Aditya Birla Fashion and Retail Limited (ABFRL) has published newspaper advertisements regarding its unaudited financial results for the quarter and nine months ended December 31, 2025. These results were reviewed by the Audit Committee and approved by the Board of Directors on February 5, 2026. The company also announced that its Board, in a meeting held on February 5, 2026, approved the amalgamation of its wholly-owned subsidiaries, Jaypore E-Commerce Private Limited and TG Apparel & Decor Private Limited, with ABFRL, subject to regulatory approvals. In related financial disclosures, the company noted a past service cost of ₹28.48 crore related to the revised definition of wages under the new Labour Codes. Additionally, an exceptional item of ₹161.15 crore was reported for the nine months ended December 31, 2024, related to the gain on remeasurement of equity interest in Goodview Fashion Private Limited (GFPL) upon it becoming a subsidiary. The company had increased its shareholding in GFPL from 33.5% to 51% effective July 11, 2024. The company also provided an update on the demerger of its Madura Fashion & Lifestyle Business (MFL Business), which became effective from May 1, 2025, with shares of the resulting company listed on June 23, 2025. The financial results for the quarter and nine months ended December 31, 2024, and the year ended March 31, 2025, related to the MFL Business have been presented as Discontinued Operations in the consolidated financial results as per Ind AS 105.