5096752025-04-012025-06-305096752025-04-012025-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312025-08-042025-07-24INRLakhsQuarterlyFirst quarterSingle segmentManufacturing2025-08-0412:00:002025-08-0413:30:00Not applicablefalsefalseno such incidence2025-04-012025-06-30UnauditedStandalone72764000002136000007490000000345600000053570000061990000054130000059400000169200000172800000071095000003805000000380500000163300000-63000000100300000028020000000002802000000280200000757000001037.1637.160037.1637.16Notes: <BR> 1.The financial results of BirlaNu Limited, formerly HIL Limited, the Company, have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013, the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015.2.The above results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 04 August 2025. The statutory auditors have expressed an unmodified review opinion on these results.3.Where financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.4.The standalone figures for the quarter ended 31 March 2025 are the balancing figures between audited standalone figures in respect of the full previous financial year and the published unaudited year to date standalone figures upto the third quarter of the previous financial year. Also, the standalone figures upto the end of the third quarter were only reviewed and not subjected to audit.5.Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs for the year ended 31 March 2025, is presented as an exceptional item in the above results.6.During the earlier years, the Company received demands from Goods and Services Tax Department, Government of Tamil Nadu, Chennai amounting to INR 7630 Lakhs for the period 01 July 2017 to 31 March 2023, with regards to HSN Harmonized System Nomenclature Classification code of one of the product sold by the Company. The Company challenged the said Orders by filing Appeals before Deputy Commissioner Appeals, Chennai. Aggrieved by the order of the Appellate Authority confirming the demand, the Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. Subsequently, on 14 July 2025, the Company has received a favourable order from Honourable High Court directing to quash the impugned orders.7.Pursuant to Sections 230 and 233 and all other applicable provisions of the Companies Act, 2013, as per the provisions of the Memorandum of Association and Articles of Association and after obtaining the approvals from the Board of Directors and subject to the requisite approval of the shareholders or creditors of the respective Companies, Crestia Polytech Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited, and Topline Industries Private Limited hereinafter referred to as the Transferor Companies, and BirlaNu Limited, formerly known as HIL Limited hereinafter referred to as the Transferee Company have filed the necessary Company Applications seeking approval of the Scheme of Amalgamation of the Transferor Companies with the Transferee Company before the Honble National Company Law Tribunal NCLT, the Kolkata Bench and the Hyderabad Bench. Honble NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As a next step, transferor Companies would file company petitions as per the directions of Honble NCLT, Kolkata bench.8.The Company in financial year 1979 80 had invested in Supercor Industries Limited, Nigeria Supercor. Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under sub section 3 of Section 129 of the Companies Act, 2013 and the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. The Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor.9.The financial results of the following subsidiaries and step-down subsidiaries and Joint venture of the Company are included in the consolidated financial results for the quarter ended 30 June 2025: <BR> S.NoName of the entityCountryRelationship <BR> 1BirlaNu International GmbH, formerly HIL International Limited, Germany Wholly owned Subsidiary <BR> 2Parador Holding GmbHGermanyStepdown Subsidiary <BR> 3Parador GmbHGermanyStepdown Subsidiary <BR> 4Parador Parkettwerke GmbHAustriaStepdown Subsidiary <BR> 5Parador UK LimitedUnited KingdomStepdown Subsidiary <BR> 6Pardor INC.United States of AmericaStepdown Subsidiary <BR> 7Parador Shanghai Trading Co., Ltd.ChinaJoint Venture <BR> 8Crestia Polytech Private LimitedIndia Wholly owned Subsidiary <BR> 9Topline Industries Private LimitedIndiaStepdown Subsidiary <BR> 10Aditya Polytechnic Private LimitedIndiaStepdown Subsidiary <BR> 11Prabhu Sainath Polymers Private LimitedIndia Stepdown Subsidiary <BR> 12Aditya Poly Industries Private LimitedIndiaStepdown Subsidiary <BR> <BR> <BR> Other Expenses1728000000