5432122026-01-012026-03-315432122026-03-315432122025-03-315432122025-04-012026-03-315432122026-01-012026-03-31in-capmkt:OtherExpenses1Member5432122025-04-012026-03-31in-capmkt:OtherExpenses1Member5432122026-03-31OtherNoncurrentFinancialAssetsDomain15432122026-03-31OtherNoncurrentAssetsDomain15432122026-03-31OtherNoncurrentAssetsDomain25432122026-03-31OtherCurrentFinancialAssetsDomain15432122026-03-31OtherCurrentAssetsDomain15432122026-03-31OtherNoncurrentFinancialLiabilitiesDomain15432122026-03-31OtherCurrentFinancialLiabilitiesDomain15432122026-03-31OtherCurrentFinancialLiabilitiesDomain25432122026-03-31OtherCurrentLiabilitiesDomain15432122026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432122025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15432122026-01-012026-03-31RelatedPartyTransactionDomain15432122025-12-31RelatedPartyTransactionDomain15432122026-03-31RelatedPartyTransactionDomain15432122026-01-012026-03-31RelatedPartyTransactionDomain25432122025-12-31RelatedPartyTransactionDomain25432122026-03-31RelatedPartyTransactionDomain25432122026-01-012026-03-31RelatedPartyTransactionDomain35432122025-12-31RelatedPartyTransactionDomain35432122026-03-31RelatedPartyTransactionDomain35432122026-01-012026-03-31RelatedPartyTransactionDomain45432122025-12-31RelatedPartyTransactionDomain45432122026-03-31RelatedPartyTransactionDomain45432122026-01-012026-03-31RelatedPartyTransactionDomain55432122025-12-31RelatedPartyTransactionDomain55432122026-03-31RelatedPartyTransactionDomain55432122026-01-012026-03-31RelatedPartyTransactionDomain65432122025-12-31RelatedPartyTransactionDomain65432122026-03-31RelatedPartyTransactionDomain65432122026-01-012026-03-31RelatedPartyTransactionDomain75432122025-12-31RelatedPartyTransactionDomain75432122026-03-31RelatedPartyTransactionDomain75432122026-01-012026-03-31RelatedPartyTransactionDomain85432122025-12-31RelatedPartyTransactionDomain85432122026-03-31RelatedPartyTransactionDomain85432122026-01-012026-03-31RelatedPartyTransactionDomain95432122025-12-31RelatedPartyTransactionDomain95432122026-03-31RelatedPartyTransactionDomain95432122026-01-012026-03-31RelatedPartyTransactionDomain105432122025-12-31RelatedPartyTransactionDomain105432122026-03-31RelatedPartyTransactionDomain105432122026-01-012026-03-31RelatedPartyTransactionDomain115432122025-12-31RelatedPartyTransactionDomain115432122026-03-31RelatedPartyTransactionDomain115432122026-01-012026-03-31RelatedPartyTransactionDomain125432122025-12-31RelatedPartyTransactionDomain125432122026-03-31RelatedPartyTransactionDomain125432122026-01-012026-03-31RelatedPartyTransactionDomain135432122025-12-31RelatedPartyTransactionDomain135432122026-03-31RelatedPartyTransactionDomain135432122026-01-012026-03-31RelatedPartyTransactionDomain145432122025-12-31RelatedPartyTransactionDomain145432122026-03-31RelatedPartyTransactionDomain145432122026-01-012026-03-31RelatedPartyTransactionDomain155432122025-12-31RelatedPartyTransactionDomain155432122026-03-31RelatedPartyTransactionDomain155432122026-01-012026-03-31RelatedPartyTransactionDomain165432122025-12-31RelatedPartyTransactionDomain165432122026-03-31RelatedPartyTransactionDomain165432122026-01-012026-03-31RelatedPartyTransactionDomain175432122025-12-31RelatedPartyTransactionDomain175432122026-03-31RelatedPartyTransactionDomain175432122026-01-012026-03-31RelatedPartyTransactionDomain185432122025-12-31RelatedPartyTransactionDomain185432122026-03-31RelatedPartyTransactionDomain185432122026-01-012026-03-31RelatedPartyTransactionDomain195432122025-12-31RelatedPartyTransactionDomain195432122026-03-31RelatedPartyTransactionDomain195432122026-01-012026-03-31RelatedPartyTransactionDomain205432122025-12-31RelatedPartyTransactionDomain205432122026-03-31RelatedPartyTransactionDomain205432122026-01-012026-03-31RelatedPartyTransactionDomain215432122025-12-31RelatedPartyTransactionDomain215432122026-03-31RelatedPartyTransactionDomain215432122026-01-012026-03-31RelatedPartyTransactionDomain225432122025-12-31RelatedPartyTransactionDomain225432122026-03-31RelatedPartyTransactionDomain225432122026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares543212BOROLTDNOTLISTEDINE02PY01013BOROSIL LIMITEDMain BoardEquity2025-04-012026-03-312026-05-192026-05-12INRLakhsQuarterlyFourth quarterSingle segmentConsumerware2026-05-1916:15:002026-05-1919:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-07https://www.borosil.com/site/assets/files/8222/07_related_party_transaction_policy-1-clean.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone28598480007964300029394910001743190001251995000-3644700003523610002044400021027600011415080002786433000153058000015305800030972000106920004166400001113940000000111394000469300011608700011958200010.930.93000.930.93Notes on Audited Standalone Financial Results for the quarter and year ended 31st March, 2026: <BR> <BR> 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 19th May, 2026. <BR> <BR> 2. Pursuant to exercise of the options issued under “Borosil Limited Employee Stock Option Scheme, 2020”, during the quarter and year ended 31st March, 2026, the Company has made allotment of Nil and 59,139 Equity Shares respectively of the face value of Re. 1 each, which has resulted into increase of paid up Equity Share Capital by Rs. Nil and Rs. 0.59 lakh respectively and Securities Premium by Rs. Nil and Rs. 147.87 lakhs respectively. <BR> <BR> 3. Effective from 21st November 2025, the Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes. On the basis of best available information, the Company has assessed the one time incremental impact of Rs. 404.82 lakhs in the above financial results for the quarter ended 31st December, 2025 and year ended 31st March 2026 and disclosed as exceptional items. The Company continues to monitor the finalisation of Central / State Government Rules and clarifications in relation to newly introduced Labour Code and would provide appropriate accounting effect on the basis of new developments, if required. <BR> <BR> 4. During the quarter ended March 31, 2026, the production activities at the Company’s Borosilicate Glass Furnace for Pressware Products and its Opal Glass Furnaces, all located at Jaipur, Rajasthan, were temporarily impacted due to restrictions in the supply of LPG arising from a force majeure situation caused by the conflict in the Middle East and its consequent impact on global fuel supply. Consequently, the operations and financial performance of the Company for the quarter were impacted to that extent. <BR> <BR> 5. The Company is primarily engaged in the business of Consumer ware products, which is a single segment in terms of Ind AS 108 “Operating Segments”. <BR> <BR> 6. The figures for the corresponding previous period/year have been rearranged/regrouped, wherever necessary, to make them comparable. The figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between the audited figures of the full financial year and the published year to date figures upto the third quarter of the respective financial year. <BR> <BR> <BR> <BR> For Borosil Limited <BR> <BR> <BR> <BR> Place: Mumbai Shreevar Kheruka <BR> Date : 19.05.2026 Managing Director & CEO <BR> (DIN 01802416) <BR> <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone11977813000302937000122807500007458430004167722000-1816780001262982000652650008681650004293387000112216860001059064000-4048200010185820002586610004079000262740000075584200000007558420001408000757250000119582000187592790006.326.31006.326.31Other Expenses1141508000Other Expenses4293387000530131400063119300067440000445900000017825100001629340003285000037403500002924000006610145000362657600066191300010867720002296600035790005254000723150001852799000031077200057901470000012400292000119582000875927900088788610008878861000710168000000673220007774900000195490000097298000029583100026858200045847900072706100011272890002150181000927290001628320001427090000254845100000352143100012400292000Others32850000other non current assets292370000Non-current tax assets(net)30000Others72315000Other current assets310772000lease Liabilities67322000lease liabilities49322000Other financial liabilities1077967000Other current liabilities9272900065265000-296792000-741990000-1273700000000-645140000147551000086816500000000374000001786100036339000-119020000-328000000-808880000414734000143331600000016389500001269421000050000006039850008981010000000179860009429840000000000000000160000000000074350000-2500000-137917900000000097570000470300000241033000528700000650500000-769000120335000105770000105770001236300022940000Re-measurement gains / (losses) on defined benefit plans62710006271000Re-measurement gains / (losses) on defined benefit plans1881000188100015780004730000046930001408000Borosil Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entityAny other transactionRent Income / Security Deposit15710000Refer Notes7982000-3417000-3417000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entityPurchase of goods or services1300000000Refer Notes281797000-100951000-88430000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entityAny other transactionFunctional support / shared service transactions300000000Refer Notes94416000-5240000-5240000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entityAny other transactionRent Expense1125000Refer Notes57200000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entityAny other transactionShare based payment receivable0Refer Notes029720002898000Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.Borosil Limited******Goel Scientific Glass Works Limited******Entities with joint control or significant influence over entityAny other transactionReimbursement of expenses3000000Refer Notes14010002237000819000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Goel Scientific Glass Works Limited******Entities with joint control or significant influence over entitySale of goods or services2500000Refer Notes79100000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Renewables Limited******Entities with joint control or significant influence over entityAny other transactionFunctional support / shared service transactions100000000Refer Notes47521000514450001540000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Renewables Limited******Entities with joint control or significant influence over entitySale of goods or services2500000Refer Notes34500000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Borosil Renewables Limited******Entities with joint control or significant influence over entityAny other transactionRoyalty Income82096000Refer Notes820960003765400043575000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Acalypha Realty Limited******Wholly owned subsidiaryInvestment0Refer Notes0545000545000Depicts only opening & closing balance. No transaction was made during the half year ended, hence approval of Audit Committee not required.Borosil Limited******Stylenest India Limited******Wholly owned subsidiaryInter-corporate deposit160000000Refer Notes8892500071075000160000000Inter-corporate deposit0.083 yearsUnsecuredGeneral corporate purposeFor the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Stylenest India Limited******Wholly owned subsidiaryInterest received12800000Refer Notes466500016680005700000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Stylenest India Limited******Wholly owned subsidiaryAny other transactionGuarantee Commission Income1960000Refer Notes2740000322000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Stylenest India Limited******Wholly owned subsidiarySale of goods or services150000000Refer Notes3860000458000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Stylenest India Limited******Wholly owned subsidiaryAny other transactionBusiness support service transactions20000000Refer Notes18487000020962000For the field viz. “in case monies are due to either party as a result of the transaction”, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableBorosil Limited******Stylenest India Limited******Wholly owned subsidiaryInvestment0Refer Notes050000005000000Depicts only opening & closing balance. No transaction was made during the half year ended, hence approval of Audit Committee not required.Borosil Limited******Shreevar Kheruka******Promoter DirectorRemuneration0Refer Notes9453500000In accordance with the Company's Nomination & Remuneration PolicyBorosil Limited******Priyanka Kheruka******Relative of KMPRemuneration5202000Refer Notes254400000Borosil Limited******P. K. Kheruka******Promoter DirectorRemuneration0Refer Notes322000000In accordance with the Company's Nomination & Remuneration PolicyBorosil Limited******Kheruka Properties LLP******Entities with joint control or significant influence over entityAny other transactionRent Expense12984000Refer Notes68380000-769000Stylenest India Limited******Borosil Scientific Limited******Entities with joint control or significant influence over entitySale of goods or services0Refer Notes21000022000Borosil Scientific Limited (BSL) and Stylenest India Limited (SIL) are related parties of Borosil Limited, with SIL being a wholly owned subsidiary of Borosil Limited. The related party transaction under reference was entered into between SIL and BSL, and Borosil Limited was not a party to the said transaction. Accordingly, pursuant to the second proviso to Regulation 23(2) of the SEBI Listing Regulations, approval of the Audit Committee of Borosil Limited was not required for the transaction.736816000AuditedtrueM/s. Chaturvedi & Shah LLPtrue2026-06-30