Integrated Filing — IndAS

General information about company
Scrip Code	502219
NSE Symbol	BORORENEW
MSEI Symbol	NOTLISTED
ISIN	INE666D01022
Name of company	Borosil Renewables 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	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	Single segment
Description of single segment	Manufacturer of flat glass
Start date and time of board meeting	10-May-2025   14:10:00
End date and time of board meeting	10-May-2025   15:50:00
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	3735383000	14793289000
	Other income	119081000	352461000
	Total income	3854464000	15145750000
2	Expenses
(a)	Cost of materials consumed	888065000	3912295000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	546958000	365645000
(d)	Employee benefit expense	443612000	2099078000
(e)	Finance costs	95408000	315482000
(f)	Depreciation, depletion and amortisation expense	362448000	1354207000
(f)	Other Expenses
1	Power and Fuel	950792000	4429530000
2	Other Expenses	751414000	3410803000
	Total other expenses	1702206000	7840333000
	Total expenses	4038697000	15887040000
3	Total profit before exceptional items and tax	-184233000	-741290000
4	Exceptional items	0	0
5	Total profit before tax	-184233000	-741290000
6	Tax expense
7	Current tax	77804000	82483000
8	Deferred tax	32486000	43362000
9	Total tax expenses	110290000	125845000
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	-294523000	-867135000
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	-766000	-2525000
16	Total profit (loss) for period	-295289000	-869660000
17	Other comprehensive income net of taxes	1128000	-4565000
18	Total Comprehensive Income for the period	-294161000	-874225000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-200994000	-695676000
	Total profit or loss, attributable to non-controlling interests	-94295000	-94295000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-199970000	-700125000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-94191000	-174100000
21	Details of equity share capital
	Paid-up equity share capital	132467000	132467000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		9841697000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.53	-5.32
	Diluted earnings (loss) per share from continuing operations	-1.53	-5.32
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	-1.53	-5.32
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.53	-5.32
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer the pdf file submitted to stock exchanges for notes on financial results.

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	7708119000
	Capital work-in-progress	1350885000
	Investment property	0
	Goodwill	247000
	Other intangible assets	59554000
	Intangible assets under development	659000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	294633000
	Trade receivables, non-current	0
	Loans, non-current	6676000
	Other non-current financial assets	138183000
	Total non-current financial assets	439492000
	Deferred tax assets (net)	0
	Other non-current assets	115018000
	Total non-current assets	9673974000
2	Current assets
	Inventories	2377814000
	Current financial asset
	Current investments	201374000
	Trade receivables, current	1287515000
	Cash and cash equivalents	528153000
	Bank balance other than cash and cash equivalents	163398000
	Loans, current	11942000
	Other current financial assets	109429000
	Total current financial assets	2301811000
	Current tax assets (net)	26374000
	Other current assets	164668000
	Total current assets	4870667000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	14544641000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	132467000
	Other equity	9841697000
	Total equity attributable to owners of parent	9974164000
	Non controlling interest	22931000
	Total equity	9997095000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1612143000
	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	881000
	Total non-current financial liabilities	1613024000
	Provisions, non-current	508000
	Deferred tax liabilities (net)	312270000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1925802000
	Current liabilities
	Current financial liabilities
	Borrowings, current	894588000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	109603000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	600190000
	Total Trade payable	709793000
	Other current financial liabilities	369931000
	Total current financial liabilities	1974312000
	Other current liabilities	435289000
	Provisions, current	139279000
	Current tax liabilities (Net)	72864000
	Deferred government grants, Current	0
	Total current liabilities	2621744000
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	4547546000
	Total equity and liabilites	14544641000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Re-measurement gains/(losses) on defined benefit plans	1974000	-4630000
	Total Amount of items that will not be reclassified to profit and loss	1974000	-4630000
2	Income tax relating to items that will not be reclassified to profit or loss	389000	-1045000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency Translation Reserve	-457000	-980000
	Total Amount of items that will be reclassified to profit and loss	-457000	-980000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	1128000	-4565000

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			-741290000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			315482000
	Adjustments for decrease (increase) in inventories			75012000
	Adjustments for decrease (increase) in trade receivables, current			92060000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			159465000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1354207000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-12461000
	Adjustments for dividend income			0
	Adjustments for interest income			33352000
	Adjustments for share-based payments			2876000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-34130000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-96196000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1822963000
	Net cash flows from (used in) operations			1081673000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			83806000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			997867000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			178208000
	Proceeds from sales of property, plant and equipment			10043000
	Purchase of property, plant and equipment			1091389000
	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			0
	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			0
	Interest received			33097000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-194159000
	Net cash flows from (used in) investing activities	-1420616000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			1905403000
	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			0
	Repayments of borrowings			3223205000
	Payments of lease liabilities			27289000
	Dividends paid			0
	Interest paid			410649000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1228904000
	Net cash flows from (used in) financing activities			-526836000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-949585000
	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			-949585000
	Cash and cash equivalents cash flow statement at beginning of period			1477737000
	Cash and cash equivalents cash flow statement at end of period			528152000