Integrated Filing — IndAS

General information about company
Scrip Code	509675
NSE Symbol	BIRLANU
MSEI Symbol	NOTLISTED
ISIN	INE557A01011
Name of company	BIRLANU 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	17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	17-May-2025   17:00:00
End date and time of board meeting	17-May-2025   18:15:00
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	9289100000	36152300000
	Other income	100400000	294800000
	Total income	9389500000	36447100000
2	Expenses
(a)	Cost of materials consumed	4920300000	19129500000
(b)	Purchases of stock-in-trade	702200000	1905400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-271900000	118000000
(d)	Employee benefit expense	1273800000	5290300000
(e)	Finance costs	165700000	682400000
(f)	Depreciation, depletion and amortisation expense	356900000	1440800000
(f)	Other Expenses
1	Other Expenses	2440500000	9123300000
	Total other expenses	2440500000	9123300000
	Total expenses	9587500000	37689700000
3	Total profit before exceptional items and tax	-198000000	-1242600000
4	Exceptional items	0	818900000
5	Total profit before tax	-198000000	-423700000
6	Tax expense
7	Current tax	52400000	226800000
8	Deferred tax	-3400000	-332300000
9	Total tax expenses	49000000	-105500000
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	-247000000	-318200000
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	-100000	-10800000
16	Total profit (loss) for period	-247100000	-329000000
17	Other comprehensive income net of taxes	78500000	51500000
18	Total Comprehensive Income for the period	-168600000	-277500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-247100000	-329000000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-168600000	-277500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	75700000	75700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		120388000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-32.77	-43.63
	Diluted earnings (loss) per share from continuing operations	-32.77	-43.63
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	-32.77	-43.63
	Diluted earnings (loss) per share from continuing and discontinued operations	-32.77	-43.63
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per pdf file

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	13228200000
	Capital work-in-progress	550000000
	Investment property	188100000
	Goodwill	2296300000
	Other intangible assets	1132000000
	Intangible assets under development	15200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4100000
	Trade receivables, non-current	2000000
	Loans, non-current	269300000
	Other non-current financial assets	236500000
	Total non-current financial assets	511900000
	Deferred tax assets (net)	60100000
	Other non-current assets	203200000
	Total non-current assets	18185000000
2	Current assets
	Inventories	6832400000
	Current financial asset
	Current investments	0
	Trade receivables, current	1995700000
	Cash and cash equivalents	762900000
	Bank balance other than cash and cash equivalents	45100000
	Loans, current	0
	Other current financial assets	448000000
	Total current financial assets	3251700000
	Current tax assets (net)	54000000
	Other current assets	933700000
	Total current assets	11071800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	29256800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	75700000
	Other equity	12038800000
	Total equity attributable to owners of parent	12114500000
	Non controlling interest	0
	Total equity	12114500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2565500000
	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	2216300000
	Total non-current financial liabilities	4781800000
	Provisions, non-current	385900000
	Deferred tax liabilities (net)	563300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	53200000
	Total non-current liabilities	5784200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4534300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	276600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4005100000
	Total Trade payable	4281700000
	Other current financial liabilities	1838500000
	Total current financial liabilities	10654500000
	Other current liabilities	427400000
	Provisions, current	260000000
	Current tax liabilities (Net)	16200000
	Deferred government grants, Current	0
	Total current liabilities	11358100000
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	17142300000
	Total equity and liabilites	29256800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	as per pdf file n n

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	Roofing Solutions	2540500000	11341400000
2	Building Solutions	1407800000	5387300000
3	Polymer Solutions	1853500000	7143500000
4	Flooring Solutions	3477600000	12256500000
5	Others	14600000	56000000
	Total Segment Revenue	9294000000	36184700000
	Less: Inter segment revenue	4900000	4900000
	Revenue from operations	9289100000	36152300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Roofing Solutions	144800000	1087700000
2	Building Solutions	59600000	266000000
3	Polymer Solutions	-132800000	-478600000
4	Flooring Solutions	-45900000	-954400000
5	Others	4200000	-4700000
	Total Profit before tax	29900000	-84000000
	i. Finance cost	49700000	49700000
	ii. Other Unallocable Expenditure net off Unallocable income	178300000	178300000
	Profit before tax	-198100000	-434500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Roofing Solutions	5334100000	5334100000
2	Building Solutions	4708500000	4708500000
3	Polymer Solutions	6151400000	6151400000
4	Flooring Solutions	11902200000	11902200000
5	Others	273300000	273300000
	Total Segment Asset	28369500000	28369500000
	Un-allocable Assets	887300000	887300000
	Net Segment Asset	29256800000	29256800000
4	Segment Liabilities
	Segment Liabilities
1	Roofing Solutions	1904700000	1904700000
2	Building Solutions	929400000	929400000
3	Polymer Solutions	2729200000	2729200000
4	Flooring Solutions	7773400000	7773400000
5	Others	13300000	13300000
	Total Segment Liabilities	13350000000	13350000000
	Un-allocable Liabilities	3792300000	3792300000
	Net Segment Liabilities	17142300000	17142300000
	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	Remeasurements of defined benefit asset	-11400000	-21900000
2	Equity Investments through other comphrensive value-net change in fair value	700000	700000
	Total Amount of items that will not be reclassified to profit and loss	-10700000	-21200000
2	Income tax relating to items that will not be reclassified to profit or loss	-3000000	-5700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating financial statements of foreign operations	86200000	67000000
	Total Amount of items that will be reclassified to profit and loss	86200000	67000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	78500000	51500000

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			-423700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			682400000
	Adjustments for decrease (increase) in inventories			629500000
	Adjustments for decrease (increase) in trade receivables, current			-377200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-218300000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-41100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			19100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			171800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1440800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			30400000
	Adjustments for provisions, current			-46500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-72300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-54800000
	Adjustments for dividend income			0
	Adjustments for interest income			22600000
	Adjustments for share-based payments			33300000
	Adjustments for fair value losses (gains)			87500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-849900000
	Other adjustments to reconcile profit (loss)			-100000
	Other adjustments for non-cash items			-4700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1407300000
	Net cash flows from (used in) operations			983600000
	Dividends received			-40000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			162800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			820760000
	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			1105200000
	Other cash receipts from sales of equity or debt instruments of other entities			3189600000
	Other cash payments to acquire equity or debt instruments of other entities			2165200000
	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			760500000
	Purchase of property, plant and equipment			1235300000
	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			6800000
	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			40000
	Interest received			20800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3500000
	Net cash flows from (used in) investing activities	-524460000
	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			1298600000
	Repayments of borrowings			1193600000
	Payments of lease liabilities			175100000
	Dividends paid			169900000
	Interest paid			660900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-900900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-604600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			17000000
	Net increase (decrease) in cash and cash equivalents			-587600000
	Cash and cash equivalents cash flow statement at beginning of period			1350400000
	Cash and cash equivalents cash flow statement at end of period			762800000