| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 07-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 07-11-2025 11:00:00 |
| End date and time of board meeting | 07-11-2025 14:50:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,20,653.00 | 4,66,075.00 | |
| Other income | 2,691.00 | 5,885.00 | |
| Total income | 2,23,344.00 | 4,71,960.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 36,970.00 | 74,402.00 |
| (b) | Purchases of stock-in-trade | 793.00 | 1,560.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (10,198.00) | (2,274.00) |
| (d) | Employee benefit expense | 15,165.00 | 30,367.00 |
| (e) | Finance costs | 6,653.00 | 13,725.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,431.00 | 26,488.00 |
| (f) | Other Expenses | ||
| 1 | Power & fuel | 44,711.00 | 84,169.00 |
| 2 | Transport & forwarding expenses | 55,187.00 | 1,19,619.00 |
| 3 | Other expenses | 47,537.00 | 93,071.00 |
| Total other expenses | 1,47,435.00 | 2,96,859.00 | |
| Total expenses | 2,10,249.00 | 4,41,127.00 | |
| 3 | Total profit before exceptional items and tax | 13,095.00 | 30,833.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 13,095.00 | 30,833.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,593.00 | 6,000.00 |
| 8 | Deferred tax | 1,454.00 | 3,828.00 |
| 9 | Total tax expenses | 4,047.00 | 9,828.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 9,048.00 | 21,005.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 9,048.00 | 21,005.00 |
| 17 | Other comprehensive income net of taxes | (12,711.00) | (85.00) |
| 18 | Total Comprehensive Income for the period | (3,663.00) | 20,920.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,048.00 | 21,005.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (3,663.00) | 20,920.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,701.00 | 7,701.00 | |
| Face value of equity share capital | 10 | 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 | 11.75 | 27.28 | |
| Diluted earnings (loss) per share from continuing operations | 11.75 | 27.28 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 11.75 | 27.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 11.75 | 27.28 | |
| 24 | Debt equity ratio | 0.4700 | 0.4700 |
| 25 | Debt service coverage ratio | 1.2200 | 1.100 |
| 26 | Interest service coverage ratio | 4.9900 | 5.1800 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | REFER FINANCIAL RESULTS SUBMITTED |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 8,38,161.00 | |
| Capital work-in-progress | 64,231.00 | |
| Investment property | 109.00 | |
| Goodwill | 3.00 | |
| Other intangible assets | 98,199.00 | |
| Intangible assets under development | 6.00 | |
| Biological assets other than bearer plants | 47.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 75,403.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 10,033.00 | |
| Other non-current financial assets | 23,036.00 | |
| Total non-current financial assets | 1,08,472.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 26,837.00 | |
| Total non-current assets | 11,36,065.00 | |
| 2 | Current assets | |
| Inventories | 98,175.00 | |
| Current financial asset | ||
| Current investments | 56,314.00 | |
| Trade receivables, current | 48,086.00 | |
| Cash and cash equivalents | 4,235.00 | |
| Bank balance other than cash and cash equivalents | 4,272.00 | |
| Loans, current | 166.00 | |
| Other current financial assets | 29,779.00 | |
| Total current financial assets | 1,42,852.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 34,837.00 | |
| Total current assets | 2,75,864.00 | |
| 3 | Non-current assets classified as held for sale | 68.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 14,11,997.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,701.00 | |
| Other equity | 7,07,030.00 | |
| Total equity attributable to owners of parent | 7,14,731.00 | |
| Non controlling interest | 3.00 | |
| Total equity | 7,14,734.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,32,519.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 68,252.00 | |
| Total non-current financial liabilities | 3,00,771.00 | |
| Provisions, non-current | 5,448.00 | |
| Deferred tax liabilities (net) | 1,07,870.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 17,310.00 | |
| Total non-current liabilities | 4,31,399.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 75,063.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,225.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 76,111.00 | |
| Total Trade payable | 77,336.00 | |
| Other current financial liabilities | 72,826.00 | |
| Total current financial liabilities | 2,25,225.00 | |
| Other current liabilities | 38,087.00 | |
| Provisions, current | 2,550.00 | |
| Current tax liabilities (Net) | 2.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,65,864.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 6,97,263.00 | |
| Total equity and liabilites | 14,11,997.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Cement | 2,07,316.00 | 4,41,502.00 | ||||
| 2 | Jute | 13,303.00 | 24,550.00 | ||||
| 3 | Others | 0.00146 | 0.00245 | ||||
| Total Segment Revenue | 2,20,765.00 | 4,66,297.00 | |||||
| Less: Inter segment revenue | 112.00 | 222.00 | |||||
| Revenue from operations | 2,20,653.00 | 4,66,075.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement | 19,641.00 | 43,372.00 | ||||
| 2 | Jute | 396.00 | 868.00 | ||||
| 3 | Others | (151.00) | (253.00) | ||||
| Total Profit before tax | 19,886.00 | 43,987.00 | |||||
| i. Finance cost | 6,653.00 | 13,725.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 138.00 | (571.00) | |||||
| Profit before tax | 13,095.00 | 30,833.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement | 11,05,186.00 | 11,05,186.00 | ||||
| 2 | Jute | 1,13,181.00 | 1,13,181.00 | ||||
| 3 | Others | 15,208.00 | 15,208.00 | ||||
| Total Segment Asset | 12,33,575.00 | 12,33,575.00 | |||||
| Un-allocable Assets | 1,78,422.00 | 1,78,422.00 | |||||
| Net Segment Asset | 14,11,997.00 | 14,11,997.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement | 2,06,935.00 | 2,06,935.00 | ||||
| 2 | Jute | 2,119.00 | 2,119.00 | ||||
| 3 | Others | 165.00 | 165.00 | ||||
| Total Segment Liabilities | 2,09,219.00 | 2,09,219.00 | |||||
| Un-allocable Liabilities | 4,88,044.00 | 4,88,044.00 | |||||
| Net Segment Liabilities | 6,97,263.00 | 6,97,263.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (15,030.00) | (355.00) |
| Total Amount of items that will not be reclassified to profit and loss | (15,030.00) | (355.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2,201.00) | (76.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 135.00 | 299.00 |
| Total Amount of items that will be reclassified to profit and loss | 135.00 | 299.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 17.00 | 105.00 |
| 5 | Total Other comprehensive income | (12,711.00) | (85.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 30,833.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 13,725.00 | |||||
| Adjustments for decrease (increase) in inventories | (1,479.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (14,173.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (10,415.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | (194.00) | |||||
| Adjustments for other financial assets, non-current | (647.00) | |||||
| Adjustments for other financial assets, current | (4,457.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (9,506.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 130.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 4,402.00 | |||||
| Adjustments for depreciation and amortisation expense | 26,341.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 558.00 | |||||
| Adjustments for provisions, non-current | (371.00) | |||||
| Adjustments for other financial liabilities, current | 5,667.00 | |||||
| Adjustments for other financial liabilities, non-current | (5,270.00) | |||||
| Adjustments for unrealised foreign exchange losses gains | (600.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (4,002.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (198.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (489.00) | |||||
| Net cash flows from (used in) operations | 30,344.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 9,074.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 21,270.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 68,393.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 53,957.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 68.00 | |||||
| Purchase of property, plant and equipment | 22,319.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 248.00 | |||||
| Interest received | 2,416.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 27,511.00 | |||||
| Net cash flows from (used in) investing activities | 22,360.00 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 22,285.00 | |||||
| Repayments of borrowings | 51,009.00 | |||||
| Payments of lease liabilities | 1,124.00 | |||||
| Dividends paid | 7,701.00 | |||||
| Interest paid | 13,634.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (51,183.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (7,553.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (7,553.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 11,788.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,235.00 | |||||