Aditya Birla Lifestyle Brands Ltd

(a) Capital structure and liquidity: The company reports total assets of 87.2 billion INR against total liabilities of 73.1 billion INR, resulting in total equity of 14.1 billion INR. Long-term debt stands at 30.2 billion INR, yielding a debt-to-equity ratio of 2.14. The current ratio is 1.07, indicating tight short-term liquidity coverage. Operating cash flow is robust at 24.4 billion INR, while free cash flow is 8.1 billion INR after capital expenditures of 3.3 billion INR. The risk assessment flags medium liquidity risk and notes that net cash is negative after subtracting total debt.

(b) Profitability and returns: Revenue for the latest normalized period is 84.0 billion INR, with gross profit of 50.0 billion INR and operating income of 10.0 billion INR. Net income is 3.4 billion INR. Return on equity is 24.2%, while return on assets is 3.9%. Without cohort median data provided in the input, direct comparative analysis against sector peers is omitted, but the high ROE suggests efficient use of equity capital despite the leveraged balance sheet.