Integrated Filing — IndAS



General information about company
Scrip Code 544184
NSE Symbol BOROSCI
MSEI Symbol NOTLISTED
ISIN INE02L001032
Name of company BOROSIL SCIENTIFIC 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Aug-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 11-Aug-2025   12:00:00
End date and time of board meeting 11-Aug-2025   13:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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



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 890095000
Other income 30604000
Total income 920699000
2 Expenses
(a) Cost of materials consumed 306553000
(b) Purchases of stock-in-trade 14870000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -12512000
(d) Employee benefit expense 156530000
(e) Finance costs 1819000
(f) Depreciation, depletion and amortisation expense 44668000
(f) Other Expenses
1 Other Expenses 336015000 336015000
Total other expenses 336015000
Total expenses 847943000
3 Total profit before exceptional items and tax 72756000
4 Exceptional items -66131000
5 Total profit before tax 6625000
6 Tax expense
7 Current tax 0
8 Deferred tax 2049000
9 Total tax expenses 2049000
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 4576000
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 4576000
17 Other comprehensive income net of taxes 185000
18 Total Comprehensive Income for the period 4761000
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 88946000
Face value of equity share capital 1
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 0.05
Diluted earnings (loss) per share from continuing operations 0.05
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 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes on Unaudited Standalone Financial Results for the quarter ended 30th June, 2025: n n1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th August, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the above results. n n2. Pursuant to exercise of the options issued under “Borosil Scientific Limited - Special Purpose Employee Stock Option Plan 2023”, the Company has made allotment of 12,625 Equity Shares of the face value of Re. 1/- each for the quarter ended 30th June, 2025, which has resulted into increase of paid up Equity Share Capital by Rs. 0.13 lakhs and Securities Premium by Rs. 13.80 lakhs n n3. As informed earlier, the Company had introduced a Voluntary Retirement Scheme (VRS) for the eligible workers at its plant situated at Village Ambad, Nashik, Maharashtra . During the quarter, the Company entered into a Memorandum of Settlement, with the Bhartiya Kamgar Sena (BKS), outlining the terms of final settlement under VRS. BKS is a trade union registered under Trade Union’s Act, 1926, representing the said eligible workers. The above settlement resulted total expenditure of Rs. 661.31 lakhs (including professional fees related to the above) and shown as an exceptional item in the above results. n n4. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. The figures for the quarter ended 31st March, 2025 is the balancing figures between the audited figures of the full financial year and the published year to date figures upto the third quarter of the respective financial year. n n n For Borosil Scientific Limited n tt (Formerly Known as Klass Pack Limited) n n n n nPlace: Mumbaitttttt tVinayak Patankar nDate :11st August, 2025tt t Whole-time Director and CEO n (DIN 07534225) 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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Scientific – Laboratory Glass & equipment and nProcess System 562581000 562581000
2 Glassware 321312000 321312000
3 Others 6202000 6202000
Total Segment Revenue 890095000
Less: Inter segment revenue 0 0
Revenue from operations 890095000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Scientific – Laboratory Glass & equipment and nProcess System 130642000 130642000
2 Glassware -24026000 -24026000
3 Others 2392000 2392000
Total Profit before tax 109008000
i. Finance cost 1819000 1819000
ii. Other Unallocable Expenditure net off Unallocable income 100564000 100564000
Profit before tax 6625000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Scientific – Laboratory Glass & equipment and nProcess System 1397634000 1397634000
2 Glassware 1080516000 1080516000
3 Others 19423000 19423000
Total Segment Asset 2497573000 2497573000
Un-allocable Assets 2419454000 2419454000
Net Segment Asset 4917027000 4917027000
4 Segment Liabilities
Segment Liabilities
1 Scientific – Laboratory Glass & equipment and nProcess System 332128000 332128000
2 Glassware 205066000 205066000
3 Others 1703000 1703000
Total Segment Liabilities 538897000 538897000
Un-allocable Liabilities 163608000 163608000
Net Segment Liabilities 702505000 702505000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Note n nAs per Indian Accounting Standard 108 on Operating Segment Ind AS 108 the Company has reported Segment information as described below n n nScientific nLaboratory Glass and equipment and Process System nComprising of items used in laboratories production floor and research and development n nGlassware nPharmaceutical primary packaging and domestic glassware items n nOthers nComprising of Filter Paper etc n nUnallocated nConsists of income expenses assets and liabilities which can not be directly identified to any of the above segments 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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) on defined benefit plans 247000 247000
Total Amount of items that will not be reclassified to profit and loss 247000
2 Income tax relating to items that will not be reclassified to profit or loss 62000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 185000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Chaturvedi & Shah LLP Yes 30-Jun-2026