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 Standalone
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 11-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.borosilscientific.com/wp-content/uploads/2025/04/08-Related_party_transaction_policy-revised.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone Standalone
1 Income
Revenue from operations 10,419.39 20,409.07
Other income 262.04 541.66
Total income 10,681.43 20,950.73
2 Expenses
(a) Cost of materials consumed 3,893.96 7,790.54
(b) Purchases of stock-in-trade 59.34 98.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (439.14) (1,308.20)
(d) Employee benefit expense 1,808.09 3,603.14
(e) Finance costs 8.20 18.65
(f) Depreciation, depletion and amortisation expense 480.50 925.41
(f) Other Expenses
1 Other Expenses 3,977.38 7,998.47
Total other expenses 3,977.38 7,998.47
Total expenses 9,788.33 19,126.52
3 Total profit before exceptional items and tax 893.10 1,824.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 893.10 1,824.21
6 Tax expense
7 Current tax 291.84 467.32
8 Deferred tax (23.72) 47.56
9 Total tax expenses 268.12 514.88
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 624.98 1,309.33
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 624.98 1,309.33
17 Other comprehensive income net of taxes (6.42) (12.71)
18 Total Comprehensive Income for the period 618.56 1,296.62
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 0.7 1.47
Diluted earnings (loss) per share from continuing operations 0.7 1.47
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 0.7 1.47
Diluted earnings (loss) per share from continuing and discontinued operations 0.7 1.47
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 Standalone 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 on 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 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.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 10,760.80
Capital work-in-progress 93.50
Investment property 0.00
Goodwill 5,931.84
Other intangible assets 81.27
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 5,246.48
Trade receivables, non-current 0.00
Loans, non-current 982.69
Other non-current financial assets
1 Other Financial Assets 268.74
Total of other non-current financial assets 268.74
Total non-current financial assets 6,497.91
Deferred tax assets (net) 0.00
Other non-current assets
1 Non-Current Tax Assets (net) 290.35
2 Other Non-Current Assets 1,118.45
Total of other non-current assets 1,408.80
Total non-current assets 24,776.00
2 Current assets
Inventories 11,281.89
Current financial asset
Current investments 12,292.34
Trade receivables, current 4,668.85
Cash and cash equivalents 1,101.75
Bank balance other than cash and cash equivalents 22.74
Loans, current 54.43
Other current financial assets
Total of other current financial assets 420.36
Total current financial assets 18,560.47
Current tax assets (net) 0.00
Other current assets
1 Other Current Assets 1,212.66
Total of other current assets 1,212.66
Total current assets 31,055.02
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 55,831.02
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 889.52
Other equity 46,659.95
Total equity attributable to owners of parent 47,549.47
Non controlling interest
Total equity 47,549.47
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 59.63
Provisions, non-current 0.00
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 1,043.73
Current liabilities
Current financial liabilities
Borrowings, current 30.71
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,022.09
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,036.32
Total Trade payable 3,058.41
Other current financial liabilities
1 Other Financial Liabilities 2,439.23
Total of other current financial liabilities 2,439.23
Total current financial liabilities 5,528.35
Other current liabilities 711.63
1 Other Current Liabilities 711.63
Total of other current liabilities 711.63
Provisions, current 908.70
Current tax liabilities (Net) 89.14
Deferred government grants, Current 0.00
Total current liabilities 7,237.82
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 8,281.55
Total equity and liabilites 55,831.02
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Scientific – Laboratory Glass & Equipment and Process System 6,828.31 12,981.78
2 Primary Pharma Packaging 2,095.55 4,402.21
3 Consumer Glassware 1,495.53 3,025.08
Total Segment Revenue 10,419.39 20,409.07
Less: Inter segment revenue 0.00 0.00
Revenue from operations 10,419.39 20,409.07
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Scientific – Laboratory Glass & Equipment and Process System 1,439.68 2,728.72
2 Primary Pharma Packaging (260.46) (314.27)
3 Consumer Glassware 78.49 158.79
Total Profit before tax 1,257.71 2,573.24
i. Finance cost 8.20 18.65
ii. Other Unallocable Expenditure net off Unallocable income 356.41 730.38
Profit before tax 893.10 1,824.21
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Scientific – Laboratory Glass & Equipment and Process System 16,969.39 16,969.39
2 Primary Pharma Packaging 9,984.27 9,984.27
3 Consumer Glassware 2,713.84 2,713.84
Total Segment Asset 29,667.50 29,667.50
Un-allocable Assets 26,163.52 26,163.52
Net Segment Asset 55,831.02 55,831.02
4 Segment Liabilities
Segment Liabilities
1 Scientific – Laboratory Glass & Equipment and Process System 4,677.92 4,677.92
2 Primary Pharma Packaging 1,730.71 1,730.71
3 Consumer Glassware 619.55 619.55
Total Segment Liabilities 7,028.18 7,028.18
Un-allocable Liabilities 1,253.37 1,253.37
Net Segment Liabilities 8,281.55 8,281.55
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 Company 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 Company has re-assessed and realigned its operating segments in accordance with Ind AS 108 Operating Segments. Accordingly, the segments of the Company, 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 Standalone Standalone
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 (8.57) (16.98)
Total Amount of items that will not be reclassified to profit and loss (8.57) (16.98)
2 Income tax relating to items that will not be reclassified to profit or loss (2.15) (4.27)
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 (6.42) (12.71)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,824.21
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18.65
Adjustments for decrease (increase) in inventories (1,782.39)
Adjustments for decrease (increase) in trade receivables, current 2,517.16
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (0.17)
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 (945.38)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 364.34
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 925.41
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 0.37
Adjustments for dividend income 0.00
Adjustments for interest income 47.49
Adjustments for share-based payments 59.86
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 24.25
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 686.19
Net cash flows from (used in) operations 2,510.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 737.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,772.43
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 0.89
Purchase of property, plant and equipment 2,026.51
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 350.00
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 46.54
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (5.27)
Net cash flows from (used in) investing activities (1,934.35)
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 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid (4.98)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (17.16)
Net cash flows from (used in) financing activities (4.65)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (166.57)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (0.09)
Net increase (decrease) in cash and cash equivalents (166.66)
Cash and cash equivalents cash flow statement at beginning of period 1,268.39
Cash and cash equivalents cash flow statement at end of period 1,101.73





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Borosil Scientific Limited Borosil Limited Entities with joint control Sale of goods or services 16,900.00 NA 3,025.07 884.30 373.95 Textual Information(1)
2 Borosil Scientific Limited Borosil Limited Entities with joint control Any other transaction Rent Income 11.81 NA 5.81 0.00 0.00
3 Borosil Scientific Limited Borosil Limited Entities with joint control Any other transaction Rent Expenses / Security Deposit 164.96 NA 81.14 34.17 34.17 Textual Information(2)
4 Borosil Scientific Limited Borosil Limited Entities with joint control Any other transaction Business Support Service Expenses 3,000.00 NA 1,114.45 52.40 52.40 Textual Information(3)
5 Borosil Scientific Limited Borosil Limited Entities with joint control Any other transaction Share based payment payable as on balance sheet date 0.00 NA 0.00 28.98 27.83 Textual Information(4)
6 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Sale of goods or services 1,000.00 NA 5.32 20.63 0.00
7 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Purchase of fixed assets 200.00 NA 0.66 0.00 0.00
8 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Interest received 103.53 NA 38.65 15.59 21.76
9 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Any other transaction Reimbursement of expenses from Goel 200.00 NA 28.76 0.00 0.00
10 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Purchase of goods or services 1,500.00 NA 122.21 0.00 (58.32)
11 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Any other transaction Inter Corporate Deposit / Loan Given 1,144.00 NA 350.00 628.00 978.00 Inter-corporate deposit 9.0500 5 Years Unsecured Capex, Operational Expenses & Other General Corporate Purposes
12 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Any other transaction Investment in Equity Shares 0.00 NA 0.00 5,245.10 5,245.10 Textual Information(5)
13 Borosil Scientific Limited Goel Scientific Glass Works Limited Subsidiary Company Any other transaction Share based payment Receivable as on balance sheet date 0.00 NA 0.00 23.97 30.95 Textual Information(6)
14 Borosil Scientific Limited Sheevar Kheruka Promoter Director Any other transaction Sitting fees for the period 8.70 Refer Notes 8.70 0.00 0.00 Textual Information(7)
15 Borosil Scientific Limited Pradeep Kumar Kheruka Promoter Director Any other transaction Sitting fees for the period 1.50 Refer Notes 1.50 0.00 0.00 Textual Information(8)
16 Borosil Scientific Limited Sonargaon Properties LLP Entities with joint control Any other transaction Rent expenses for the period. 138.13 NA 68.32 0.00 0.00
17 Borosil Scientific Limited Cycas Trading LLP Entities with joint control Any other transaction Rent expenses for the period. 10.35 NA 4.62 0.00 0.00
18 Borosil Scientific Limited General Magnets LLP Entities with joint control Any other transaction Rent expenses for the period. 16.12 NA 7.19 0.00 0.00
19 Borosil Scientific Limited Stylenest India Limited Entities with joint control Sale of goods or services 1,000.00 NA 0.22 0.22 0.00
20 Goel Scientific Glass Works Limited Borosil Limited Entities with joint control Any other transaction Reimbursement of Expenses 0.00 Refer Notes 8.10 8.19 0.00 Textual Information(9)
21 Borosil Scientific Limited Borosil Limited Entities with joint control Advance 71.00 NA 71.00 0.00 0.00 Textual Information(10)
22 Borosil Scientific Limited Borosil Limited Entities with joint control Advance 71.00 NA 71.00 0.00 0.00 Textual Information(11)
Total value of transaction during the reporting period 5,012.72



Text Block

Textual Information(1) Common Note for all transactions: For Opening & Closing balance - in case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable
Textual Information(2) The opening & closing balance is the Security Deposit amount receivable by the Company.
Textual Information(3) The opening & closing balance is the Security Deposit amount receivable by the Company.
Textual Information(4) Depicts only Opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.
Textual Information(5) Depicts only Opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.
Textual Information(6) Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.
Textual Information(7) In accordance with the Company’s Nomination and Remuneration Policy
Textual Information(8) In accordance with the Company’s Nomination and Remuneration Policy
Textual Information(9) Borosil Limited (BL) is not a related party of Goel Scientific Glass Works Limited under Companies Act, 2013. However, BL is a related party of the Company as per Listing Regulations and since the transaction does not exceed the limit for RPT approval, the approval of audit committee of Borosil Scientific Limited was not required.
Textual Information(10) Advance received against proposed sale of fixed assets
Textual Information(11) Advance returned against cancellation of sale of fixed assets