Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 25-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 25-07-2026   10:30:00
End date and time of board meeting 25-07-2026   12:55:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,64,645.00 2,64,645.00
Other income 2,296.00 2,296.00
Total income 2,66,941.00 2,66,941.00
2 Expenses
(a) Cost of materials consumed 44,874.00 44,874.00
(b) Purchases of stock-in-trade 1,402.00 1,402.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,271.00) (2,271.00)
(d) Employee benefit expense 15,530.00 15,530.00
(e) Finance costs 6,722.00 6,722.00
(f) Depreciation, depletion and amortisation expense 14,230.00 14,230.00
(f) Other Expenses
1 Power & fuel 47,965.00 47,965.00
2 Transport & forwarding expenses 67,810.00 67,810.00
3 Other expenses 55,109.00 55,109.00
Total other expenses 1,70,884.00 1,70,884.00
Total expenses 2,51,371.00 2,51,371.00
3 Total profit before exceptional items and tax 15,570.00 15,570.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,570.00 15,570.00
6 Tax expense
7 Current tax 4,075.00 4,075.00
8 Deferred tax (78.00) (78.00)
9 Total tax expenses 3,997.00 3,997.00
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 11,573.00 11,573.00
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 11,573.00 11,573.00
17 Other comprehensive income net of taxes 13,072.00 13,072.00
18 Total Comprehensive Income for the period 24,645.00 24,645.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 11,573.00 11,573.00
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 24,645.00 24,645.00
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 7,701.00 7,701.00
Face value of equity share capital 10 10
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 15.03 15.03
Diluted earnings (loss) per share from continuing operations 15.03 15.03
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 15.03 15.03
Diluted earnings (loss) per share from continuing and discontinued operations 15.03 15.03
24 Debt equity ratio 0.4600 0.4600
25 Debt service coverage ratio 1.3100 1.3100
26 Interest service coverage ratio 5.4300 5.4300
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) REFER FINANCIAL RESULTS SUBMITTED



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Cement 2,51,517.00 2,51,517.00
2 Jute 13,125.00 13,125.00
3 Others 0.00068 0.00068
Total Segment Revenue 2,64,710.00 2,64,710.00
Less: Inter segment revenue 65.00 65.00
Revenue from operations 2,64,645.00 2,64,645.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 22,647.00 22,647.00
2 Jute 288.00 288.00
3 Others (122.00) (122.00)
Total Profit before tax 22,813.00 22,813.00
i. Finance cost 6,722.00 6,722.00
ii. Other Unallocable Expenditure net off Unallocable income 521.00 521.00
Profit before tax 15,570.00 15,570.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 11,28,060.00 11,28,060.00
2 Jute 1,17,675.00 1,17,675.00
3 Others 14,327.00 14,327.00
Total Segment Asset 12,60,062.00 12,60,062.00
Un-allocable Assets 2,00,266.00 2,00,266.00
Net Segment Asset 14,60,328.00 14,60,328.00
4 Segment Liabilities
Segment Liabilities
1 Cement 2,08,954.00 2,08,954.00
2 Jute 1,446.00 1,446.00
3 Others 67.00 67.00
Total Segment Liabilities 2,10,467.00 2,10,467.00
Un-allocable Liabilities 4,88,744.00 4,88,744.00
Net Segment Liabilities 6,99,211.00 6,99,211.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Refer Financial Results Submitted.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Amount of items that will not be reclassified to profit and loss 15,081.00 15,081.00
Total Amount of items that will not be reclassified to profit and loss 15,081.00
2 Income tax relating to items that will not be reclassified to profit or loss 2,156.00 2,156.00
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 221.00 221.00
Total Amount of items that will be reclassified to profit and loss 221.00
4 Income tax relating to items that will be reclassified to profit or loss 74.00 74.00
5 Total Other comprehensive income 13,072.00 13,072.00