| 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 | 31-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 31-01-2026 10:30:00 |
| End date and time of board meeting | 31-01-2026 14:15:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,15,874.00 | 6,81,949.00 | |
| Other income | 1,915.00 | 7,800.00 | |
| Total income | 2,17,789.00 | 6,89,749.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 34,443.00 | 1,08,845.00 |
| (b) | Purchases of stock-in-trade | 937.00 | 2,497.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (10,390.00) | (12,664.00) |
| (d) | Employee benefit expense | 14,816.00 | 45,183.00 |
| (e) | Finance costs | 6,533.00 | 20,258.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,252.00 | 39,740.00 |
| (f) | Other Expenses | ||
| 1 | Power & fuel | 44,377.00 | 1,28,546.00 |
| 2 | Transport & forwarding expenses | 56,509.00 | 1,76,128.00 |
| 3 | Other expenses | 45,926.00 | 1,38,997.00 |
| Total other expenses | 1,46,812.00 | 4,43,671.00 | |
| Total expenses | 2,06,403.00 | 6,47,530.00 | |
| 3 | Total profit before exceptional items and tax | 11,386.00 | 42,219.00 |
| 4 | Exceptional items | (3,414.00) | (3,414.00) |
| 5 | Total profit before tax | 7,972.00 | 38,805.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,153.00 | 8,153.00 |
| 8 | Deferred tax | 543.00 | 4,371.00 |
| 9 | Total tax expenses | 2,696.00 | 12,524.00 |
| 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 | 5,276.00 | 26,281.00 |
| 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 | 5,276.00 | 26,281.00 |
| 17 | Other comprehensive income net of taxes | (840.00) | (925.00) |
| 18 | Total Comprehensive Income for the period | 4,436.00 | 25,356.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,276.00 | 26,281.00 | |
| 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 | 4,436.00 | 25,356.00 | |
| 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 | 6.85 | 34.13 | |
| Diluted earnings (loss) per share from continuing operations | 6.85 | 34.13 | |
| 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 | 6.85 | 34.13 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.85 | 34.13 | |
| 24 | Debt equity ratio | 0.4600 | 0.4600 |
| 25 | Debt service coverage ratio | 2.1600 | 1.2700 |
| 26 | Interest service coverage ratio | 4.2500 | 4.8800 |
| 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 | 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | 2,02,655.00 | 6,44,157.00 | ||||
| 2 | Jute | 13,256.00 | 37,806.00 | ||||
| 3 | Others | 0.00258 | 0.00503 | ||||
| Total Segment Revenue | 2,16,169.00 | 6,82,466.00 | |||||
| Less: Inter segment revenue | 295.00 | 517.00 | |||||
| Revenue from operations | 2,15,874.00 | 6,81,949.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement | 16,453.00 | 59,825.00 | ||||
| 2 | Jute | (384.00) | 484.00 | ||||
| 3 | Others | (148.00) | (401.00) | ||||
| Total Profit before tax | 15,921.00 | 59,908.00 | |||||
| i. Finance cost | 6,533.00 | 20,258.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 1,416.00 | 845.00 | |||||
| Profit before tax | 7,972.00 | 38,805.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement | 11,21,276.00 | 11,21,276.00 | ||||
| 2 | Jute | 1,13,024.00 | 1,13,024.00 | ||||
| 3 | Others | 15,012.00 | 15,012.00 | ||||
| Total Segment Asset | 12,49,312.00 | 12,49,312.00 | |||||
| Un-allocable Assets | 1,73,201.00 | 1,73,201.00 | |||||
| Net Segment Asset | 14,22,513.00 | 14,22,513.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement | 2,09,126.00 | 2,09,126.00 | ||||
| 2 | Jute | 2,310.00 | 2,310.00 | ||||
| 3 | Others | 166.00 | 166.00 | ||||
| Total Segment Liabilities | 2,11,602.00 | 2,11,602.00 | |||||
| Un-allocable Liabilities | 4,91,741.00 | 4,91,741.00 | |||||
| Net Segment Liabilities | 7,03,343.00 | 7,03,343.00 | |||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | (1,053.00) | (1,408.00) |
| Total Amount of items that will not be reclassified to profit and loss | (1,053.00) | (1,408.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (167.00) | (243.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 90.00 | 389.00 |
| Total Amount of items that will be reclassified to profit and loss | 90.00 | 389.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 44.00 | 149.00 |
| 5 | Total Other comprehensive income | (840.00) | (925.00) |