| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-02-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 11-02-2026 14:00:00 |
| End date and time of board meeting | 11-02-2026 15:45:00 |
| 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 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 | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 10,712.04 | 29,561.13 | |
| Other income | 263.51 | 806.15 | |
| Total income | 10,975.55 | 30,367.28 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,612.06 | 10,312.13 |
| (b) | Purchases of stock-in-trade | 65.01 | 345.65 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 34.13 | (361.96) |
| (d) | Employee benefit expense | 1,724.93 | 4,895.41 |
| (e) | Finance costs | 8.93 | 36.31 |
| (f) | Depreciation, depletion and amortisation expense | 434.98 | 1,320.49 |
| (f) | Other Expenses | ||
| 1 | Other Expences | 3,493.72 | 10,476.62 |
| Total other expenses | 3,493.72 | 10,476.62 | |
| Total expenses | 9,373.76 | 27,024.65 | |
| 3 | Total profit before exceptional items and tax | 1,601.79 | 3,342.63 |
| 4 | Exceptional items | (191.51) | (852.82) |
| 5 | Total profit before tax | 1,410.28 | 2,489.81 |
| 6 | Tax expense | ||
| 7 | Current tax | 394.89 | 703.27 |
| 8 | Deferred tax | (5.68) | (32.35) |
| 9 | Total tax expenses | 389.21 | 670.92 |
| 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 | 1,021.07 | 1,818.89 |
| 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 | 1,021.07 | 1,818.89 |
| 17 | Other comprehensive income net of taxes | 5.81 | 9.15 |
| 18 | Total Comprehensive Income for the period | 1,026.88 | 1,828.04 |
| 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 | 889.47 | 889.47 | |
| 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 | 1.15 | 2.04 | |
| Diluted earnings (loss) per share from continuing operations | 1.15 | 2.04 | |
| 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 | 1.15 | 2.04 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.15 | 2.04 | |
| 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) | |
| Textual Information(1) | Notes on Unaudited Standalone 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 meeting held on 11th 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 Scientific Limited - Special Purpose Employee Stock Option Plan 2023”, the Company has made allotment of Nil Equity Shares and 13,747 Equity Shares, respectively of the face value of Re. 1/- each for the quarter and nine months ended 31st December, 2025, which has resulted into increase of paid up Equity Share Capital by Nil and Rs. 0.14 lakhs, respectively and Securities Premium by Nil and Rs. 15.14 lakhs, respectively. 3. 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 first 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) for nine months ended 31st December, 2025 and shown as an exceptional item in the above results. 4. 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. 191.51 lakhs for the quarter and nine months ended 31st December, 2025 and disclosed as an exceptional item in the above results. 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. 5. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. For Borosil Scientific Limited Place: Mumbai Vinayak Patankar Date : 11th February, 2026 Whole-time Director & CEO (DIN 07534225) |
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| 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 | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 7,316.63 | 19,310.89 | ||||
| 2 | Glassware | 3,281.05 | 9,868.90 | ||||
| 3 | Others | 0.0011436 | 0.0038134 | ||||
| Total Segment Revenue | 10,712.04 | 29,561.13 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 10,712.04 | 29,561.13 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 2,192.64 | 5,251.25 | ||||
| 2 | Glassware | (309.05) | (983.95) | ||||
| 3 | Others | 71.50 | 157.19 | ||||
| Total Profit before tax | 1,955.09 | 4,424.49 | |||||
| i. Finance cost | 8.93 | 36.31 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 535.88 | 1,898.37 | |||||
| Profit before tax | 1,410.28 | 2,489.81 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 15,259.22 | 15,259.22 | ||||
| 2 | Glassware | 10,724.89 | 10,724.89 | ||||
| 3 | Others | 298.82 | 298.82 | ||||
| Total Segment Asset | 26,282.93 | 26,282.93 | |||||
| Un-allocable Assets | 24,492.28 | 24,492.28 | |||||
| Net Segment Asset | 50,775.21 | 50,775.21 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 3,689.84 | 3,689.84 | ||||
| 2 | Glassware | 1,807.86 | 1,807.86 | ||||
| 3 | Others | 28.28 | 28.28 | ||||
| Total Segment Liabilities | 5,525.98 | 5,525.98 | |||||
| Un-allocable Liabilities | 1,211.92 | 1,211.92 | |||||
| Net Segment Liabilities | 6,737.90 | 6,737.90 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Note : As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Company has reported Segment information, as described below: Scientific – Laboratory Glass & equipment and Process System:- Comprising of items used in laboratories, production floor and research and development Glassware:- Pharmaceutical primary packaging and domestic glassware items Others :- Comprising of Filter Paper etc. Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. |
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| 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 | Standalone | 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 | 7.77 | 12.23 |
| Total Amount of items that will not be reclassified to profit and loss | 7.77 | 12.23 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.96 | 3.08 |
| 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 | 5.81 | 9.15 |
| 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, Chartered Accountants | Yes | 30-06-2026 | ||
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