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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 Single segment
Description of single segment Consumerware
Start date and time of board meeting 05-02-2026   12:00:00
End date and time of board meeting 05-02-2026   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



Financial Results Ind-AS

Amount in (Lakhs)

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 33,874.68 91,179.65
Other income 646.25 2,198.95
Total income 34,520.93 93,378.60
2 Expenses
(a) Cost of materials consumed 1,941.94 5,715.24
(b) Purchases of stock-in-trade 12,064.03 29,157.27
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 374.84 1,827.92
(d) Employee benefit expense 3,059.51 9,106.21
(e) Finance costs 134.44 448.21
(f) Depreciation, depletion and amortisation expense 2,171.40 6,579.22
(f) Other Expenses
1 Other Expenses 11,146.08 31,521.41
Total other expenses 11,146.08 31,521.41
Total expenses 30,892.24 84,355.48
3 Total profit before exceptional items and tax 3,628.69 9,023.12
4 Exceptional items (404.82) (404.82)
5 Total profit before tax 3,223.87 8,618.30
6 Tax expense
7 Current tax 837.65 2,276.89
8 Deferred tax (8.92) (66.13)
9 Total tax expenses 828.73 2,210.76
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 2,395.14 6,407.54
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 2,395.14 6,407.54
17 Other comprehensive income net of taxes (13.82) (32.85)
18 Total Comprehensive Income for the period 2,381.32 6,374.69
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,395.14 6,407.54
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 (13.82) (32.85)
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 1,195.82 1,195.82
Face value of equity share capital 1 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 2 5.36
Diluted earnings (loss) per share from continuing operations 2 5.36
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 2 5.36
Diluted earnings (loss) per share from continuing and discontinued operations 2 5.36
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes on Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December, 2025: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5th February, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the above results. 2. Pursuant to exercise of the options issued under “Borosil Limited Employee Stock Option Scheme, 2020”, during the quarter and nine months ended 31st December, 2025, the Company has made allotment of 4,556 Equity shares and 59,139 Equity Shares respectively of the face value of Re. 1 each, which has resulted into increase of paid up Equity Share Capital by Rs. 0.05 lakh and Rs. 0.59 lakh respectively and Securities Premium by Rs. 14.10 lakhs and Rs. 147.87 lakhs respectively. 3. Effective from 21st November 2025, the Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes. On the basis of best available information, the Company has assessed the one time incremental impact of Rs. 404.82 lakhs in the above financial results for the quarter and nine months ended 31st December 2025 and disclosed as exceptional items. The Company continues to monitor the finalisation of Central / State Government Rules and clarifications in relation to newly introduced Labour Code and would provide appropriate accounting effect on the basis of new developments, if required. 4. The Group is primarily engaged in the business of Consumer ware products, which is a single segment in terms of Ind AS 108 “Operating Segments”. 5. The figures for the corresponding previous period/year have been rearranged/regrouped, wherever necessary, to make them comparable. For Borosil Limited Place: Mumbai Shreevar Kheruka Date : 05.02.2026 Managing Director & CEO (DIN 01802416)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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)
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

Amount in (Lakhs)

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 Re-measurement gains / (losses) on defined benefit plans (18.47) (43.90)
Total Amount of items that will not be reclassified to profit and loss (18.47) (43.90)
2 Income tax relating to items that will not be reclassified to profit or loss (4.65) (11.05)
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 0.00 0.00
5 Total Other comprehensive income (13.82) (32.85)