Aditya Birla Fashion and Retail Limited (ABFRL) AI Stock Analysis

• Market Cap: ₹90.61B
• Dividend Yield: N/A
• Average Volume (3M): 193.86K
• Price to Earnings (P/E): ―
• Beta (1Y): 1.45
• Revenue Growth: -32.83%
• EPS Growth: 31.19%
• Country: IN
• Employees: 26,965
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Manufacturers
• EPS (TTM): -2.20
• Shares Outstanding: 1,220,492,400
• 10 Day Avg. Volume: 223,505
• 30 Day Avg. Volume: 193,857
• PEG Ratio: 1.32
• Price to Book (P/B): 2.79
• Price to Sales (P/S): 2.57
• P/FCF Ratio: 18.81
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 48 Neutral
• Price Target: ₹82.00 ▼(-0.45% Downside)

The overall stock score of 48 reflects a challenging financial and valuation environment for Aditya Birla Fashion and Retail Limited. While there are some operational improvements, consistent losses and revenue volatility weigh heavily on the financial performance. Technical indicators suggest a lack of strong momentum, and the negative P/E ratio highlights valuation concerns. The absence of earnings call data and corporate events further limits positive influences on the score.

Positive Factors

Operational Margin Improvement

Improved operational margins suggest enhanced efficiency and cost management, which can lead to better profitability and competitive positioning over time.

Cash Flow Generation

Strong cash flow generation enhances financial flexibility, enabling the company to invest in growth opportunities and manage debt effectively.

Balanced Debt Profile

A balanced debt profile ensures financial stability, reducing the risk of financial distress and allowing for strategic investments.

Negative Factors

Revenue Volatility

Inconsistent revenue growth can hinder long-term planning and investment, impacting the company's ability to sustain market leadership.

Profitability Challenges

Ongoing profitability challenges limit the company's ability to reinvest in growth and may affect investor confidence and stock performance.

Fluctuating Equity Levels

Fluctuating equity levels can indicate instability in financial health, affecting the company's capacity to fund operations and growth initiatives.

Aditya Birla Fashion and Retail Limited Business Overview & Revenue Model

Company Description

Aditya Birla Fashion and Retail Limited designs, manufactures, distributes, and retails fashion apparel and accessories in India and internationally. It operates in two segments, Madura Fashion & Lifestyle, and Pantaloons. The company offers shirts, trousers, denims, t-shirts, dresses, suits and blazers, casuals, ceremonial, and party wear; shorts, joggers, track pants, sweatshirts, jackets, loungewear, biker t-shirts, polos, chinos, kurtas and bottom wear, occasion wear, festive ensembles, streetwear, classic shirts, logo T-shirts, casual pants, lehengas and kurta sets, ethnic bottom wear, athleisure wear, workwear, tops, sleepwear, crops tops, skirts, jeans, sportswear; accessories; and shawls, stoles, shoes, and lingerie, as well as home furnishings, footwear, handbags, bed linen, towels, smart table linen, dressy cushion covers, and others. It markets its products primarily under the Louis Philippe, Van Heusen, Allen Solly, and Peter England brands, as well as operates fashion store under the Pantaloons brand. The company also holds online and offline rights to the India network of California-based fashion brand Forever 21; and international brands portfolio, such as The Collective, Simon Carter, American Eagle, Ralph Lauren, Hackett London, Ted Baker, and Fred Perry. It operates 3091 brand stores and 377 Pantaloons stores, as well as 28,585 multi-brand outlets in approximately 900 cities in India. The company was formerly known as Pantaloons Fashion & Retail Limited and changed its name to Aditya Birla Fashion and Retail Limited in January 2016. Aditya Birla Fashion and Retail Limited was incorporated in 2007 and is based in Mumbai, India.

How the Company Makes Money

ABFRL primarily generates revenue through the sale of branded apparel and accessories across its retail outlets and online platforms. Its revenue model is driven by multiple streams, including direct sales from its flagship stores, e-commerce sales, and franchise partnerships. Key revenue streams include the sale of products under its owned brands, as well as through licensing agreements for international brands. Additionally, the company benefits from strategic partnerships with designers and collaborations that enhance brand visibility and consumer appeal, contributing to its overall earnings. The company's focus on expanding its retail network and enhancing its online presence also plays a significant role in driving sales growth.

Aditya Birla Fashion and Retail Limited Financial Statement Overview

Summary

Aditya Birla Fashion and Retail Limited shows a mixed financial picture. While recent improvements in operational margins and cash flow generation are promising, consistent losses and revenue volatility pose challenges. The company maintains a balanced debt profile, but fluctuating equity levels suggest potential financial instability.

Income Statement

Aditya Birla Fashion and Retail Limited shows volatility in its income statement with a positive gross profit margin of 56.8% for 2025. However, the company has been struggling with profitability, as evidenced by negative net profit margins over the years, with -5.1% in 2025. Revenue growth has been inconsistent, with a decrease from 2024 to 2025. The EBIT margin improved to 38.5% in 2025, indicating some operational efficiency gains.

Balance Sheet

The balance sheet reveals a stable equity position with an equity ratio of 40.9% in 2025. The debt-to-equity ratio is favorable at 0.74, indicating a sound balance between debt and equity. However, the company has shown fluctuating stockholders' equity over the years, potentially pointing to financial instability.

Cash Flow

The cash flow statement highlights a healthy operating cash flow to net income ratio, indicating good cash generation relative to reported losses. Free cash flow has grown significantly in recent years, with a growth rate of 69.8% from 2024 to 2025. However, the company has experienced periods of negative free cash flow in past years, reflecting challenges in maintaining consistent cash flow.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	114.99B	73.77B	64.41B	124.18B	81.36B	52.49B
Gross Profit	67.00B	39.84B	31.70B	65.92B	42.26B	25.27B
EBITDA	12.70B	187.00M	-1.88B	5.63B	3.35B	-1.80B
Net Income	-4.66B	-3.76B	-6.28B	-360.00M	-1.09B	-6.73B
Balance Sheet
Total Assets	0.00	166.40B	224.11B	170.41B	124.07B	101.71B
Cash, Cash Equivalents and Short-Term Investments	23.67B	23.67B	13.35B	8.75B	7.26B	5.90B
Total Debt	0.00	50.17B	94.51B	65.73B	41.00B	35.99B
Total Liabilities	-68.13B	98.26B	176.90B	136.95B	96.18B	74.95B
Stockholders Equity	68.13B	68.12B	40.34B	33.43B	27.73B	26.44B
Cash Flow
Free Cash Flow	0.00	10.09B	5.94B	-451.20M	6.03B	9.43B
Operating Cash Flow	0.00	16.44B	13.41B	6.36B	9.51B	11.04B
Investing Cash Flow	0.00	-16.12B	-29.92B	-3.87B	-5.51B	-8.55B
Financing Cash Flow	0.00	3.34B	14.12B	3.25B	-5.27B	-2.69B

Aditya Birla Fashion and Retail Limited Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 82.37
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:ABFRL, the sentiment is Negative. The current price of 82.37 is above the 20-day moving average (MA) of 76.61, above the 50-day MA of 77.60, and below the 200-day MA of 82.64, indicating a bearish trend. The MACD of -0.40 indicates Positive momentum. The RSI at 41.32 is Neutral, neither overbought nor oversold. The STOCH value of 25.59 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for IN:ABFRL.

Aditya Birla Fashion and Retail Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
RESPONIND	73 Outperform	₹50.92B	24.92	―	0.05%	14.37%	7.71%
KKCL	66 Neutral	₹28.01B	21.57	―	0.41%	28.67%	-20.77%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
RAJESHEXPO	60 Neutral	₹49.72B	37.68	―	―	112.02%	244.77%
ARVINDFASN	56 Neutral	₹63.43B	-382.80	―	0.31%	10.72%	-115.52%
ABFRL	48 Neutral	₹90.61B	-16.43	―	―	-32.83%	31.19%