5096752025-07-012025-09-305096752025-09-305096752025-03-315096752025-04-012025-09-305096752025-07-012025-09-30in-capmkt:OtherExpenses1Member5096752025-04-012025-09-30in-capmkt:OtherExpenses1Member5096752025-07-012025-09-30in-capmkt:ReportableSegments1Member5096752025-07-012025-09-30in-capmkt:ReportableSegments2Member5096752025-07-012025-09-30in-capmkt:ReportableSegments3Member5096752025-07-012025-09-30in-capmkt:ReportableSegments4Member5096752025-07-012025-09-30in-capmkt:ReportableSegments5Member5096752025-04-012025-09-30in-capmkt:ReportableSegments1Member5096752025-04-012025-09-30in-capmkt:ReportableSegments2Member5096752025-04-012025-09-30in-capmkt:ReportableSegments3Member5096752025-04-012025-09-30in-capmkt:ReportableSegments4Member5096752025-04-012025-09-30in-capmkt:ReportableSegments5Member5096752025-07-012025-09-30in-capmkt:ReportableSegments1Member5096752025-07-012025-09-30in-capmkt:ReportableSegments2Member5096752025-07-012025-09-30in-capmkt:ReportableSegments3Member5096752025-07-012025-09-30in-capmkt:ReportableSegments4Member5096752025-07-012025-09-30in-capmkt:ReportableSegments5Member5096752025-04-012025-09-30in-capmkt:ReportableSegments1Member5096752025-04-012025-09-30in-capmkt:ReportableSegments2Member5096752025-04-012025-09-30in-capmkt:ReportableSegments3Member5096752025-04-012025-09-30in-capmkt:ReportableSegments4Member5096752025-04-012025-09-30in-capmkt:ReportableSegments5Member5096752025-07-012025-09-30in-capmkt:ReportableSegments1Member5096752025-09-30in-capmkt:ReportableSegments1Member5096752025-07-012025-09-30in-capmkt:ReportableSegments2Member5096752025-09-30in-capmkt:ReportableSegments2Member5096752025-07-012025-09-30in-capmkt:ReportableSegments3Member5096752025-09-30in-capmkt:ReportableSegments3Member5096752025-07-012025-09-30in-capmkt:ReportableSegments4Member5096752025-09-30in-capmkt:ReportableSegments4Member5096752025-07-012025-09-30in-capmkt:ReportableSegments5Member5096752025-09-30in-capmkt:ReportableSegments5Member5096752025-07-012025-09-30in-capmkt:ReportableSegments1Member5096752025-09-30in-capmkt:ReportableSegments1Member5096752025-07-012025-09-30in-capmkt:ReportableSegments2Member5096752025-09-30in-capmkt:ReportableSegments2Member5096752025-07-012025-09-30in-capmkt:ReportableSegments3Member5096752025-09-30in-capmkt:ReportableSegments3Member5096752025-07-012025-09-30in-capmkt:ReportableSegments4Member5096752025-09-30in-capmkt:ReportableSegments4Member5096752025-07-012025-09-30in-capmkt:ReportableSegments5Member5096752025-09-30in-capmkt:ReportableSegments5Member5096752025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15096752025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15096752025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15096752025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312025-11-072025-10-27INRLakhsQuarterlySecond quarterMulti segment2025-11-0716:00:002025-11-0718:00:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated810150000013640000082379000004010000000476900000100300000136230000015040000037560000022490000008724500000-4866000000-486600000-32000000-26400000-584000000-428200000000-400000-428600000117000000-311600000-428600000011700000007570000010-56.84-56.8400-56.84-56.841.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. 2.The above results for the quarter and half year ended 30 September 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 07 November 2025. The statutory auditors have expressed an unmodified review opinion on these results.3.The Holding 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 Holding 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 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. <BR> 2025-04-012025-09-30UnauditedConsolidated186243000003303000001895460000092709000009609000005886000002752600000319300000745600000475140000019389300000-4347000000-434700000131700000-12510000066000000-441300000000-500000-441800000346800000-95000000-441800000034680000007570000010-58.59-58.5900-58.59-58.59Other expenses2249000000Other expenses47514000001398320000011750000018660000024805000001198600000880000000410000023000002996000001880000004940000001059000001805000001875560000068228000000201320000040390000049200000057380000030401000001050000010225000001089590000000296515000007570000011712000000117877000000117877000002265800000000255340000048192000004152000005097000000586000005802700000541280000026950000035863000003855800000185610000011124700000630500000222400000835000000120611000000017863800000296515000004.The unaudited standalone financial results, for the quarter and half year ended 30 September 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: <BR> INR in Lakhs <BR> Particulars Quarter ended Half year ended Year ended <BR> 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.2024 31.03.2025 <BR> Unaudited Unaudited Unaudited Unaudited Unaudited Audited <BR> Revenue from operations 47875 72764 48121 120639 125636 231004 <BR> Profit / (Loss) before tax (including exceptional items) (506) 3805 6878 3299 12672 10825 <BR> Profit / (Loss) for the period / year after tax (338) 2802 6012 2464 10271 9096 <BR> Other comprehensive (loss) for the period / year 12 - (1) 12 (1) (48) <BR> Total comprehensive income / (loss) for the period / year (326) 2802 6011 2476 10270 9048 <BR> 5.Certain assets of the Company classified under Assets held for sale category have been sold during the quarter and half year ended 30 September 2024 and the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs is presented as an exceptional item in the above results. 6.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 / 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 Hon’ble National Company Law Tribunal NCLT, the Kolkata Bench and the Hyderabad Bench. Hon’ble NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As part of further merger process the Transferor Company had filed Company petition on 12 August 2025 and the same was admitted by the Hon’ble NCLT, Kolkata Bench. <BR> Further, to expedite the Merger process, the Transferee Company filed a application to transfer the merger application from Hyderabad bench to Kolkata bench before Hon’ble NCLT, Principal Bench, New Delhi on 19 August 2025. The same has been approved and now Transferee Company’s application is before Hon’ble NCLT, Kolkata bench along with Transferor Companies. <BR> Roofs1906500000Walls1552600000Pipes & Construction Chemicals1548500000Floors3086900000Others18600000Roofs6324400000Walls2929100000Pipes & Construction Chemicals3223900000Floors6130200000Others407000008113100000186483000001160000024000000810150000018624300000Roofs127000000Walls102000000Pipes & Construction Chemicals-127400000Floors-285800000Others2600000Roofs716100000Walls131800000Pipes & Construction Chemicals-273600000Floors-465100000Others8700000-18160000011790000054500000107000000250900000446100000-487000000-435200000Roofs4835000000Walls4701200000Pipes & Construction Chemicals5968100000Floors13089600000Others2530000002884690000080450000029651400000Roofs1330300000Walls996600000Pipes & Construction Chemicals2581500000Floors8941000000Others6800000138562000004007500000178637000007.The Holding Company has issued a corporate guarantee of Euro 33.705 million, 31 March 2025: Euro 33.705 million at a commission of 0.50% 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. During the period, 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% 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.8.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. During the quarter ended 30 September 2025, the Holding Company has received a favourable order from Honourable High Court directing to quash the impugned orders.9. 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 and half year ended 30 September 2025. <BR> S.No Name of the entity Country Relationship <BR> 1 BirlaNu International GmbH (formerly HIL International Limited) Germany Wholly owned Subsidiary <BR> 2 Parador Holding GmbH Germany Step-down Subsidiary <BR> 3 Parador GmbH Germany Step-down Subsidiary <BR> 4 Parador Parkettwerke GmbH Austria Step-down Subsidiary <BR> 5 Parador UK Limited United Kingdom Step-down Subsidiary <BR> 6 Parador INC.(Incorporated on 24 January 2025) United States of America Step-down Subsidiary <BR> 7 Parador (Shanghai) Trading Co., Ltd. China Joint Venture <BR> 8 Crestia Polytech Private Limited India Wholly owned Subsidiary <BR> 9 Topline Industries Private Limited India Step-down Subsidiary <BR> 10 Aditya Polytechnic Private Limited India Step-down Subsidiary <BR> 11 Prabhu Sainath Polymers Private Limited India Step-down Subsidiary <BR> 12 Aditya Poly Industries Private Limited India Step-down Subsidiary <BR> 10. The Board of the Directors of the Company in their meeting held on 07 November 2025 has approved the following:a.Purchase/acquisition of 100% of the issued and paid-up equity share capital of Clean Coats Private Limited, hereinafter referred as Clean Coats for a total purchase consideration of up to INR12,000 lakhs and at an enterprise value of INR 9,250 lakhs on a cash free and debt free basis to strengthen the Company’s business in the construction chemicals segment, subject to net working capital and other adjustments that may be mutually agreed between the parties and as per the terms of the share purchase agreement to be entered into amongst the Company and shareholders of Clean Coats.b.Sale of 2MW wind power project owned by the Company and located at Jaisalmer, Rajasthan with a net book value of INR 630.80 lakhs, subject to identification of suitable buyers along with negotiation and finalization of the terms and conditions of the sale as may be necessary. <BR> 319300000367500000-635000000-2110000000-605000000-6472000000-22700000074560000072200000-25100000039000000-18260000010000013200000-55000001197000000-607000005200000-6300000052490000090200000000119000000783000000000000036500000337800000000000000002088000000000010000013100000021900000-574000000000000047150000028030000096000000226200000784000000-244800000-454200000-43330000074300000-359000000762900000403900000Remeasurements of defined benefit asset3310000033100000Remeasurements of defined benefit asset331000003310000096000009600000Exchange difference in translating financial statements of foreign operations9350000093500000Exchange difference in translating financial statements of foreign operations32330000032330000000117000000346800000