Integrated Filing — IndAS

General information about company
Scrip Code	544184
NSE Symbol	BOROSCI
MSEI Symbol	NOTLISTED
ISIN	INE02L001032
Name of company	BOROSIL SCIENTIFIC 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	21-May-2025   14:40:00
End date and time of board meeting	21-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	1294848000	4384871000
	Other income	25941000	78163000
	Total income	1320789000	4463034000
2	Expenses
(a)	Cost of materials consumed	411232000	1435391000
(b)	Purchases of stock-in-trade	54487000	138409000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	55034000	41160000
(d)	Employee benefit expense	198318000	770835000
(e)	Finance costs	4394000	15456000
(f)	Depreciation, depletion and amortisation expense	46966000	184745000
(f)	Other Expenses
1	Other Expenses	410149000	1473126000
	Total other expenses	410149000	1473126000
	Total expenses	1180580000	4059122000
3	Total profit before exceptional items and tax	140209000	403912000
4	Exceptional items	0	0
5	Total profit before tax	140209000	403912000
6	Tax expense
7	Current tax	39229000	108036000
8	Deferred tax	14822000	28644000
9	Total tax expenses	54051000	136680000
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	86158000	267232000
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	86158000	267232000
17	Other comprehensive income net of taxes	-720000	-2124000
18	Total Comprehensive Income for the period	85438000	265108000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	86698000	268037000
	Total profit or loss, attributable to non-controlling interests	-540000	-540000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	86004000	265941000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-566000	-833000
21	Details of equity share capital
	Paid-up equity share capital	88933000	88933000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		3845108000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.98	3.02
	Diluted earnings (loss) per share from continuing operations	0.98	3.02
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	0.98	3.02
	Diluted earnings (loss) per share from continuing and discontinued operations	0.98	3.02
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		As per PDF 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	1200759000
	Capital work-in-progress	13935000
	Investment property	0
	Goodwill	621937000
	Other intangible assets	52019000
	Intangible assets under development	383000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	125000
	Trade receivables, non-current	0
	Loans, non-current	1989000
	Other non-current financial assets	25183000
	Total non-current financial assets	27297000
	Deferred tax assets (net)	45944000
	Other non-current assets	27566000
	Total non-current assets	1989840000
2	Current assets
	Inventories	965336000
	Current financial asset
	Current investments	1054199000
	Trade receivables, current	705587000
	Cash and cash equivalents	133237000
	Bank balance other than cash and cash equivalents	17224000
	Loans, current	1875000
	Other current financial assets	58823000
	Total current financial assets	1970945000
	Current tax assets (net)	759000
	Other current assets	162453000
	Total current assets	3099493000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5089333000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	88933000
	Other equity	3954937000
	Total equity attributable to owners of parent	4043870000
	Non controlling interest	2151000
	Total equity	4046021000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17418000
	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	0
	Total non-current financial liabilities	17418000
	Provisions, non-current	55076000
	Deferred tax liabilities (net)	99548000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	172042000
	Current liabilities
	Current financial liabilities
	Borrowings, current	123867000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	99868000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	248190000
	Total Trade payable	348058000
	Other current financial liabilities	236864000
	Total current financial liabilities	708789000
	Other current liabilities	94886000
	Provisions, current	57886000
	Current tax liabilities (Net)	9709000
	Deferred government grants, Current	0
	Total current liabilities	871270000
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	1043312000
	Total equity and liabilites	5089333000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	As per PDF submitted 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	Scientific – Laboratory Glass & equipment and nProcess System	977004000	3099044000
2	Glassware	301823000	1237277000
3	Others	16021000	48550000
	Total Segment Revenue	1294848000	4384871000
	Less: Inter segment revenue	0	0
	Revenue from operations	1294848000	4384871000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Scientific – Laboratory Glass & equipment and nProcess System	214887000	702207000
2	Glassware	-35213000	-136704000
3	Others	7932000	22178000
	Total Profit before tax	187606000	587681000
	i. Finance cost	4394000	4394000
	ii. Other Unallocable Expenditure net off Unallocable income	43003000	43003000
	Profit before tax	140209000	403912000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Scientific – Laboratory Glass & equipment and nProcess System	2052655000	2052655000
2	Glassware	1111004000	1111004000
3	Others	27945000	27945000
	Total Segment Asset	3191604000	3191604000
	Un-allocable Assets	1897729000	1897729000
	Net Segment Asset	5089333000	5089333000
4	Segment Liabilities
	Segment Liabilities
1	Scientific – Laboratory Glass & equipment and nProcess System	556237000	556237000
2	Glassware	220584000	220584000
3	Others	2558000	2558000
	Total Segment Liabilities	779379000	779379000
	Un-allocable Liabilities	263933000	263933000
	Net Segment Liabilities	1043312000	1043312000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	As per PDF submitted

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	-962000	-2839000
	Total Amount of items that will not be reclassified to profit and loss	-962000	-2839000
2	Income tax relating to items that will not be reclassified to profit or loss	-242000	-715000
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	-720000	-2124000

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			403912000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15456000
	Adjustments for decrease (increase) in inventories			3279000
	Adjustments for decrease (increase) in trade receivables, current			-90788000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			921090000
	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			-55361000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-57167000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			184745000
	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			-891000
	Adjustments for dividend income			0
	Adjustments for interest income			3508000
	Adjustments for share-based payments			5077000
	Adjustments for fair value losses (gains)			-25178000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1615000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			13987000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			909126000
	Net cash flows from (used in) operations			1313038000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			112739000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1200299000
	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			250000000
	Other cash payments to acquire equity or debt instruments of other entities			1277400000
	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			2372000
	Purchase of property, plant and equipment			141638000
	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			12790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-527000
	Net cash flows from (used in) investing activities	-1154403000
	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			15584000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			7898000
	Repayments of borrowings			32406000
	Payments of lease liabilities			9450000
	Dividends paid			0
	Interest paid			15468000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-172000
	Net cash flows from (used in) financing activities			-34014000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			11882000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			68000
	Net increase (decrease) in cash and cash equivalents			11950000
	Cash and cash equivalents cash flow statement at beginning of period			121287000
	Cash and cash equivalents cash flow statement at end of period			133237000