Integrated Filing — IndAS



General information about company
Scrip Code 500335
NSE Symbol BIRLACORPN
MSEI Symbol NOTLISTED
ISIN INE340A01012
Name of company BIRLA CORPORATION LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   10:30:00
End date and time of board meeting 30-Jul-2025   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable as there is no default



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 14288900000
Other income 217700000
Total income 14506600000
2 Expenses
(a) Cost of materials consumed 3210900000
(b) Purchases of stock-in-trade 105400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 67500000
(d) Employee benefit expense 1017400000
(e) Finance costs 207700000
(f) Depreciation, depletion and amortisation expense 488400000
(f) Other Expenses
1 Power & fuel 2730900000 2730900000
2 Transport & forwarding expenses 2955300000 2955300000
3 Other expenses 2517200000 2517200000
Total other expenses 8203400000
Total expenses 13300700000
3 Total profit before exceptional items and tax 1205900000
4 Exceptional items 0
5 Total profit before tax 1205900000
6 Tax expense
7 Current tax 213100000
8 Deferred tax 214100000
9 Total tax expenses 427200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 778700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 778700000
17 Other comprehensive income net of taxes 1252200000
18 Total Comprehensive Income for the period 2030900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 770100000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.11
Diluted earnings (loss) per share from continuing operations 10.11
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 10.11
Diluted earnings (loss) per share from continuing and discontinued operations 10.11
24 Debt equity ratio 0.0013
25 Debt service coverage ratio 0.0211
26 Interest service coverage ratio 0.0916
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) REFER FINANCIAL RESULTS SUBMITTED



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 13165100000 13165100000
2 Jute 1124700000 1124700000
3 Others 9900000 9900000
Total Segment Revenue 14299700000
Less: Inter segment revenue 10800000 10800000
Revenue from operations 14288900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 1408000000 1408000000
2 Jute 47100000 47100000
3 Others -10000000 -10000000
Total Profit before tax 1445100000
i. Finance cost 207700000 207700000
ii. Other Unallocable Expenditure net off Unallocable income 31500000 31500000
Profit before tax 1205900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 36992900000 36992900000
2 Jute 11107200000 11107200000
3 Others 1502000000 1502000000
Total Segment Asset 49602100000 49602100000
Un-allocable Assets 38822300000 38822300000
Net Segment Asset 88424400000 88424400000
4 Segment Liabilities
Segment Liabilities
1 Cement 12236900000 12236900000
2 Jute 191900000 191900000
3 Others 20200000 20200000
Total Segment Liabilities 12449000000 12449000000
Un-allocable Liabilities 16184900000 16184900000
Net Segment Liabilities 28633900000 28633900000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 1467500000 1467500000
Total Amount of items that will not be reclassified to profit and loss 1467500000
2 Income tax relating to items that will not be reclassified to profit or loss 212500000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 2500000 2500000
Total Amount of items that will be reclassified to profit and loss 2500000
4 Income tax relating to items that will be reclassified to profit or loss 5300000
5 Total Other comprehensive income 1252200000