| 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 | 09-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 01-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 09-05-2026 11:00:00 |
| End date and time of board meeting | 09-05-2026 14:30:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,83,612.00 | 9,65,561.00 | |
| Other income | 3,895.00 | 11,695.00 | |
| Total income | 2,87,507.00 | 9,77,256.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 39,628.00 | 1,48,473.00 |
| (b) | Purchases of stock-in-trade | 1,118.00 | 3,615.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 8,904.00 | (3,760.00) |
| (d) | Employee benefit expense | 13,262.00 | 58,445.00 |
| (e) | Finance costs | 6,191.00 | 26,449.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,442.00 | 53,182.00 |
| (f) | Other Expenses | ||
| 1 | Power & fuel | 46,928.00 | 1,75,474.00 |
| 2 | Transport & forwarding expenses | 71,590.00 | 2,47,718.00 |
| 3 | Other expenses | 51,155.00 | 1,90,152.00 |
| Total other expenses | 1,69,673.00 | 6,13,344.00 | |
| Total expenses | 2,52,218.00 | 8,99,748.00 | |
| 3 | Total profit before exceptional items and tax | 35,289.00 | 77,508.00 |
| 4 | Exceptional items | 2,759.00 | (655.00) |
| 5 | Total profit before tax | 38,048.00 | 76,853.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 11,752.00 | 19,905.00 |
| 8 | Deferred tax | (3,181.00) | 1,190.00 |
| 9 | Total tax expenses | 8,571.00 | 21,095.00 |
| 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 | 29,477.00 | 55,758.00 |
| 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 | 29,477.00 | 55,758.00 |
| 17 | Other comprehensive income net of taxes | (12,175.00) | (13,100.00) |
| 18 | Total Comprehensive Income for the period | 17,302.00 | 42,658.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 29,477.90 | 55,758.90 | |
| Total profit or loss, attributable to non-controlling interests | (1.00) | (1.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 17,303.30 | 42,658.80 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (1.00) | (1.00) | |
| 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 | 6,27,178.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 38.28 | 72.41 | |
| Diluted earnings (loss) per share from continuing operations | 38.28 | 72.41 | |
| 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 | 38.28 | 72.41 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 38.28 | 72.41 | |
| 24 | Debt equity ratio | 0.5100 | 0.5100 |
| 25 | Debt service coverage ratio | 4.5400 | 1.7300 |
| 26 | Interest service coverage ratio | 9.3200 | 5.9200 |
| 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 | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 8,59,199.00 | |
| Capital work-in-progress | 47,082.00 | |
| Investment property | 108.00 | |
| Goodwill | 3.00 | |
| Other intangible assets | 96,443.00 | |
| Intangible assets under development | 6.00 | |
| Biological assets other than bearer plants | 50.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 58,614.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 12,537.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 20,123.00 |
| Total of other non-current financial assets | 20,123.00 | |
| Total non-current financial assets | 91,274.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Non Current Tax Asset (Net) | 8,802.00 |
| 2 | Other non-current assets | 13,284.00 |
| Total of other non-current assets | 22,086.00 | |
| Total non-current assets | 11,16,251.00 | |
| 2 | Current assets | |
| Inventories | 1,10,352.00 | |
| Current financial asset | ||
| Current investments | 1,06,028.00 | |
| Trade receivables, current | 31,663.00 | |
| Cash and cash equivalents | 12,964.00 | |
| Bank balance other than cash and cash equivalents | 528.00 | |
| Loans, current | 168.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 45,643.00 | |
| Total current financial assets | 1,96,994.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 27,341.00 |
| Total of other current assets | 27,341.00 | |
| Total current assets | 3,34,687.00 | |
| 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 | 14,51,006.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,701.00 | |
| Other equity | 7,28,769.00 | |
| Total equity attributable to owners of parent | 7,36,470.00 | |
| Non controlling interest | 2.00 | |
| Total equity | 7,36,472.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,51,709.00 | |
| 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 | ||
| 1 | Lease Liabilities | 10,607.00 |
| 2 | Other non-current financial liabilities | 63,348.00 |
| Total of other non-current financial liabilities | 73,955.00 | |
| Total non-current financial liabilities | 3,25,664.00 | |
| Provisions, non-current | 7,152.00 | |
| Deferred tax liabilities (net) | 1,02,758.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 13,075.00 |
| Total of other non-current liabilities | 13,075.00 | |
| Total non-current liabilities | 4,48,649.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 75,818.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,168.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 85,634.00 | |
| Total Trade payable | 89,802.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 938.00 |
| 2 | Other current financial liabilities | 68,604.00 |
| Total of other current financial liabilities | 69,542.00 | |
| Total current financial liabilities | 2,35,162.00 | |
| Other current liabilities | 28,250.00 | |
| 1 | Other current liabilities | 28,250.00 |
| Total of other current liabilities | 28,250.00 | |
| Provisions, current | 2,305.00 | |
| Current tax liabilities (Net) | 168.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,65,885.00 | |
| 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 | 7,14,534.00 | |
| Total equity and liabilites | 14,51,006.00 | |
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Cement | 2,71,606.00 | 9,15,763.00 | ||||
| 2 | Jute | 12,014.00 | 49,820.00 | ||||
| 3 | Others | 0.00107 | 0.0061 | ||||
| Total Segment Revenue | 2,83,727.00 | 9,66,193.00 | |||||
| Less: Inter segment revenue | 115.00 | 632.00 | |||||
| Revenue from operations | 2,83,612.00 | 9,65,561.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement | 44,574.00 | 1,04,399.00 | ||||
| 2 | Jute | (1,184.00) | (700.00) | ||||
| 3 | Others | (151.00) | (552.00) | ||||
| Total Profit before tax | 43,239.00 | 1,03,147.00 | |||||
| i. Finance cost | 6,191.00 | 26,449.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,000.00) | (155.00) | |||||
| Profit before tax | 38,048.00 | 76,853.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement | 11,12,550.00 | 11,12,550.00 | ||||
| 2 | Jute | 1,15,616.00 | 1,15,616.00 | ||||
| 3 | Others | 14,991.00 | 14,991.00 | ||||
| Total Segment Asset | 12,43,157.00 | 12,43,157.00 | |||||
| Un-allocable Assets | 2,07,849.00 | 2,07,849.00 | |||||
| Net Segment Asset | 14,51,006.00 | 14,51,006.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement | 2,05,297.00 | 2,05,297.00 | ||||
| 2 | Jute | 2,994.00 | 2,994.00 | ||||
| 3 | Others | 165.00 | 165.00 | ||||
| Total Segment Liabilities | 2,08,456.00 | 2,08,456.00 | |||||
| Un-allocable Liabilities | 5,06,078.00 | 5,06,078.00 | |||||
| Net Segment Liabilities | 7,14,534.00 | 7,14,534.00 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | (14,457.00) | (15,865.00) |
| Total Amount of items that will not be reclassified to profit and loss | (14,457.00) | (15,865.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2,322.00) | (2,565.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | (69.00) | 320.00 |
| Total Amount of items that will be reclassified to profit and loss | (69.00) | 320.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (29.00) | 120.00 |
| 5 | Total Other comprehensive income | (12,175.00) | (13,100.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 76,853.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 26,449.00 | |||||
| Adjustments for decrease (increase) in inventories | (13,656.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2,234.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,941.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 321.00 | |||||
| Adjustments for other financial assets, non-current | (873.00) | |||||
| Adjustments for other financial assets, current | (18,934.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 3,440.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (9,523.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 167.00 | |||||
| Adjustments for depreciation and amortisation expense | 52,851.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 313.00 | |||||
| Adjustments for provisions, non-current | 2,589.00 | |||||
| Adjustments for other financial liabilities, current | (5,158.00) | |||||
| Adjustments for other financial liabilities, non-current | 932.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (564.00) | |||||
| 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) | 10.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (7,549.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 5,645.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 35,753.00 | |||||
| Net cash flows from (used in) operations | 1,12,606.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 17,562.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 95,044.00 | |||||
| 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 | 97,519.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1,31,287.00 | |||||
| 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 | 174.00 | |||||
| Purchase of property, plant and equipment | 46,901.00 | |||||
| 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 | 2,500.00 | |||||
| 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 | 3,600.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 29,535.00 | |||||
| Net cash flows from (used in) investing activities | (49,612.00) | |||||
| 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 | 54,842.00 | |||||
| Repayments of borrowings | 63,857.00 | |||||
| Payments of lease liabilities | 2,218.00 | |||||
| Dividends paid | 7,701.00 | |||||
| Interest paid | 25,322.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (44,256.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,176.00 | |||||
| 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 | 1,176.00 | |||||
| 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 | 12,964.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | V. SANKAR AIYAR & CO. | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|