5096752026-04-012026-06-305096752026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares509675BIRLANUNOTLISTEDINE557A01011BIRLANU LIMITEDMain BoardEquity2026-04-012027-03-312026-08-062026-07-23INRLakhsQuarterlyFirst quarterSingle segmentManufacturing2026-08-0612:00:002026-08-0613:25:00Not applicablefalsefalseno such incidence2026-04-012026-06-30UnauditedStandalone8243200000901000008333300000388980000035590000063660000058760000083000000218100000189010000076611000006722000000672200000335100000-159800000175300000049690000000004969000000496900000757000001065.8965.890065.8965.89Notes: <br /> 1 The 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 /> <br /> 2 The above results for the quarter ended 30 June 2026 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 06 August 2026. The statutory auditors have expressed an unmodified review opinion on these results. <br /> <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 /> <br /> 4 The standalone figures for the quarter ended 31 March 2026 as reported in these financial results are the balancing figures between audited standalone figures in respect of the full previous financial year and the unaudited year to date standalone figures upto the third quarter of the previous financial year. Also, standalone figures upto the end of the third quarter were only reviewed and not subjected to audit. <br /> <br /> 5 Exceptional items include: <br /> INR in Lakhs <br /> Quarter ended Year ended <br /> 30.06.2026 31.03.2026 30.06.2025 31.03.2026 <br /> Un audited Audited Un audited Audited <br /> (Refer note 4) <br /> <br /> a) Gain on sale of non-current <br /> assets held for sale <br /> (refer note (a) below) <br /> - 3,941 - 3,941 <br /> b) Provision for diminution in <br /> value of investment in subsidiary <br /> (refer note (b) below) - (7,420) - (7,420) <br /> <br /> - (3,479) - (3,479) <br /> <br /> Notes: <br /> (a) Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2026. Profit arising on such sale amounting to INR 3941 Lakhs for the year ended 31 March 2026, is presented as an exceptional item in the financial results. <br /> (b) During the quarter and year ended 31 March 2026, 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 financial results. <br /> <br /> <br /> 6 Other income for the quarter and year ended 31 March 2026 includes dividend received from the subsidiary company i.e., Clean Coats Private Limited amounting to INR 502 lakhs and INR 2175 lakhs, respectively. <br /> 7 "Pursuant to the provisions of Sections 230 to 232 and other applicable provisions, if any, of the Companies Act, 2013, read with the applicable rules made thereunder, the proposed Scheme of Amalgamation of Clean Coats Private Limited (“Transferor Company”) with BirlaNu Limited, formerly known as HIL Limited (“Transferee Company”) (“Scheme”), was approved by the respective Boards of Directors of the Transferor Company and the Transferee Company at their meetings held on 13 February 2026. Thereafter, the Transferor Company and the Transferee Company filed the requisite company applications before their respective jurisdictional benches of the Hon’ble National Company Law Tribunal (“NCLT”), namely, the Mumbai Bench and the Hyderabad Bench, seeking appropriate directions in relation to the Scheme, including dispensation from convening the meetings of their respective shareholders and creditors. The Hon’ble NCLT, Hyderabad Bench, by its order dated 29 April 2026, and the Hon’ble NCLT, Mumbai Bench, by its order dated 7 May 2026, dispensed with the requirement of convening the meetings of the respective shareholders and creditors of the Transferor Company and the Transferee Company, as applicable. <br /> Subsequently, the Transferor Company and the Transferee Company filed their respective company petitions before the Hon’ble NCLT, Mumbai Bench and Hyderabad Bench, seeking sanction of the Scheme.The Hon’ble NCLT, Hyderabad Bench, has admitted the company petition filed by the Transferee Company and listed the matter for further consideration on 13 August 2026. Further, the Hon’ble NCLT, Mumbai Bench, has admitted the company petition filed by the Transferor Company and fixed the matter for final hearing on 1 October 2026. The Scheme remains subject to the sanction of the respective benches of the Hon’ble NCLT and receipt of such other regulatory, statutory and governmental approvals as may be applicable." <br /> <br /> 8 "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 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 /> <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 /> <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 /> <br /> The figures included in the standalone financial results for the quarter ended 30 June 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 30.06.2025 <br /> Revenues from operations 3730 <br /> Loss before tax (1117) <br /> Loss for the period (817) <br /> <br /> 9The 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 30 June 2026 amounts to INR NIL (31 March 2026: INR NIL), after considering the provision for diminution in value of investments amounting to INR 143 lakhs (31 March 2026: 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 /> <br /> 10 The 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 ended 30 June 2026: <br /> <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. 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 /> <br /> <br /> <br /> Other Expenses1890100000