Integrated Filing — IndAS



General information about company

Scrip Code 509675
NSE Symbol BIRLANU
MSEI Symbol NOTLISTED
ISIN INE557A01011
Name of company BIRLANU 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 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 06-08-2026   12:00:00
End date and time of board meeting 06-08-2026   13:25:00
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 1,17,402.00 1,17,402.00
Other income 709.00 709.00
Total income 1,18,111.00 1,18,111.00
2 Expenses
(a) Cost of materials consumed 57,524.00 57,524.00
(b) Purchases of stock-in-trade 4,595.00 4,595.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,606.00 4,606.00
(d) Employee benefit expense 15,534.00 15,534.00
(e) Finance costs 1,653.00 1,653.00
(f) Depreciation, depletion and amortisation expense 3,813.00 3,813.00
(f) Other Expenses
1 Other Expenses 27,848.00 27,848.00
Total other expenses 27,848.00 27,848.00
Total expenses 1,15,573.00 1,15,573.00
3 Total profit before exceptional items and tax 2,538.00 2,538.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,538.00 2,538.00
6 Tax expense
7 Current tax 3,351.00 3,351.00
8 Deferred tax (1,753.00) (1,753.00)
9 Total tax expenses 1,598.00 1,598.00
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 940.00 940.00
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 940.00 940.00
17 Other comprehensive income net of taxes (163.00) (163.00)
18 Total Comprehensive Income for the period 777.00 777.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 940.00 940.00
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 (163.00) (163.00)
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 757.00 757.00
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 12.47 12.47
Diluted earnings (loss) per share from continuing operations 12.47 12.47
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 12.47 12.47
Diluted earnings (loss) per share from continuing and discontinued operations 12.47 12.47
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: 1 The financial results of BirlaNu Limited (formerly HIL Limited) (the Company or the Holding Company) and its subsidiaries (the Company and its subsidiaries together referred to as the Group), and its joint venture have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2 The above results for the quarter ended 30 June 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 06 August 2026. The statutory auditors have expressed an unmodified review opinion on these results. 3 The Holding Company in financial year 1979-80 had invested in Supercor Industries Limited, Nigeria (Supercor). Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Holding Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under Section 129(3) of the Companies Act, 2013 and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Holding Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Holding Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor. 4 The consolidated figures for the quarter ended 31 March 2026 as reported in these consolidated financial results are the balancing figures between audited consolidated figures in respect of the previous full financial year and the published unaudited year to date consolidated figures upto the third quarter of the previous financial year. Also, consolidated figures upto the end of the third quarter were only reviewed and not subjected to audit. 5 The audited standalone financial results, for the quarter ended 30 June 2026 can be viewed on the websites of the Company, National Stock Exchange of India Limited (NSE) and BSE Ltd (BSE) at www.birlanu.com, www.nseindia.com and www.bseindia.com respectively. Information of reviewed standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is as under: INR in Lakhs Particulars Quarter ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited (refer note 4) Revenue from operations 82432 62505 74918 242653 Profit / (Loss) before tax (including exceptional items) 6722 (2316) 2671 (1264) Profit / (Loss) for the period / year after tax 4969 (2488) 1968 (1404) Other comprehensive (loss) for the period / year - (82) - (27) Total comprehensive income / (loss) for the period / year 4969 (2570) 1968 (1431) 6 Certain assets of the Holding company classified under Assets held for sale category have been sold during the quarter and year ended 31 March 2026. Profit arising on such sale amounting to INR 3941 Lakhs for the quarter and year ended 31 March 2026, is presented as an exceptional item in the consolidated financial results. 7 Pursuant to the provisions of Sections 230 to 232 and other applicable provisions, if any, of the Companies Act, 2013, read with the applicable rules made thereunder, the proposed Scheme of Amalgamation of Clean Coats Private Limited (“Transferor Company”) with BirlaNu Limited, formerly known as HIL Limited (“Transferee Company”) (“Scheme”), was approved by the respective Boards of Directors of the Transferor Company and the Transferee Company at their meetings held on 13 February 2026. Thereafter, the Transferor Company and the Transferee Company filed the requisite company applications before their respective jurisdictional benches of the Hon’ble National Company Law Tribunal (“NCLT”), namely, the Mumbai Bench and the Hyderabad Bench, seeking appropriate directions in relation to the Scheme, including dispensation from convening the meetings of their respective shareholders and creditors. The Hon’ble NCLT, Hyderabad Bench, by its order dated 29 April 2026, and the Hon’ble NCLT, Mumbai Bench, by its order dated 7 May 2026, dispensed with the requirement of convening the meetings of the respective shareholders and creditors of the Transferor Company and the Transferee Company, as applicable. Subsequently, the Transferor Company and the Transferee Company filed their respective company petitions before the Hon’ble NCLT, Mumbai Bench and Hyderabad Bench, seeking sanction of the Scheme. The Hon’ble NCLT, Hyderabad Bench, has admitted the company petition filed by the Transferee Company and listed the matter for further consideration on 13 August 2026. Further, the Hon’ble NCLT, Mumbai Bench, has admitted the company petition filed by the Transferor Company and fixed the matter for final hearing on 1 October 2026. The Scheme remains subject to the sanction of the respective benches of the Hon’ble NCLT and receipt of such other regulatory, statutory and governmental approvals as may be applicable. 8 The Kolkata Bench of the National Company Law Tribunal (“NCLT”) vide its order dated 10 March 2026, has approved the Scheme of Amalgamation (the “Scheme”) of Crestia Polytech Private Limited, Topline Industries Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited and Prabhu Sainath Polymers Private Limited (together referred to as transferor companies) with the Company with an appointed date of 05 April 2024, under sections 230 to 232 and other applicable provisions of the Companies Act, 2013 read with the rules framed thereunder. The said Scheme has become effective from 10 March 2026 on compliance of all the conditions precedent mentioned therein. Consequently, the transferor companies got amalgamated with the Holding Company w.e.f. 05 April 2024. The transferor companies are engaged in the business of manufacturing and trading of various types of pipes and fittings, water storage injections, molding items etc. The amalgamated entity is under common control and thus, the accounting of the said amalgamation has been done applying Pooling of interest method as prescribed in Appendix C of Ind AS 103 ‘Business Combinations’ with effect from 5 April 2024 since the Company has acquired control over transferor companies on 5 April 2024. 9 The financial results of the following subsidiaries and step-down subsidiaries and Joint venture of the Holding Company are included in the consolidated financial results for the quarter ended 30 June 2026. S.No Name of the entity Country Relationship 1 BirlaNu International GmbH (formerly HIL International Limited) Germany Wholly owned Subsidiary 2 Parador Holding GmbH Germany Step-down Subsidiary 3 Parador GmbH Germany Step-down Subsidiary 4 Parador Parkettwerke GmbH Austria Step-down Subsidiary 5 Parador UK Limited United Kingdom Step-down Subsidiary 6 Parador INC. United States of America Step-down Subsidiary 7 Parador (Shanghai) Trading Co., Ltd. China Joint Venture 8 Clean Coats Private Limited (w.e.f 11 November 2025) India Wholly owned Subsidiary



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 Roofs 51,650.00 51,650.00
2 Walls 15,636.00 15,636.00
3 Pipes & Construction Chemicals 15,910.00 15,910.00
4 Floors 34,128.00 34,128.00
5 Others 0.00175 0.00175
Total Segment Revenue 1,17,499.00 1,17,499.00
Less: Inter segment revenue 97.00 97.00
Revenue from operations 1,17,402.00 1,17,402.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Roofs 8,968.00 8,968.00
2 Walls 845.00 845.00
3 Pipes & Construction Chemicals (534.00) (534.00)
4 Floors (3,741.00) (3,741.00)
5 Others 68.00 68.00
Total Profit before tax 5,606.00 5,606.00
i. Finance cost 736.00 736.00
ii. Other Unallocable Expenditure net off Unallocable income 2,332.00 2,332.00
Profit before tax 2,538.00 2,538.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Roofs 40,756.00 40,756.00
2 Walls 48,019.00 48,019.00
3 Pipes & Construction Chemicals 73,639.00 73,639.00
4 Floors 1,26,150.00 1,26,150.00
5 Others 2,241.00 2,241.00
Total Segment Asset 2,90,805.00 2,90,805.00
Un-allocable Assets 10,581.00 10,581.00
Net Segment Asset 3,01,386.00 3,01,386.00
4 Segment Liabilities
Segment Liabilities
1 Roofs 18,413.00 18,413.00
2 Walls 10,956.00 10,956.00
3 Pipes & Construction Chemicals 16,156.00 16,156.00
4 Floors 94,131.00 94,131.00
5 Others 117.00 117.00
Total Segment Liabilities 1,39,773.00 1,39,773.00
Un-allocable Liabilities 49,717.00 49,717.00
Net Segment Liabilities 1,89,490.00 1,89,490.00
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 01-04-2026 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating financial statements of foreign operations (163.00) (163.00)
Total Amount of items that will be reclassified to profit and loss (163.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (163.00) (163.00)