Integrated Filing — IndAS



General information about company
Scrip Code 509675
NSE Symbol BIRLANU
MSEI Symbol NOTLISTED
ISIN INE557A01011
Name of company BIRLANU 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2024
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 04-Aug-2025   12:00:00
End date and time of board meeting 04-Aug-2025   13:30:00
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 10522800000
Other income 193900000
Total income 10716700000
2 Expenses
(a) Cost of materials consumed 5260900000
(b) Purchases of stock-in-trade 484000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 488300000
(d) Employee benefit expense 1390300000
(e) Finance costs 168900000
(f) Depreciation, depletion and amortisation expense 370000000
(f) Other Expenses
1 Other Expenses 2502400000 2502400000
Total other expenses 2502400000
Total expenses 10664800000
3 Total profit before exceptional items and tax 51900000
4 Exceptional items 0
5 Total profit before tax 51900000
6 Tax expense
7 Current tax 163700000
8 Deferred tax -98700000
9 Total tax expenses 65000000
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 -13100000
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 -100000
16 Total profit (loss) for period -13200000
17 Other comprehensive income net of taxes 229800000
18 Total Comprehensive Income for the period 216600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -13200000
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 229800000
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 75700000
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 -1.75
Diluted earnings (loss) per share from continuing operations -1.75
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 -1.75
Diluted earnings (loss) per share from continuing and discontinued operations -1.75
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note: During the quarter, the Company has changed the names of the reporting segments from Roofing Solutions to Roofs, Building Solutions to Walls, Polymer Solutions to Pipes & Construction Chemicals and Flooring Solutions to Floors. There is no change in the composition of these segments as compared to earlier periods. nNotes: n1.The financial results of BirlaNu Limited, formerly HIL Limited, the Company or the Holding Company and its subsidiaries the Company and its subsidiaries together referred to as the Group, and its joint venture have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013, the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. n2.The above results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 04 August 2025. The statutory auditors have expressed an unmodified review opinion on these results.3.tWhere financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.4.The Holding Company in financial year 1979 to 80 had invested in Supercor Industries Limited, Nigeria Supercor. Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Holding Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under subsection 3 of Section 129 of the Companies Act, 2013 and the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. The Holding Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Holding Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor.5.The consolidated figures for the quarter ended 31 March 2025 are the balancing figures between audited consolidated figures in respect of the full previous financial year and the published unaudited year to date consolidated figures upto the third quarter of the previous financial year. Also, the consolidated figures upto the end of the third quarter were only reviewed and not subjected to audit.6.The unaudited standalone financial results, for the quarter ended 30 June 2025 can be viewed on the websites of the Company, National Stock Exchange of India Limited NSE and BSE Ltd BSE at www.birlanu.com, www.nseindia.com and www.bseindia.com respectively. Information of unaudited standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015 is as under:ParticularstQuarter endedtYear ended nt30.06.2025t31.03.2025t30.06.2024t31.03.2025 ntUnauditedtAudited nrefer note 5tUnauditedtAudited nRevenue from operations t72764t55720t77515t231004 nProfit / (Loss) before tax (including exceptional items)t3805t76t5794t10825 nProfit / (Loss) for the period / year after tax t2802t(34)t4259t9096 nOther comprehensive (loss) for the period / yeartt(47)tt(48) nTotal comprehensive income / (loss) for the period / yeart2802t(81)t4259t9048 n



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 Roofs 4417900000 4417900000
2 Walls 1376500000 1376500000
3 Pipes & Construction Chemicals 1675400000 1675400000
4 Floors 3043300000 3043300000
5 Others 22100000 22100000
Total Segment Revenue 10535200000
Less: Inter segment revenue 12400000 12400000
Revenue from operations 10522800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Roofs 589200000 589200000
2 Walls 29800000 29800000
3 Pipes & Construction Chemicals -146100000 -146100000
4 Floors -179500000 -179500000
5 Others 6100000 6100000
Total Profit before tax 299500000
i. Finance cost 52500000 52500000
ii. Other Unallocable Expenditure net off Unallocable income 195200000 195200000
Profit before tax 51800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Roofs 4957900000 4957900000
2 Walls 4695100000 4695100000
3 Pipes & Construction Chemicals 6063900000 6063900000
4 Floors 12497100000 12497100000
5 Others 270800000 270800000
Total Segment Asset 28484800000 28484800000
Un-allocable Assets 861700000 861700000
Net Segment Asset 29346500000 29346500000
4 Segment Liabilities
Segment Liabilities
1 Roofs 1756200000 1756200000
2 Walls 956000000 956000000
3 Pipes & Construction Chemicals 2506200000 2506200000
4 Floors 8179200000 8179200000
5 Others 7900000 7900000
Total Segment Liabilities 13405500000 13405500000
Un-allocable Liabilities 3613300000 3613300000
Net Segment Liabilities 17018800000 17018800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 7.Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs for the year ended 31 March 2025 is presented as an exceptional item in the above results.8.Pursuant to Sections 230 and 233 and all other applicable provisions of the Companies Act, 2013, as per the provisions of the Memorandum of Association and Articles of Association and after obtaining the approvals from the Board of Directors and subject to the requisite approval of the shareholders or creditors of the respective Companies, Crestia Polytech Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited, and Topline Industries Private Limited hereinafter referred to as the Transferor Companies, and BirlaNu Limited formerly known as HIL Limited hereinafter referred to as the Transferee Company have filed the necessary Company Applications seeking approval of the Scheme of Amalgamation of the Transferor Companies with the Transferee Company before the Honble National Company Law Tribunal NCLT, the Kolkata Bench and the Hyderabad Bench. Honble NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As a next step, transferor Companies would file company petitions as per the directions of Hon'ble NCLT, Kolkata bench.9.The Holding Company has issued a corporate guarantee of Euro 33.705 million 31 March 2024: Euro 33.705 million at a commission of 0.50 percent p.a. on the outstanding guarantee amount, in favour of the wholly owned subsidiary company, BirlaNu International GmbH formerly HIL International Limited Germany on 27 September 2023 in respect of the loan taken by the subsidiary from ICICI Bank UK PLC, Germany. Further, the Holding company has extended an unconditional letter of financial support to BirlaNu International GmbH and its subsidiaries the subsidiary group to the extent necessary for the subsidiary group. This will enable the subsidiary group to continue to operate their business and meet their financial obligations for the foreseeable future and specifically at least until 31 December 2026. The Holding company will continue to make available such funds as are needed by the Subsidiary group. Subsequent to the quarter end, the Holding Company has taken a Standby Letter of Credit SBLC on 04 July 2025 from ICICI bank Limited, India in order to facilitate working capital demand loan aggregating upto EUR 10.29 million to BirlaNu International GmbH from ICICI bank UK PLC, Germany. The facility is extended for a period of 1 year to BirlaNu International GmbH and carries a service fee of 0.53 percent p.a on the total outstanding loan amount utilised which is payable on a half yearly basis to BirlaNu Limited, along with reimbursement of actual processing fees and commission paid by the Company to ICICI bank Limited, India as per the terms of agreement.10.During the earlier years, the Holding Company received demands from Goods and Services Tax Department, Government of Tamil Nadu, Chennai amounting to INR 7630 Lakhs for the period 01 July 2017 to 31 March 2023, with regards to HSN Harmonized System Nomenclature Classification code of one of the product sold by the Holding Company. The Holding Company challenged the said Orders by filing Appeals before Deputy Commissioner Appeals, Chennai. Aggrieved by the order of the Appellate Authority confirming the demand, the Holding Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. Subsequently, on 14 July 2025, the Holding Company has received a favourable order from Honourable High Court directing to quash the impugned orders.11.The financial results of the following subsidiaries and step down subsidiaries and Joint venture of the Holding Company are included in the consolidated financial results for the quarter ended 30 June 2025. nS.NoName of the entityCountryRelationship n1BirlaNu International GmbH formerly HIL International Limited GermanyWholly owned Subsidiary n2Parador Holding GmbHGermanyStep down Subsidiary n3Parador GmbHGermanyStepdown Subsidiary n4Parador Parkettwerke GmbHAustriaStepdown Subsidiary n5Parador UK LimitedUnited KingdomStepdown Subsidiary n6Parador INC.United States of AmericaStep down Subsidiary n7Parador (Shanghai) Trading Co., Ltd.tChinaJoint Venture n8Crestia Polytech Private LimitedtIndiaWholly owned Subsidiary n9Topline Industries Private LimitedtIndiaStepdown Subsidiary n10Aditya Polytechnic Private LimitedtIndiaStep down Subsidiary n11Prabhu Sainath Polymers Private LimitedIndiatStep down Subsidiary n12Aditya Poly Industries Private LimitedIndiaStep down Subsidiary n



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating financial statements of foreign operations 229800000 229800000
Total Amount of items that will be reclassified to profit and loss 229800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 229800000