5022192026-07-012026-09-305022192026-09-305022192026-03-315022192026-04-012026-09-305022192026-07-012026-09-30in-capmkt:OtherExpenses1Member5022192026-07-012026-09-30in-capmkt:OtherExpenses2Member5022192026-04-012026-09-30in-capmkt:OtherExpenses1Member5022192026-04-012026-09-30in-capmkt:OtherExpenses2Member5022192026-09-30OtherNoncurrentFinancialAssetsDomain15022192026-09-30OtherNoncurrentAssetsDomain15022192026-09-30OtherNoncurrentAssetsDomain25022192026-09-30OtherCurrentFinancialAssetsDomain15022192026-09-30OtherCurrentAssetsDomain15022192026-09-30OtherCurrentFinancialLiabilitiesDomain15022192026-09-30OtherCurrentLiabilitiesDomain15022192026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15022192026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15022192026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15022192026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares502219BORORENEWNOTLISTEDINE666D01022BOROSIL RENEWABLES LIMITEDMain BoardEquity2026-04-012027-03-312026-10-302026-10-23INRLakhsQuarterlySecond quarterSingle segmentManufacturer of flat glass2026-10-3013:30:002026-10-3015:25:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated39670180001088360004075854000897429000138296000-6839500027009100026222000237367000167619700031772070008986470000898647000224053000-158260002082270000690420000000-26700006877500001668000689418000688907000-1157000690575000-115700014718400014.784.76004.784.761 The above results of the Company for the quarter and half year ended 30th September, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 30th October, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the above results. <br /> <br /> 2 In Earlier years, Company had allotted 18,86,793 Equity Shares to Promoter / Members of Promoter group and 78,80,436 Warrants to Non-Promoter Investors, at an issue price of Rs. 530/- per Equity Share / Warrant, on a preferential basis with aggregate issue size of Rs. 51,766.31 Lakhs. As per the terms of the issue, at the time of allotment, the Company had received full consideration towards equity shares and 25% of the amount toward warrants. During the quarter ended 30th September, 2026, the Company has received Rs. 27,429.59 Lakhs from the warrant holders, upon exercise of right attached to their warrants by paying balance 75% and accordingly 69,00,526 fully paid-up equity shares, of Re. 1/- each have been allotted. <br /> Pursuant to above allotment, the paid-up Equity Share Capital has increased by Rs. 69.01 Lakhs and Securities Premium by Rs. 36,503.78 Lakhs. The Company has overall received the funds of Rs. 51,318.82 Lakhs under the aforesaid Preferential Issue on account of allotment of 18,86,793 Equity Shares to Promoter / Members of Promoter group and 77,67,858 Equity Shares pursuant to conversion of Warrants to Non-Promoter Investors. The Board of Directors of the Company have approved through resolution passed by circulation, the forfeiture of balance 1,12,578 warrants along with upfront warrant subscription money of Rs. 149.17 Lakhs, due to nonpayment of the balance amount payable towards conversion of the said warrants within the stipulated period. Consequent to the aforesaid forfeiture, the said warrants stand cancelled and will not be eligible for conversion into equity shares of the Company. <br /> Out of the above proceeds, Rs. 18,500.00 Lakhs utilised towards satisfaction of the liability of the Company arising from Standby Letter of Credit (SBLC) extended on behalf of the Company as a security to the lenders of GMB Glasmanufaktur Brandenburg GmbH (‘GMB'), a step-down subsidiary of the Company and Rs.13,440.07 Lakhs utilised towards capital expenditure for expansion of the Company's production capacity, as on 30th September, 2026 and the remaining amount has been temporarily invested in mutual fund, Fixed Deposit and lying with a Bank, pending utilisation. <br /> <br /> 3 In Earlier year, Company had allotted 69,43,691 equity shares at issue price of Rs. 535/- each to Non-Promoter Investors under Preferential Issue, and raised funds of Rs. 37,148.75 Lakhs. Out of the above, Rs. 12,357.40 Lakhs utilised towards capital expenditure for expansion of the Company's production capacity and General Corporate Purpose, as on 30th September, 2026 and the remaining amount has been temporarily invested in mutual funds, pending utilisation. <br /> <br /> 4 During the quarter ended 30th September, 2026, the Board has approved revised timeline for commissioning of SG4 & SG5 furnaces of 300 TPD each at Bharuch, Gujarat by end of March 2027, due to certain reasons, with an additional cost outlay of Rs. 15,000.00 Lakhs and total estimated investment would be approx.. Rs. 1,10,000.00 Lakhs for 600 TPD. <br /> <br /> 5 Exceptional items for the quarter and half year ended 30th September, 2025 and for the year ended 31st March, 2026 represent, the impairment of German subsidiaries's (namely Geosphere Glassworks GmbH and GMB Glasmanufaktur Brandenburg GmbH) assets and recognition of additional liability consequent to insolvency proceedings, estimated by the Management, after giving impact of deconsolidation of above subsidiaries. <br /> <br /> 6 The figures for the corresponding previous periods/year have been rearranged/regrouped, wherever necessary, to make them comparable. <br /> <br /> 7 The Group is mainly engaged in the business of manufacturing of Flat Glass which is a single segment in terms of Indian Accounting Standard ’Operating Segments (Ind AS-108)'. <br /> <br /> 8 Revenue from Operations consists of:- <br /> (Rs. in Lakhs) <br /> Particulars Quarter Ended Half Year Ended Year Ended <br /> 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 <br /> (a) Within India 38,470.93 39,140.34 33,283.70 77,611.27 63,047.29 1,42,153.55 <br /> (b) Outside India 1,199.25 1,428.73 4,603.80 2,627.98 9,497.91 13,429.95 <br /> Total 39,670.18 40,569.07 37,887.50 80,239.25 72,545.20 1,55,583.50 <br /> 2026-04-012026-09-30UnauditedConsolidated802392500024872200082726470001808112000156697000-1597100005252110004946400045300600033684560006201236000207141100002071411000535056000-143000005207560000155065500000034990001554154000-366900015504850001557345000-31910001553676000-3191000147184000110.9510.930010.9510.93Power and Fuel965697000Other Expenses710500000Power and Fuel1987015000Other Expenses138144100058444160003484951000001499900024760000029229300003921000111218000407432000018461320001160040600014134330004883329000164934900018890550008616590001050100062664000935655700002481710001101816100000226185670001471840001931575200019462936000-1526000019447676000590574000000590574000028169000008722640006898980001756710004561350006318060005721190001893823000167958000841510001526950000229862700000317089100022618567000Others111218000Non-Current Tax Assets (net)540507000Other Non-current Assets1305625000Others62664000Other Current Assets248171000Other Financial Liabilities572119000Other Current Liabilities1679580000-212772000-52690400000000011537800000045300600000000-6040000027271000-1214790000-819120000-233170000-37133300017000780000-49464000-1202700038519000001352325000000000000278919300030920000000000000000000062790000300312000-2479510000002780458000000000346569000006193600003215400024041070001276922000012769220006121330001889055000Re-measurement gains/(losses) on defined benefit plans-2577000-2577000Re-measurement gains/(losses) on defined benefit plans-5155000-5155000-648000-1297000Foreign Currency Translation Reserve35970003597000Foreign Currency Translation Reserve189000189000001668000-3669000