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CORPORATION LIMITEDMain BoardEquity2025-04-012026-03-312026-05-092026-05-01INRCroresQuarterlyFourth quarterMulti segment2026-05-0911:00:002026-05-0914:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-31https://birlacorporation.com/investors/policies/policy-on-related-party-transactions-BCL.pdffalsefalseNot applicable, as there is no default on loans and debt securities.2026-01-012026-03-31AuditedStandalone163422000002979000001664010000039883000001433000004151000009588000002045000004955000008795400000150009000001639200000-3568000001282400000520900000-2763000002446000000103780000000001037800000-1209900000-1721000007701000001013.4713.470013.4713.470.00160.04820.0969REFER FINANCIAL RESULTS SUBMITTED2025-04-012026-03-31AuditedStandalone549045000008466000005575110000012783800000477800000-8529000003969500000827700000193180000032480600000516183000004132800000-569000000356380000092430000014200000010663000000249750000000002497500000-13274000001170100000770100000104724260000032.4332.430032.4332.430.00160.02210.0764Power & fuel2923500000Transport & forwarding expenses3226800000Other expenses2645100000Power & fuel11266200000Transport & forwarding expenses11095100000Other expenses101193000003491660000022238000001080000002070000006000005000000228054000005861400000012537000001349900000846500000001135900000697701000007029300000442730000023138000007356000003620000016800000370300000790000000001685600000166149000006800000086391800000770100000573895000005815960000058159600000565090000000045714000001022230000029210000035480000000130750000015369900000274250000023080000048992000005130000000332250000011195000000143990000021080000016600000012862300000002823220000086391800000Other non-current 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loss-1441200000-1441200000Amount of items that will not be reclassified to profit and loss-1582000000-1582000000-231100000-255400000Amount of items that will be reclassified to profit and loss-1300000-1300000Amount of items that will be reclassified to profit and loss42000004200000-15000005000000-1209900000-1327400000BIRLA CORPORATION LIMITED******RCCPL Private Limited******Wholly owned SubsidiarySale of goods or services8500000000Within omnibus approval2475200000366600000474300000BIRLA CORPORATION LIMITED******RCCPL Private Limited******Wholly owned SubsidiaryPurchase of goods or services5500000000Within omnibus approval126860000000BIRLA CORPORATION LIMITED******RCCPL Private Limited******Wholly owned SubsidiaryAny other transactionTransfer of Vendor Debit Balance to RCCPL Pvt. 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Ltd.******Wholly owned SubsidiaryAny other transactionAdvances givenNot Applicable000BIRLA CORPORATION LIMITED******M P Birla Group Services Pvt. Ltd.******Wholly owned SubsidiaryAny other transactionAdvances recoveredNot Applicable000BIRLA CORPORATION LIMITED******TKIL Industries Pvt. Ltd. (formerly known as Thyssenkrupp Industries India Pvt. Ltd.)******Related Party of SubsidiaryPurchase of goods or services97900000Within omnibus approval20400000-1300000-1800000BIRLA CORPORATION LIMITED******TKIL Industries Pvt. Ltd. (formerly known as Thyssenkrupp Industries India Pvt. Ltd.)******Related Party of SubsidiaryAny other transactionAdvances givenNot Applicable021000000BIRLA CORPORATION LIMITED******TKIL Industries Pvt. Ltd. (formerly known as Thyssenkrupp Industries India Pvt. Ltd.)******Related Party of SubsidiaryAny other transactionAdvances recovered2100000Within omnibus approval210000000BIRLA CORPORATION LIMITED******Paharpur Cooling Towers Ltd.******Related Party of SubsidiaryPurchase of goods or services40000000Within omnibus approval2900000-2700000-2000000BIRLA CORPORATION LIMITED******Paharpur Cooling Towers Ltd.******Related Party of SubsidiaryAny other transactionAdvances givenNot Applicable000BIRLA CORPORATION LIMITED******Paharpur Cooling Towers Ltd.******Related Party of SubsidiaryAny other transactionAdvances recoveredNot Applicable000BIRLA CORPORATION LIMITED******Paharpur Cooling Towers Ltd.******Related Party of SubsidiarySale of goods or services10000000Within omnibus approval3000000-400000BIRLA CORPORATION LIMITED******Universal Cables Ltd.******PromoterPurchase of goods or services40000000Within omnibus approval7100000-400000-5100000BIRLA CORPORATION LIMITED******Universal Cables Ltd.******PromoterSale of goods or services10000000Within omnibus approval770000000BIRLA CORPORATION LIMITED******Shri Sandip Ghose******Managing Director & Chief Executive OfficerLoanAs approved by Nomination and Remuneration Committee and Board-3000003000000Loan01 year 9 monthsSecuredEducation Loan for daughter as per the Company's policyBIRLA CORPORATION LIMITED******Satna Cement Works Employees' Provident Fund******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust50000000Within omnibus approval1920000031000002900000BIRLA CORPORATION LIMITED******Soorah Jute Mills Employees' Provident Fund Trust******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust300000Within omnibus approval000BIRLA CORPORATION LIMITED******M P Birla Group Provident Fund Institution******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust30000000Within omnibus approval1200000020000002000000BIRLA CORPORATION LIMITED******Birla Cement Works Staff Provident Fund******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust15000000Within omnibus approval4000000700000600000BIRLA CORPORATION LIMITED******Birla Jute Mills Workers' Provident Fund Trust******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust25000000Within omnibus approval840000015000001400000BIRLA CORPORATION LIMITED******Durgapur Cement Works Employees' Provident Fund******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust15000000Within omnibus approval4700000800000800000BIRLA CORPORATION LIMITED******Birla Corporation Limited, Employees Gratuity Fund******Post employment benefit plan TrustAny other transactionReceivable others/(Payable others)Not Applicable0-89000000-66600000BIRLA CORPORATION LIMITED******Belle Vue Clinic******PromoterPurchase of goods or services2500000Within omnibus approval2000000-100000BIRLA CORPORATION LIMITED******Hindustan Gum & Chemicals Ltd.******PromoterSale of goods or services50000000Within omnibus approval400000-3000000BIRLA CORPORATION LIMITED******Hindustan Gum & Chemicals Ltd.******PromoterPurchase of goods or servicesRatified by Audit Committee1000002026-01-3010000000BIRLA CORPORATION LIMITED******Hindustan Gum & Chemicals Ltd.******PromoterPurchase of goods or servicesRatified by Audit Committee1000002026-05-0810000000BIRLA CORPORATION LIMITED******East India Investment Co. Pvt. Ltd.******PromoterAny other transactionRent received in advance0As approved by the Audit Committee000BIRLA CORPORATION LIMITED******Gwalior Webbing Co. Pvt. Ltd.******PromoterAny other transactionRent received in advance0As approved by the Audit Committee00100000BIRLA CORPORATION LIMITED******The Punjab Produce & Trading Co. Pvt. Ltd******PromoterAny other transactionRent received in advance0As approved by the Audit Committee00100000BIRLA CORPORATION LIMITED******Birla Corporation Limited, Employees Gratuity Fund******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust150000000Within omnibus approval14500000000BIRLA CORPORATION LIMITED******Birla Corporation Superannuation Fund******Post employment benefit plan TrustAny other transactionContribution to Post employment benefit plan Trust50000000Within omnibus approval1450000000BIRLA CORPORATION LIMITED******Madhav Prasad Priyamvada Birla Apex Charitable Trust******Other related party in which directors are interestedAny other transactionCorporate Social Responsibility expenditure50000000Within omnibus approval750000000BIRLA CORPORATION LIMITED******Universal Cables Ltd.******PromoterLoan1250000000Within omnibus approval25000000010000000001250000000Loan0.0853 yearsUnsecuredFor business purposeBIRLA CORPORATION LIMITED******Universal Cables Ltd.******PromoterInterest receivedNot Applicable5260000000Loan0.0853 yearsUnsecuredFor business purposeRCCPL PRIVATE LIMITED******Vindhya Telelinks Limited******Promoter of Holding CompanyPurchase of goods or servicesNot Applicable4000000-100000RCCPL PRIVATE LIMITED******Vindhya Telelinks Limited******Promoter of Holding CompanySale of goods or servicesNot Applicable80000000RCCPL PRIVATE LIMITED******TKIL INDUSTRIES PRIVATE LIMITED (Formerly known as Thyssenkrupp Industries India Pvt. Ltd.)******Other related party in which directors are interestedPurchase of goods or servicesNot Applicable131000001700000-1000000RCCPL PRIVATE LIMITED******TKIL INDUSTRIES PRIVATE LIMITED (Formerly known as Thyssenkrupp Industries India Pvt. Ltd.)******Other related party in which directors are interestedAny other transactionAdvances givenNot Applicable39300000160000040900000RCCPL PRIVATE LIMITED******Paharpur Cooling Towers Ltd.******Other related party in which directors are interestedPurchase of goods or servicesNot Applicable300000-100000-100000RCCPL PRIVATE LIMITED******Paharpur Cooling Towers Ltd.******Other related party in which directors are interestedAny other transactionAdvances givenNot Applicable04000000RCCPL PRIVATE LIMITED******Paharpur Cooling Towers Ltd.******Other related party in which directors are interestedAny other transactionAdvances recoveredNot Applicable40000000RCCPL PRIVATE LIMITED******SIMPL Mining & Infrastructure Ltd. (Formerly known as Sanghi Infrastructure M.P. Limited)******Wholly owned subsidiaryLoanNot Applicable0290600000299600000Loan0.0813 yearsUnsecuredFor business purposeRCCPL PRIVATE LIMITED******SIMPL Mining & Infrastructure Ltd. (Formerly known as Sanghi Infrastructure M.P. Limited)******Wholly owned subsidiaryInterest receivedNot Applicable900000000Loan0.0813 yearsUnsecuredFor business purposeRCCPL PRIVATE LIMITED******Universal Cables Ltd.******Promoter of Holding CompanyPurchase of goods or servicesNot Applicable9700000-800000-7300000RCCPL PRIVATE LIMITED******Universal Cables Ltd.******Promoter of Holding CompanySale of goods or servicesNot Applicable21900000-10000000RCCPL PRIVATE LIMITED******Utility Infrastructure & Works Private Limited******Wholly owned subsidiaryAny other transactionAdvances givenNot Applicable0310000000RCCPL PRIVATE LIMITED******Utility Infrastructure & Works Private Limited******Wholly owned subsidiaryAny other transactionAdvances recoveredNot Applicable3100000000RCCPL PRIVATE LIMITED******Utility Infrastructure & Works Private Limited******Wholly owned subsidiaryAny other transactionPayable for Capital ExpendituresNot Applicable00-19000004510600000AuditedtrueV. SANKAR AIYAR & CO.true2028-04-30