General information about company
Scrip code*		544184
NSE Symbol*		BOROSCI
MSEI Symbol*		NOTLISTED
ISIN*		INE02L001032
Name of company		BOROSIL SCIENTIFIC LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		04-02-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Third quarter
Nature of report standalone or consolidated		Consolidated
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Multi segment
Description of single segment
Start date and time of board meeting		11-02-2026 14:00
End date and time of board meeting		11-02-2026 15:45
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	12129.76	32417.28
	Other income	241.55	748.32
	Total income	12371.31	33165.6
2	Expenses
(a)	Cost of materials consumed	4119.77	11397.34
(b)	Purchases of stock-in-trade	384.04	829.62
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-145.15	-545.74
(d)	Employee benefit expense	2156.97	6226.73
(e)	Finance costs	25.54	86.54
(f)	Depreciation, depletion and amortisation expense	478.58	1447.66
(g)	Other Expenses
1	Other Expences	3895.47	11500.77
	Total other expenses	3895.47	11500.77
	Total expenses	10915.22	30942.92
3	Total profit before exceptional items and tax	1456.09	2222.68
4	Exceptional items	-191.51	-852.82
5	Total profit before tax	1264.58	1369.86
6	Tax expense
7	Current tax	394.89	703.27
8	Deferred tax	-0.06	-66.94
9	Total tax expenses	394.83	636.33
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	869.75	733.53
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	869.75	733.53
17	Other comprehensive income net of taxes	2.47	-0.88
18	Total Comprehensive Income for the period	872.22	732.65
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	867.530000000007	740.370000000008
	Total profit or loss, attributable to non-controlling interests	2.22	-6.84
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	870	739.55
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2.22	-6.9
21	Details of equity share capital
	Paid-up equity share capital	889.47	889.47
	Face value of equity share capital	1	1
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.98	0.83
	Diluted earnings (loss) per share from continuing operations	0.98	0.83
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.98	0.83
	Diluted earnings (loss) per share from continuing and discontinued operations	0.98	0.83
24	Debt equity ratio	0	0	Textual Information( 1)
25	Debt service coverage ratio	0	0	Textual Information( 2)
26	Interest service coverage ratio	0	0	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

Notes on Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December, 2025:

1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th February, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the above results.

2. Pursuant to exercise of the options issued under “Borosil Scientific Limited - Special Purpose Employee Stock Option Plan 2023”, the Company has made allotment of Nil Equity Shares and 13,747 Equity Shares, respectively of the face value of Re. 1/- each for the quarter and nine months ended 31st December, 2025, which has resulted into increase of paid up Equity Share Capital by Nil and Rs. 0.14 lakhs, respectively and Securities Premium by Nil and Rs. 15.14 lakhs, respectively.

3. As informed earlier, the Company had introduced a Voluntary Retirement Scheme (VRS) for the eligible workers at its plant situated at Village Ambad, Nashik, Maharashtra . During the first quarter, the Company entered into a Memorandum of Settlement, with the Bhartiya Kamgar Sena (BKS), outlining the terms of final settlement under VRS. BKS is a trade union registered under Trade Union’s Act, 1926, representing the said eligible workers. The above settlement resulted total expenditure of Rs. 661.31 lakhs (including professional fees related to the above) for nine months ended 31st December, 2025 and shown as an exceptional item in the above results.

4. Effective from 21st November, 2025, the Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Codes. On the basis of best available information, the Company has assessed the one time incremental impact of Rs. 191.51 lakhs for the quarter and nine months ended 31st December, 2025 and disclosed as an exceptional item in the above results. The Company continues to monitor the finalisation of Central / State Government Rules and clarifications in relation to newly introduced Labour Code and would provide appropriate accounting effect on the basis of new developments, if required.

5. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable.

For Borosil Scientific Limited

Place: Mumbai Vinayak Patankar
Date : 11th February, 2026 Whole-time Director & CEO
(DIN 07534225)

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Scientific – Laboratory Glass & equipment and Process System	8726.35	22132.21
2	Glassware	3289.05	9903.73
3	Others	114.36	381.34
	Total Segment Revenue	12129.76	32417.28
	Less: Inter segment revenue	0	0
	Revenue from operations	12129.76	32417.28
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Scientific – Laboratory Glass & equipment and Process System	2052.37	4138.05
2	Glassware	-297.87	-940.47
3	Others	71.5	157.19
	Total Profit before tax	1826	3354.77
	i. Finance cost	25.54	86.54
	ii. Other Unallocable Expenditure net off Unallocable income	535.88	1898.37
	Profit before tax	1264.58	1369.86
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Scientific – Laboratory Glass & equipment and Process System	20459.13	20459.13
2	Glassware	10724.89	10724.89
3	Others	298.82	298.82
	Total Segment Asset	31482.84	31482.84
	Un-allocable Assets	19614.06	19614.06
	Net Segment Asset	51096.9	51096.9
4	Segment Liabilities
	Segment Liabilities
1	Scientific – Laboratory Glass & equipment and Process System	5681.87	5681.87
2	Glassware	1807.86	1807.86
3	Others	28.28	28.28
	Total Segment Liabilities	7518.01	7518.01
	Un-allocable Liabilities	2194.83	2194.83
	Net Segment Liabilities	9712.84	9712.84
	Disclosure of notes on segments	Textual Information(1)

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Textual Information(1)

Note :

As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Group has reported "Segment information", as described below:

Scientific – Laboratory Glass & equipment and Process System:- Comprising of items used in laboratories, production floor and research and development
Glassware:- pharmaceutical primary packaging and domestic glassware items
Others :- Comprising of Filter Paper etc.
Unallocated:- Consists of income, expenses, assets and liabilities which can not be directly identified to any of the above segments.

Other Comprehensive Income
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains / (losses) on defined benefit plans	3.31	-1.17
	Total Amount of items that will not be reclassified to profit and loss	3.31	-1.17
2	Income tax relating to items that will not be reclassified to profit or loss	0.84	-0.29
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	2.47	-0.88

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	M/s. Chaturvedi & Shah LLP, Chartered Accountants	Yes	30-06-2026

General information about company

Financial Results – Ind-AS

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Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

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Other Comprehensive Income

Details of Impact of Audit Qualification