| 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 | 31-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-10-2026 |
| 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 | 31-10-2026 12:15:00 |
| End date and time of board meeting | 31-10-2026 15:40:00 |
| 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 |
| 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 | 2,41,542.00 | 5,06,187.00 | |
| Other income | 2,577.00 | 4,873.00 | |
| Total income | 2,44,119.00 | 5,11,060.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 44,239.00 | 89,113.00 |
| (b) | Purchases of stock-in-trade | 1,398.00 | 2,800.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,928.00) | (7,199.00) |
| (d) | Employee benefit expense | 15,354.00 | 30,884.00 |
| (e) | Finance costs | 6,312.00 | 13,034.00 |
| (f) | Depreciation, depletion and amortisation expense | 13,847.00 | 28,077.00 |
| (f) | Other Expenses | ||
| 1 | Power & fuel | 50,602.00 | 98,567.00 |
| 2 | Transport & forwarding expenses | 59,488.00 | 1,27,298.00 |
| 3 | Other expenses | 52,609.00 | 1,07,718.00 |
| Total other expenses | 1,62,699.00 | 3,33,583.00 | |
| Total expenses | 2,38,921.00 | 4,90,292.00 | |
| 3 | Total profit before exceptional items and tax | 5,198.00 | 20,768.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,198.00 | 20,768.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,240.00 | 5,315.00 |
| 8 | Deferred tax | 211.00 | 133.00 |
| 9 | Total tax expenses | 1,451.00 | 5,448.00 |
| 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 | 3,747.00 | 15,320.00 |
| 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 | 3,747.00 | 15,320.00 |
| 17 | Other comprehensive income net of taxes | 5,918.00 | 18,990.00 |
| 18 | Total Comprehensive Income for the period | 9,665.00 | 34,310.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 3,747.00 | 15,320.00 | |
| 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 | 9,665.00 | 34,310.00 | |
| 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 | 4.86 | 19.89 | |
| Diluted earnings (loss) per share from continuing operations | 4.86 | 19.89 | |
| 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 | 4.86 | 19.89 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.86 | 19.89 | |
| 24 | Debt equity ratio | 0.4300 | 0.4300 |
| 25 | Debt service coverage ratio | 0.9300 | 1.1200 |
| 26 | Interest service coverage ratio | 4.0200 | 4.7500 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | REFER FINANCIAL RESULTS SUBMITTED |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 8,41,087.00 | |
| Capital work-in-progress | 54,061.00 | |
| Investment property | 108.00 | |
| Goodwill | 3.00 | |
| Other intangible assets | 1,04,436.00 | |
| Intangible assets under development | 6.00 | |
| Biological assets other than bearer plants | 50.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 80,458.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 12,513.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 20,602.00 |
| Total of other non-current financial assets | 20,602.00 | |
| Total non-current financial assets | 1,13,573.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Non Current Tax Asset (Net) | 10,956.00 |
| 2 | Other non-current assets | 17,123.00 |
| Total of other non-current assets | 28,079.00 | |
| Total non-current assets | 11,41,403.00 | |
| 2 | Current assets | |
| Inventories | 1,11,070.00 | |
| Current financial asset | ||
| Current investments | 39,912.00 | |
| Trade receivables, current | 44,943.00 | |
| Cash and cash equivalents | 3,292.00 | |
| Bank balance other than cash and cash equivalents | 249.00 | |
| Loans, current | 243.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 54,276.00 | |
| Total current financial assets | 1,42,915.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 36,847.00 |
| Total of other current assets | 36,847.00 | |
| Total current assets | 2,90,832.00 | |
| 3 | Non-current assets classified as held for sale | 68.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 14,32,303.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,701.00 | |
| Other equity | 7,53,453.00 | |
| Total equity attributable to owners of parent | 7,61,154.00 | |
| Non controlling interest | 2.00 | |
| Total equity | 7,61,156.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,26,854.00 | |
| 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 | 10,136.00 |
| 2 | Other non-current financial liabilities | 64,269.00 |
| Total of other non-current financial liabilities | 74,405.00 | |
| Total non-current financial liabilities | 3,01,259.00 | |
| Provisions, non-current | 6,540.00 | |
| Deferred tax liabilities (net) | 1,06,045.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 13,887.00 |
| Total of other non-current liabilities | 13,887.00 | |
| Total non-current liabilities | 4,27,731.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 64,876.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3,152.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 79,951.00 | |
| Total Trade payable | 83,103.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 1,003.00 |
| 2 | Other current financial liabilities | 67,591.00 |
| Total of other current financial liabilities | 68,594.00 | |
| Total current financial liabilities | 2,16,573.00 | |
| Other current liabilities | 23,800.00 | |
| 1 | Other current liabilities | 23,800.00 |
| Total of other current liabilities | 23,800.00 | |
| Provisions, current | 3,041.00 | |
| Current tax liabilities (Net) | 2.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,43,416.00 | |
| 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 | 6,71,147.00 | |
| Total equity and liabilites | 14,32,303.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Cement | 2,25,559.00 | 4,77,076.00 | ||||
| 2 | Jute | 16,039.00 | 29,164.00 | ||||
| 3 | Others | 0.00159 | 0.00227 | ||||
| Total Segment Revenue | 2,41,757.00 | 5,06,467.00 | |||||
| Less: Inter segment revenue | 215.00 | 280.00 | |||||
| Revenue from operations | 2,41,542.00 | 5,06,187.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement | 11,208.00 | 33,855.00 | ||||
| 2 | Jute | 1,101.00 | 1,389.00 | ||||
| 3 | Others | (123.00) | (245.00) | ||||
| Total Profit before tax | 12,186.00 | 34,999.00 | |||||
| i. Finance cost | 6,312.00 | 13,034.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 676.00 | 1,197.00 | |||||
| Profit before tax | 5,198.00 | 20,768.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement | 11,23,919.00 | 11,23,919.00 | ||||
| 2 | Jute | 1,26,195.00 | 1,26,195.00 | ||||
| 3 | Others | 14,357.00 | 14,357.00 | ||||
| Total Segment Asset | 12,64,471.00 | 12,64,471.00 | |||||
| Un-allocable Assets | 1,67,832.00 | 1,67,832.00 | |||||
| Net Segment Asset | 14,32,303.00 | 14,32,303.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement | 1,96,063.00 | 1,96,063.00 | ||||
| 2 | Jute | 2,940.00 | 2,940.00 | ||||
| 3 | Others | 92.00 | 92.00 | ||||
| Total Segment Liabilities | 1,99,095.00 | 1,99,095.00 | |||||
| Un-allocable Liabilities | 4,72,052.00 | 4,72,052.00 | |||||
| Net Segment Liabilities | 6,71,147.00 | 6,71,147.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Amount of items that will not be reclassified to profit and loss | 6,803.00 | 21,884.00 |
| Total Amount of items that will not be reclassified to profit and loss | 6,803.00 | 21,884.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 973.00 | 3,129.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 40.00 | 261.00 |
| Total Amount of items that will be reclassified to profit and loss | 40.00 | 261.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (48.00) | 26.00 |
| 5 | Total Other comprehensive income | 5,918.00 | 18,990.00 |
| 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 | 20,768.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 13,034.00 | |||||
| Adjustments for decrease (increase) in inventories | (718.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (13,283.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (9,506.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | (474.00) | |||||
| Adjustments for other financial assets, non-current | 99.00 | |||||
| Adjustments for other financial assets, current | (5,440.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (6,669.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (4,941.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 812.00 | |||||
| Adjustments for depreciation and amortisation expense | 27,897.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 736.00 | |||||
| Adjustments for provisions, non-current | (683.00) | |||||
| Adjustments for other financial liabilities, current | 2,473.00 | |||||
| Adjustments for other financial liabilities, non-current | 921.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 60.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (4,361.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 35.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (8.00) | |||||
| Net cash flows from (used in) operations | 20,760.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 7,635.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 13,125.00 | |||||
| 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 | 1,14,339.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 48,175.00 | |||||
| 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 | 151.00 | |||||
| Purchase of property, plant and equipment | 31,251.00 | |||||
| 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 | 691.00 | |||||
| Interest received | 3,564.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (4,047.00) | |||||
| Net cash flows from (used in) investing activities | 35,272.00 | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 7,357.00 | |||||
| Repayments of borrowings | 42,078.00 | |||||
| Payments of lease liabilities | 991.00 | |||||
| Dividends paid | 9,626.00 | |||||
| Interest paid | 12,731.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (58,069.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (9,672.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (9,672.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 12,964.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 3,292.00 | |||||