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 Consolidated
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



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 Consolidated
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 24542200000
Other income 319400000
Total income 24861600000
2 Expenses
(a) Cost of materials consumed 3743200000
(b) Purchases of stock-in-trade 76700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 792400000
(d) Employee benefit expense 1520200000
(e) Finance costs 707200000
(f) Depreciation, depletion and amortisation expense 1305700000
(f) Other Expenses
1 Power & fuel 3945800000 3945800000
2 Transport & forwarding expenses 6443200000 6443200000
3 Other expenses 4553400000 4553400000
Total other expenses 14942400000
Total expenses 23087800000
3 Total profit before exceptional items and tax 1773800000
4 Exceptional items 0
5 Total profit before tax 1773800000
6 Tax expense
7 Current tax 340700000
8 Deferred tax 237400000
9 Total tax expenses 578100000
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 1195700000
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 1195700000
17 Other comprehensive income net of taxes 1262600000
18 Total Comprehensive Income for the period 2458300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1195700000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2458300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 15.53
Diluted earnings (loss) per share from continuing operations 15.53
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 15.53
Diluted earnings (loss) per share from continuing and discontinued operations 15.53
24 Debt equity ratio 0.0049
25 Debt service coverage ratio 0.0101
26 Interest service coverage ratio 0.0535
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 23418600000 23418600000
2 Jute 1124700000 1124700000
3 Others 9900000 9900000
Total Segment Revenue 24553200000
Less: Inter segment revenue 11000000 11000000
Revenue from operations 24542200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 2373100000 2373100000
2 Jute 47200000 47200000
3 Others -10200000 -10200000
Total Profit before tax 2410100000
i. Finance cost 707200000 707200000
ii. Other Unallocable Expenditure net off Unallocable income -70900000 -70900000
Profit before tax 1773800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 110714800000 110714800000
2 Jute 11121600000 11121600000
3 Others 1517400000 1517400000
Total Segment Asset 123353800000 123353800000
Un-allocable Assets 20246800000 20246800000
Net Segment Asset 143600600000 143600600000
4 Segment Liabilities
Segment Liabilities
1 Cement 21918500000 21918500000
2 Jute 191900000 191900000
3 Others 20300000 20300000
Total Segment Liabilities 22130700000 22130700000
Un-allocable Liabilities 48860000000 48860000000
Net Segment Liabilities 70990700000 70990700000
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 Consolidated
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 16400000 16400000
Total Amount of items that will be reclassified to profit and loss 16400000
4 Income tax relating to items that will be reclassified to profit or loss 8800000
5 Total Other comprehensive income 1262600000