Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Regulation 30 and 33 disclosure of unaudited financial results and capacity expansion

Audit Opinion:

Unmodified review opinion by statutory auditors M/s. B S R and Co, Chartered Accountants (FRN-128510W)

Key Financial Highlights [INR in Lakhs]:

Standalone Results:

Revenue from Operations: 82,432 (Q1 FY27)

Total Income: 83,333 (Q1 FY27)

Net Profit: 4,969 (Q1 FY27) vs 1,968 (Q1 FY26) - 152% YoY increase

EPS: Basic and Diluted INR 65.89 (Q1 FY27) vs INR 26.10 (Q1 FY26)

Other Equity: Not Specified

Cash and Cash Equivalents: Not Specified

Debt: Not Specified

Consolidated Results:

Revenue from Operations: 117,402 (Q1 FY27)

Total Income: 118,111 (Q1 FY27)

Net Profit: 940 (Q1 FY27) attributable to owners vs (132) (Q1 FY26)

EPS: Basic and Diluted INR 12.47 (Q1 FY27) vs (INR 1.75) (Q1 FY26)

Other Equity: Not Specified

Cash and Cash Equivalents: Not Specified

Debt: Not Specified

Segment-wise Performance [INR in Lakhs]:

Segment Revenue Q1 FY27:

  • Roofs: 51,650
  • Walls: 15,636
  • Pipes & Construction chemicals: 15,910
  • Floors: 34,128
  • Others: 175
  • Total: 117,499
  • Less: Inter-segment revenue: 97
  • Total Revenue: 117,402

Segment Results (Profit/Loss before tax) Q1 FY27:

  • Roofs: 8,968
  • Walls: 845
  • Pipes & Construction chemicals: (534)
  • Floors: (3,741)
  • Others: 68
  • Total: 5,606

Corporate Actions:

Dividend declarations: Not Specified

Share split/bonus/buyback: Not Specified

Other Significant Information:

Capacity Expansion Details:

  • Existing capacity: 1,32,000 metric tons per annum
  • Existing capacity utilization: 80% of total capacity on annualized basis
  • Proposed capacity addition: 72,000 metric tons boards per annum
  • Implementation period: 24 months
  • Investment required: ₹167 crore for:

(i) Setting up greenfield Fibre Cement Board manufacturing facility including plant setup and other infrastructure

(ii) Cost of acquisition of land parcel for facility and future expansion plans

  • Mode of Financing: Internal accruals and borrowings
  • Rationale: To strategically scale operations, expanding premium product lines, and achieving competitive advantage through enhanced market accessibility

Merger Updates:

1. Scheme of Amalgamation of Clean Coats Private Limited with BirlaNu Limited:

  • Approved by respective Boards on February 13, 2026
  • NCLT Hyderabad Bench order dated April 29, 2026 dispensed with shareholder/creditor meetings
  • NCLT Mumbai Bench order dated May 7, 2026 dispensed with shareholder/creditor meetings
  • NCLT Hyderabad Bench admitted company petition, matter listed for consideration on August 13, 2026
  • NCLT Mumbai Bench admitted company petition, final hearing fixed on October 1, 2026

2. Scheme of Amalgamation of five companies (Crestia Polytech, Topline Industries, Aditya Poly Industries, Aditya Polytechnic, Prabhu Sainath Polymers) with BirlaNu Limited:

  • NCLT Kolkata Bench approved vide order dated March 10, 2026
  • Appointed date: April 5, 2024
  • Effective from March 10, 2026
  • Transferor companies engaged in manufacturing and trading of various types of pipes and fittings, water storage injections, molding items
  • Accounting done using Pooling of interest method as prescribed in Appendix C of Ind AS 103

Exceptional Items:

Standalone Q1 FY27: None

Standalone FY26: Gain on sale of assets held for sale INR 3,941 lakhs; Provision for diminution in value of investment in BirlaNu International GmbH INR 7,420 lakhs

Investment in Supercor Industries Limited, Nigeria:

  • Investment suspended since November 2015
  • Company unable to incorporate financial information due to closure
  • Investment value: INR NIL after provision for diminution of INR 143 lakhs
  • RBI suspended Unique Identification Number

Subsidiaries Included in Consolidation:

1. BirlaNu International GmbH (Germany) - Wholly owned Subsidiary

2. Parador Holding GmbH (Germany) - Step-down Subsidiary

3. Parador GmbH (Germany) - Step-down Subsidiary

4. Parador Parkettwerke GmbH (Austria) - Step-down Subsidiary

5. Parador UK Limited (United Kingdom) - Step-down Subsidiary

6. Parador INC. (United States of America) - Step-down Subsidiary

7. Parador (Shanghai) Trading Co., Ltd. (China) - Joint Venture

8. Clean Coats Private Limited (India, w.e.f November 11, 2025) - Wholly owned Subsidiary