Integrated Filing — IndAS

General information about company
Scrip Code	543212
NSE Symbol	BOROLTD
MSEI Symbol	NOTLISTED
ISIN	INE02PY01013
Name of company	BOROSIL 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Consumerware
Start date and time of board meeting	19-May-2025   14:25:00
End date and time of board meeting	19-May-2025   17:00:00
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	2701839000	11077652000
	Other income	23100000	270183000
	Total income	2724939000	11347835000
2	Expenses
(a)	Cost of materials consumed	144576000	725776000
(b)	Purchases of stock-in-trade	1243507000	4066458000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-419711000	-726932000
(d)	Employee benefit expense	337560000	1128393000
(e)	Finance costs	22787000	127813000
(f)	Depreciation, depletion and amortisation expense	202499000	810385000
(f)	Other Expenses
1	Other Expenses	1024368000	4183492000
	Total other expenses	1024368000	4183492000
	Total expenses	2555586000	10315385000
3	Total profit before exceptional items and tax	169353000	1032450000
4	Exceptional items	0	0
5	Total profit before tax	169353000	1032450000
6	Tax expense
7	Current tax	11974000	222981000
8	Deferred tax	45933000	67125000
9	Total tax expenses	57907000	290106000
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	111446000	742344000
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	111446000	742344000
17	Other comprehensive income net of taxes	-400000	-3806000
18	Total Comprehensive Income for the period	111046000	738538000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	111446000	742344000
	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	111046000	738538000
	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	119523000	119523000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		7956978000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.93	6.28
	Diluted earnings (loss) per share from continuing operations	0.93	6.28
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	0.93	6.28
	Diluted earnings (loss) per share from continuing and discontinued operations	0.93	6.28
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		Notes on Audited Consolidated Financial Results for the quarter and year ended 31st March, 2025: n n1.tThe above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 19th May, 2025. n n2.tPursuant to exercise of the options issued under “Borosil Limited Special Purpose Employee Stock Option Plan 2020” and “Borosil Limited Employee Stock Option Scheme, 2020”, during the quarter and year ended 31st March, 2025, the Company has made allotment of 49,453 Equity Shares and 2,23,914 Equity Shares, respectively of the face value of Re. 1/- each, which has resulted into increase of paid up Equity Share Capital by Rs. 0.49 lakh and Rs. 2.24 lakhs and Securities Premium by Rs. 90.25 lakhs and Rs. 507.62 lakhs, respectively. n n3.tDuring the quarter ended 30th June,2024, the Company made Qualified Institutional Placement (QIP), whereby 47,16,981 Equity Shares of the face value of Re. 1/- each were allotted to the Qualified Institutional Buyers at a premium of Rs. 317.00 per share aggregating to Rs. 15,000.00 lakhs for repayment/ prepayment of long-term project loans, working capital loans and general corporate purposes. The above proceeds have been fully utilized for the above purpose. n n4.tOther income for the quarter and year ended 31st March, 2025 includes Rs. Nil and Rs. 1345.81 lakhs, respectively on account of transfer of the Company’s tenancy rights in certain premises. n n5.tThe Group is primarily engaged in the business of Consumer ware products, which is a single segment in terms of Ind AS 108 “Operating Segments”. n n6.tThe figures for the corresponding previous period/year have been rearranged/regrouped/reclassified, wherever necessary, to make them comparable. The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are the balancing figures between the audited figures of the full financial year and the published year to date figures upto the third quarter of the respective financial year. n n n n For Borosil Limited nttt n n nPlace: Mumbaitttttt tShreevar Kheruka nDate : 19.05.2025ttt Managing Director & CEO n (DIN 01802416) n n

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	5808036000
	Capital work-in-progress	182645000
	Investment property	6769000
	Goodwill	0
	Other intangible assets	14487000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	216099000
	Trade receivables, non-current	0
	Loans, non-current	5071000
	Other non-current financial assets	39014000
	Total non-current financial assets	260184000
	Deferred tax assets (net)	0
	Other non-current assets	115972000
	Total non-current assets	6388093000
2	Current assets
	Inventories	3329784000
	Current financial asset
	Current investments	279702000
	Trade receivables, current	1012573000
	Cash and cash equivalents	12458000
	Bank balance other than cash and cash equivalents	2949000
	Loans, current	6276000
	Other current financial assets	31761000
	Total current financial assets	1345719000
	Current tax assets (net)	0
	Other current assets	246335000
	Total current assets	4921838000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11309931000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	119523000
	Other equity	7956978000
	Total equity attributable to owners of parent	8076501000
	Non controlling interest	0
	Total equity	8076501000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	434299000
	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	102372000
	Total non-current financial liabilities	536671000
	Provisions, non-current	0
	Deferred tax liabilities (net)	189689000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	726360000
	Current liabilities
	Current financial liabilities
	Borrowings, current	342433000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	160903000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	630672000
	Total Trade payable	791575000
	Other current financial liabilities	1141122000
	Total current financial liabilities	2275130000
	Other current liabilities	79030000
	Provisions, current	110160000
	Current tax liabilities (Net)	42750000
	Deferred government grants, Current	0
	Total current liabilities	2507070000
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	3233430000
	Total equity and liabilites	11309931000
	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	-534000	-5086000
	Total Amount of items that will not be reclassified to profit and loss	-534000	-5086000
2	Income tax relating to items that will not be reclassified to profit or loss	-134000	-1280000
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	0	0
5	Total Other comprehensive income	-400000	-3806000

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			1032450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			127813000
	Adjustments for decrease (increase) in inventories			-801644000
	Adjustments for decrease (increase) in trade receivables, current			-98528000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			153805000
	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			-92849000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-956588000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			810385000
	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			-48000
	Adjustments for dividend income			10000
	Adjustments for interest income			18241000
	Adjustments for share-based payments			22928000
	Adjustments for fair value losses (gains)			12152000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-69703000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-140254000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1050782000
	Net cash flows from (used in) operations			-18332000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			174992000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-193324000
	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			2257509000
	Other cash payments to acquire equity or debt instruments of other entities			1841924000
	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			145553000
	Purchase of property, plant and equipment			978946000
	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			10000
	Interest received			4895000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-412903000
	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			1475191000
	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			33883000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			116373000
	Repayments of borrowings			878494000
	Payments of lease liabilities			49332000
	Dividends paid			0
	Interest paid			132997000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			111000
	Net cash flows from (used in) financing activities			564735000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-41492000
	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			-41492000
	Cash and cash equivalents cash flow statement at beginning of period			53950000
	Cash and cash equivalents cash flow statement at end of period			12458000