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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-11
Indicate Company website link for updated RPT policy of the Company	https://www.borosilscientific.com/wp-content/uploads/2025/04/08-Related_party_transaction_policy-revised.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not applicable

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	Standalone	Standalone
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	1177013000	3924901000
	Other income	26475000	77600000
	Total income	1203488000	4002501000
2	Expenses
(a)	Cost of materials consumed	370148000	1264892000
(b)	Purchases of stock-in-trade	50938000	117286000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	31690000	28117000
(d)	Employee benefit expense	152221000	604480000
(e)	Finance costs	1762000	7773000
(f)	Depreciation, depletion and amortisation expense	43014000	169136000
(f)	Other Expenses
1	Other Expenses	358491000	1327647000
	Total other expenses	358491000	1327647000
	Total expenses	1008264000	3519331000
3	Total profit before exceptional items and tax	195224000	483170000
4	Exceptional items	0	0
5	Total profit before tax	195224000	483170000
6	Tax expense
7	Current tax	39292000	108099000
8	Deferred tax	14191000	24905000
9	Total tax expenses	53483000	133004000
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	141741000	350166000
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	141741000	350166000
17	Other comprehensive income net of taxes	1936000	771000
18	Total Comprehensive Income for the period	143677000	350937000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
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		4003107000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.59	3.94
	Diluted earnings (loss) per share from continuing operations	1.59	3.94
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	1.59	3.94
	Diluted earnings (loss) per share from continuing and discontinued operations	1.59	3.94
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 as per PDF submitted 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	949433000
	Capital work-in-progress	13672000
	Investment property	0
	Goodwill	593184000
	Other intangible assets	9221000
	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	407816000
	Trade receivables, non-current	0
	Loans, non-current	63532000
	Other non-current financial assets	25183000
	Total non-current financial assets	496531000
	Deferred tax assets (net)	0
	Other non-current assets	23177000
	Total non-current assets	2085601000
2	Current assets
	Inventories	876478000
	Current financial asset
	Current investments	1054199000
	Trade receivables, current	636340000
	Cash and cash equivalents	132470000
	Bank balance other than cash and cash equivalents	13343000
	Loans, current	1875000
	Other current financial assets	59451000
	Total current financial assets	1897678000
	Current tax assets (net)	0
	Other current assets	134671000
	Total current assets	2908827000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4994428000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	88933000
	Other equity	4112936000
	Total equity attributable to owners of parent	4201869000
	Non controlling interest
	Total equity	4201869000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3071000
	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	3071000
	Provisions, non-current	0
	Deferred tax liabilities (net)	99548000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	102619000
	Current liabilities
	Current financial liabilities
	Borrowings, current	49395000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	78781000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	227618000
	Total Trade payable	306399000
	Other current financial liabilities	199395000
	Total current financial liabilities	555189000
	Other current liabilities	75283000
	Provisions, current	49759000
	Current tax liabilities (Net)	9709000
	Deferred government grants, Current	0
	Total current liabilities	689940000
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	792559000
	Total equity and liabilites	4994428000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Notes 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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Scientific – Laboratory Glass and equipment and nProcess System	862396000	2655045000
2	Glassware	298596000	1221306000
3	Others	16021000	48550000
	Total Segment Revenue	1177013000	3924901000
	Less: Inter segment revenue	0	0
	Revenue from operations	1177013000	3924901000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Scientific – Laboratory Glass and equipment and nProcess System	270115000	779433000
2	Glassware	-38058000	-142355000
3	Others	7932000	22178000
	Total Profit before tax	239989000	659256000
	i. Finance cost	1762000	1762000
	ii. Other Unallocable Expenditure net off Unallocable income	43003000	43003000
	Profit before tax	195224000	483170000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Scientific – Laboratory Glass and equipment and nProcess System	1561878000	1561878000
2	Glassware	1111004000	1111004000
3	Others	27945000	27945000
	Total Segment Asset	2700827000	2700827000
	Un-allocable Assets	2293601000	2293601000
	Net Segment Asset	4994428000	4994428000
4	Segment Liabilities
	Segment Liabilities
1	Scientific – Laboratory Glass and equipment and nProcess System	393466000	393466000
2	Glassware	220584000	220584000
3	Others	2558000	2558000
	Total Segment Liabilities	616608000	616608000
	Un-allocable Liabilities	175951000	175951000
	Net Segment Liabilities	792559000	792559000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Notes as per PDF submitted n

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	Standalone	Standalone
	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	2587000	1030000
	Total Amount of items that will not be reclassified to profit and loss	2587000	1030000
2	Income tax relating to items that will not be reclassified to profit or loss	651000	259000
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	1936000	771000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			483170000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7773000
	Adjustments for decrease (increase) in inventories			11634000
	Adjustments for decrease (increase) in trade receivables, current			-109074000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			951859000
	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			-49257000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-51666000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			169136000
	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			-803000
	Adjustments for dividend income			0
	Adjustments for interest income			3935000
	Adjustments for share-based payments			4723000
	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			-1958000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			901639000
	Net cash flows from (used in) operations			1384809000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			112983000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1271826000
	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			1369000
	Purchase of property, plant and equipment			131437000
	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			62800000
	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			12380000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-527000
	Net cash flows from (used in) investing activities	-1208415000
	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			0
	Repayments of borrowings			47314000
	Payments of lease liabilities			9450000
	Dividends paid			0
	Interest paid			7721000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-65000
	Net cash flows from (used in) financing activities			-48966000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14445000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			5000
	Net increase (decrease) in cash and cash equivalents			14450000
	Cash and cash equivalents cash flow statement at beginning of period			118020000
	Cash and cash equivalents cash flow statement at end of period			132470000