positive pre-Ind AS profit next year, while TMRW aims for breakeven by FY29. The company remains focused on driving profitability and network expansion across all businesses, with TMRW's online contribution expected to shift from 95% to 85% as offline traction grows.

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