BOROSCI2024-07-012024-09-30 BOROSCI2024-07-012024-09-30 BOROSCI2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BOROSCI2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BOROSCI2024-09-30 BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member BOROSCI2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROSCI2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROSCI2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROSCI2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member BOROSCI2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544184 BOROSCI NOTLISTED Borosil Scientific Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-11-05 INR Lakhs Half yearly 15:30:00 16:40:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 1026143000.00 19460000.00 1045603000.00 334407000.00 34986000.00 -24488000.00 185585000.00 3553000.00 46259000.00 341199000.00 921501000.00 124102000.00 0.00 124102000.00 31579000.00 4479000.00 36058000.00 0.00 88044000.00 0.00 0.00 0.00 0.00 88044000.00 -498000.00 87546000.00 87936000.00 108000.00 87439000.00 107000.00 88862000.00 1 0.99 0.99 0.00 0.00 0.99 0.99 Notes on Unaudited Consolidated Financial Results for the quarter and half year ended 30th September, 2024: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 12th November, 2024. The Statutory Auditor of the Company has carried out a Limited Review of the above results. 2. Pursuant to exercise of the options issued under “Borosil Scientific Limited -Special Purpose Employee Stock Option Plan 2023”, during the quarter and half year ended 30th September, 2024, the Company has made allotment of 65,791 Equity Shares of the face value of Re. 1/- each, which has resulted into increase of paid up Equity Share Capital by Rs. 0.66 lakhs and Securities Premium by Rs. 74.64 lakhs. 3. Share Capital Pending Issuance for the quarter and half year ended 30th September, 2023 represents shares to be issued to the shareholders of the Demerged Company pursuant to the Composite Scheme of Arrangement approved by the National Company Law Tribunal (“NCLT”), Mumbai vide its order dated 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 and half year ended 30th September, 2023 have been restated by the management pursuant to the Scheme, to make them comparable. For Borosil Scientific Limited (Formerly Known as Klass Pack Limited) Place: Mumbai Vinayak Patankar Date :12th November, 2024 Whole-time Director & CEO (DIN 07534225) Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 2068116000.00 41020000.00 2109136000.00 675311000.00 56039000.00 -13402000.00 377915000.00 7530000.00 91930000.00 719476000.00 1914799000.00 194337000.00 0.00 194337000.00 44447000.00 11618000.00 56065000.00 0.00 138272000.00 0.00 0.00 0.00 0.00 138272000.00 -936000.00 137336000.00 138304000.00 -32000.00 137370000.00 -34000.00 88862000.00 1 1.56 1.56 0.00 0.00 1.56 1.56 Other Expenses 341199000.00 Other Expenses 719476000.00 2950000.00 1170516000.00 37155000.00 0.00 621937000.00 56023000.00 2788000.00 0.00 0.00 131000.00 0.00 746000.00 19699000.00 20576000.00 45860000.00 46819000.00 2001674000.00 1010137000.00 61496000.00 582757000.00 53670000.00 17602000.00 2420000.00 973873000.00 1691818000.00 940000.00 193272000.00 2896167000.00 0.00 0.00 4897841000.00 88862000.00 3816658000.00 3905520000.00 3908470000.00 36904000.00 0.00 0.00 36904000.00 49650000.00 82837000.00 0.00 0.00 169391000.00 130673000.00 276072000.00 231251000.00 637996000.00 81679000.00 96588000.00 3717000.00 0.00 819980000.00 0.00 0.00 989371000.00 4897841000.00 Glassware 304144000.00 Others 11592000.00 Scientific – Laboratory Glass & equipment and Process System 710407000.00 Glassware 634805000.00 Others 20736000.00 Scientific – Laboratory Glass & equipment and Process System 1412575000.00 1026143000.00 2068116000.00 0.00 0.00 1026143000.00 2068116000.00 Glassware -15507000.00 Others 6984000.00 Scientific – Laboratory Glass & equipment and Process System 183602000.00 Glassware -44823000.00 Others 10504000.00 Scientific – Laboratory Glass & equipment and Process System 322585000.00 175079000.00 288266000.00 3553000.00 7530000.00 47424000.00 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 and half year ended, the Group has identified two segments, namely “Scientific – Laboratory Glass & equipment and Process System” and “Glassware”. 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 Group has reported Segment information , as described below: Scientific – Laboratory Glass & equipment and Process System:- 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 etc. Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. 86399000.00 124102000.00 194337000.00 Glassware 1086783000.00 Others 22049000.00 Scientific – Laboratory Glass & equipment and Process System 2055354000.00 3164186000.00 1733655000.00 4897841000.00 Glassware 197505000.00 Others 2386000.00 Scientific – Laboratory Glass & equipment and Process System 520545000.00 720436000.00 268935000.00 989371000.00 7530000.00 -41522000.00 32042000.00 0.00 29646000.00 0.00 0.00 0.00 0.00 -127346000.00 0.00 -45115000.00 0.00 91930000.00 0.00 0.00 0.00 0.00 0.00 -885000.00 0.00 18846000.00 1531000.00 -151000.00 0.00 -1345000.00 0.00 581000.00 0.00 -71950000.00 122387000.00 0.00 0.00 0.00 71248000.00 0.00 51139000.00 0.00 0.00 200000000.00 260000000.00 0.00 0.00 0.00 0.00 1331000.00 59874000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2153000.00 0.00 0.00 0.00 -116390000.00 0.00 0.00 9183000.00 0.00 0.00 0.00 0.00 0.00 15426000.00 13642000.00 0.00 4726000.00 0.00 7950000.00 0.00 -658000.00 -2367000.00 -67618000.00 0.00 -67618000.00 121283000.00 53665000.00 -667000.00 -1252000.00 -169000.00 -316000.00 0.00 0.00