5096752025-04-012025-06-305096752025-06-305096752025-04-012025-06-30in-capmkt:OtherExpenses1Member5096752025-04-012025-06-30in-capmkt:ReportableSegments1Member5096752025-04-012025-06-30in-capmkt:ReportableSegments2Member5096752025-04-012025-06-30in-capmkt:ReportableSegments3Member5096752025-04-012025-06-30in-capmkt:ReportableSegments4Member5096752025-04-012025-06-30in-capmkt:ReportableSegments5Member5096752025-04-012025-06-30in-capmkt:ReportableSegments1Member5096752025-04-012025-06-30in-capmkt:ReportableSegments2Member5096752025-04-012025-06-30in-capmkt:ReportableSegments3Member5096752025-04-012025-06-30in-capmkt:ReportableSegments4Member5096752025-04-012025-06-30in-capmkt:ReportableSegments5Member5096752025-04-012025-06-30in-capmkt:ReportableSegments1Member5096752025-06-30in-capmkt:ReportableSegments1Member5096752025-04-012025-06-30in-capmkt:ReportableSegments2Member5096752025-06-30in-capmkt:ReportableSegments2Member5096752025-04-012025-06-30in-capmkt:ReportableSegments3Member5096752025-06-30in-capmkt:ReportableSegments3Member5096752025-04-012025-06-30in-capmkt:ReportableSegments4Member5096752025-06-30in-capmkt:ReportableSegments4Member5096752025-04-012025-06-30in-capmkt:ReportableSegments5Member5096752025-06-30in-capmkt:ReportableSegments5Member5096752025-04-012025-06-30in-capmkt:ReportableSegments1Member5096752025-06-30in-capmkt:ReportableSegments1Member5096752025-04-012025-06-30in-capmkt:ReportableSegments2Member5096752025-06-30in-capmkt:ReportableSegments2Member5096752025-04-012025-06-30in-capmkt:ReportableSegments3Member5096752025-06-30in-capmkt:ReportableSegments3Member5096752025-04-012025-06-30in-capmkt:ReportableSegments4Member5096752025-06-30in-capmkt:ReportableSegments4Member5096752025-04-012025-06-30in-capmkt:ReportableSegments5Member5096752025-06-30in-capmkt:ReportableSegments5Member5096752025-04-012025-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312025-08-042025-07-24INRLakhsQuarterlyFirst quarterMulti segment2025-08-0412:00:002025-08-0413:30:00Not applicable2025-04-012025-06-30UnauditedConsolidated10522800000193900000107167000005260900000484000000488300000139030000016890000037000000025024000001066480000051900000051900000163700000-98700000650000000-13100000000-100000-13200000229800000216600000-13200000022980000007570000010-1.75-1.7500-1.75-1.75Note: During the quarter, the Company has changed the names of the reporting segments from Roofing Solutions to Roofs, Building Solutions to Walls, Polymer Solutions to Pipes & Construction Chemicals and Flooring Solutions to Floors. There is no change in the composition of these segments as compared to earlier periods. <BR> Notes: <BR> 1.The financial results of BirlaNu Limited, formerly HIL Limited, the Company or the Holding Company and its subsidiaries the Company and its subsidiaries together referred to as the Group, and its joint venture 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. <BR> 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 Holding Company in financial year 1979 to 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 Holding Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under subsection 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 Holding 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 Holding Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor.5.The consolidated figures for the quarter ended 31 March 2025 are the balancing figures between audited consolidated figures in respect of the full previous financial year and the published unaudited year to date consolidated figures upto the third quarter of the previous financial year. Also, the consolidated figures upto the end of the third quarter were only reviewed and not subjected to audit.6.The unaudited standalone financial results, for the quarter ended 30 June 2025 can be viewed on the websites of the Company, National Stock Exchange of India Limited NSE and BSE Ltd BSE at www.birlanu.com, www.nseindia.com and www.bseindia.com respectively. Information of unaudited standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015 is as under:Particulars Quarter ended Year ended <BR> 30.06.2025 31.03.2025 30.06.2024 31.03.2025 <BR> Unaudited Audited <BR> refer note 5 Unaudited Audited <BR> Revenue from operations 72764 55720 77515 231004 <BR> Profit / (Loss) before tax (including exceptional items) 3805 76 5794 10825 <BR> Profit / (Loss) for the period / year after tax 2802 (34) 4259 9096 <BR> Other comprehensive (loss) for the period / year (47) (48) <BR> Total comprehensive income / (loss) for the period / year 2802 (81) 4259 9048 <BR> Other Expenses2502400000Roofs4417900000Walls1376500000Pipes & Construction Chemicals1675400000Floors3043300000Others22100000105352000001240000010522800000Roofs589200000Walls29800000Pipes & Construction Chemicals-146100000Floors-179500000Others61000002995000005250000019520000051800000Roofs4957900000Walls4695100000Pipes & Construction Chemicals6063900000Floors12497100000Others2708000002848480000086170000029346500000Roofs1756200000Walls956000000Pipes & Construction Chemicals2506200000Floors8179200000Others7900000134055000003613300000170188000007.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.8.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 Hon'ble NCLT, Kolkata bench.9.The Holding Company has issued a corporate guarantee of Euro 33.705 million 31 March 2024: Euro 33.705 million at a commission of 0.50 percent p.a. on the outstanding guarantee amount, in favour of the wholly owned subsidiary company, BirlaNu International GmbH formerly HIL International Limited Germany on 27 September 2023 in respect of the loan taken by the subsidiary from ICICI Bank UK PLC, Germany. Further, the Holding company has extended an unconditional letter of financial support to BirlaNu International GmbH and its subsidiaries the subsidiary group to the extent necessary for the subsidiary group. This will enable the subsidiary group to continue to operate their business and meet their financial obligations for the foreseeable future and specifically at least until 31 December 2026. The Holding company will continue to make available such funds as are needed by the Subsidiary group. Subsequent to the quarter end, the Holding Company has taken a Standby Letter of Credit SBLC on 04 July 2025 from ICICI bank Limited, India in order to facilitate working capital demand loan aggregating upto EUR 10.29 million to BirlaNu International GmbH from ICICI bank UK PLC, Germany. The facility is extended for a period of 1 year to BirlaNu International GmbH and carries a service fee of 0.53 percent p.a on the total outstanding loan amount utilised which is payable on a half yearly basis to BirlaNu Limited, along with reimbursement of actual processing fees and commission paid by the Company to ICICI bank Limited, India as per the terms of agreement.10.During the earlier years, the Holding 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 Holding Company. The Holding 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 Holding Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. Subsequently, on 14 July 2025, the Holding Company has received a favourable order from Honourable High Court directing to quash the impugned orders.11.The financial results of the following subsidiaries and step down subsidiaries and Joint venture of the Holding 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 GermanyWholly owned Subsidiary <BR> 2Parador Holding GmbHGermanyStep down Subsidiary <BR> 3Parador GmbHGermanyStepdown Subsidiary <BR> 4Parador Parkettwerke GmbHAustriaStepdown Subsidiary <BR> 5Parador UK LimitedUnited KingdomStepdown Subsidiary <BR> 6Parador INC.United States of AmericaStep down Subsidiary <BR> 7Parador (Shanghai) Trading Co., Ltd. ChinaJoint Venture <BR> 8Crestia Polytech Private Limited IndiaWholly owned Subsidiary <BR> 9Topline Industries Private Limited IndiaStepdown Subsidiary <BR> 10Aditya Polytechnic Private Limited IndiaStep down Subsidiary <BR> 11Prabhu Sainath Polymers Private LimitedIndia Step down Subsidiary <BR> 12Aditya Poly Industries Private LimitedIndiaStep down Subsidiary <BR> 0Exchange difference in translating financial statements of foreign operations2298000002298000000229800000