5096752025-10-012025-12-315096752025-12-315096752025-10-012025-12-31CompositionOfBoardOfDirectors15096752025-12-31CompositionOfBoardOfDirectors15096752025-10-012025-12-31CompositionOfBoardOfDirectors25096752025-12-31CompositionOfBoardOfDirectors25096752025-10-012025-12-31CompositionOfBoardOfDirectors35096752025-12-31CompositionOfBoardOfDirectors35096752025-10-012025-12-31CompositionOfBoardOfDirectors45096752025-12-31CompositionOfBoardOfDirectors45096752025-10-012025-12-31CompositionOfBoardOfDirectors55096752025-12-31CompositionOfBoardOfDirectors55096752025-10-012025-12-31CompositionOfBoardOfDirectors65096752025-12-31CompositionOfBoardOfDirectors65096752025-10-012025-12-31CompositionOfBoardOfDirectors75096752025-12-31CompositionOfBoardOfDirectors75096752025-10-012025-12-31CompositionOfBoardOfDirectors85096752025-12-31CompositionOfBoardOfDirectors85096752025-10-012025-12-31CompositionOfCommittees145096752025-12-31CompositionOfCommittees145096752025-10-012025-12-31CompositionOfCommittees155096752025-12-31CompositionOfCommittees155096752025-10-012025-12-31CompositionOfCommittees165096752025-12-31CompositionOfCommittees165096752025-10-012025-12-31CompositionOfCommittees175096752025-12-31CompositionOfCommittees175096752025-10-012025-12-31CompositionOfCommittees185096752025-12-31CompositionOfCommittees185096752025-10-012025-12-31CompositionOfCommittees415096752025-12-31CompositionOfCommittees415096752025-10-012025-12-31CompositionOfCommittees425096752025-12-31CompositionOfCommittees425096752025-10-012025-12-31CompositionOfCommittees435096752025-12-31CompositionOfCommittees435096752025-10-012025-12-31CompositionOfCommittees445096752025-12-31CompositionOfCommittees445096752025-10-012025-12-31CompositionOfCommittees685096752025-12-31CompositionOfCommittees685096752025-10-012025-12-31CompositionOfCommittees695096752025-12-31CompositionOfCommittees695096752025-10-012025-12-31CompositionOfCommittees705096752025-12-31CompositionOfCommittees705096752025-10-012025-12-31CompositionOfCommittees715096752025-12-31CompositionOfCommittees715096752025-10-012025-12-31CompositionOfCommittees955096752025-12-31CompositionOfCommittees955096752025-10-012025-12-31CompositionOfCommittees965096752025-12-31CompositionOfCommittees965096752025-10-012025-12-31CompositionOfCommittees975096752025-12-31CompositionOfCommittees975096752025-10-012025-12-31CompositionOfCommittees985096752025-12-31CompositionOfCommittees985096752025-10-012025-12-31CompositionOfCommittees995096752025-12-31CompositionOfCommittees995096752025-10-012025-12-31CompositionOfCommittees1005096752025-12-31CompositionOfCommittees1005096752025-10-012025-12-31CompositionOfCommittees1015096752025-12-31CompositionOfCommittees1015096752025-10-012025-12-31CompositionOfCommittees1025096752025-12-31CompositionOfCommittees1025096752025-10-012025-12-31CompositionOfCommittees1225096752025-12-31CompositionOfCommittees1225096752025-10-012025-12-31CompositionOfCommittees1235096752025-12-31CompositionOfCommittees1235096752025-10-012025-12-31CompositionOfCommittees1245096752025-12-31CompositionOfCommittees1245096752025-10-012025-12-31CompositionOfCommittees1255096752025-12-31CompositionOfCommittees1255096752025-10-012025-12-31CompositionOfCommittees1265096752025-12-31CompositionOfCommittees1265096752025-12-31MeetingOfBoardOfDirectors15096752025-10-012025-12-31MeetingOfBoardOfDirectors15096752025-12-31MeetingOfBoardOfDirectors25096752025-10-012025-12-31MeetingOfBoardOfDirectors25096752025-10-012025-12-31MeetingOfCommittees15096752025-12-31MeetingOfCommittees15096752025-10-012025-12-31MeetingOfCommittees25096752025-12-31MeetingOfCommittees25096752025-10-012025-12-31MeetingOfCommittees35096752025-12-31MeetingOfCommittees35096752025-10-012025-12-31MeetingOfCommittees45096752025-12-31MeetingOfCommittees45096752025-09-305096752025-12-31UnlistedCompanyDomain15096752025-10-012025-12-31UnlistedCompanyDomain15096752025-09-30UnlistedCompanyDomain15096752025-12-31ImpositionOfFineOrPenaltyDomain15096752025-12-31ImpositionOfFineOrPenaltyDomain25096752025-12-31ImpositionOfFineOrPenaltyDomain35096752025-12-31ImpositionOfFineOrPenaltyDomain45096752025-12-31OngoingTaxLitigationsOrDisputesDomain15096752025-12-31OngoingTaxLitigationsOrDisputesDomain2xbrli:pure509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITED2025-04-012026-03-31Quarterly2025-12-31EquitytruetruetruetruetruetrueTop 2000 listed entitiestrueh00156OriginaltruefalseMrChandrakant Birla******00118473Non-Executive - Non Independent DirectorChairperson related to Promoter1955-01-09falseActiveNA1980-02-042024-07-304011MrAkshat Seth******10039820Executive DirectorNot ApplicableCEO-MD1978-12-18falseActiveNA2023-02-111010MrDesh Deepak Khetrapal******02362633Non-Executive - Non Independent DirectorNot Applicable1955-07-05falseActiveNA2013-10-282025-07-312130MrsAmita Birla******00837718Non-Executive - Non Independent DirectorNot Applicable1956-12-07falseActiveNA2024-04-012000MrArvind Sahay******03218334Non-Executive - Independent DirectorNot Applicable1965-02-21falseActiveNA2019-02-082024-02-0881.213251MrSunil Ramakant Bhumralkar******00177658Non-Executive - Independent DirectorNot Applicable1959-04-24falseActiveNA2024-03-1821.135595MrsNidhi Jagat Killawala******05182060Non-Executive - Independent DirectorNot Applicable1989-10-05falseActiveNA2024-04-01212241MrJanat Ghanshyam Shah******01625535Non-Executive - Independent DirectorNot Applicable1958-09-22falseActiveNA2024-05-0719.241110truetruetruetruetrueAudit Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Audit Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2015-07-30Audit Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Audit Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Audit Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Nomination and remuneration committee03218334Arvind SahayNon-Executive - Independent DirectorChairperson2023-05-15Member w.e.f. May 15, 2023 and as designated as Chairman w.e.f. March 28, 2024.Nomination and remuneration committee00118473Chandrakant BirlaNon-Executive - Non Independent DirectorMember2020-01-16Nomination and remuneration committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Nomination and remuneration committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorChairperson2024-04-01Member w.e.f. April 1, 2024 and designated as Chairman w.e.f. May 8, 2024.Stakeholders Relationship Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Stakeholders Relationship Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee10039820Akshat SethExecutive DirectorMember2024-03-28Risk Management Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Risk Management Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2019-05-27Risk Management Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-05-27Risk Management Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Risk Management Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Risk Management Committee10039820Akshat SethExecutive DirectorMember2023-02-11Risk Management Committee10576222 Ajay Madhusudan Kapadia Chief Financial OfficerMember2023-07-24Not ApplicableRisk Management Committee99999999Mukesh Kumar AgarwalHead-Internal AuditMember2024-11-08Not ApplicableCorporate Social Responsibility Committee00837718Amita BirlaNon-Executive - Non Independent DirectorChairperson2024-04-01Member w.e.f. April 1, 2024 and designated as Chairman w.e.f. May 8, 2024.Corporate Social Responsibility Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2014-05-08Corporate Social Responsibility Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Corporate Social Responsibility Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Corporate Social Responsibility Committee10039820Akshat SethExecutive DirectorMember2024-03-282025-08-04true8842025-11-0794true884Audit Committee2025-08-04true5540Audit Committee2025-11-0794true5430Risk Management Committee2025-11-07true6432Stakeholders Relationship Committee2025-11-07true4320truetruetruetrueYestruetruetrueNidhi BisariaCompany Secretary and Compliance OfficerfalseNidhi BisariaCompany Secretary and Compliance OfficerNew Delhi2026-01-2800000The Company vide letter Ref No. BIRLANU/SE/2025-26/49 dated November 7, 2025, informed the stock exchange regarding the approval of Board of Directors for acquisition of 100% equity share capital of Clean Coats Private Limited (Clean Coats) by BirlaNu Limited (the Company) and execution of the Share Purchase Agreement (SPA) between the Company, Clean Coats and existing shareholders of Clean Coats. The Company further vide letter Ref No. BIRLANU/SE/2025-26/51 dated November12, 2025, informed that it has acquired the entire share capital of Clean Coats at an all-cash consideration of INR110,19,21,068 (Indian Rupees one hundred and ten crore nineteen lakh twenty one thousand sixty eight) subject to adjustments on account of finalization of closing accounts of Clean Coats in accordance with the provisions of the SPA. With the above transaction, acquisition of Clean Coats, as agreed under the aforesaid SPA, has been completed and Clean Coats has become the wholly-owned subsidiary of the Company with effect from November 11, 2025. Clean Coats Private Limited2025-11-11011Central Board of Indirect Taxes and Customs (CBIC)A penalty was levied towards delay in the processing of payment on Icegate Portal. 2025-10-24Penalty levied due to a technical issue on the Icegate portal, which restricted the access to the Bill of Entry (B.O.E) and delayed the payment process.12229Central Board of Indirect Taxes and Customs (CBIC)A penalty was levied towards delay in the processing of payment on Icegate Portal. 2025-10-25Penalty levied due to a technical issue on the Icegate portal, which restricted the access to the Bill of Entry (B.O.E) and delayed the payment process.1728State Tax Officer-Goods and Services Tax DepartmentPenalty imposed under Section 74(9) of Central Goods and Services Tax Act/State Goods and Service Tax Act.2025-11-11A penalty of Rs. 5,55,589 levied by State Tax Officer, GST  Department on disallowance of Company's claim of ISD Credit for the year 2018-19 in relation to a  tax demand of Rs. 5,55,589, citing reason as irregular availment & utilisation of Input Tax Credit for the year 2018-19 by the Company.Aggrieved by the said order, the Company shall prefer 1st stage Appeal before the Appellate Authority within 90 days from the date of receipt of Order. The Company will report the amount of penalty as contingent liability in its financials.Central Board of Indirect Taxes and Customs (CBIC)A penalty was levied towards delay in the processing of payment on Icegate Portal. 2025-12-02Penalty levied due to a technical issue on the Icegate portal, which restricted the access to the Bill of Entry (B.O.E) and delayed the payment process.6262Asst. Commissioner, Madhavaram Circle, Chennai.2023-01-27With respect to the demand notice for an amount of Rs. 71.60 crore in HSN Classification code case, Appellate Authority confirmed the demand of Rs.71.60 crore by not considering the arguments made by the Company during the hearings. Aggrieved by the same, the Company challenged the appeal orders in High Court of Madras by filing Writ Petitions for the period from 2017-18 to 2022. The matter was heard by the Court in July 2025. With respect to the notice for an amount of Rs. 4.70 crore for balance period of FY 23 (Sep'22 - Mar'23), the Company submitted its reply to the Asst. Commissioner, Madhavaram Circle, Chennai and also attended personal hearing on 10.05.2024 and argued on the matter by submitting addl. grounds and awaiting orders in this regard. Meanwhile, pursuant to the decisions taken in the 55th GST Council Meeting, the CBIC, vide Circular No. 247/25/2025-GST dated 14.02.2025, has clarified that AAC Blocks containing more than 50% Fly Ash shall be classified under HSN Code 6815 and shall attract GST at the rate of 12%. In light of the above clarification, Company had filed Miscellaneous Writ Petition (MWP) before Madras High Court and received a favourable order dated July 14, 2025 with a direction to file the application for claiming refund of Rs. 2 crore, alongwith interest, which was paid under protest. Accordingly, the Company submitted the applications with the concerned GST Authorities for the refund of amount of Rs. 4.94 crore, (Rs. 2 crore paid under protest and appeal admission tax of Rs. 2.94 crore) alongwith interest of Rs. 86.53 lakh. In response to the said applications, the Company has received refund of Rs. 2.59 crore along with interest of Rs. 43.58 lakh during the month of September 2025. Further, the refund of balance amount of Rs. 2.35 crore along with interest of Rs. 42.95 lakh is expected to be received in the month of October 2025.The Company was contesting a GST demand of INR 71.60 crore (FY 17-18 to FY 22-23 up to Aug’22) before the Hon’ble Madras High Court in the HSN classification code case. Another demand of INR 4.70 crore, (FY 22-23 Sep-Mar) on the same issue was at adjudication stage. Subsequent to CBIC clarification (during Feb’25), classifying AAC Blocks with >50% of Fly Ash content under HSN Code of 6815 attracts 12% of Rate of GST supported Company’s position. Pursuant to CBIC clarification, the Company obtained a favourable order from the Hon’ble Madras High Court permitting refund of amount paid under protest along with amount paid as pre-deposit for admission of appeals. Company applied for refund of INR 4.94 crore, along with interest of INR 86.53 lakh and has received the entire refund in two tranches, INR 2.59 crore, (with interest of INR 43.58 lakh) was received in September’25 and the balance amount of INR 2.35 crore, (with interest of INR 42.95 lakh) was received in October’25. Company is in process of coordinating with the GST Dept., for obtaining Final Asst. Order for the balance period of FY 2022-23 (from September’22 to March’23).Office of the Joint Commissioner of State Tax, Patna Special Circle2024-08-17The Company received an order from the Office of the Joint Commissioner of State Tax, Patna Special Circle under Section 73(9) of the BGST/CGST Act 2017, read with Section 20 of the IGST Act 2017 with a demand of Rs.685.93 lakhs. This order pertains to disallowance of claim of Input Tax Credit and suppression of purchase turnover arrived on assumption basis and levied tax liability at 18% on above issues specific to the state of Bihar for the financial year 2019-20. The tax liability is calculated by enhancing the taxable turnover and disallowance of claim of GST Credit for the said year. Following the receipt of the assessment order, the Company filed an appeal before Addl. Commissioner (Appeals), Patna on 15.11.2024 by depositing Rs. 36.78 lakh and attended hearings held in this regard. The Company further submitted additional grounds along with relevant supporting information to strengthen its contention. Pursuant to the said appeal, the Company received the Appellate order on May 21, 2025 wherein the appellate authority partially reduced the tax demand but rejected the Company's position and confirmed the suppression of purchase turnover (which was arrived at on the assumption basis) along with other disallowances. Vide said order dated May 21, 2025, the demand has been reduced to Rs. 672.56 lakh (Tax: Rs. 360.62 lakh plus Rs. 275.87 lakh interest and Rs. 36.06 lakh penalty) from Rs. 698.93 Lakh (Tax: Rs. 367.79 lakh plus Rs. 281.36 lakh interest and Rs. 36.78 lakh penalty). Aggrieved by the Appellate order dated on May 21, 2025, the Company has decided to challenge the said Appeal Order before GST Appellate Tribunal (which is under formation) by making payment of additional 10%-20% of tax portion to obtain Stay till the filing of 2nd stage of appeal. There is no update in the matter in Q2FY26.The Company received an order from the Office of the Joint Commissioner of State Tax, Patna Special Circle under Section 73(9) of the BGST/CGST Act 2017, read with Section 20 of the IGST Act 2017 with a demand of Rs.685.93 lakhs. This order pertains to disallowance of claim of Input Tax Credit and suppression of purchase turnover arrived on assumption basis and levied tax liability at 18% on above issues specific to the state of Bihar for the financial year 2019-20. The tax liability is calculated by enhancing the taxable turnover and disallowance of claim of GST Credit for the said year. Following the receipt of the assessment order, the Company filed an appeal before Addl. Commissioner (Appeals), Patna on 15.11.2024 by depositing Rs. 36.78 lakh and attended hearings held in this regard. The Company further submitted additional grounds along with relevant supporting information to strengthen its contention. Pursuant to the said appeal, the Company received the Appellate order on May 21, 2025 wherein the appellate authority partially reduced the tax demand but rejected the Company's position and confirmed the suppression of purchase turnover (which was arrived at on the assumption basis) along with other disallowances. Vide said order dated May 21, 2025, the demand has been reduced to Rs. 672.56 lakh (Tax: Rs. 360.62 lakh plus Rs. 275.87 lakh interest and Rs. 36.06 lakh penalty) from Rs. 698.93 Lakh (Tax: Rs. 367.79 lakh plus Rs. 281.36 lakh interest and Rs. 36.78 lakh penalty). Aggrieved by the Appellate order dated on May 21, 2025, the Company has decided to challenge the said Appeal Order before GST Appellate Tribunal (which is under formation) by making payment of additional 10%-20% of tax portion to obtain Stay till the filing of 2nd stage of appeal. There is no update in the matter in Q3FY26.