Aditya Birla Sun Life AMC LimitedQuarter ended 30th September, 2026 Results & Financial Update

Aditya Birla Sun Life AMC Limited: Quarter ended 30th September, 2026 consolidated results and company financials – revenue ₹483.81 Cr, PAT ₹220.98 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.

NSE: ABSLAMCPublished 22 Oct 2026Reported 21 Oct 2026Updated 22 Oct 2026~6 min read
Quarter at a glanceReported figures and period changes.Changes compare like-for-like reported periods where available.
Revenue from operations change+4.9%Year-on-year
Profit after tax change-8.4%Profit after tax · year-on-year
Sequential change-28.6%Quarter-on-quarter

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Quarterly Results AnalysisExplore Aditya Birla Sun Life AMC Quarter ended 30th September, 2026 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.

Quarter overview

Quarterly earnings analysis

01

Aditya Birla Sun Life AMC Limited registered consolidated revenue from operations of INR 483.81 crore for the quarter ended 30th September, 2026, marking a 4.88% increase compared to INR 461.32 crore in the corresponding period of the previous year.

02

Total consolidated income for the quarter stood at INR 526.19 crore, reflecting a contraction from INR 625.35 crore reported in the preceding June 2026 quarter and INR 506.47 crore in the September 2025 quarter, largely influenced by movements in other income components.

03

Consolidated profit before tax (PBT) for the quarter settled at INR 296.19 crore, compared to INR 406.07 crore in the previous quarter and INR 315.60 crore in the same period last year.

04

Consolidated net profit (PAT) for the period was reported at INR 220.98 crore, translating to basic earnings per share of INR 7.64. On a sequential basis, net profit moderated from INR 309.49 crore in Q1 FY27, while remaining close to the INR 241.32 crore recorded in Q2 FY25.

05

Total expenses for the quarter rose to INR 230.00 crore from INR 219.28 crore in the preceding quarter, driven primarily by higher employee benefit expenses of INR 126.26 crore compared to INR 116.34 crore previously.

06

Tax expenses for the quarter stood at INR 75.21 crore, reflecting current tax provisions of INR 81.95 crore offset by deferred tax movements of INR (5.79) crore.

07

The company's balance sheet reflects total consolidated assets of INR 4,242.44 crore as of 30th September, 2026, backed by a strong net worth of INR 3,881.60 crore comprising equity share capital of INR 144.69 crore and other equity of INR 3,736.91 crore.

01 · Business model

What does Aditya Birla Sun Life AMC do?

Aditya Birla Sun Life AMC Limited operates as the asset manager for Aditya Birla Sun Life Mutual Fund alongside offering portfolio management services and advisory mandates to institutional and retail clients.

The enterprise generates primary revenue through asset management fees collected on mutual fund schemes and managed accounts, supplemented by investment returns and other treasury income.

The primary operating segment centers entirely on asset management and allied advisory services under Ind AS 108, with operations extending across domestic hubs and select international jurisdictions via wholly owned subsidiaries.

02 · Historical context

What shaped the business before this quarter

FY26 dividend distribution

During the period ended 30th September, 2026, the company paid a final dividend of INR 25.50 per equity share for the year ended 31st March, 2026, as approved by shareholders at the AGM on 29th July, 2026.

Labour Code implementation

Following the implementation of new Labour Codes by the Government of India effective 21st November, 2025, the company previously recognized an incremental charge of INR 2.82 crore under exceptional items for FY26.

03 · Financial snapshot

Current quarter vs the two useful baselines

MetricQuarter ended 30th September, 2026Year-agoPrevious quarter
Revenue from operations₹483.81 Cr₹461.32 Cr₹462.96 Cr
Total income₹526.19 Cr₹506.47 Cr₹625.35 Cr
Profit before tax₹296.19 Cr₹315.60 Cr₹406.07 Cr
Profit after tax₹220.98 Cr₹241.32 Cr₹309.49 Cr
EPS₹7.64₹8.36₹10.72

Financial interpretation

What the reported numbers mean

Profit conversion

Profit after tax represented 45.7% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.

Pre-tax earnings

Profit before tax was equivalent to 61.2% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.

Operating revenue versus total income

Total income exceeded operating revenue by ₹42.38 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.

Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.

04 · Why it moved

Why the quarter looked the way it did

What drove revenue

Operational revenue growth

Revenue from operations advanced to INR 483.81 crore, up 4.88% year-on-year from INR 461.32 crore and up 4.50% sequentially from INR 462.96 crore.

Total income dynamics

Total consolidated income reached INR 526.19 crore, supported by other income of INR 42.38 crore, which moderated from INR 162.39 crore in the June 2026 quarter.

What drove margins

Employee benefit expenses

Employee costs rose to INR 126.26 crore on a consolidated basis, compared to INR 116.34 crore in the preceding quarter and INR 95.09 crore in the corresponding quarter of the previous year.

Fees, commission and operational overheads

Fees and commission expenses stood at INR 16.01 crore, while other expenses were maintained at INR 73.49 crore, matching the previous quarter's level of INR 73.63 crore.

Profitability ratios

The consolidated profit after tax margin for the quarter was 45.67%, compared to 66.85% in the June 2026 quarter, reflecting the higher base of other income in Q1.

05 · Segments, products & geography

Which parts of the business are doing the work

Geography and market mix

International subsidiaries

Consolidated results include operations from four wholly owned overseas subsidiaries located in Mauritius, Singapore, Dubai (DIFC), and the IFSC in GIFT City.

06 · Strategy & new businesses

How the company is trying to change its growth mix

ESOP and PRSU allotments

The company allotted 1,71,641 equity shares of face value INR 5 each during the quarter upon exercise of employee stock options. Additionally, the nomination and remuneration committee approved the issuance of 8,53,740 ESOPs at INR 1,017.50 and 1,93,728 PRSUs at INR 5.00 on 30th July, 2026.

07 · Reported developments

What changed operationally

Steady operational revenue expansion

Consolidated operational revenue increased both year-on-year and sequentially, demonstrating sustained business activity in the core asset management vertical.

08 · Pressure points & risks

What is not going smoothly

Subsidiary earnings contribution

Four overseas subsidiaries collectively reported a net loss after tax of INR (3.2) crore for the quarter ended 30th September, 2026, with total assets aggregating INR 115.4 crore.

09 · Cash flow & balance sheet

Profit is one thing. Cash and funding tell another part of the story.

Operating cash flow₹381.67 CrHalf year ended 30th September, 2026
Capital expenditure₹-12.12 CrHalf year ended 30th September, 2026
Free cash flow₹369.55 CrHalf year ended 30th September, 2026
Operating cash flows

Net cash generated from operating activities for the half year ended 30th September, 2026, was INR 381.67 crore, compared to INR 383.84 crore in the corresponding period of the previous year.

Investing and financing cash flows

Net cash generated from investing activities stood at INR 325.26 crore, driven by net transactions in investments, while financing cash flows showed an outflow of INR 717.25 crore primarily reflecting dividend payments.

Capital allocation & funding

Finance costs and lease liabilities

Consolidated finance costs for the quarter were stable at INR 1.14 crore, alongside lease liabilities reflecting right-of-use asset arrangements.

10 · Beyond the numbers

What changed beyond the numbers

Reported update

Statutory auditor review

The consolidated financial results for the quarter and half year ended 30th September, 2026, were subjected to a limited review by statutory auditors S.R. Batliboi & Co. LLP, who issued an unmodified conclusion.

11 · Previous-quarter changes

What changed since the previous quarter

Sequential earnings adjustment

Total income moved from INR 625.35 crore in Q1 FY27 to INR 526.19 crore in Q2 FY27, largely attributable to variances in other income and fair valuation of investments.

12 · Key Q&A

The quarter, answered directly

What does Aditya Birla Sun Life AMC do?

Aditya Birla Sun Life AMC Limited operates as the asset manager for Aditya Birla Sun Life Mutual Fund alongside offering portfolio management services and advisory mandates to institutional and retail clients.

What is the clearest takeaway from Quarter ended 30th September, 2026?

Aditya Birla Sun Life AMC Limited registered consolidated revenue from operations of INR 483.81 crore for the quarter ended 30th September, 2026, marking a 4.88% increase compared to INR 461.32 crore in the corresponding period of the previous year.

What drove revenue or demand?

Revenue from operations advanced to INR 483.81 crore, up 4.88% year-on-year from INR 461.32 crore and up 4.50% sequentially from INR 462.96 crore.

What mattered most for margins or profitability?

Employee costs rose to INR 126.26 crore on a consolidated basis, compared to INR 116.34 crore in the preceding quarter and INR 95.09 crore in the corresponding quarter of the previous year.

What changed operationally beyond the headline numbers?

The company allotted 1,71,641 equity shares of face value INR 5 each during the quarter upon exercise of employee stock options. Additionally, the nomination and remuneration committee approved the issuance of 8,53,740 ESOPs at INR 1,017.50 and 1,93,728 PRSUs at INR 5.00 on 30th July, 2026.

What are the main pressure points disclosed for the quarter?

Four overseas subsidiaries collectively reported a net loss after tax of INR (3.2) crore for the quarter ended 30th September, 2026, with total assets aggregating INR 115.4 crore.

13 · Scenario calculator

Earnings sensitivity: what if growth and margins change?

Starting point

Build your own next-quarter scenario

Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.

Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.

Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%

The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.

14 · Next filing checkpoints

What the next disclosure can confirm or change

  1. 01

    Subsequent financial reporting: Monitor the financial performance and mutual fund average assets under management (AAUM) trends reported in upcoming quarterly disclosures.

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Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.

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