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in935096752026-01-012026-03-31RelatedPartyTransactionDomain945096752025-12-31RelatedPartyTransactionDomain945096752026-03-31RelatedPartyTransactionDomain945096752026-01-012026-03-31RelatedPartyTransactionDomain955096752025-12-31RelatedPartyTransactionDomain955096752026-03-31RelatedPartyTransactionDomain955096752026-01-012026-03-31RelatedPartyTransactionDomain965096752025-12-31RelatedPartyTransactionDomain965096752026-03-31RelatedPartyTransactionDomain965096752026-01-012026-03-31RelatedPartyTransactionDomain975096752025-12-31RelatedPartyTransactionDomain975096752026-03-31RelatedPartyTransactionDomain975096752026-01-012026-03-31RelatedPartyTransactionDomain985096752025-12-31RelatedPartyTransactionDomain985096752026-03-31RelatedPartyTransactionDomain985096752026-01-012026-03-31RelatedPartyTransactionDomain995096752025-12-31RelatedPartyTransactionDomain995096752026-03-31RelatedPartyTransactionDomain995096752026-01-012026-03-31RelatedPartyTransactionDomain1005096752025-12-31RelatedPartyTransactionDomain1005096752026-03-31RelatedPartyTransactionDomain1005096752026-01-012026-03-31RelatedPartyTransactionDomain1015096752025-12-31RelatedPartyTransactionDomain1015096752026-03-31RelatedPartyTransactionDomain1015096752026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-05-04INRLakhsQuarterlyFourth quarterSingle segmentManufacturing2026-05-1214:20:002026-05-1216:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-13https://cms.birlanu.com/public/media/2025/03/13/related-party-transaction-policy.pdffalsefalseNA <BR> 2026-01-012026-03-31AuditedStandalone625050000017160000064221000003204600000830600000-3552000005317000009350000022690000017737000006305800000116300000-347900000-231600000-136700000153900000172000000-2488000000000-248800000-8200000-2570000007570000010-32.99-32.9900-32.99-32.991The 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. <BR> 2.The above results for the quarter and year ended 31 March 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 12 May 2026. The statutory auditors have expressed an unmodified Audit opinion on these results. <BR> 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. <BR> 4The standalone figures for the quarter ended 31 March 2026 and 31 March 2025 as reported in these financial results are the balancing figures between audited standalone figures in respect of the full financial years and the unaudited year to date standalone figures upto the third quarter of the respective financial years. Also, standalone figures upto the end of the third quarter were only reviewed and not subjected to audit. <BR> 5 Exceptional items include: <BR> Quarter ended Year ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> "Audited(Refer note 4)" Unaudited"Audited(Refer note 4)"AuditedAudited <BR> a) Gain on sale of non-current assets held for sale (refer note (a) below) 3,940.65 - - 3,940.65 8,189.41 <BR> b) Provision for diminution in value of investment in subsidiary (refer note (b) below) (7,420.00) - - (7,420.00) - <BR> (3,479.35) - - (3,479.35) 8,189.41 <BR> 2025-04-012026-03-31AuditedStandalone24265300000849200000251145000001233860000019885000003336000002274100000360800000875300000672210000024893000000221500000-347900000-126400000-190000015900000140000000-1404000000000-140400000-2700000-14310000075700000100-18.62-18.6200-18.62-18.62other expenses1773700000other expenses67221000007843900000381100000603000009071000003312000003200000003129100000340000013619000001953000004689700000038550000014602000000386120000001728800000878000005150000043580000011470000024186000000793200000707300000031080000002198580000075700000118544000001193010000011930100000169900000000023320000019322000002134000003928000000253840000028768000006219000002046900000266880000015557000007101300000307100000787000003020000007517300000001005570000021985800000Notes: <BR> (a)Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2025 and 31 March 2026. Profit arising on such sale amounting to INR 8189 Lakhs and INR 3941 Lakhs for the year ended 31 March 2025 and for the year ended 31 March 2026 respectively, is presented as an exceptional item in the above results. <BR> (b)During the current year, the Company has recognised provision for diminution in value of investment in subsidiary BirlaNu International GmbH (Formerly HIL International GmbH) amounting to INR 7420 lakhs and presented as exceptional item in the above financial results. <BR> 6Pursuant to the BirlaNu Limited Employee Stock Options Scheme 2019, the Nomination and Remuneration Committee has approved the grant of 110131 options during the quarter ended 31 March 2026 to eligible employees. These options are fair valued by the Company based on the valuation report from an independent valuer. <BR> 7On 21 November 2025, the Government of India notified the four Labour Codes - the Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020, the Occupational Safety, Health and Working Conditions Code 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to change in regulations. The Company has assessed and accounted the incremental impact of these changes of INR 384 lakhs during the quarter ended 31 December 2025 and year ended 31 March 2026 based on the information to the extent available in accordance with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 8On 07 November 2025, the Company had entered into a Share purchase agreement (SPA) with shareholders of Clean Coats Private Limited ('Clean Coats') for purchase of the shares of Clean Coats at a total purchase consideration of INR 11,322 lakhs. Post completion of the agreed closing conditions, the Company obtained control over the Clean Coats and consolidated in it's books of account effective 11 November 2025. Consequent to the acquisition, the business of Clean Coats has been grouped under pipes and construction chemicals segment of the Group. <BR> 9Other income for the quater ended 31 December 2025, quarter and year ended 31 March 2026 includes dividend received from the subsidiary company i.e., Clean Coats Private Limited amounting to INR 1673 lakhs, INR 502 lakhs and INR 2175 lakhs, respectively. <BR> 10Pursuant to the provisions of Sections 230 and 233, and all other applicable provisions, if any, of the Companies Act, 2013, and in accordance with the enabling provisions of the Memorandum of Association and Articles of Association of Clean Coats Private Limited (herein after referred to as the 'Transferor Company'), and BirlaNu Limited (formerly known as 'HIL Limited') (herein after referred to as the 'Transferee Company'), and after securing the required approvals from the Board of Directors in their meetings held on 13 February 2026, subject to the requisite approval of the shareholders / creditors of the respective Companies, the transferor companies and transferee company have filed the necessary 'Company Applications' seeking approval of the Scheme of Amalgamation of the Transferor Company with the Transferee Company before the Hon'ble National Company Law Tribunal ('NCLT'), the Mumbai Bench and the Hyderabad Bench. Hon'ble NCLT Mumbai bench and Hyderabad bench, through its order dated 07 May 2026 and 29 April 2026 respectively dispensed with the requirement of holding shareholders and creditors meeting. Company is in the process initiating the further proceedings. <BR> <BR> Other Financial assets195300000Other tax assets (net)156500000Other non-current assets229000000other financial assets114700000Other current assets793200000Lease Liabilities107000000Other Financial Liabilities126200000Lease Liabilities60400000other financial Liabilities1495300000Other current liabilities30710000011The Kolkata Bench of the National Company Law Tribunal (“NCLT”) vide its order dated 10 March 2026, has approved the Scheme of Amalgamation (the “Scheme”) of Crestia Polytech Private Limited, Topline Industries Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited and Prabhu Sainath Polymers Private Limited (together referred to as transferor companies) with the Company with an appointed date of 05 April 2024, under sections 230 to 232 and other applicable provisions of the Companies Act, 2013 read with the rules framed thereunder. The said Scheme has become effective from 10 March 2026 on compliance of all the conditions precedent mentioned therein. Consequently, the transferor companies got amalgamated with the Company w.e.f. 05 April 2024. The transferor companies are engaged in the business of manufacturing and trading of various types of pipes and fittings, water storage injections, molding items etc. <BR> The amalgamated entity is under common control and thus, the accounting of the said amalgamation has been done applying Pooling of interest method as prescribed in Appendix C of Ind AS 103 ‘Business Combinations’ with effect from 5 April 2024 since the Company has acquired control over transferor companies on 5 April 2024. <BR> While applying Pooling of Interest method, the Company has recorded all assets, liabilities and reserves including goodwill attributable to the transferor companies at their respective carrying values as appearing in the consolidated financial statements of the Company immediately prior to the amalgamation. <BR> The comparative period figures included in the standalone financial results for the quarter ended 31 December 2025, quarter and year ended 31 March 2025 have been restated as if the amalgamation has taken place from the date of acquisition of control over transferor companies i.e., 5 April 2024 as required under Appendix C of Ind AS 103. Below is the summary of key financial parameters of the transferor companies:" <BR> INR in lakhs <BR> Particulars Quarter ended 31.12.2025 "Quarter ended <BR> 31.03.2025" "Year ended <BR> 31.03.2025" <BR> Revenues from operations 3081 3507 14899 <BR> Profit before tax (732) (1125) (3483) <BR> Profit for the period/year (614) (878) (3071) <BR> <BR> 12The Board of Directors of the Company have recommended a final dividend of INR 15.00 per share (150%) on 12 May 2026 for the financial year ended 31 March 2026. Final dividend is subject to approval of shareholders. <BR> 13The 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 Section 129(3) 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 31 March 2026 amounts to INR NIL (31 March 2025: INR NIL), after considering the provision for diminution in value of investments amounting to INR 143 lakhs (31 March 2025: 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 <BR> 14The 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 and year ended 31 March 2026: <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 Pardor 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 Clean Coats Private Limited (w.e.f 11 November 2025) India Wholly owned Subsidiary <BR> <BR> <BR> <BR> 360800000350800000-4370000011900000145000004480000037000002000000140000001500000087530000082000000-11800000519000001920000000-266700000217500000157700000-3000001703000000-5392000000729400000016536000001527200000000887000000143850000001137300000000000471300000814900000000000000008812000008800000000000217500000138600000068000000-10556000000000000012138000009049000005010000022650000036050000000-328200000547000000547000003310000087800000Remeasurements of defined benefit (liabilities)/assets-11300000Equity investments through other comprehensive income-net change in fair value200000-11100000Remeasurements of defined benefit (liabilities)/assets-3900000Equity investments through other comprehensive income-net change in fair value200000-3700000-2900000-100000000-8200000-2700000BirlaNu Limited******GMMCO Limited******other related partyPurchase of goods or services5000000Approved214500030000695000Purchase of goodsBirlaNu Limited******GMMCO Limited******other related partyPurchase of goods or services3000000Approved69400000Purchase of servicesBirlaNu Limited******National Engineering Industries Limited******other related partyAny other transactionPayment of rent and office maintenance charges50000000Approved22328000631000239000BirlaNu Limited******Birla Buildings Limited******other related partyAny other transactionPayment of rent and reimbursement of taxes, office maintenance and other service charges7000000Approved235300094000169000BirlaNu Limited******Birla Buildings Limited******other related partyAny other transactionRent Received200000Approved10100000BirlaNu Limited******CK Birla Corporate Services Limited******other related partyAny other transactionProfessional Services availed100000000Approved3249400055330002873000BirlaNu Limited******CK Birla Corporate Services Limited******other related partyAny other transactionPayment of Brand royalty15000000Approved000transaction was reported in H1FY26.BirlaNu Limited******Orient Paper and Industries Limited******other related partyAny other transactionRent Received10000000Approved27330003970000BirlaNu Limited******Orient Paper and Industries Limited******other related partySale of goods or services2500000Approved000transaction was reported in H1FY26.BirlaNu Limited******Orient Cement Limited******other related partyAny other transactionRent Received10000000Approved000transaction was reported in H1FY26; ceased to be a related party w.e.f. 23.04.2025 due to change in managementBirlaNu Limited******Orient Cement Limited******other related partySale of goods or services1000000Approved000Opening Balance was reported in H1FY26; ceased to be a related party w.e.f. 23.04.2025 due to change in managementBirlaNu Limited******CK Birla Healthcare Pvt. Ltd.******other related partyPurchase of goods or services10000000Approved164900029000526000Purchase of servicesBirlaNu Limited******Khaitan & Co.******other related partyPurchase of goods or services20000000Approved1069400000Purchase of servicesBirlaNu Limited******Khaitan & Co. LLP******other related partyPurchase of goods or services10000000Approved279100014270000Purchase of servicesBirlaNu Limited******Khaitan & Co. AOR******other related partyPurchase of goods or services2500000Approved10200000Purchase of servicesBirlaNu Limited******Innovative Infra & Mining Solutions Ltd.******other related partyPurchase of goods or services5000000Approved1200000024000Purchase of servicesBirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryInterest received0NA699200004877500054781000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryInterest received0NA6459800000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee given0NA16443000045878420004752272000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryAny other transactionCommission on Corporate Guarantee0NA1015900045960006876000(No fresh CG given, amount represents exchange rate difference); Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******BirlaNu International GmbH******Wholly-owned SubsidiaryLoan0NA7709300017206360001797730000Loan0.08long-termUnsecuredGeneral Business Purpose(No fresh loan given, amount represents exchange rate difference); Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******Parador GmbH******Wholly-owned SubsidiaryPurchase of goods or services0NA83280001941600024338000Purchase of goods; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu Limited******Clean Coats Private Limited******Wholly-owned SubsidiaryPurchase of goods or services0NA190100001001000Purchase of goodsBirlaNu Limited******Clean Coats Private Limited******Wholly-owned SubsidiaryPurchase of goods or services0NA20700000Purchase of servicesBirlaNu Limited******Topline Industries Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA8500000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA1272700097580000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryAny other transactionPurchase of asset0NA341800000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryAny other transactionRent paid0NA180000350000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA101190003240000Purchase of goods;Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee given0NA01000000000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Polytechnic Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee fee received0NA73100000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA32358000265900000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA118700010620000Purchase of goods;Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee given0NA01853000000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate guanrantee fee received0NA79500000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA1554750001852470000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA1675500010090000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee given0NA04450000000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionCorporate Guarantee fee received0NA221900000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryAny other transactionLoan given0NA02500000000Loan0.085short termUnsecuredGeneral Business PurposeMerged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Crestia Polytech Pvt Ltd******Wholly-owned SubsidiaryInterest received0NA1062000000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Aditya Poly Industries Pvt Ltd******Wholly-owned SubsidiaryAny other transactionSale of raw material0NA9212000308580000Merged with BirlaNu Limited effective from March 31, 2026BirlaNu Limited******Ms. Avanti Birla******Relative of Director and PromoterRemuneration22367000Approved1316600004473000BirlaNu Limited******Mr. Akshat Seth******Managing Director & CEORemuneration0NA58693000027373000BirlaNu Limited******Mr. Ajay Kapadia******Chief Financial OfficerRemuneration0NA1039900003511000BirlaNu Limited******Ms. Nidhi Bisaria******Company SecretaryRemuneration0NA35510000656000BirlaNu Limited******Mr. CK Birla******Promoter DirectorAny other transactionSitting Fee1000000Approved30000000BirlaNu Limited******Ms. Amita Birla******Promoter DirectorAny other transactionSitting Fee1000000Approved20000000Crestia Polytech Pvt. Ltd.******Topline Industries Pvt. Ltd.******Wholly-owned SubsidiarySale of goods or services0NA3556100001748480000Sale of goods; Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Topline Industries Pvt. Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA249700003490000Purchase of goods;Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Topline Industries Pvt. Ltd.******Wholly-owned SubsidiaryAny other transactionRent and maintenance received0NA93600000Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Topline Industries Pvt. Ltd.******Wholly-owned SubsidiaryLoan0NA01200000000Loan0.085short termUnsecuredGeneral Business purposeMerged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Topline Industries Pvt. Ltd.******Wholly-owned SubsidiaryInterest received0NA510000000Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiarySale of goods or services0NA455260001222530000Sale of goods; Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA3838700000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryPurchase of goods or services0NA1600000Purchase of services;Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryLoan0NA0850000000Loan0.095short-termUnsecuredGeneral Business purposeMerged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryInterest received0NA403700000Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Polytechnic Pvt. Ltd.******Wholly-owned SubsidiaryAny other transactionRent and maintenance received0NA31200000Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiarySale of goods or services0NA146200000sale of goods;Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA255300041910000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Prabhu Sainath Polymers Pvt Ltd******Wholly-owned SubsidiaryAny other transactionRent and maintenance received0NA31200000Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Poly Industries Pvt Ltd******Wholly-owned SubsidiarySale of goods or services0NA39217000892680000Sale of goods;Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Poly Industries Pvt Ltd******Wholly-owned SubsidiaryPurchase of goods or services0NA992800000Purchase of goods;Merged with BirlaNu Limited effective from March 31, 2026Crestia Polytech Pvt. Ltd.******Aditya Poly Industries Pvt Ltd******Wholly-owned SubsidiaryAny other transactionRent and maintenance received0NA31200000Merged with BirlaNu Limited effective from March 31, 2026Topline Industries Pvt. Ltd******Prabhu Sainath Polymers Pvt. Ltd******Fellow subsidiaryPurchase of goods or services0NA98631000132040000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Topline Industries Pvt. Ltd******Aditya Poly Industries Pvt. Ltd.******Fellow subsidiarySale of goods or services0NA150300039990000sale of goods; Merged with BirlaNu Limited effective from March 31, 2026Topline Industries Pvt. Ltd******Aditya Poly Industries Pvt. Ltd.******Fellow subsidiaryPurchase of goods or services0NA10931800000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Topline Industries Pvt. Ltd******Aditya Polytechnic Pvt. Ltd.******Fellow subsidiaryPurchase of goods or services0NA8577500031980000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Topline Industries Pvt. Ltd******Aditya Polytechnic Pvt. Ltd.******Fellow subsidiaryPurchase of goods or services0NA166500000Purchase of services; Merged with BirlaNu Limited effective from March 31, 2026Aditya Polytechnic Pvt. Ltd.******Prabhu Sainath Polymers Pvt. Ltd******Fellow subsidiaryPurchase of goods or services0NA20800000Purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026Aditya Polytechnic Pvt. Ltd.******Prabhu Sainath Polymers Pvt. Ltd******Fellow subsidiarySale of goods or services0NA100000sale of goods; Merged with BirlaNu Limited effective from March 31, 2026Aditya Polytechnic Pvt. Ltd.******Aditya Poly Industries Pvt. Ltd.******Fellow subsidiarySale of goods or services0NA1207500000sale of goods;Merged with BirlaNu Limited effective from March 31, 2026Aditya Polytechnic Pvt. Ltd.******Aditya Poly Industries Pvt. Ltd.******Fellow subsidiaryPurchase of goods or services0NA942900016660000purchase of goods; Merged with BirlaNu Limited effective from March 31, 2026BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryInterest received0NA42546000239674000294447000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryAny other transactionother payables0NA11762100026251560002742777000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryAny other transactionother receivables0NA61677000-1961800026642000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryPurchase of goods or services0NA189400054850007692000Purchase of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Holdings GmbH******Wholly-owned SubsidiaryLoan0NA7574200016904570001766199000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador GmbH******Wholly-owned SubsidiaryLoan0NA-9866200026347960002972533000Loan partially repaid; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador GmbH******Wholly-owned SubsidiaryInterest received0NA46073000569015000642527000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador GmbH******Wholly-owned SubsidiaryAny other transactionother payables0NA119898000380052000560251000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Parkettwerke GmbH******Wholly-owned SubsidiaryInterest received0NA143550006096000078531000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.BirlaNu International GmbH******Parador Parkettwerke GmbH******Wholly-owned SubsidiaryLoan0NA32706000729967000762673000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiarySale of goods or services0NA22733500000Sale of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryInterest received0NA2045700000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryAny other transactionother receivables0NA76621000121665000235079000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryAny other transactionother payables0NA4000934000998000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador GmbH******Wholly-owned SubsidiaryLoan0NA-118955000259649000271283000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador Parkettwerke GmbH******Wholly-owned SubsidiarySale of goods or services0NA2526000834000436000sale of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador Holdings GmbH******Parador UK Limited******Fellow subsidiaryPurchase of goods or services0NA441800033650008428000purchase of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador Parkettwerke GmbH******Wholly-owned SubsidiaryPurchase of goods or services0NA1418163000695248000788019000Purchase of goods;Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador Parkettwerke GmbH******Wholly-owned SubsidiarySale of goods or services0NA1144700037800002529000Sale of goods; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador (Shanghai) Trading Co., Ltd******Associate CompanySale of goods or services300000000Approved5399000140050000144183000Sale of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador (Shanghai) Trading Co., Ltd******Associate CompanyAny other transactionReimbursement of marketing expenses incurred on behalf of Parador GmbH1000000Approved9000194000203000Reimbursement of expenses; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador UK Limited******Wholly-owned SubsidiarySale of goods or services0NA47280000184714000213524000sale of services; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador UK Limited******Wholly-owned SubsidiarySale of goods or services0NA903100000sale of goods; Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador UK Limited******Wholly-owned SubsidiaryAny other transactionother receivables0NA322830002483600039457000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador UK Limited******Wholly-owned SubsidiaryAny other transactionother payables0NA11322000121400008652000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador US Limited******Wholly-owned SubsidiarySale of goods or services0NA912600009702000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.Parador GmBH******Parador US Limited******Wholly-owned SubsidiaryAny other transactionother receivables0NA8125000024868000175608000Figures mentioned for the transactions that took place during the half year ended March 31, 2026 between (i) the Company and its overseas subsidiaries; (ii) Between the overseas subsidiaries are translated based on the average exchange rate from EURO to INR.3916959000AuditedtrueBSR and Co, Chartered Accountantstrue2029-04-30