Integrated Filing — IndAS



General information about company
Scrip Code 543212
NSE Symbol BOROLTD
MSEI Symbol NOTLISTED
ISIN INE02PY01013
Name of company BOROSIL 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 Single segment
Description of single segment Consumerware
Start date and time of board meeting 14-Aug-2025   13:15:00
End date and time of board meeting 14-Aug-2025   15:22:00
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



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 2326897000
Other income 98551000
Total income 2425448000
2 Expenses
(a) Cost of materials consumed 172906000
(b) Purchases of stock-in-trade 562463000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 38114000
(d) Employee benefit expense 303779000
(e) Finance costs 16601000
(f) Depreciation, depletion and amortisation expense 220183000
(f) Other Expenses
1 Other Expenses 876078000 876078000
Total other expenses 876078000
Total expenses 2190124000
3 Total profit before exceptional items and tax 235324000
4 Exceptional items 0
5 Total profit before tax 235324000
6 Tax expense
7 Current tax 60913000
8 Deferred tax -266000
9 Total tax expenses 60647000
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 174677000
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 174677000
17 Other comprehensive income net of taxes -951000
18 Total Comprehensive Income for the period 173726000
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 119551000
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 1.46
Diluted earnings (loss) per share from continuing operations 1.46
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 1.46
Diluted earnings (loss) per share from continuing and discontinued operations 1.46
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: n1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14th August, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the above results. n2. Pursuant to exercise of the options issued under “Borosil Limited Employee Stock Option Scheme, 2020”, during the quarter ended 30th June, 2025, the Company has made allotment of 28,321 Equity Shares of the face value of Re. 1/- each, which has resulted into increase of paid up Equity Share Capital by Rs. 0.28 lakh and Securities Premium by Rs. 64.65 lakhs. n3. During the quarter the Company has incorporated a wholly owned subsidiary namely “Stylenest India Limited” which will be engaged, inter alia, in the business of manufacturing, marketing and distribution of household and kitchenware products and related items. n4. nThe Company is primarily engaged in the business of Consumer ware products, which is a single segment in terms of Ind AS 108 “Operating Segments”. n5. The figures for the corresponding previous period/year have been rearranged/regrouped/reclassified, wherever necessary, to make them comparable. The figures for the quarter ended 31st March, 2025 are 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 financial year. nFor Borosil Limited nPlace: Mumbai Shreevar Kheruka nDate : 14.08.2025 Managing Director & CEO n(DIN 01802416)



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Re-measurement gains / (losses) on defined benefit plans -1271000 -1271000
Total Amount of items that will not be reclassified to profit and loss -1271000
2 Income tax relating to items that will not be reclassified to profit or loss -320000
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 -951000