Board Meeting Details

The Board of Directors meeting was held on October 29, 2026, commencing at 02:05 p.m. and concluding at 04:30 p.m. The Board approved the Unaudited Financial Results (Standalone & Consolidated) for the quarter and half year ended September 30, 2026.

Financial Results Overview - Standalone (Rs. in lakhs)

Quarter Ended September 30, 2026:
  • Revenue from Operations: ₹37,233.74
  • Other Income: ₹207.04
  • Total Income: ₹37,440.78
  • Profit Before Tax: ₹4,310.07
  • Tax Expense: ₹1,086.76
  • Profit for the Period: ₹3,223.31
  • Basic EPS: ₹2.70 (not annualized)
  • Diluted EPS: ₹2.69 (not annualized)
Half Year Ended September 30, 2026:
  • Revenue from Operations: ₹63,292.75
  • Other Income: ₹506.38
  • Total Income: ₹63,799.13
  • Profit Before Tax: ₹6,133.49
  • Tax Expense: ₹1,550.17
  • Profit for the Period: ₹4,583.32
  • Basic EPS: ₹3.83 (not annualized)
  • Diluted EPS: ₹3.83 (not annualized)

Financial Results Overview - Consolidated (Rs. in lakhs)

Quarter Ended September 30, 2026:
  • Revenue from Operations: ₹36,980.39
  • Other Income: ₹175.34
  • Total Income: ₹37,155.73
  • Profit Before Tax: ₹4,284.73
  • Tax Expense: ₹1,093.32
  • Profit for the Period: ₹3,191.41 (attributable to owners)
  • Basic EPS: ₹2.67 (not annualized)
  • Diluted EPS: ₹2.67 (not annualized)
Half Year Ended September 30, 2026:
  • Revenue from Operations: ₹62,741.76
  • Other Income: ₹437.92
  • Total Income: ₹63,179.68
  • Profit Before Tax: ₹6,028.43
  • Tax Expense: ₹1,556.73
  • Profit for the Period: ₹4,471.70 (attributable to owners)
  • Basic EPS: ₹3.74 (not annualized)
  • Diluted EPS: ₹3.74 (not annualized)

Balance Sheet Position - Standalone (as at September 30, 2026)

  • Total Assets: ₹1,31,893.02 lakhs
  • Total Equity: ₹93,492.77 lakhs
  • Paid-up Equity Share Capital: ₹1,195.88 lakhs
  • Other Equity: ₹92,296.89 lakhs

Balance Sheet Position - Consolidated (as at September 30, 2026)

  • Total Assets: ₹1,39,776.97 lakhs
  • Total Equity: ₹93,284.73 lakhs
  • Paid-up Equity Share Capital: ₹1,195.88 lakhs
  • Other Equity: ₹92,088.85 lakhs

Cash Flow Statements

Standalone Half Year Ended September 30, 2026:
  • Net Cash from Operating Activities: ₹1,353.75 lakhs
  • Net Cash used in Investing Activities: ₹(1,300.74) lakhs
  • Net Cash used in Financing Activities: ₹(86.72) lakhs
  • Net decrease in Cash and Cash Equivalents: ₹(33.71) lakhs
Consolidated Half Year Ended September 30, 2026:
  • Net Cash used in Operating Activities: ₹(289.47) lakhs
  • Net Cash used in Investing Activities: ₹(1,518.83) lakhs
  • Net Cash from Financing Activities: ₹1,720.31 lakhs
  • Net decrease in Cash and Cash Equivalents: ₹(88.00) lakhs

Key Notes and Additional Information

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on October 29, 2026. The Statutory Auditors (Chaturvedi & Shah LLP) conducted a limited review.

2. Pursuant to exercise of options under "Borosil Limited Employee Stock Option Scheme, 2020", the company allotted 5,500 Equity Shares of face value Re. 1/- each during the half year ended September 30, 2026, resulting in an increase of paid-up Equity Share Capital by ₹0.06 lakh and Securities Premium by ₹10.98 lakhs.

3. Exceptional items for the year ended March 31, 2026 represent the one-time incremental impact arising from the implementation of the new Labour Codes (₹404.82 lakhs).

4. The Company/Group is primarily engaged in the business of Consumer ware products, which constitutes a single segment under Ind AS 108.

5. The consolidated results include subsidiaries Acalypha Realty Limited and Stylenest India Limited.

6. Figures for corresponding previous periods have been rearranged/regrouped/reclassified wherever necessary for comparability.