Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting dated 31st October, 2026 under SEBI LODR Regulations 30, 33 and 52

Audit Opinion:

Clean Limited Review Report - No modifications or qualifications

Key Financial Highlights [₹ in Crores]:

Consolidated Results:

Quarter Ended 30th Sept, 2026 (Q2 FY27):

  • Revenue from Operations: ₹2,415.42 (vs ₹2,206.53 in Q2 FY26, +9.5% YoY)
  • Total Income: ₹2,441.19 (vs ₹2,233.44 in Q2 FY26)
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹37.47 (vs ₹90.48 in Q2 FY26, -58.6% YoY)
  • EPS: ₹4.86 (vs ₹11.75 in Q2 FY26)
  • Other Equity: ₹7,534.53
  • Cash and Cash Equivalents: ₹32.92
  • Debt: Total Borrowings ₹2,917.30 (Non-current ₹2,268.54 + Current ₹648.76)

Half Year Ended 30th Sept, 2026 (H1 FY27):

  • Revenue from Operations: ₹5,061.87 (vs ₹4,660.75 in H1 FY26, +8.6% YoY)
  • Total Income: ₹5,110.60
  • Net Profit: ₹153.20 (vs ₹210.05 in H1 FY26, -27.1% YoY)
  • EPS: ₹19.89 (vs ₹27.28 in H1 FY26)

Standalone Results:

Quarter Ended 30th Sept, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,388.33
  • Total Income: ₹1,408.34
  • Net Profit: ₹21.43
  • EPS: ₹2.78

Half Year Ended 30th Sept, 2026 (H1 FY27):

  • Revenue from Operations: ₹2,840.55
  • Total Income: ₹2,875.07
  • Net Profit: ₹62.18
  • EPS: ₹8.07

Segment-wise Performance:

Consolidated Segment Revenue (Q2 FY27):

  • Cement: ₹2,255.59 (93.4% of total)
  • Jute: ₹160.39 (6.6% of total)
  • Others: ₹1.59 (0.1% of total)

Consolidated Segment Result [Profit before Finance Cost and Tax] (Q2 FY27):

  • Cement: ₹112.08 (vs ₹196.41 in Q2 FY26, -42.9% YoY)
  • Jute: ₹11.01 (vs ₹3.96 in Q2 FY26, +178.0% YoY)
  • Others: (₹1.23) loss (vs (₹1.51) loss in Q2 FY26)

Corporate Actions:

  • Dividend: Not declared in this announcement
  • NCD Issuance: Board approved issuance of listed, secured/unsecured, redeemable Non-Convertible Debentures aggregating up to ₹250 Crore (25,000 NCDs of ₹1,00,000 face value each) on private placement basis in one or more tranches
  • Commercial Papers: Issued unsecured listed commercial papers of ₹50.00 Crore repayable on 14th December, 2026
  • Debt Repayment: Fully repaid outstanding secured non-convertible debentures of ₹100.00 Crore during the quarter

Other Significant Information:

  • Exceptional Items (Previous Year): ₹56.90 Crore included impact of Labour Codes implementation (₹34.14 Crore), expected credit loss provision on West Bengal incentives (₹35.68 Crore), impairment of mining rights (₹28.05 Crore), and incentive income recognition (₹91.32 Crore)
  • Key Ratios (Consolidated Q2 FY27):
  • Debt Equity Ratio: 0.43 times
  • Current Ratio: 1.20 times
  • Operating Margin: 9.59%
  • Net Profit Margin: 1.58%
  • Interest Service Coverage Ratio: 4.02 times

Entities included in consolidation:

1. Birla Corporation Limited (Parent)

2. RCCPL Private Limited (100% subsidiary)

3. Birla Jute Supply Company Limited (100% subsidiary)

4. Talavadi Cements Limited (98.01% subsidiary)

5. Lok Cements Limited (100% subsidiary)

6. Budge Budge Floor Coverings Limited (100% subsidiary)

7. Birla (Cement) Assam Limited (100% subsidiary)

8. M.P. Birla Group Services Private Limited (100% subsidiary)

9. AAA Resources Private Limited (100% subsidiary of RCCPL)

10. Utility Infrastructure & Works Private Limited (100% subsidiary of RCCPL)

11. SIMPL Mining & Infrastructure Limited (100% subsidiary of RCCPL)