5441842026-07-012026-09-305441842026-09-305441842026-03-315441842026-04-012026-09-305441842026-07-012026-09-30in-capmkt:OtherExpenses1Member5441842026-04-012026-09-30in-capmkt:OtherExpenses1Member5441842026-09-30OtherNoncurrentFinancialAssetsDomain15441842026-09-30OtherNoncurrentAssetsDomain15441842026-09-30OtherNoncurrentAssetsDomain25441842026-09-30OtherCurrentFinancialAssetsDomain15441842026-09-30OtherCurrentAssetsDomain15441842026-09-30OtherNoncurrentFinancialLiabilitiesDomain15441842026-09-30OtherCurrentFinancialLiabilitiesDomain15441842026-09-30OtherCurrentLiabilitiesDomain15441842026-07-012026-09-30in-capmkt:ReportableSegments1Member5441842026-07-012026-09-30in-capmkt:ReportableSegments2Member5441842026-07-012026-09-30in-capmkt:ReportableSegments3Member5441842026-04-012026-09-30in-capmkt:ReportableSegments1Member5441842026-04-012026-09-30in-capmkt:ReportableSegments2Member5441842026-04-012026-09-30in-capmkt:ReportableSegments3Member5441842026-07-012026-09-30in-capmkt:ReportableSegments1Member5441842026-07-012026-09-30in-capmkt:ReportableSegments2Member5441842026-07-012026-09-30in-capmkt:ReportableSegments3Member5441842026-04-012026-09-30in-capmkt:ReportableSegments1Member5441842026-04-012026-09-30in-capmkt:ReportableSegments2Member5441842026-04-012026-09-30in-capmkt:ReportableSegments3Member5441842026-07-012026-09-30in-capmkt:ReportableSegments1Member5441842026-09-30in-capmkt:ReportableSegments1Member5441842026-07-012026-09-30in-capmkt:ReportableSegments2Member5441842026-09-30in-capmkt:ReportableSegments2Member5441842026-07-012026-09-30in-capmkt:ReportableSegments3Member5441842026-09-30in-capmkt:ReportableSegments3Member5441842026-07-012026-09-30in-capmkt:ReportableSegments1Member5441842026-09-30in-capmkt:ReportableSegments1Member5441842026-07-012026-09-30in-capmkt:ReportableSegments2Member5441842026-09-30in-capmkt:ReportableSegments2Member5441842026-07-012026-09-30in-capmkt:ReportableSegments3Member5441842026-09-30in-capmkt:ReportableSegments3Member5441842026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15441842026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544184BOROSCINOTLISTEDINE02L001032BOROSIL SCIENTIFIC LIMITEDMain BoardEquity2026-04-012027-03-312026-10-282026-10-21INRLakhsQuarterlySecond quarterMulti segment2026-10-2815:09:002026-10-2816:45:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated11496370002407700011737140004323600005934000-4381300021893700021510005224700042918800010970040007671000007671000029184000-554000023644000053066000000053066000-5210005254500053124800-5900052603800-590008895200010.60.6000.60.6000Notes on Unaudited Consolidated Financial Results for the quarter and half year ended 30th September, 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 o¬n 28th October, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the above results. <br /> <br /> 2. Exceptional items comprise: i) Rs. 661.31 lakhs for the half year ended 30th September, 2025 and for the year ended 31st March, 2026, representing expenditure incurred towards the Voluntary Retirement Scheme (VRS) for eligible workers at the Company's plant located at Village Ambad, Nashik, Maharashtra and ii) Rs. 191.51 lakhs for the year ended 31st March, 2026, representing the one-time incremental impact arising from the implementation of the new Labour Codes. <br /> <br /> 3. Pursuant to exercise of the options issued under “BSL – Employee Stock Option Scheme (BSL – ESOS)”, the Company has made allotment of 4475 Equity Shares of the face value of Re. 1/- each for the quarter and half year ended 30th September, 2026, which has resulted into increase of paid up Equity Share Capital by Rs. 0.05 lakhs and Securities Premium by Rs. 7.48 lakhs. <br /> <br /> 4. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. <br /> <br /> For Borosil Scientific Limited <br /> <br /> <br /> <br /> <br /> Place: Mumbai Vinayak Patankar <br /> Date : 28th October, 2026 Whole-time Director & CEO <br /> (DIN 07534225) <br /> 2026-04-012026-09-30UnauditedConsolidated221716000050741000226790100084241900010427000-12517500043871000046980001011200008591850002131384000136517000013651700046732000-683200039900000096617000000096617000-10430009557400096833000-21600095789000-2150008895200011.091.09001.091.09000Other Expenses429188000Other Expenses85918500013252370009350000062193700042915000188000001410000469000279030002851300011359000014737000022891000001212672000122923400049399400011118000062700005443000368560001882977000526000140859000323703400055261340008895200044273390004516291000163900045179300005243000000596300011206000389820009841000001485980004677500010703900020515500031219400027998500063895400011564100096097000891400008596060000010082040005526134000others27903000Non Current Tax Assets (net)29035000Other non current assets118335000Others36856000Other current assets140859000Lease Liabilities5963000Other Financial Liabilities279985000Other current liabilities115641000a. Scientific – Laboratory Glass & equipment and Process System790529000b. Primary Pharma Packaging209555000c. Consumer Glassware149553000a. Scientific – Laboratory Glass & equipment and Process System1474431000b. Primary Pharma Packaging440221000c. Consumer Glassware3025080001149637000221716000011496370002217160000a. Scientific – Laboratory Glass & equipment and Process System132699000b. Primary Pharma Packaging-26046000c. Consumer Glassware7849000a. Scientific – Laboratory Glass & equipment and Process System229801000b. Primary Pharma Packaging-31427000c. Consumer Glassware1587900011450200021425300021510004698000356410007303800076710000136517000a. Scientific – Laboratory Glass & equipment and Process System2124680000b. Primary Pharma Packaging998427000c. Consumer Glassware271384000339449100021316430005526134000a. Scientific – Laboratory Glass & equipment and Process System604165000b. Primary Pharma Packaging173071000c. Consumer Glassware619550008391910001690130001008204000Note 1 : <br /> As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Group has reported "Segment information", as described below: <br /> Scientific – Laboratory Glass & equipment and Process System:- Comprising of items used in laboratories, production floor and research and development and filter paper. <br /> Primary Pharma Packaging :- Comprising of Tabular Vials and Ampoules used as Primary Pharma Packaging material in Pharmaceutical Companies. <br /> Consumer Glassware:- Comprising of Consumer glassware items. <br /> Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments. <br /> Note 2 : <br /> During the quarter ended 30th September, 2026, in view of the expansion of the Consumer Glassware business, the internal reporting structure has been changed so that the Chief Operating Decision Maker (CODM) reviews the performance of Consumer Glassware separately for allocating resources and assessing performance. Consequently, the Group has re-assessed and realigned its operating segments in accordance with Ind AS 108 "Operating Segments". Accordingly, the segments of the Group, which were earlier reported as (a) Scientific – Laboratory Glass & Equipment and Process System, (b) Glassware and (c) Others, are now reported as (a) Scientific – Laboratory Glass & Equipment and Process System, (b) Primary Pharma Packaging and (c) Consumer Glassware. In accordance with paragraph 29 of Ind AS 108, the segment information for the corresponding previous periods / year has been restated, and the figures have been rearranged / reclassified to conform to the revised segment structure. <br /> 4698000-180185000263269000069060000000-11268400006170500001011200000000076000010460006684000-396880000-515400004617000011031800024683500000073843000017299200000170000000130000000000014500020293000000000000000000000016830000-704000-16180600000000075300000285430000042790000289000-31780000-20594000-10000-20604000131782000111178000Re-measurement gains / (losses) on defined benefit plans-695000-695000Re-measurement gains / (losses) on defined benefit plans-1393000-1393000-174000-350000-521000-1043000