Integrated Filing — IndAS



General information about company

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 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 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



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 12,129.76 32,417.28
Other income 241.55 748.32
Total income 12,371.31 33,165.60
2 Expenses
(a) Cost of materials consumed 4,119.77 11,397.34
(b) Purchases of stock-in-trade 384.04 829.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (145.15) (545.74)
(d) Employee benefit expense 2,156.97 6,226.73
(e) Finance costs 25.54 86.54
(f) Depreciation, depletion and amortisation expense 478.58 1,447.66
(f) Other Expenses
1 Other Expences 3,895.47 11,500.77
Total other expenses 3,895.47 11,500.77
Total expenses 10,915.22 30,942.92
3 Total profit before exceptional items and tax 1,456.09 2,222.68
4 Exceptional items (191.51) (852.82)
5 Total profit before tax 1,264.58 1,369.86
6 Tax expense
7 Current tax 394.89 703.27
8 Deferred tax (0.06) (66.94)
9 Total tax expenses 394.83 636.33
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 869.75 733.53
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 869.75 733.53
17 Other comprehensive income net of taxes 2.47 (0.88)
18 Total Comprehensive Income for the period 872.22 732.65
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 867.53 740.37
Total profit or loss, attributable to non-controlling interests 2.22 (6.84)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 870.00 739.55
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2.22 (6.90)
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 0.98 0.83
Diluted earnings (loss) per share from continuing operations 0.98 0.83
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 0.98 0.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.98 0.83
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 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)



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)
1 Scientific – Laboratory Glass & equipment and Process System 8,726.35 22,132.21
2 Glassware 3,289.05 9,903.73
3 Others 0.0011436 0.0038134
Total Segment Revenue 12,129.76 32,417.28
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,129.76 32,417.28
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Scientific – Laboratory Glass & equipment and Process System 2,052.37 4,138.05
2 Glassware (297.87) (940.47)
3 Others 71.50 157.19
Total Profit before tax 1,826.00 3,354.77
i. Finance cost 25.54 86.54
ii. Other Unallocable Expenditure net off Unallocable income 535.88 1,898.37
Profit before tax 1,264.58 1,369.86
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Scientific – Laboratory Glass & equipment and Process System 20,459.13 20,459.13
2 Glassware 10,724.89 10,724.89
3 Others 298.82 298.82
Total Segment Asset 31,482.84 31,482.84
Un-allocable Assets 19,614.06 19,614.06
Net Segment Asset 51,096.90 51,096.90
4 Segment Liabilities
Segment Liabilities
1 Scientific – Laboratory Glass & equipment and Process System 5,681.87 5,681.87
2 Glassware 1,807.86 1,807.86
3 Others 28.28 28.28
Total Segment Liabilities 7,518.01 7,518.01
Un-allocable Liabilities 2,194.83 2,194.83
Net Segment Liabilities 9,712.84 9,712.84
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note : As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Group 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.



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 3.31 (1.17)
Total Amount of items that will not be reclassified to profit and loss 3.31 (1.17)
2 Income tax relating to items that will not be reclassified to profit or loss 0.84 (0.29)
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 2.47 (0.88)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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