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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-05-2026
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 Single segment
Description of single segment Consumer ware
Start date and time of board meeting 19-05-2026   16:15:00
End date and time of board meeting 19-05-2026   19:30:00
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



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 01-01-2026 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 28,411.98 1,19,591.63
Other income 764.53 2,963.48
Total income 29,176.51 1,22,555.11
2 Expenses
(a) Cost of materials consumed 1,743.19 7,458.43
(b) Purchases of stock-in-trade 12,519.94 41,677.21
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,647.52) (1,819.60)
(d) Employee benefit expense 3,397.53 12,503.74
(e) Finance costs 206.38 654.59
(f) Depreciation, depletion and amortisation expense 2,103.18 8,682.40
(f) Other Expenses
1 Other Expenses 11,378.25 42,899.66
Total other expenses 11,378.25 42,899.66
Total expenses 27,700.95 1,12,056.43
3 Total profit before exceptional items and tax 1,475.56 10,498.68
4 Exceptional items 0.00 (404.82)
5 Total profit before tax 1,475.56 10,093.86
6 Tax expense
7 Current tax 309.72 2,586.61
8 Deferred tax 106.92 40.79
9 Total tax expenses 416.64 2,627.40
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 1,058.92 7,466.46
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 1,058.92 7,466.46
17 Other comprehensive income net of taxes 46.93 14.08
18 Total Comprehensive Income for the period 1,105.85 7,480.54
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,058.92 7,466.46
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 1,105.85 7,480.54
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 87,496.37
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.89 6.24
Diluted earnings (loss) per share from continuing operations 0.88 6.24
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 0.89 6.24
Diluted earnings (loss) per share from continuing and discontinued operations 0.88 6.24
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 Audited Consolidated Financial Results for the quarter and year ended 31st March, 2026: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 19th May, 2026. 2. Pursuant to exercise of the options issued under “Borosil Limited Employee Stock Option Scheme, 2020”, during the quarter and year ended 31st March, 2026, the Company has made allotment of Nil 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. Nil and Rs. 0.59 lakh respectively and Securities Premium by Rs. Nil 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 ended 31st December, 2025 and year ended 31st March 2026 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. During the quarter ended March 31, 2026, the production activities at the Company’s Borosilicate Glass Furnace for Pressware Products and its Opal Glass Furnaces, all located at Jaipur, Rajasthan, were temporarily impacted due to restrictions in the supply of LPG arising from a force majeure situation caused by the conflict in the Middle East and its consequent impact on global fuel supply. Consequently, the operations and financial performance of the Company for the quarter were impacted to that extent. 5. 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”. 6. The figures for the corresponding previous period/year have been rearranged/regrouped, wherever necessary, to make them comparable. The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures of the full financial year and the published year to date figures upto the third quarter of the respective financial year. For Borosil Limited Place: Mumbai Shreevar Kheruka Date : 19.05.2026 Managing Director & CEO (DIN 01802416)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 53,020.72
Capital work-in-progress 10,548.72
Investment property 67.44
Goodwill 0.00
Other intangible assets 44.59
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1,727.06
Trade receivables, non-current 0.00
Loans, non-current 29.34
Other non-current financial assets
1 Deferred tax assets (net) 0.00
2 Others 425.15
Total of other non-current financial assets 425.15
Total non-current financial assets 2,181.55
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non current assets 3,706.87
2 Non Current Tax Assets (net) 0.30
Total of other non-current assets 3,707.17
Total non-current assets 69,570.19
2 Current assets
Inventories 36,613.54
Current financial asset
Current investments 6,619.13
Trade receivables, current 10,703.16
Cash and cash equivalents 284.33
Bank balance other than cash and cash equivalents 35.79
Loans, current 52.54
Other current financial assets
Total of other current financial assets 618.74
Total current financial assets 18,313.69
Current tax assets (net) 0.00
Other current assets
1 Other current assets 3,676.13
Total of other current assets 3,676.13
Total current assets 58,603.36
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,28,173.55
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,195.82
Other equity 87,496.37
Total equity attributable to owners of parent 88,692.19
Non controlling interest 0.00
Total equity 88,692.19
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,324.82
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 provisions,non-current 0.00
2 Deferred tax liabilities(net) 0.00
3 Deferred governmant grants,Non-Current 0.00
4 Other Non-current liabilities 0.00
5 Lease Liabilities 673.22
Total of other non-current financial liabilities 673.22
Total non-current financial liabilities 10,998.04
Provisions, non-current 0.00
Deferred tax liabilities (net) 1,954.90
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 12,952.94
Current liabilities
Current financial liabilities
Borrowings, current 3,316.44
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,717.81
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,589.69
Total Trade payable 7,307.50
Other current financial liabilities
1 Lease Liabilities 493.22
2 Other Financial Liabilities 11,413.11
Total of other current financial liabilities 11,906.33
Total current financial liabilities 22,530.27
Other current liabilities 942.74
1 Other current liabilities 942.74
Total of other current liabilities 942.74
Provisions, current 1,628.32
Current tax liabilities (Net) 1,427.09
Deferred government grants, Current 0.00
Total current liabilities 26,528.42
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 39,481.36
Total equity and liabilites 1,28,173.55
Disclosure of notes on assets and liabilities



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 01-01-2026 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)
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 01-01-2026 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 Re-measurement gains/(losses) on defined benefit plans 62.71 18.81
Total Amount of items that will not be reclassified to profit and loss 62.71 18.81
2 Income tax relating to items that will not be reclassified to profit or loss 15.78 4.73
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 46.93 14.08



Cash flow statement, indirect

Amount in (Lakhs)

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 10,093.86
Adjustments for reconcile profit (loss)
Adjustments for finance costs 654.59
Adjustments for decrease (increase) in inventories (3,315.70)
Adjustments for decrease (increase) in trade receivables, current (577.43)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,930.83)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (608.25)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,493.95
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 8,682.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 37.40
Adjustments for dividend income 0.00
Adjustments for interest income 115.28
Adjustments for share-based payments 363.39
Adjustments for fair value losses (gains) (119.02)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (328.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (808.88)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 3,428.34
Net cash flows from (used in) operations 13,522.20
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,638.95
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 11,883.25
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 6,039.85
Other cash payments to acquire equity or debt instruments of other entities 8,981.01
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 179.86
Purchase of property, plant and equipment 13,758.41
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 0.00
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 0.00
Interest received 68.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (25.00)
Net cash flows from (used in) investing activities (16,476.68)
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 97.57
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 8,284.27
Repayments of borrowings 2,410.33
Payments of lease liabilities 528.70
Dividends paid 0.00
Interest paid 682.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (7.69)
Net cash flows from (used in) financing activities 4,752.92
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 159.49
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 159.49
Cash and cash equivalents cash flow statement at beginning of period 124.58
Cash and cash equivalents cash flow statement at end of period 284.07





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 M/s. Chaturvedi & Shah LLP Yes 30-06-2026