Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	09-May-2025   11:00:00
End date and time of board meeting	09-May-2025   16:00:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	28149100000	92144900000
	Other income	482300000	979100000
	Total income	28631400000	93124000000
2	Expenses
(a)	Cost of materials consumed	3939100000	14436600000
(b)	Purchases of stock-in-trade	67100000	186800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	699000000	-778200000
(d)	Employee benefit expense	1319900000	5640100000
(e)	Finance costs	732500000	3270600000
(f)	Depreciation, depletion and amortisation expense	1422400000	5718500000
(f)	Other Expenses
1	Power & fuel	4639300000	17716900000
2	Transport & forwarding expenses	6950600000	23635700000
3	Other expenses	5195800000	19134800000
	Total other expenses	16785700000	60487400000
	Total expenses	24965700000	88961800000
3	Total profit before exceptional items and tax	3665700000	4162200000
4	Exceptional items	-383700000	-383700000
5	Total profit before tax	3282000000	3778500000
6	Tax expense
7	Current tax	768900000	845600000
8	Deferred tax	-52900000	-19300000
9	Total tax expenses	716000000	826300000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2566000000	2952200000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2566000000	2952200000
17	Other comprehensive income net of taxes	-1378400000	1231300000
18	Total Comprehensive Income for the period	1187600000	4183500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2566100000	2952300000
	Total profit or loss, attributable to non-controlling interests	-100000	-100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1187700000	4183600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	-100000
21	Details of equity share capital
	Paid-up equity share capital	770100000	770100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		59252800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	33.32	38.34
	Diluted earnings (loss) per share from continuing operations	33.32	38.34
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	33.32	38.34
	Diluted earnings (loss) per share from continuing and discontinued operations	33.32	38.34
24	Debt equity ratio	0.0056	0.0056
25	Debt service coverage ratio	0.0186	0.0122
26	Interest service coverage ratio	0.0742	0.039
27	Disclosure of notes on financial results		REFER FINANCIAL RESULTS SUBMITTED

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	85361400000
	Capital work-in-progress	5603300000
	Investment property	10900000
	Goodwill	300000
	Other intangible assets	9972300000
	Intangible assets under development	1400000
	Biological assets other than bearer plants	4700000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	7568300000
	Trade receivables, non-current	0
	Loans, non-current	1004400000
	Other non-current financial assets	2274700000
	Total non-current financial assets	10847400000
	Deferred tax assets (net)	0
	Other non-current assets	2201300000
	Total non-current assets	114003000000
2	Current assets
	Inventories	9669600000
	Current financial asset
	Current investments	6954800000
	Trade receivables, current	3391200000
	Cash and cash equivalents	1178800000
	Bank balance other than cash and cash equivalents	86000000
	Loans, current	17900000
	Other current financial assets	5559000000
	Total current financial assets	17187700000
	Current tax assets (net)	0
	Other current assets	2442200000
	Total current assets	29299500000
3	Non-current assets classified as held for sale	6800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	143309300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	770100000
	Other equity	69381100000
	Total equity attributable to owners of parent	70151200000
	Non controlling interest	300000
	Total equity	70151500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	26653600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	7399500000
	Total non-current financial liabilities	34053100000
	Provisions, non-current	563400000
	Deferred tax liabilities (net)	10401300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1290800000
	Total non-current liabilities	46308600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6979400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	261700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8462300000
	Total Trade payable	8724000000
	Other current financial liabilities	7157100000
	Total current financial liabilities	22860500000
	Other current liabilities	3761300000
	Provisions, current	199200000
	Current tax liabilities (Net)	28200000
	Deferred government grants, Current	0
	Total current liabilities	26849200000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	73157800000
	Total equity and liabilites	143309300000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Cement	26918400000	88434900000
2	Jute	1233900000	3720500000
3	Others	13600000	44000000
	Total Segment Revenue	28165900000	92199400000
	Less: Inter segment revenue	16800000	16800000
	Revenue from operations	28149100000	92144900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement	3863400000	7325800000
2	Jute	30800000	-104700000
3	Others	-8000000	-28400000
	Total Profit before tax	3886200000	7192700000
	i. Finance cost	732500000	732500000
	ii. Other Unallocable Expenditure net off Unallocable income	-128300000	-128300000
	Profit before tax	3282000000	3778500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement	108654000000	108654000000
2	Jute	11128100000	11128100000
3	Others	1509900000	1509900000
	Total Segment Asset	121292000000	121292000000
	Un-allocable Assets	22017300000	22017300000
	Net Segment Asset	143309300000	143309300000
4	Segment Liabilities
	Segment Liabilities
1	Cement	20940100000	20940100000
2	Jute	187300000	187300000
3	Others	23400000	23400000
	Total Segment Liabilities	21150800000	21150800000
	Un-allocable Liabilities	52007000000	52007000000
	Net Segment Liabilities	73157800000	73157800000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	-1599400000	556700000
	Total Amount of items that will not be reclassified to profit and loss	-1599400000	556700000
2	Income tax relating to items that will not be reclassified to profit or loss	-224000000	-637300000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	-2500000	53200000
	Total Amount of items that will be reclassified to profit and loss	-2500000	53200000
4	Income tax relating to items that will be reclassified to profit or loss	500000	15900000
5	Total Other comprehensive income	-1378400000	1231300000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3778500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3270600000
	Adjustments for decrease (increase) in inventories			-24100000
	Adjustments for decrease (increase) in trade receivables, current			748800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			228200000
	Adjustments for decrease (increase) in other non-current assets			-39000000
	Adjustments for other financial assets, non-current			35700000
	Adjustments for other financial assets, current			3238100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			198400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3900000
	Adjustments for increase (decrease) in other non-current liabilities			-58900000
	Adjustments for depreciation and amortisation expense			5687000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-235800000
	Adjustments for provisions, non-current			36300000
	Adjustments for other financial liabilities, current			792600000
	Adjustments for other financial liabilities, non-current			-176300000
	Adjustments for unrealised foreign exchange losses gains			41200000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			9700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-500200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			391300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13639700000
	Net cash flows from (used in) operations			17418200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			723300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16694900000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			4854800000
	Other cash payments to acquire equity or debt instruments of other entities			5716000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			17000000
	Purchase of property, plant and equipment			4452700000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			1000000000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			36900000
	Interest received			223200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2820100000
	Net cash flows from (used in) investing activities	-8856900000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			3109200000
	Repayments of borrowings			7196000000
	Payments of lease liabilities			216400000
	Dividends paid			770100000
	Interest paid			3153900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-8227200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-389200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-389200000
	Cash and cash equivalents cash flow statement at beginning of period			1568000000
	Cash and cash equivalents cash flow statement at end of period			1178800000