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		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		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

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		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	10689.88	20287.52
	Other income	214.97	506.77
	Total income	10904.85	20794.29
2	Expenses
(a)	Cost of materials consumed	3922.31	7277.57
(b)	Purchases of stock-in-trade	235.55	445.58
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-291.1	-400.59
(d)	Employee benefit expense	2064.01	4069.76
(e)	Finance costs	22.63	61
(f)	Depreciation, depletion and amortisation expense	481.46	969.08
(g)	Other Expenses
1	Other Expenses	3956.51	7605.3
	Total other expenses	3956.51	7605.3
	Total expenses	10391.37	20027.7
3	Total profit before exceptional items and tax	513.48	766.59
4	Exceptional items	0	-661.31
5	Total profit before tax	513.48	105.28
6	Tax expense
7	Current tax	308.38	308.38
8	Deferred tax	-79.64	-66.88
9	Total tax expenses	228.74	241.5
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	284.74	-136.22
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	284.74	-136.22
17	Other comprehensive income net of taxes	-1.85	-3.35
18	Total Comprehensive Income for the period	282.89	-139.57
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	289.27	-127.16
	Total profit or loss, attributable to non-controlling interests	-4.53	-9.06
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	287.45	-130.45
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-4.56	-9.12
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	0.32	-0.14
	Diluted earnings (loss) per share from continuing operations	0.32	-0.14
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	0.32	-0.14
	Diluted earnings (loss) per share from continuing and discontinued operations	0.32	-0.14
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 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 on 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	11796.37
	Capital work-in-progress	187.96
	Investment property	0
	Goodwill	6219.37
	Other intangible assets	455.36
	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	1.25
	Trade receivables, non-current	0
	Loans, non-current	11.03
	Other non-current financial assets	236.08
	Total non-current financial assets	248.36
	Deferred tax assets (net)	501.9
	Other non-current assets	806.49
	Total non-current assets	20254.73
2	Current assets
	Inventories	10323.97
	Current financial asset
	Current investments	10805.47
	Trade receivables, current	5780.29
	Cash and cash equivalents	793.23
	Bank balance other than cash and cash equivalents	47.25
	Loans, current	17.06
	Other current financial assets	341.7
	Total current financial assets	17785
	Current tax assets (net)	8.6
	Other current assets	1874.88
	Total current assets	29992.45
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50247.18
	Total current assets	29992.45
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50247.18
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	889.47
	Other equity	39555.66
	Total equity attributable to owners of parent	40445.13
	Non controlling interest	12.39
	Total equity	40457.52
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	91.45
	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	91.45
	Provisions, non-current	590.08
	Deferred tax liabilities (net)	969.93
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1651.46
	Current liabilities
	Current financial liabilities
	Borrowings, current	795.49
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	881.98
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2438.99
	Total Trade payable	3320.97
	Other current financial liabilities	2402.81
	Total current financial liabilities	6519.27
	Other current liabilities	889.81
	Provisions, current	643.2
	Current tax liabilities (Net)	85.92
	Deferred government grants, Current	0
	Total current liabilities	8138.2
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	9789.66
	Total equity and liabilities	50247.18
	Disclosure of notes on assets and liabilities	Textual Information(1)

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Textual Information(1)

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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Scientific – Laboratory Glass & equipment and Process System	7093.89	13405.86
2	Glassware	3391.03	6614.68
3	Others	204.96	266.98
	Total Segment Revenue	10689.88	20287.52
	Less: Inter segment revenue	0	0
	Revenue from operations	10689.88	20287.52
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Scientific – Laboratory Glass & equipment and Process System	1246.79	2085.68
2	Glassware	-415.6	-642.6
3	Others	61.77	85.69
	Total Profit before tax	892.96	1528.77
	i. Finance cost	22.63	61
	ii. Other Unallocable Expenditure net off Unallocable income	356.85	1362.49
	Profit before tax	513.48	105.28
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Scientific – Laboratory Glass & equipment and Process System	20086.92	20086.92
2	Glassware	10841.16	10841.16
3	Others	306.88	306.88
	Total Segment Asset	31234.96	31234.96
	Un-allocable Assets	19012.22	19012.22
	Net Segment Asset	50247.18	50247.18
4	Segment Liabilities
	Segment Liabilities
1	Scientific – Laboratory Glass & equipment and Process System	5821.34	5821.34
2	Glassware	1957.52	1957.52
3	Others	46.77	46.77
	Total Segment Liabilities	7825.63	7825.63
	Un-allocable Liabilities	1964.03	1964.03
	Net Segment Liabilities	9789.66	9789.66
	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		01-07-2025	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		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	-2.48	-4.48
	Total Amount of items that will not be reclassified to profit and loss	-2.48	-4.48
2	Income tax relating to items that will not be reclassified to profit or loss	-0.63	-1.13
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	-1.85	-3.35

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		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	105.28
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	61
	Adjustments for decrease (increase) in inventories	-670.61
	Adjustments for decrease (increase) in trade receivables, current	1275.58
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	47.77
	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	-159.6
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	92.55
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	969.08
	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	-16.72
	Adjustments for dividend income	0
	Adjustments for interest income	16.17
	Adjustments for share-based payments	119.77
	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)	1386.85
	Net cash flows from (used in) operations	1492.13
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	717.57
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	774.56
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	1008.25
	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	0
	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	12.57
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-5.27
	Net cash flows from (used in) investing activities	-848.4
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	525.91
	Payments of lease liabilities	31.49
	Dividends paid	0
	Interest paid	62.12
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	138.92
	Net cash flows from (used in) financing activities	-465.32
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-539.16
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	-0.1
	Net increase (decrease) in cash and cash equivalents	-539.26
	Cash and cash equivalents cash flow statement at beginning of period	1332.37
	Cash and cash equivalents cash flow statement at end of period	793.11

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	Yes	30-06-2026

General information about company

Financial Results – Ind-AS

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Statement of Asset and Liabilities

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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

Cash flow statement, indirect

Details of Impact of Audit Qualification