BOROSCI2024-04-012024-06-30 BOROSCI2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member BOROSCI2024-06-30 BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROSCI2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROSCI2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROSCI2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member BOROSCI2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member BOROSCI2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544184 BOROSCI NOTLISTED Borosil Scientific Limited Equity 2024-04-01 2025-03-31 2024-08-13 2024-08-13 INR Lakhs First quarter 15:30:00 23:00:00 2024-08-13 2024-08-13 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Standalone 933978000.00 21414000.00 955392000.00 305037000.00 17996000.00 3383000.00 150838000.00 2440000.00 42006000.00 347140000.00 868840000.00 86552000.00 0.00 86552000.00 12868000.00 8970000.00 21838000.00 0.00 64714000.00 0.00 0.00 0.00 0.00 64714000.00 -358000.00 64356000.00 0.00 0.00 88796000.00 1 0.73 0.73 0.00 0.00 0.73 0.73 0.00 0.00 0.00 Notes on Unaudited Standalone Financial Results for the quarter ended 30th June, 2024: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th August, 2024. The Statutory Auditors of the Company have carried out a Limited Review of the above results. 2. The Equity Shares of the Company were listed on BSE Limited ('BSE') and National Stock Exchange of India Limited ('NSE') (the Stock Exchanges) with effect from 7th June, 2024. The above results have been prepared pursuant to the requirement as prescribed in the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. Share Capital Pending Issuance for the quarter ended 30th June, 2023 represents shares to be issued to the shareholders of the Demerged Company pursuant to the Scheme of Arrangement approved by National Company Law Tribunal (“NCLT”) vide its order date 2nd November, 2023 (“the Scheme”) and accordingly the same had been considered while calculating Earnings Per Share (EPS) as per Indian Accounting Standard (Ind AS) 33 “Earnings Per Share”. 4. The figures for the corresponding previous period/year have been rearranged/regrouped wherever necessary. The figures for the quarter ended 30th June, 2023 have been restated by the management pursuant to the Scheme, to make them comparable. The figures for the quarter ended 31st March, 2024 is the balancing figures between the audited figures of the full financial year and the unaudited published year to date figures upto the third quarter of the respective financial year. For Borosil Scientific Limited (Formerly Known as Klass Pack Limited) Place: Mumbai Vinayak Patankar Date :13th August, 2024 Whole-time Director & CEO (DIN 07534225) Other Expenses 347140000.00 Glassware 330661000.00 Others 15580000.00 Scientific - Laboratory Glass & equipment 587737000.00 933978000.00 0.00 933978000.00 Glassware -29316000.00 Others 3304000.00 Scientific - Laboratory Glass & equipment 153979000.00 127967000.00 2440000.00 38975000.00 Note : The responsibility of identifying reportable segments lies with the Chief Operating Decision Maker (CODM) as per the Indian Accounting Standard 108 “Operating Segments”. Considering the categories of business operations conducted and based on the future business plans, during the period, the CODM has adopted a new enhanced approach towards monitoring and allocation of the resources to the business, accordingly during the quarter, the Company has identified two segments, namely “Scientific – Laboratory Glass & equipment” and “Glassware” as against “Scientificware” and “Consumerware” till 31st March, 2024. The figures for the previous periods / year have been regrouped to make them comparable with those of the current period. As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Company has reported Segment information , as described below: Scientific – Laboratory Glass & equipment:- Comprising of items used in laboratories, production floor and research and development Glassware:- pharmaceutical primary packaging and domestic glassware items Others :- Comprising of Filter Paper, Process System etc. Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. 86552000.00 Glassware 1223225000.00 Others 35197000.00 Scientific - Laboratory Glass & equipment 1302717000.00 2561139000.00 2105991000.00 4667130000.00 Glassware 275802000.00 Others 6001000.00 Scientific - Laboratory Glass & equipment 342957000.00 624760000.00 146044000.00 770804000.00 Re-measurement gains / (losses) on defined benefit plans -478000.00 -478000.00 -120000.00 0.00