BOROLTD2023-10-012023-12-31 BOROLTD2023-10-012023-12-31 BOROLTD2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member BOROLTD2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member BOROLTD2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543212 BOROLTD NOTLISTED Borosil Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-06 INR Lakhs Third quarter 11:05:00 13:00:00 2024-02-13 2024-02-13 Not applicable Single segment Consumer ware 2023-10-01 2023-12-31 Unaudited Consolidated 3024503000.00 77157000.00 3101660000.00 155823000.00 1677831000.00 -478458000.00 207349000.00 22449000.00 130413000.00 894876000.00 2610283000.00 491377000.00 0.00 491377000.00 100754000.00 17652000.00 118406000.00 0.00 372971000.00 0.00 0.00 0.00 0.00 372971000.00 -299000.00 372672000.00 372971000.00 0.00 372672000.00 0.00 114582000.00 1 3.26 3.26 0.00 0.00 3.26 3.26 Notes on Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December, 2023: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th February, 2024. The Statutory Auditors of the Company have carried out a Limited Review of the above results. 2. As reported earlier, exceptional items for the quarter and nine months ended 31st December, 2022 and for the year ended 31st March, 2023 represents receipt of claim amount from the Insurance Company with respect to loss of property due to fire at the Company’s warehouse situated at Bharuch. 3. Pursuant 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 nine months ended 31st December, 2023, the Company has made allotment of 43,097 Equity shares and 1,67,608 Equity Shares, respectively of the face value of Re. 1 each, which has resulted into increase of paid up Equity Share Capital by Rs. 0.43 lakhs and Rs. 1.68 lakhs, respectively and Securities Premium by Rs. 103.58 lakhs and Rs. 443.76 lakhs, respectively. During the quarter and nine months ended 31st December, 2023, 28,000 stock options were granted under “Borosil Limited Employee Stock Option Scheme, 2020” to the an eligible employee of the company. 4. The Hon’ble National Company Law Tribunal, Mumbai Bench (‘NCLT’) sanctioned the Composite Scheme of Arrangement amongst Borosil Limited (‘Demerged Company or the Company’), Klass Pack Limited (renamed as ‘Borosil Scientific Limited’) (‘BSL or Resulting Company or Transferee Company’) and Borosil Technologies Limited (‘BTL or Transferor Company’) and their respective shareholders and creditors (‘Scheme’), vide its order dated 2nd November, 2023 which inter alia provides for: (a) reduction and reorganization of share capital of BSL; (b) demerger of Scientific and Industrial Product Business from the Company into BSL and consequent issue of shares by BSL; and (c) amalgamation of BTL with BSL. The Appointed Date of the Scheme was 1st April, 2022. The Scheme became effective from 2nd December, 2023. Pursuant to the Scheme, Borosil Scientific Limited, Borosil Technologies Limited and Goel Scientific Glass Works Limited have ceased to be subsidiary companies of the Company. Consequently, the above results have been prepared after giving effect of the Scheme from the appointed date. 5. The Company is primarily engaged in the business of manufacturing and trading of Consumer ware products, which is a single segment in terms of Ind AS 108 “Operating Segments”. 6. The figures for the previous periods / year have been regrouped / reclassified, wherever necessary. Further, the figures for the previous periods / year have been restated by the management pursuant to the Scheme, to make them comparable. For Borosil Limited Place: Mumbai Shreevar Kheruka Date :13th February, 2024 Managing Director & CEO (DIN 01802416) Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 7133723000.00 110810000.00 7244533000.00 466094000.00 3582183000.00 -1121541000.00 594529000.00 55932000.00 379367000.00 2476231000.00 6432795000.00 811738000.00 0.00 811738000.00 210347000.00 -6471000.00 203876000.00 0.00 607862000.00 0.00 0.00 0.00 0.00 607862000.00 -3822000.00 604040000.00 607862000.00 0.00 604040000.00 0.00 114582000.00 1 5.31 5.31 0.00 0.00 5.31 5.31 Other Expenses 894876000.00 Other Expenses 2476231000.00 -399000.00 -5107000.00 -100000.00 -1285000.00 0.00 0.00