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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-10-2026   15:09:00
End date and time of board meeting 28-10-2026   16:45:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 11,496.37 22,171.60
Other income 240.77 507.41
Total income 11,737.14 22,679.01
2 Expenses
(a) Cost of materials consumed 4,323.60 8,424.19
(b) Purchases of stock-in-trade 59.34 104.27
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (438.13) (1,251.75)
(d) Employee benefit expense 2,189.37 4,387.10
(e) Finance costs 21.51 46.98
(f) Depreciation, depletion and amortisation expense 522.47 1,011.20
(f) Other Expenses
1 Other Expenses 4,291.88 8,591.85
Total other expenses 4,291.88 8,591.85
Total expenses 10,970.04 21,313.84
3 Total profit before exceptional items and tax 767.10 1,365.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 767.10 1,365.17
6 Tax expense
7 Current tax 291.84 467.32
8 Deferred tax (55.40) (68.32)
9 Total tax expenses 236.44 399.00
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 530.66 966.17
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 530.66 966.17
17 Other comprehensive income net of taxes (5.21) (10.43)
18 Total Comprehensive Income for the period 525.45 955.74
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 531.248 968.33
Total profit or loss, attributable to non-controlling interests (0.59) (2.16)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 526.038 957.89
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.59) (2.15)
21 Details of equity share capital
Paid-up equity share capital 889.52 889.52
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 0.6 1.09
Diluted earnings (loss) per share from continuing operations 0.6 1.09
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 0.6 1.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.6 1.09
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 Unaudited Consolidated Financial Results for the quarter and half year ended 30th September, 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 28th October, 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 half year ended 30th September, 2025 and for 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. Pursuant to exercise of the options issued under “BSL – Employee Stock Option Scheme (BSL – ESOS)”, the Company has made allotment of 4475 Equity Shares of the face value of Re. 1/- each for the quarter and half year ended 30th September, 2026, which has resulted into increase of paid up Equity Share Capital by Rs. 0.05 lakhs and Securities Premium by Rs. 7.48 lakhs. 4. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. For Borosil Scientific Limited Place: Mumbai Vinayak Patankar Date : 28th October, 2026 Whole-time Director & CEO (DIN 07534225)



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 13,252.37
Capital work-in-progress 93.50
Investment property 0.00
Goodwill 6,219.37
Other intangible assets 429.15
Intangible assets under development 1.88
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 1.41
Trade receivables, non-current 0.00
Loans, non-current 4.69
Other non-current financial assets
1 others 279.03
Total of other non-current financial assets 279.03
Total non-current financial assets 285.13
Deferred tax assets (net) 1,135.90
Other non-current assets
1 Non Current Tax Assets (net) 290.35
2 Other non current assets 1,183.35
Total of other non-current assets 1,473.70
Total non-current assets 22,891.00
2 Current assets
Inventories 12,126.72
Current financial asset
Current investments 12,292.34
Trade receivables, current 4,939.94
Cash and cash equivalents 1,111.80
Bank balance other than cash and cash equivalents 62.70
Loans, current 54.43
Other current financial assets
Total of other current financial assets 368.56
Total current financial assets 18,829.77
Current tax assets (net) 5.26
Other current assets
1 Other current assets 1,408.59
Total of other current assets 1,408.59
Total current assets 32,370.34
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 55,261.34
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 889.52
Other equity 44,273.39
Total equity attributable to owners of parent 45,162.91
Non controlling interest 16.39
Total equity 45,179.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 52.43
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 59.63
Total of other non-current financial liabilities 59.63
Total non-current financial liabilities 112.06
Provisions, non-current 389.82
Deferred tax liabilities (net) 984.10
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,485.98
Current liabilities
Current financial liabilities
Borrowings, current 467.75
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,070.39
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,051.55
Total Trade payable 3,121.94
Other current financial liabilities
1 Other Financial Liabilities 2,799.85
Total of other current financial liabilities 2,799.85
Total current financial liabilities 6,389.54
Other current liabilities 1,156.41
1 Other current liabilities 1,156.41
Total of other current liabilities 1,156.41
Provisions, current 960.97
Current tax liabilities (Net) 89.14
Deferred government grants, Current 0.00
Total current liabilities 8,596.06
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 10,082.04
Total equity and liabilites 55,261.34
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 a. Scientific – Laboratory Glass & equipment and Process System 7,905.29 14,744.31
2 b. Primary Pharma Packaging 2,095.55 4,402.21
3 c. Consumer Glassware 1,495.53 3,025.08
Total Segment Revenue 11,496.37 22,171.60
Less: Inter segment revenue
Revenue from operations 11,496.37 22,171.60
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. Scientific – Laboratory Glass & equipment and Process System 1,326.99 2,298.01
2 b. Primary Pharma Packaging (260.46) (314.27)
3 c. Consumer Glassware 78.49 158.79
Total Profit before tax 1,145.02 2,142.53
i. Finance cost 21.51 46.98
ii. Other Unallocable Expenditure net off Unallocable income 356.41 730.38
Profit before tax 767.10 1,365.17
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. Scientific – Laboratory Glass & equipment and Process System 21,246.80 21,246.80
2 b. Primary Pharma Packaging 9,984.27 9,984.27
3 c. Consumer Glassware 2,713.84 2,713.84
Total Segment Asset 33,944.91 33,944.91
Un-allocable Assets 21,316.43 21,316.43
Net Segment Asset 55,261.34 55,261.34
4 Segment Liabilities
Segment Liabilities
1 a. Scientific – Laboratory Glass & equipment and Process System 6,041.65 6,041.65
2 b. Primary Pharma Packaging 1,730.71 1,730.71
3 c. Consumer Glassware 619.55 619.55
Total Segment Liabilities 8,391.91 8,391.91
Un-allocable Liabilities 1,690.13 1,690.13
Net Segment Liabilities 10,082.04 10,082.04
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Note 1 : 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 and filter paper. Primary Pharma Packaging :- Comprising of Tabular Vials and Ampoules used as Primary Pharma Packaging material in Pharmaceutical Companies. Consumer Glassware:- Comprising of Consumer glassware items. Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. Note 2 : During the quarter ended 30th September, 2026, in view of the expansion of the Consumer Glassware business, the internal reporting structure has been changed so that the Chief Operating Decision Maker (CODM) reviews the performance of Consumer Glassware separately for allocating resources and assessing performance. Consequently, the Group has re-assessed and realigned its operating segments in accordance with Ind AS 108 Operating Segments. Accordingly, the segments of the Group, which were earlier reported as (a) Scientific – Laboratory Glass & Equipment and Process System, (b) Glassware and (c) Others, are now reported as (a) Scientific – Laboratory Glass & Equipment and Process System, (b) Primary Pharma Packaging and (c) Consumer Glassware. In accordance with paragraph 29 of Ind AS 108, the segment information for the corresponding previous periods / year has been restated, and the figures have been rearranged / reclassified to conform to the revised segment structure.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (6.95) (13.93)
Total Amount of items that will not be reclassified to profit and loss (6.95) (13.93)
2 Income tax relating to items that will not be reclassified to profit or loss (1.74) (3.50)
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
5 Total Other comprehensive income (5.21) (10.43)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,365.17
Adjustments for reconcile profit (loss)
Adjustments for finance costs 46.98
Adjustments for decrease (increase) in inventories (1,801.85)
Adjustments for decrease (increase) in trade receivables, current 2,632.69
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 69.06
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 (1,126.84)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 617.05
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,011.20
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 0.76
Adjustments for dividend income 0.00
Adjustments for interest income 10.46
Adjustments for share-based payments 66.84
Adjustments for fair value losses (gains) (396.88)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (51.54)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 46.17
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,103.18
Net cash flows from (used in) operations 2,468.35
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 738.43
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,729.92
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 1,700.00
Other cash payments to acquire equity or debt instruments of other entities 1,300.00
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 1.45
Purchase of property, plant and equipment 2,029.30
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 16.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (7.04)
Net cash flows from (used in) investing activities (1,618.06)
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 7.53
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 285.43
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 42.79
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2.89
Net cash flows from (used in) financing activities (317.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (205.94)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (0.10)
Net increase (decrease) in cash and cash equivalents (206.04)
Cash and cash equivalents cash flow statement at beginning of period 1,317.82
Cash and cash equivalents cash flow statement at end of period 1,111.78