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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 03-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
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 03-08-2026   15:10:00
End date and time of board meeting 03-08-2026   16:15:00
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 10,675.23 10,675.23
Other income 266.64 266.64
Total income 10,941.87 10,941.87
2 Expenses
(a) Cost of materials consumed 4,100.59 4,100.59
(b) Purchases of stock-in-trade 44.93 44.93
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (813.62) (813.62)
(d) Employee benefit expense 2,197.73 2,197.73
(e) Finance costs 25.47 25.47
(f) Depreciation, depletion and amortisation expense 488.73 488.73
(f) Other Expenses
1 Other Expenses 4,299.97 4,299.97
Total other expenses 4,299.97 4,299.97
Total expenses 10,343.80 10,343.80
3 Total profit before exceptional items and tax 598.07 598.07
4 Exceptional items 0.00 0.00
5 Total profit before tax 598.07 598.07
6 Tax expense
7 Current tax 175.48 175.48
8 Deferred tax (12.92) (12.92)
9 Total tax expenses 162.56 162.56
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 435.51 435.51
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 435.51 435.51
17 Other comprehensive income net of taxes (5.22) (5.22)
18 Total Comprehensive Income for the period 430.29 430.29
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 437.08 437.08
Total profit or loss, attributable to non-controlling interests (1.57) (1.57)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 431.85 431.85
Total comprehensive income for the period attributable to owners of parent non-controlling interests (1.56) (1.56)
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 0.49 0.49
Diluted earnings (loss) per share from continuing operations 0.49 0.49
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 0.49 0.49
Diluted earnings (loss) per share from continuing and discontinued operations 0.49 0.49
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 ended 30th June, 2026: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held o�n 3rd August, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the above results. 2. Exceptional items comprise: i) Rs. 661.31 lakhs for the quarter ended 30th June, 2025 and the year ended 31st March, 2026, representing expenditure incurred towards the Voluntary Retirement Scheme (VRS) for eligible workers at the Company's plant located at Village Ambad, Nashik, Maharashtra and ii) Rs. 191.51 lakhs for the year ended 31st March, 2026, representing the one-time incremental impact arising from the implementation of the new Labour Codes. 3. 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, 2026 is 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 Scientific Limited Place: Mumbai Vinayak Patankar Date : 3rd August, 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 01-04-2026 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 Scientific – Laboratory Glass & equipment and Process System 6,668.11 6,668.11
2 Glassware 3,836.21 3,836.21
3 Others 0.0017091 0.0017091
Total Segment Revenue 10,675.23 10,675.23
Less: Inter segment revenue 0.00 0.00
Revenue from operations 10,675.23 10,675.23
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Scientific – Laboratory Glass & equipment and Process System 935.54 935.54
2 Glassware 19.00 19.00
3 Others 42.97 42.97
Total Profit before tax 997.51 997.51
i. Finance cost 25.47 25.47
ii. Other Unallocable Expenditure net off Unallocable income 373.97 373.97
Profit before tax 598.07 598.07
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Scientific – Laboratory Glass & equipment and Process System 19,810.95 19,810.95
2 Glassware 12,764.58 12,764.58
3 Others 336.64 336.64
Total Segment Asset 32,912.17 32,912.17
Un-allocable Assets 22,113.91 22,113.91
Net Segment Asset 55,026.08 55,026.08
4 Segment Liabilities
Segment Liabilities
1 Scientific – Laboratory Glass & equipment and Process System 6,058.06 6,058.06
2 Glassware 2,281.42 2,281.42
3 Others 82.25 82.25
Total Segment Liabilities 8,421.73 8,421.73
Un-allocable Liabilities 1,990.44 1,990.44
Net Segment Liabilities 10,412.17 10,412.17
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 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 01-04-2026 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 Re-measurement gains / (losses) on defined benefit plans (6.98) (6.98)
Total Amount of items that will not be reclassified to profit and loss (6.98)
2 Income tax relating to items that will not be reclassified to profit or loss (1.76) (1.76)
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 (5.22) (5.22)