5441842026-01-012026-03-315441842026-03-315441842025-03-315441842025-04-012026-03-315441842026-01-012026-03-31in-capmkt:OtherExpenses1Member5441842025-04-012026-03-31in-capmkt:OtherExpenses1Member5441842026-03-31OtherNoncurrentFinancialAssetsDomain15441842026-03-31OtherNoncurrentAssetsDomain15441842026-03-31OtherNoncurrentAssetsDomain25441842026-03-31OtherCurrentFinancialAssetsDomain15441842026-03-31OtherCurrentAssetsDomain15441842026-03-31OtherNoncurrentFinancialLiabilitiesDomain15441842026-03-31OtherCurrentFinancialLiabilitiesDomain15441842026-03-31OtherCurrentLiabilitiesDomain15441842026-01-012026-03-31in-capmkt:ReportableSegments1Member5441842026-01-012026-03-31in-capmkt:ReportableSegments2Member5441842026-01-012026-03-31in-capmkt:ReportableSegments3Member5441842025-04-012026-03-31in-capmkt:ReportableSegments1Member5441842025-04-012026-03-31in-capmkt:ReportableSegments2Member5441842025-04-012026-03-31in-capmkt:ReportableSegments3Member5441842026-01-012026-03-31in-capmkt:ReportableSegments1Member5441842026-01-012026-03-31in-capmkt:ReportableSegments2Member5441842026-01-012026-03-31in-capmkt:ReportableSegments3Member5441842025-04-012026-03-31in-capmkt:ReportableSegments1Member5441842025-04-012026-03-31in-capmkt:ReportableSegments2Member5441842025-04-012026-03-31in-capmkt:ReportableSegments3Member5441842026-01-012026-03-31in-capmkt:ReportableSegments1Member5441842026-03-31in-capmkt:ReportableSegments1Member5441842026-01-012026-03-31in-capmkt:ReportableSegments2Member5441842026-03-31in-capmkt:ReportableSegments2Member5441842026-01-012026-03-31in-capmkt:ReportableSegments3Member5441842026-03-31in-capmkt:ReportableSegments3Member5441842026-01-012026-03-31in-capmkt:ReportableSegments1Member5441842026-03-31in-capmkt:ReportableSegments1Member5441842026-01-012026-03-31in-capmkt:ReportableSegments2Member5441842026-03-31in-capmkt:ReportableSegments2Member5441842026-01-012026-03-31in-capmkt:ReportableSegments3Member5441842026-03-31in-capmkt:ReportableSegments3Member5441842026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15441842025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15441842026-01-012026-03-31RelatedPartyTransactionDomain15441842025-12-31RelatedPartyTransactionDomain15441842026-03-31RelatedPartyTransactionDomain15441842026-01-012026-03-31RelatedPartyTransactionDomain25441842025-12-31RelatedPartyTransactionDomain25441842026-03-31RelatedPartyTransactionDomain25441842026-01-012026-03-31RelatedPartyTransactionDomain35441842025-12-31RelatedPartyTransactionDomain35441842026-03-31RelatedPartyTransactionDomain35441842026-01-012026-03-31RelatedPartyTransactionDomain45441842025-12-31RelatedPartyTransactionDomain45441842026-03-31RelatedPartyTransactionDomain45441842026-01-012026-03-31RelatedPartyTransactionDomain55441842025-12-31RelatedPartyTransactionDomain55441842026-03-31RelatedPartyTransactionDomain55441842026-01-012026-03-31RelatedPartyTransactionDomain65441842025-12-31RelatedPartyTransactionDomain65441842026-03-31RelatedPartyTransactionDomain65441842026-01-012026-03-31RelatedPartyTransactionDomain75441842025-12-31RelatedPartyTransactionDomain75441842026-03-31RelatedPartyTransactionDomain75441842026-01-012026-03-31RelatedPartyTransactionDomain85441842025-12-31RelatedPartyTransactionDomain85441842026-03-31RelatedPartyTransactionDomain85441842026-01-012026-03-31RelatedPartyTransactionDomain95441842025-12-31RelatedPartyTransactionDomain95441842026-03-31RelatedPartyTransactionDomain95441842026-01-012026-03-31RelatedPartyTransactionDomain105441842025-12-31RelatedPartyTransactionDomain105441842026-03-31RelatedPartyTransactionDomain105441842026-01-012026-03-31RelatedPartyTransactionDomain115441842025-12-31RelatedPartyTransactionDomain115441842026-03-31RelatedPartyTransactionDomain115441842026-01-012026-03-31RelatedPartyTransactionDomain125441842025-12-31RelatedPartyTransactionDomain125441842026-03-31RelatedPartyTransactionDomain125441842026-01-012026-03-31RelatedPartyTransactionDomain135441842025-12-31RelatedPartyTransactionDomain135441842026-03-31RelatedPartyTransactionDomain135441842026-01-012026-03-31RelatedPartyTransactionDomain145441842025-12-31RelatedPartyTransactionDomain145441842026-03-31RelatedPartyTransactionDomain145441842026-01-012026-03-31RelatedPartyTransactionDomain155441842025-12-31RelatedPartyTransactionDomain155441842026-03-31RelatedPartyTransactionDomain155441842026-01-012026-03-31RelatedPartyTransactionDomain165441842025-12-31RelatedPartyTransactionDomain165441842026-03-31RelatedPartyTransactionDomain165441842026-01-012026-03-31RelatedPartyTransactionDomain175441842025-12-31RelatedPartyTransactionDomain175441842026-03-31RelatedPartyTransactionDomain175441842026-01-012026-03-31RelatedPartyTransactionDomain185441842025-12-31RelatedPartyTransactionDomain185441842026-03-31RelatedPartyTransactionDomain185441842026-01-012026-03-31RelatedPartyTransactionDomain195441842025-12-31RelatedPartyTransactionDomain195441842026-03-31RelatedPartyTransactionDomain195441842026-01-012026-03-31RelatedPartyTransactionDomain205441842025-12-31RelatedPartyTransactionDomain205441842026-03-31RelatedPartyTransactionDomain205441842026-01-012026-03-31RelatedPartyTransactionDomain215441842025-12-31RelatedPartyTransactionDomain215441842026-03-31RelatedPartyTransactionDomain215441842026-01-012026-03-31RelatedPartyTransactionDomain225441842025-12-31RelatedPartyTransactionDomain225441842026-03-31RelatedPartyTransactionDomain225441842026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544184BOROSCINOTLISTEDINE02L001032BOROSIL SCIENTIFIC LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-13INRLakhsQuarterlyFourth quarterMulti segment2026-05-2012:50:002026-05-2014:35:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-11https://www.borosilscientific.com/wp-content/uploads/2025/04/08-Related_party_transaction_policy-revised.pdffalsefalseNot applicable2026-01-012026-03-31AuditedStandalone13191950002122700013404220004174470002506400021626000155764000581000431620003883010001051945000288477000028847700073808000-6880007312000002153570000000215357000-55060002098510008894700012.422.42002.422.42000 <BR> Notes 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 meeting held on 20th May, 2026. <BR> <BR> 2. Pursuant to exercise of the options issued under “Borosil Scientific Limited - Special Purpose Employee Stock Option Plan 2023”, the Company has made allotment of Nil Equity Shares and 13,747 Equity Shares, respectively of the face value of Re. 1/- each for the quarter and year ended 31st March, 2026, which has resulted into increase of paid up Equity Share Capital by Rs. Nil and Rs. 0.14 lakhs, respectively and Securities Premium by Rs. Nil and Rs. 15.14 lakhs, respectively. <BR> <BR> 3. As informed earlier, the Company had introduced a Voluntary Retirement Scheme (VRS) for the eligible workers at its plant situated at Village Ambad, Nashik, Maharashtra . During the first quarter, the Company entered into a Memorandum of Settlement, with the Bhartiya Kamgar Sena (BKS), outlining the terms of final settlement under VRS. BKS is a trade union registered under Trade Union’s Act, 1926, representing the said eligible workers. The above settlement resulted total expenditure of Rs. 661.31 lakhs (including professional fees related to the above) for year ended 31st March, 2026 and shown as an exceptional item in the above results. <BR> <BR> 4. As Informed earlier, 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. 191.51 lakhs for the quarter ended 31st December 2025 and for the year ended 31st March, 2026 and disclosed as an exceptional item in the above results. 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> 5. 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> <BR> For Borosil Scientific Limited <BR> <BR> <BR> <BR> <BR> Place: Mumbai Vinayak Patankar <BR> Date : 20th May, 2026 Whole-time Director & CEO <BR> (DIN 07534225) <BR> 2025-04-012026-03-31AuditedStandalone42753080001018420004377150000144866000059629000-14570000645305000421200017521100014359630003754410000622740000-85282000537458000144135000-392300014021200003972460000000397246000-459100039265500088947000144190790004.474.47004.474.47000Other Expenses388301000Other Expenses1435963000961494000877050000593184000986300031600000524648000063640000228170006111050000315130002295180000949950000122439200071860100012683900017180005464000633040002140318000010681300031970810000054922610008894700045289080004617855000461785500000005737000573700009408100009981800030710001164790002839000004003790001893600005928100009079600080621000103610000774588000008744060005492261000Others22817000Other non-current assets28096000Non-current tax asset(net)3417000Others63304000Other current assets106813000Lease Liabilities5737000Other Financial liabilities189360000Other current liabilities90796000Scientific- Laboratory Glass and Equipment and Process System984479000Glassware316662000Others18054000Scientific- Laboratory Glass and Equipment and Process System2915568000Glassware1303552000Others56188000131919500042753080000013191950004275308000Scientific- Laboratory Glass and Equipment and Process System336514000Glassware-17263000Others4870000Scientific- Laboratory Glass and Equipment and Process System861639000Glassware-115658000Others20589000324121000766570000581000421200035063000224900000288477000537458000Scientific- Laboratory Glass and Equipment and Process System1673007000Glassware1219140000Others35094000292724100025650200005492261000Scientific- Laboratory Glass and Equipment and Process System498805000Glassware243900000Others5336000748041000126365000874406000Note : <BR> <BR> As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Company has reported "Segment information", as described below: <BR> <BR> Scientific – Laboratory Glass & equipment and Process System:- Comprising of items used in laboratories, production floor and research and development <BR> Glassware:- Pharmaceutical primary packaging and domestic glassware items <BR> Others :- Comprising of Filter Paper etc. <BR> Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments.4212000-73472000-8226100002825700000009398000001967900001752110000000012910000979200019576000-638500000-6359000040950000110567000648025000000143463000050456200000290000000390000000000091980002686780000000000000000112800000000056790000-177000-46677800000000015280000049395000412700004266000012845000-43415000-56310000-5631000132470000126839000Re-measurement gains/(losses) on defined benefit plans-7358000-7358000Re-measurement gains/(losses) on defined benefit plans-6135000-6135000-1852000-154400000-5506000-4591000Borosil Scientific Limited******Borosil Limited******Entities with joint controlSale of goods or services1300000000NA28179700010095100088430000Common Note for all transactions: For Opening & Closing balance - 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 Scientific Limited******Borosil Limited******Entities with joint controlAny other transactionRent Income1125000NA57200000Borosil Scientific Limited******Borosil Limited******Entities with joint controlAny other transactionRent Expenses / Security Deposit15710000NA798200034170003417000The opening & closing balance is the Security Deposit amount receivable by the Company.Borosil Scientific Limited******Borosil Limited******Entities with joint controlAny other transactionBusiness Support Service Expenses300000000NA9441600052400005240000The opening & closing balance is the Security Deposit amount receivable by the Company.Borosil Scientific Limited******Borosil Limited******Entities with joint controlAny other transactionShare based payment payable as on balance sheet date0NA029720002898000Depicts only Opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanySale of goods or services50000000NA1173000070110002063000Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanySale of fixed assets20000000NA3900000Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyInterest received6400000NA331800050520001569000Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyAny other transactionReimbursement of expenses from Goel21200000NA93000000Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyAny other transactionRent Expenses10000000NA6700000This transaction forms part of omnibus approval granted by the Audit Committee for unforseen transactions.Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyPurchase of goods or services50000000NA1469600000Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyAny other transactionInter Corporate Deposit / Loan Given240000000NA2500000015060000062800000Inter-corporate deposit0.09053 yearsUnsecuredWorking Capital & General Corportate PurposesThe Company has approved the grant of ICD upto Rs.24 crores.Borosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyAny other transactionInvestment in Equity Shares240000000NA116816000407694000524510000Investment00UnsecuredWorking Capital & General Corportate PurposesThe Company has approved investment by way of conversion of ICD Amount including interest thereonBorosil Scientific Limited******Goel Scientific Glass Works Limited******Subsidiary CompanyAny other transactionShare based payment Receivable as on balance sheet date0NA014010002397000Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required.Borosil Scientific Limited******Sheevar Kheruka******Promoter DirectorAny other transactionSitting fees for the period560000Refer Notes28000000In accordance with the Company’s Nomination and Remuneration PolicyBorosil Scientific Limited******Pradeep Kumar Kheruka******Promoter DirectorAny other transactionSitting fees for the period210000Refer Notes14000000In accordance with the Company’s Nomination and Remuneration PolicyBorosil Scientific Limited******Sonargaon Properties LLP******Entities with joint controlAny other transactionRent expenses for the period.13156000NA649000000Borosil Scientific Limited******Cycas Trading LLP******Entities with joint controlAny other transactionRent expenses for the period.986000NA46200000Borosil Scientific Limited******General Magnets LLP******Entities with joint controlAny other transactionRent expenses for the period.1535000NA72000000Goel Scientific Glass Works Limited******Borosil Limited******Entities with joint controlPurchase of goods or services0Refer Notes79100000Borosil Limited (BL) is not a related party of Goel Scientific Glass Works Limited under Companies Act, 2013. However, BL is a related party of the Company as per Listing Regulations and since the transaction does not exceed the limit for RPT approval, the approval of audit committee of Borosil Scientific Limited was not required.Goel Scientific Glass Works Limited******Borosil Limited******Entities with joint controlAny other transactionReimbursement of Expenses0Refer Notes14010002192000819000Borosil Limited (BL) is not a related party of Goel Scientific Glass Works Limited under Companies Act, 2013. However, BL is a related party of the Company as per Listing Regulations and since the transaction does not exceed the limit for RPT approval, the approval of audit committee of Borosil Scientific Limited was not required.Borosil Scientific Limited******Stylenest India Limited******Entities with joint controlSale of goods or services250000000NA21000022000567668000Auditedtrue M/s. Chaturvedi & Shah LLPtrue2026-06-30