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 | 06-11-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 30-10-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Second quarter | |
| Nature of report standalone or consolidated | Standalone | |
| 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 | 06-11-2025 15:30 | |
| End date and time of board meeting | 06-11-2025 17:45 | |
| Whether cash flow statement is applicable on company | Yes | |
| Type of cash flow statement | Cash Flow Indirect | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | |
| Whether the company has any related party? | Yes | |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes | |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA | |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA | |
| (III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)? | No | |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | ||
| (b) If answer to above question is No, please explain the reason for not complying. | ||
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes | |
| Latest Date on which RPT policy is updated | 11-02-2025 | |
| Indicate Company website link for updated RPT policy of the Company | https://www.borosilscientific.com/wp-content/uploads/2025/04/08-Related_party_transaction_policy-revised.pdf | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | Not applicable |
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 | 01-07-2025 | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | Standalone | ||
| 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 | 9948.14 | 18849.09 | ||
| Other income | 236.6 | 542.64 | ||
| Total income | 10184.74 | 19391.73 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 3634.54 | 6700.07 | |
| (b) | Purchases of stock-in-trade | 131.94 | 280.64 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -270.97 | -396.09 | |
| (d) | Employee benefit expense | 1605.18 | 3170.48 | |
| (e) | Finance costs | 9.19 | 27.38 | |
| (f) | Depreciation, depletion and amortisation expense | 438.83 | 885.51 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 3622.75 | 6982.9 | |
| Total other expenses | 3622.75 | 6982.9 | ||
| Total expenses | 9171.46 | 17650.89 | ||
| 3 | Total profit before exceptional items and tax | 1013.28 | 1740.84 | |
| 4 | Exceptional items | 0 | -661.31 | |
| 5 | Total profit before tax | 1013.28 | 1079.53 | |
| 6 | Tax expense | |||
| 7 | Current tax | 308.38 | 308.38 | |
| 8 | Deferred tax | -47.16 | -26.67 | |
| 9 | Total tax expenses | 261.22 | 281.71 | |
| 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 | 752.06 | 797.82 | |
| 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 | 752.06 | 797.82 | |
| 17 | Other comprehensive income net of taxes | 1.49 | 3.34 | |
| 18 | Total Comprehensive Income for the period | 753.55 | 801.16 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | ||||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | ||||
| 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 | 0.85 | 0.9 | ||
| Diluted earnings (loss) per share from continuing operations | 0.85 | 0.9 | ||
| 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 | 0.85 | 0.9 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.85 | 0.9 | ||
| 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) | ||
Text Block | |
| Textual Information(4) | Notes on Unaudited Standalone Financial Results for the quarter and half year ended 30th September, 2025: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held o¬n 6th November, 2025. 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 1,122 Equity Shares and 13,747 Equity Shares, respectively of the face value of Re. 1/- each for the quarter and half year ended 30th September, 2025, which has resulted into increase of paid up Equity Share Capital by Rs. 0.01 lakhs and Rs. 0.14 lakhs, respectively and Securities Premium by Rs. 1.34 lakhs 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 quarter ended 30th June, 2025 and half year ended 30th September, 2025 and shown as an exceptional item in the above results. 4. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. For Borosil Scientific Limited (Formerly Known as Klass Pack Limited) Place: Mumbai Vinayak Patankar Date : 6th November, 2025 Whole-time Director & CEO (DIN 07534225) |
Statement of Asset and Liabilities | |||
| Particulars | Half Year ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 9257.79 | ||
| Capital work-in-progress | 185.89 | ||
| Investment property | 0 | ||
| Goodwill | 5931.84 | ||
| Other intangible assets | 54.44 | ||
| Intangible assets under development | 38.92 | ||
| Biological assets other than bearer plants | 0 | ||
| Investments accounted for using equity method | 0 | ||
| Non-current financial assets | |||
| Non-current investments | 4078.16 | ||
| Trade receivables, non-current | 0 | ||
| Loans, non-current | 1517.03 | ||
| Other non-current financial assets | 225.59 | ||
| Total non-current financial assets | 5820.78 | ||
| Deferred tax assets (net) | 0 | ||
| Other non-current assets | 729.74 | ||
| Total non-current assets | 22019.4 | ||
| 2 | Current assets | ||
| Inventories | 9481.84 | ||
| Current financial asset | |||
| Current investments | 10805.47 | ||
| Trade receivables, current | 5310.48 | ||
| Cash and cash equivalents | 782.08 | ||
| Bank balance other than cash and cash equivalents | 8.03 | ||
| Loans, current | 17.06 | ||
| Other current financial assets | 405.01 | ||
| Total current financial assets | 17328.13 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 1441.05 | ||
| Total current assets | 28251.02 | ||
| 3 | Non-current assets classified as held for sale | 0 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 50270.42 | ||
| Total current assets | 28251.02 | ||
| 3 | Non-current assets classified as held for sale | 0 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 50270.42 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 889.47 | ||
| Other equity | 42066.64 | ||
| Total equity attributable to owners of parent | 42956.11 | ||
| Non controlling interest | |||
| Total equity | 42956.11 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 0 | ||
| Trade Payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0 | ||
| Total Trade payable | 0 | ||
| Other non-current financial liabilities | 0 | ||
| Total non-current financial liabilities | 0 | ||
| Provisions, non-current | 0 | ||
| Deferred tax liabilities (net) | 969.93 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 0 | ||
| Total non-current liabilities | 969.93 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 219.42 | ||
| Trade Payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 728.74 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2292.55 | ||
| Total Trade payable | 3021.29 | ||
| Other current financial liabilities | 1990.94 | ||
| Total current financial liabilities | 5231.65 | ||
| Other current liabilities | 464.88 | ||
| Provisions, current | 561.93 | ||
| Current tax liabilities (Net) | 85.92 | ||
| Deferred government grants, Current | 0 | ||
| Total current liabilities | 6344.38 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 | |
| Total liabilities | 7314.31 | ||
| Total equity and liabilities | 50270.42 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
Text Block | |
| Textual Information(1) | Notes on Unaudited Standalone Financial Results for the quarter and half year ended 30th September, 2025: 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held o¬n 6th November, 2025. 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 1,122 Equity Shares and 13,747 Equity Shares, respectively of the face value of Re. 1/- each for the quarter and half year ended 30th September, 2025, which has resulted into increase of paid up Equity Share Capital by Rs. 0.01 lakhs and Rs. 0.14 lakhs, respectively and Securities Premium by Rs. 1.34 lakhs 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 quarter ended 30th June, 2025 and half year ended 30th September, 2025 and shown as an exceptional item in the above results. 4. The figures for the corresponding previous period/year have been rearranged/ regrouped, wherever necessary, to make them comparable. For Borosil Scientific Limited (Formerly Known as Klass Pack Limited) Place: Mumbai Vinayak Patankar Date : 6th November, 2025 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 6368.45 | 11994.26 | ||||
| 2 | Glassware | 3374.73 | 6587.85 | ||||
| 3 | Others | 204.96 | 266.98 | ||||
| Total Segment Revenue | 9948.14 | 18849.09 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 9948.14 | 18849.09 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 1752.19 | 3058.61 | ||||
| 2 | Glassware | -434.64 | -674.9 | ||||
| 3 | Others | 61.77 | 85.69 | ||||
| Total Profit before tax | 1379.32 | 2469.4 | |||||
| i. Finance cost | 9.19 | 27.38 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 356.85 | 1362.49 | |||||
| Profit before tax | 1013.28 | 1079.53 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 15260.75 | 15260.75 | ||||
| 2 | Glassware | 10841.16 | 10841.16 | ||||
| 3 | Others | 306.88 | 306.88 | ||||
| Total Segment Asset | 26408.79 | 26408.79 | |||||
| Un-allocable Assets | 23861.63 | 23861.63 | |||||
| Net Segment Asset | 50270.42 | 50270.42 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Scientific – Laboratory Glass & equipment and Process System | 3948.98 | 3948.98 | ||||
| 2 | Glassware | 1957.52 | 1957.52 | ||||
| 3 | Others | 46.77 | 46.77 | ||||
| Total Segment Liabilities | 5953.27 | 5953.27 | |||||
| Un-allocable Liabilities | 1361.04 | 1361.04 | |||||
| Net Segment Liabilities | 7314.31 | 7314.31 | |||||
| Disclosure of notes on segments | Textual Information(1) | ||||||
Text Block | |
| Textual Information(1) | Note : As per Indian Accounting Standard 108 on ‘Operating Segment’ (Ind-AS 108), the Company 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 | 01-07-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 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 | 1.99 | 4.46 |
| Total Amount of items that will not be reclassified to profit and loss | 1.99 | 4.46 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.50 | 1.12 |
| 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 | 1.49 | 3.34 |
Cash flow statement, indirect | ||||||
| Particulars | Half Year ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | |||||
| Part I | Blue color marked fields are non-mandatory. | |||||
| 1 | Statement of cash flows | |||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1079.53 | |||||
| 2 | Adjustments for reconcile profit (loss) | |||||
| Adjustments for finance costs | 27.38 | |||||
| Adjustments for decrease (increase) in inventories | -717.06 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 1052.92 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | 167.67 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | 0 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | -42.7 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | -194.24 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 885.51 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 0 | |||||
| Adjustments for provisions, non-current | 0 | |||||
| Adjustments for other financial liabilities, current | 0 | |||||
| Adjustments for other financial liabilities, non-current | 0 | |||||
| Adjustments for unrealised foreign exchange losses gains | -16.73 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 56.1 | |||||
| Adjustments for share-based payments | 108.67 | |||||
| Adjustments for fair value losses (gains) | -327.16 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | -36.32 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 47.68 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | 899.52 | |||||
| Net cash flows from (used in) operations | 1979.05 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 716.56 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 1262.49 | |||||
| 3 | Cash flows from used in investing activities | |||||
| Cash flows from losing control of subsidiaries or other businesses | 0 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 2000 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 1900 | |||||
| Other cash receipts from sales of interests in joint ventures | 0 | |||||
| Other cash payments to acquire interests in joint ventures | 0 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Proceeds from sales of property, plant and equipment | 52.55 | |||||
| Purchase of property, plant and equipment | 890.46 | |||||
| Proceeds from sales of investment property | 0 | |||||
| Purchase of investment property | 0 | |||||
| Proceeds from sales of intangible assets | 0 | |||||
| Purchase of intangible assets | 0 | |||||
| Proceeds from sales of intangible assets under development | 0 | |||||
| Purchase of intangible assets under development | 0 | |||||
| Proceeds from sales of goodwill | 0 | |||||
| Purchase of goodwill | 0 | |||||
| Proceeds from biological assets other than bearer plants | 0 | |||||
| Purchase of biological assets other than bearer plants | 0 | |||||
| Proceeds from government grants | 0 | |||||
| Proceeds from sales of other long-term assets | 0 | |||||
| Purchase of other long-term assets | 0 | |||||
| Cash advances and loans made to other parties | 878 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
| Dividends received | 0 | |||||
| Interest received | 26.45 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -5.27 | |||||
| Net cash flows from (used in) investing activities | -1594.73 | |||||
| 4 | Cash flows from used in financing activities | |||||
| Proceeds from changes in ownership interests in subsidiaries | 0 | |||||
| Payments from changes in ownership interests in subsidiaries | 0 | |||||
| Proceeds from issuing shares | 0 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| Payments to acquire or redeem entity's shares | 0 | |||||
| Payments of other equity instruments | 0 | |||||
| Proceeds from exercise of stock options | 15.28 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 0 | |||||
| Repayments of borrowings | 305.24 | |||||
| Payments of lease liabilities | 31.49 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 28.29 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 139.33 | |||||
| Net cash flows from (used in) financing activities | -210.41 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -542.65 | |||||
| 5 | Effect of exchange rate changes on cash and cash equivalents | |||||
| Effect of exchange rate changes on cash and cash equivalents | -0.09 | |||||
| Net increase (decrease) in cash and cash equivalents | -542.74 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1324.7 | |||||
| Cash and cash equivalents cash flow statement at end of period | 781.96 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) | ||||||||||||||||||||||||
| Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Sr. No. | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | ||||||||||||
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | Notes | ||||||||
| 1 | Borosil Scientific Limited | AAACK1797R | Borosil Limited | AACCH5367G | Entities with joint control | Sale of goods or services | 13000 | NA | 2994.66 | 798.01 | 1009.51 | in case monies are due to either party as a result of the transaction", negative balance indicates Amount Payable and positive balance indicates Amount Receivable | ||||||||||||
| 2 | Borosil Scientific Limited | AAACK1797R | Borosil Limited | AACCH5367G | Entities with joint control | Any other transaction | Rent Expenses / Security Deposit | 157.1 | NA | 77.28 | 34.17 | 34.17 | The opening & closing balance is the Security Deposit amount receivable by the Company. | |||||||||||
| 3 | Borosil Scientific Limited | AAACK1797R | Borosil Limited | AACCH5367G | Entities with joint control | Any other transaction | Business support service expense | 3000 | NA | 938.4 | 0 | 52.4 | The closing balance is the Security Deposit amount receivable by the Company. | |||||||||||
| 4 | Borosil Scientific Limited | AAACK1797R | Borosil Limited | AACCH5367G | Entities with joint control | Any other transaction | Rent Income | 11.25 | NA | 5.53 | 0 | 0 | ||||||||||||
| 5 | Borosil Scientific Limited | AAACK1797R | Borosil Limited | AACCH5367G | Entities with joint control | Any other transaction | Share based payment payable as on balance sheet date | 0 | NA | 0 | 45.06 | 29.72 | Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required. | |||||||||||
| 6 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Sale of goods or services | 500 | NA | 127.44 | 20.49 | 70.11 | in case monies are due to either party as a result of the transaction", negative balance indicates Amount Payable and positive balance indicates Amount Receivable | ||||||||||||
| 7 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Interest received | 64 | NA | 42.15 | 8.37 | 50.52 | |||||||||||||
| 8 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Purchase of goods or services | 500 | NA | 116.24 | 0 | 0 | |||||||||||||
| 9 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Loan | NA | 878 | 628 | 1506 | Inter-corporate deposit | 9.05% | 3 Years | Unsecured | Working Capital | |||||||||
| 10 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Any other transaction | Share based payment receivable as on balance sheet date | 0 | NA | 0 | 3.54 | 14.01 | Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required. | |||||||||||
| 11 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Any other transaction | Investments as on balance sheet date | 0 | NA | 0 | 4076.94 | 4076.94 | Depicts only opening & Closing Balance and no transaction was made during the half year ended, hence approval of Audit Committee not required. | |||||||||||
| 12 | Borosil Scientific Limited | AAACK1797R | Shreevar Kheruka | ALMPK8573B | Promoter Director | Any other transaction | Remuneration | 0 | Refer Notes | 2.8 | 0 | 0 | In accordance with the Company’s Nomination and Remuneration Policy | |||||||||||
| 13 | Borosil Scientific Limited | AAACK1797R | Pradeep Kumar Kheruka | AFYPK7989K | Promoter Director | Any other transaction | Remuneration | 0 | Refer Notes | 0.7 | 0 | 0 | In accordance with the Company’s Nomination and Remuneration Policy | |||||||||||
| 14 | Borosil Scientific Limited | AAACK1797R | Sonargaon Properties LLP | ACBFS8580L | Entities with joint control | Any other transaction | Rent expenses for the period | 128.71 | NA | 66.48 | 0 | 0 | ||||||||||||
| 15 | Borosil Scientific Limited | AAACK1797R | Cycas Trading LLP | AAHFC8905H | Entities with joint control | Any other transaction | Rent expenses for the period | 9.86 | NA | 4.62 | 0 | 0 | ||||||||||||
| 16 | Borosil Scientific Limited | AAACK1797R | General Magnets LLP | AALFG4671N | Entities with joint control | Any other transaction | Rent expenses for the period | 15.35 | NA | 7.19 | 0 | 0 | ||||||||||||
| 17 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Any other transaction | Rent Expenses | 100 | NA | 0.68 | 0 | 0 | Omnibus approval for unforseen transactions | |||||||||||
| 18 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Any other transaction | Reimbursement of expenses from Goel | 212 | NA | 5.34 | 0 | 0 | ||||||||||||
| 19 | Goel Scientific Glass Works Limited | AAACG8590N | Borosil Limited | AACCH5367G | Entities with joint control | Any other transaction | Reimbursement of Expenses | 0 | NA | 13.18 | 8.55 | 21.92 | Borosil Limited (BL) is not a related party of Goel Scientific Glass Works Limited under Companies Act, 2013. However, BL is a related party of the Company as per Listing Regulations and since the transaction does not exceed the limit for RPT approval, the approval of audit committee of Borosil Scientific Limited was not required | |||||||||||
| 20 | Borosil Scientific Limited | AAACK1797R | Goel Scientific Glass Works Limited | AAACG8590N | Subsidiary Company | Sale of fixed assets | 200 | NA | 7.25 | 0 | 0 | |||||||||||||
| Total value of transaction during the reporting period | 5287.94 | |||||||||||||||||||||||
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 Standalone 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 | Yes | 30-06-2026 | ||