5096752026-01-012026-03-315096752026-03-315096752025-03-315096752025-04-012026-03-315096752026-01-012026-03-31in-capmkt:OtherExpenses1Member5096752025-04-012026-03-31in-capmkt:OtherExpenses1Member5096752026-03-31OtherNoncurrentFinancialAssetsDomain15096752026-03-31OtherNoncurrentAssetsDomain15096752026-03-31OtherCurrentFinancialAssetsDomain15096752026-03-31OtherCurrentAssetsDomain15096752026-03-31OtherNoncurrentFinancialLiabilitiesDomain15096752026-03-31OtherNoncurrentFinancialLiabilitiesDomain25096752026-03-31OtherCurrentFinancialLiabilitiesDomain15096752026-03-31OtherCurrentFinancialLiabilitiesDomain25096752026-03-31OtherCurrentLiabilitiesDomain15096752026-01-012026-03-31in-capmkt:ReportableSegments1Member5096752026-01-012026-03-31in-capmkt:ReportableSegments2Member5096752026-01-012026-03-31in-capmkt:ReportableSegments3Member5096752026-01-012026-03-31in-capmkt:ReportableSegments4Member5096752026-01-012026-03-31in-capmkt:ReportableSegments5Member5096752025-04-012026-03-31in-capmkt:ReportableSegments1Member5096752025-04-012026-03-31in-capmkt:ReportableSegments2Member5096752025-04-012026-03-31in-capmkt:ReportableSegments3Member5096752025-04-012026-03-31in-capmkt:ReportableSegments4Member5096752025-04-012026-03-31in-capmkt:ReportableSegments5Member5096752026-01-012026-03-31in-capmkt:ReportableSegments1Member5096752026-01-012026-03-31in-capmkt:ReportableSegments2Member5096752026-01-012026-03-31in-capmkt:ReportableSegments3Member5096752026-01-012026-03-31in-capmkt:ReportableSegments4Member5096752026-01-012026-03-31in-capmkt:ReportableSegments5Member5096752025-04-012026-03-31in-capmkt:ReportableSegments1Member5096752025-04-012026-03-31in-capmkt:ReportableSegments2Member5096752025-04-012026-03-31in-capmkt:ReportableSegments3Member5096752025-04-012026-03-31in-capmkt:ReportableSegments4Member5096752025-04-012026-03-31in-capmkt:ReportableSegments5Member5096752026-01-012026-03-31in-capmkt:ReportableSegments1Member5096752026-03-31in-capmkt:ReportableSegments1Member5096752026-01-012026-03-31in-capmkt:ReportableSegments2Member5096752026-03-31in-capmkt:ReportableSegments2Member5096752026-01-012026-03-31in-capmkt:ReportableSegments3Member5096752026-03-31in-capmkt:ReportableSegments3Member5096752026-01-012026-03-31in-capmkt:ReportableSegments4Member5096752026-03-31in-capmkt:ReportableSegments4Member5096752026-01-012026-03-31in-capmkt:ReportableSegments5Member5096752026-03-31in-capmkt:ReportableSegments5Member5096752026-01-012026-03-31in-capmkt:ReportableSegments1Member5096752026-03-31in-capmkt:ReportableSegments1Member5096752026-01-012026-03-31in-capmkt:ReportableSegments2Member5096752026-03-31in-capmkt:ReportableSegments2Member5096752026-01-012026-03-31in-capmkt:ReportableSegments3Member5096752026-03-31in-capmkt:ReportableSegments3Member5096752026-01-012026-03-31in-capmkt:ReportableSegments4Member5096752026-03-31in-capmkt:ReportableSegments4Member5096752026-01-012026-03-31in-capmkt:ReportableSegments5Member5096752026-03-31in-capmkt:ReportableSegments5Member5096752026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15096752026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25096752025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15096752025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25096752026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15096752025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15096752026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-05-04INRLakhsQuarterlyFourth quarterMulti segment2026-05-1214:20:002026-05-1216:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated1010130000097500000101988000004899100000952300000-1055000001670000000178200000391300000276190000010747300000-548500000394100000-154400000-144300000213500000692000000-223600000000100000-22350000046500000-177000000-2235000000-17680000007570000010-29.64-29.6400-29.64-29.64 <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 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.The Board of Directors of the Holding 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> 4.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 Section 129(3) 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> 5.The consolidated figures for the quarters ended 31 March 2026 and 31 March 2025 as reported in these financial results are the balancing figures between audited consolidated figures in respect of the previous full financial years and the published unaudited year to date consolidated figures upto the third quarter of the respective financial years. Also, consolidated figures upto the end of the third quarter were only reviewed and not subjected to audit. <BR> 6.The audited standalone financial results, for the quarter and year ended 31 March 2026 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 audited 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: INR in Lakhs <BR> Particulars Quarter ended Year ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> "Audited(refer note 5)" Unaudited"Audited(refer note 5)""Audited (refer note 5)" "Audited (refer note 5)" <BR> Revenue from operations 62505 55047 58115 242653 238958 <BR> Profit / (Loss) before tax (including exceptional items) (2316) 48 (1172) (1264) 6456 <BR> Profit / (Loss) for the period / year after tax (2488) 346 (993) (1404) 5359 <BR> Other comprehensive (loss) for the period / year (82) 25 (77) (27) (73) <BR> Total comprehensive income / (loss) for the period / year (2570) 371 (1070) (1431) 5286 <BR> 7 Certain assets of the Holding 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 quarter and year ended 31 March 2026 respectively, is presented as an exceptional item in the above results. <BR> 8On 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 Group has assessed and accounted the incremental impact of these changes of INR 434 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 Group 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> 9On 07 November 2025, the Holding 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 Holding 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> 10 Pursuant 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> 11 "The 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 Holding 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> 12 Pursuant 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> 13 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 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 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 Clean Coats Private Limited (w.e.f 11 November 2025) India Wholly owned Subsidiary <BR> 2025-04-012026-03-31AuditedConsolidated373040000005471000003785110000018644300000240580000036630000058626000006823000001514000000992940000039404700000-1553600000394100000-1159500000-890000044400000355000000-1195000000000-600000-1195600000411500000-784100000-11956000000-7839000000757000001011028100000-158.55-158.5500-158.55-158.55Other expenses2761900000Other expenses99294000001384890000039940000060300000281570000015844000004500000004300000340000030840000019700000051310000036000003882000001961810000068657000000206850000048930000060900000028230000029010000002680000098680000010780300000310800000307092000007570000011028100000111038000001110380000030100000000002438000000544800000043980000075660000059600000670400000055133000006429000003759400000440230000021010000001201660000043670000041790000030200000012901400000001960540000030709200000Other non- current financial assets197000000Other non- current assets388200000Other current financial assets282300000Other current assets986800000Lease liabilities2306800000Other non-current financial liabilities131200000Lease liabilities286800000Other financial liabilities1814200000Other current liabilities436700000Roofs2746700000Walls1607400000Pipes & Construction Chemicals2028000000Floors3712200000Others11600000Roofs11393100000Walls6096000000Pipes & Construction Chemicals6923400000Floors12865300000Others6050000010105900000373383000004600000343000001010130000037304000000Roofs188200000Walls76300000Pipes & Construction Chemicals82700000Floors-595400000Others200000Roofs1042600000Walls265700000Pipes & Construction Chemicals-320500000Floors-1429300000Others-7500000-248000000-44900000064100000237800000-157800000473300000-154300000-1160100000Roofs4918100000Walls4730400000Pipes & Construction Chemicals7362700000Floors12569500000Others2279000002980860000090060000030709200000Roofs1819700000Walls1046700000Pipes & Construction Chemicals3670800000Floors9332000000Others86000001587780000037276000001960540000068230000048080000055900000-106900000-225000004480000019000002266000000-2199000000-24600000630000015140000008430000012450000054000000204600000-60700000-28060000010000034800000-2000001721000000-51630000002200000023877000001228200000000427000000118550000001132200000000000483900000922500000280000000000000000881200000879900000000010000023500000045400000-147250000000000000157600000070330000027250000022650000068670000000-313000000-600000000104800000-495200000984500000489300000Remeasurements of defined benefit asset15500000Equity investments through other comprehensive income - net change in fair value20000015700000Remeasurements of defined benefit asset52300000Equity investments through other comprehensive income - net change in fair value20000052500000550000016000000Exchange difference in translating financial statements of foreign operations3630000036300000Exchange difference in translating financial statements of foreign operations3750000003750000000046500000411500000AuditedtrueBSR and Co, Chartered Accountantstrue2029-04-30