Birla Corporation Limited — Quarter and year ended 31st March, 2026 (audited)
| Particulars | Quarter Ended 31st March, 26 (Audited) (Refer Note 11) | Quarter Ended 31st Dec, 25 (Unaudited) | Quarter Ended 31st March, 25 (Audited) (Refer Note 11) | Year Ended 31st March, 26 (Audited) | Year Ended 31st March, 25 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| 1. Revenue from operations | 2,836.12 | 2,158.74 | 2,814.91 | 9,655.61 | 9,214.49 |
| 2. Other income | 38.95 | 19.15 | 48.23 | 116.95 | 97.91 |
| 3. Total income | 2,875.07 | 2,177.89 | 2,863.14 | 9,772.56 | 9,312.40 |
| Expenses | |||||
| a) Cost of materials consumed | 396.28 | 344.43 | 393.91 | 1,484.73 | 1,443.66 |
| b) Purchases of stock-in-trade | 11.18 | 9.37 | 6.71 | 36.15 | 18.68 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 89.04 | (103.90) | 69.90 | (37.60) | (77.82) |
| d) Employee benefits expense | 132.62 | 148.16 | 131.99 | 584.45 | 564.01 |
| e) Finance costs | 61.91 | 65.33 | 73.25 | 264.49 | 327.06 |
| f) Depreciation and amortisation expense | 134.42 | 132.52 | 142.24 | 531.82 | 571.85 |
| g) Power & fuel | 469.28 | 443.77 | 463.93 | 1,754.74 | 1,771.69 |
| h) Transport & forwarding expenses | |||||
| – On finished products | 622.17 | 484.41 | 623.06 | 2,144.10 | 2,118.78 |
| – On internal material transfer | 93.73 | 80.68 | 72.00 | 333.08 | 244.79 |
| i) Other expenses | 511.55 | 459.26 | 519.58 | 1,901.52 | 1,913.48 |
| 4. Total expenses | 2,522.18 | 2,064.03 | 2,496.57 | 8,997.48 | 8,896.18 |
| 5. Profit before exceptional items and tax | 352.89 | 113.86 | 366.57 | 775.08 | 416.22 |
| 6. Exceptional items (Refer Note 4) | (27.59) | 34.14 | 38.37 | 6.55 | 38.37 |
| 7. Profit before tax | 380.48 | 79.72 | 328.20 | 768.53 | 377.85 |
| 8. Tax expenses | |||||
| – Current tax | 99.59 | 21.08 | 76.89 | 180.67 | 84.56 |
| – Deferred tax | (5.68) | 5.43 | (5.29) | 38.03 | (1.93) |
| – Income tax relating to earlier years | 17.93 | 0.45 | – | 18.38 | – |
| – Deferred tax relating to earlier years | (26.13) | – | – | (26.13) | – |
| 9. Profit for the period | 294.77 | 52.76 | 256.60 | 557.58 | 295.22 |
| Profit/(Loss) attributable to: | |||||
| – Owners of the Parent | 294.78 | 52.76 | 256.61 | 557.59 | 295.23 |
| – Non Controlling Interest | (0.01) | – | (0.01) | (0.01) | (0.01) |
| 10. Other Comprehensive Income | |||||
| A. (i) Items that will not be reclassified to Profit or Loss | (144.57) | (10.53) | (159.94) | (158.65) | 55.67 |
| (ii) Income tax relating to items that will not be reclassified to Profit or Loss | 23.22 | 1.67 | 22.40 | 25.65 | 63.73 |
| B. (i) Items that will be reclassified to Profit or Loss | (0.69) | 0.90 | (0.25) | 3.20 | 5.32 |
| (ii) Income tax relating to items that will be reclassified to Profit or Loss | 0.29 | (0.44) | (0.05) | (1.20) | (1.59) |
| Other Comprehensive Income for the period (Net of tax) | (121.75) | (8.40) | (137.84) | (131.00) | 123.13 |
| Other Comprehensive Income attributable to: | |||||
| – Owners of the Parent | (121.75) | (8.40) | (137.84) | (131.00) | 123.13 |
| – Non Controlling Interest | – | – | – | – | – |
| 11. Total Comprehensive Income for the Period | 173.02 | 44.36 | 118.76 | 426.58 | 418.35 |
| Total Comprehensive Income attributable to: | |||||
| – Owners of the Parent | 173.03 | 44.36 | 118.77 | 426.59 | 418.36 |
| – Non Controlling Interest | (0.01) | – | (0.01) | (0.01) | (0.01) |
| 12. Paid-up Equity Share Capital (Face Value ₹10/- each) | 77.01 | 77.01 | 77.01 | 77.01 | 77.01 |
| 13. Other Equity | – | – | – | 7,287.69 | 6,938.11 |
| 14. Basic and Diluted Earnings Per Share (Face Value of ₹10/- each) for the period (₹) | 38.28 | 6.85 | 33.32 | 72.41 | 38.34 |
| Sr. No. | Particulars | Quarter Ended 31st March, 26 (Audited) (Refer Note 11) | Quarter Ended 31st Dec, 25 (Unaudited) | Quarter Ended 31st March, 25 (Audited) (Refer Note 11) | Year Ended 31st March, 26 (Audited) | Year Ended 31st March, 25 (Audited) |
|---|---|---|---|---|---|---|
| a) | Debt Equity Ratio (in times) | 0.51 | 0.46 | 0.56 | 0.51 | 0.56 |
| b) | Debt Service Coverage Ratio (in times) | 4.54 | 2.16 | 1.86 | 1.73 | 1.22 |
| c) | Interest Service Coverage Ratio (in times) | 9.32 | 4.25 | 7.42 | 5.92 | 3.90 |
| d) | Debenture Redemption Reserve (₹ in Crores) | 9.00 | 9.00 | 16.51 | 9.00 | 16.51 |
| e) | Net Worth (₹ in Crores) | 6,238.40 | 6,068.45 | 5,891.90 | 6,238.40 | 5,891.90 |
| f) | Net Profit/(Loss) After Tax (₹ in Crores) | 294.77 | 52.76 | 256.60 | 557.58 | 295.22 |
| g) | Basic and Diluted Earnings Per Share (Face Value of ₹ 10/- each) for the period (₹) | 38.28 | 6.85 | 33.32 | 72.41 | 38.34 |
| h) | Current Ratio (in times) | 1.26 | 0.99 | 1.09 | 1.26 | 1.09 |
| i) | Long Term Debt to Working Capital (in times) | 2.35 | 4.99 | 3.74 | 2.35 | 3.74 |
| j) | Bad Debts to Account Receivable Ratio (in times) | – | 0.00 | 0.00 | 0.00 | 0.00 |
| k) | Current Liability Ratio (in times) | 0.37 | 0.40 | 0.37 | 0.37 | 0.37 |
| l) | Total Debts to Total Assets (in times) | 0.22 | 0.20 | 0.23 | 0.22 | 0.23 |
| m) | Debtors Turnover (in times) | 26.98 | 17.40 | 24.83 | 29.03 | 24.09 |
| n) | Inventory Turnover (in times) | 9.76 | 7.99 | 10.82 | 9.19 | 9.41 |
| o) | Operating Margin (in %) | 18.43% | 13.65% | 19.29% | 15.28% | 13.40% |
| p) | Net Profit Margin (in %) | 10.64% | 2.46% | 9.27% | 5.86% | 3.25% |
| Particulars | Consolidated as at 31st March, 26 (Audited) | 31st March, 25 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 8,591.99 | 8,536.14 |
| (b) Capital Work-In-Progress | 470.82 | 560.33 |
| (c) Investment Property | 1.08 | 1.09 |
| (d) Goodwill on Consolidation | 0.03 | 0.03 |
| (e) Intangible Assets | 964.43 | 997.23 |
| (f) Intangible Assets under Development | 0.06 | 0.14 |
| (g) Biological Assets other than Bearer Plants | 0.50 | 0.47 |
| (h) Financial Assets | ||
| – (i) Investments | 586.14 | 756.83 |
| – (ii) Loans | 125.37 | 100.44 |
| – (iii) Other Financial Assets | 201.23 | 227.47 |
| (i) Non Current Tax Asset (Net) | 88.02 | 100.52 |
| (j) Other Non-Current Assets | 132.84 | 119.61 |
| Sub-Total – Non Current Assets | 11,162.51 | 11,400.30 |
| 2 CURRENT ASSETS | ||
| (a) Inventories | 1,103.52 | 966.96 |
| (b) Financial Assets | ||
| – (i) Investments | 1,060.28 | 695.48 |
| – (ii) Trade Receivables | 316.63 | 339.12 |
| – (iii) Cash and Cash Equivalents | 129.64 | 117.88 |
| – (iv) Bank Balances other than Cash and Cash Equivalents | 5.28 | 8.60 |
| – (v) Loans | 1.68 | 1.79 |
| – (vi) Other Financial Assets | 456.43 | 555.90 |
| (c) Other Current Assets | 273.41 | 244.22 |
| (d) Non-Current Assets classified as Held for Sale | 0.68 | 0.68 |
| Sub-Total – Current Assets | 3,347.55 | 2,930.63 |
| Total Assets | 14,510.06 | 14,330.93 |
| B EQUITY AND LIABILITIES | ||
| 1 EQUITY | ||
| (a) Equity Share Capital | 77.01 | 77.01 |
| (b) Other Equity | 7,287.69 | 6,938.11 |
| Sub-Total – Equity | 7,364.70 | 7,015.12 |
| 2 NON-CONTROLLING INTEREST | 0.02 | 0.03 |
| LIABILITIES | ||
| 3 NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| – (i) Borrowings | 2,517.09 | 2,665.36 |
| – (ii) Lease Liabilities | 106.07 | 115.79 |
| – (iii) Other Financial Liabilities | 633.48 | 624.16 |
| (b) Provisions | 71.52 | 56.34 |
| (c) Deferred Tax Liabilities (Net) | 1,027.58 | 1,040.13 |
| (d) Other Non Current Liabilities | 130.75 | 129.08 |
| Sub-Total – Non Current Liabilities | 4,486.49 | 4,630.86 |
| 4 CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| – (i) Borrowings | 758.18 | 697.94 |
| – (ii) Lease Liabilities | 9.38 | 9.49 |
| – (iii) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 41.68 | 26.17 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 856.34 | 846.23 |
| – (iv) Other Financial Liabilities | 586.04 | 706.22 |
| (b) Other Current Liabilities | 282.50 | 376.13 |
| (c) Provisions | 23.05 | 19.92 |
| (d) Current Tax Liabilities (Net) | 1.68 | 2.82 |
| Sub-Total – Current Liabilities | **2,658 |