BOROLTD2023-07-012023-09-30 BOROLTD2023-07-012023-09-30 BOROLTD2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member BOROLTD2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member BOROLTD2023-09-30 BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member BOROLTD2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROLTD2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROLTD2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member BOROLTD2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member BOROLTD2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543212 BOROLTD NOTLISTED Borosil Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-11-01 INR Lakhs Half yearly 11:58:00 14:00:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 3120463000.00 39538000.00 3160001000.00 482091000.00 1122477000.00 -493223000.00 403568000.00 27620000.00 160412000.00 1144415000.00 2847360000.00 312641000.00 0.00 312641000.00 108570000.00 -31587000.00 76983000.00 0.00 235658000.00 0.00 0.00 0.00 0.00 235658000.00 -207000.00 235451000.00 242698000.00 -7040000.00 242463000.00 -7012000.00 114539000.00 1 2.12 2.12 0.00 0.00 2.12 2.12 Notes on Unaudited Consolidated Financial Results for the quarter and half year ended 30th September, 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 8th November, 2023. The Statutory Auditors of the Company have carried out a Limited Review of the above results. 2. As reported earlier, exceptional items for the half year ended 30th September, 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 half year ended 30th September, 2023, the Company has made allotment of 1,11,315 Equity shares and 1,24,511 Equity Shares respectively of the face value of Re. 1 each, which has resulted into increase of paid up Equity Share Capital by Rs. 1.11 lakhs and Rs. 1.25 lakhs, respectively and Securities Premium by Rs. 307.44 lakhs and Rs. 340.18 lakhs, respectively. 4. The Board at its meeting held on 7th February 2022, had approved a Composite Scheme of Arrangement amongst the Company and Klass Pack Ltd ( KPL ), a subsidiary of the Company, and Borosil Technologies Ltd ( BTL ), a wholly owned subsidiary of the Company ('Scheme') inter alia for: (a) reduction and reorganization of share capital of KPL; (b) demerger of Scientific and Industrial Product Business from the Company into KPL and consequent issue of shares by KPL; and (c) amalgamation of BTL with KPL. The Appointed Date for the Scheme is 1st April 2022. The Hon’ble National Company Law Tribunal, Mumbai Bench (”NCLT”) approved the Scheme by its order dated 2nd November 2023 (“Order”) and the certified copy of the Order has been received by the Company on 6th November, 2023. Pending its filling with Registrar of Companies, Mumbai, the Scheme is yet to be effective and hence no effect of the same has been given in the above results. 5. The figures for the previous periods / year have been rearranged / regrouped, wherever necessary, to make them comparable. For Borosil Limited Place: Mumbai Shreevar Kheruka Date :8th November, 2023 Managing Director & CEO (DIN 01802416) Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 5626096000.00 61398000.00 5687494000.00 946819000.00 1653497000.00 -662974000.00 775245000.00 48382000.00 321768000.00 2191705000.00 5274442000.00 413052000.00 0.00 413052000.00 172310000.00 -58632000.00 113678000.00 0.00 299374000.00 0.00 0.00 0.00 0.00 299374000.00 -414000.00 298960000.00 314950000.00 -15576000.00 314480000.00 -15520000.00 114539000.00 1 2.75 2.75 0.00 0.00 2.75 2.75 Other Expenses 1144415000.00 Other Expenses 2191705000.00 182197000.00 4570339000.00 1881962000.00 6570000.00 753142000.00 38827000.00 247000.00 0.00 0.00 315836000.00 0.00 3564000.00 94949000.00 414349000.00 101227000.00 321719000.00 8088382000.00 3065604000.00 534356000.00 1458009000.00 52367000.00 41562000.00 6236000.00 27659000.00 2120189000.00 20930000.00 584648000.00 5791371000.00 366241000.00 0.00 14245994000.00 114539000.00 8841391000.00 8955930000.00 9138127000.00 1096697000.00 0.00 108206000.00 1204903000.00 71815000.00 186998000.00 0.00 0.00 1463716000.00 1059382000.00 894349000.00 1014558000.00 2968289000.00 217361000.00 146623000.00 311878000.00 0.00 3644151000.00 0.00 0.00 5107867000.00 14245994000.00 Consumerware 2350581000.00 Investments 0.00 Scientificware 769882000.00 Consumerware 4112110000.00 Investments 0.00 Scientificware 1513986000.00 3120463000.00 5626096000.00 0.00 0.00 3120463000.00 5626096000.00 Consumerware 290301000.00 Investments 14059000.00 Scientificware 52295000.00 Consumerware 445509000.00 Investments -14437000.00 Scientificware 61637000.00 356655000.00 492709000.00 27620000.00 48382000.00 16394000.00 Note : As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Company has reported Segment information , as described below: Scientificware:- Comprising of manufacturing and trading of items used in Laboratories, Scientific ware, pharmaceutical packaging and process system Consumerware:- Comprising of manufacturing and trading of items for Domestic use. Investments:- Comprising of Investment activities. As the investments are not held as stock in trade, the income from investment activities has not been considered as segment revenue and accordingly not disclosed. Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. 31275000.00 312641000.00 413052000.00 Consumerware 8628762000.00 Investments 851372000.00 Scientificware 2901131000.00 12381265000.00 1864729000.00 14245994000.00 Consumerware 1649819000.00 Investments 8791000.00 Scientificware 717039000.00 2375649000.00 2732218000.00 5107867000.00 48382000.00 -585286000.00 -537059000.00 0.00 -165085000.00 0.00 0.00 0.00 0.00 274262000.00 0.00 -50570000.00 0.00 321768000.00 0.00 0.00 0.00 0.00 0.00 -896000.00 0.00 3804000.00 8939000.00 25410000.00 0.00 -12147000.00 0.00 4231000.00 0.00 -671855000.00 -258803000.00 0.00 0.00 0.00 93418000.00 0.00 -352221000.00 0.00 224799000.00 951924000.00 27439000.00 0.00 0.00 0.00 0.00 4258000.00 1321027000.00 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 10102000.00 0.00 -755000.00 0.00 -607736000.00 0.00 0.00 0.00 0.00 0.00 0.00 24229000.00 0.00 1079740000.00 103890000.00 0.00 14727000.00 0.00 62934000.00 0.00 2684000.00 925102000.00 -34855000.00 5000.00 -34850000.00 87221000.00 52371000.00 -268000.00 -536000.00 -61000.00 -122000.00