BOROSIL RENEWABLES LIMITED — Quarter and year ended 31st March, 2026 (audited)
| S. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 43,761.69 | 38,650.48 | 32,722.82 | 1,53,482.50 | 1,10,993.63 | |
| (b) Other Income | 891.96 | 713.78 | 686.96 | 2,338.32 | 1,649.26 | |
| Total Income (1) | 44,653.65 | 39,364.26 | 33,409.78 | 1,55,820.82 | 1,12,642.89 | |
| 2 | Expenses | |||||
| (a) Cost of Materials Consumed | 8,480.58 | 8,503.69 | 8,883.57 | 34,309.81 | 32,593.78 | |
| (b) Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | 2,826.56 | 501.02 | 398.16 | 2,511.49 | (15.31) | |
| (c) Employee Benefits Expense (Refer Note No 7) | 2,774.64 | 2,348.09 | 2,121.67 | 9,206.91 | 7,814.12 | |
| (d) Finance Costs | 335.59 | 301.45 | 724.26 | 1,417.31 | 2,581.42 | |
| (e) Depreciation and Amortisation Expense | 2,122.52 | 2,193.27 | 2,483.64 | 8,679.06 | 10,784.19 | |
| (f) Power and Fuel | 9,345.89 | 8,212.57 | 8,388.69 | 33,404.04 | 30,741.96 | |
| (g) Other Expenses | 6,765.17 | 6,894.92 | 5,914.38 | 27,220.96 | 23,457.08 | |
| Total Expenses (2) | 32,650.95 | 28,955.01 | 28,914.37 | 1,16,749.58 | 1,07,957.24 | |
| 3 | Profit Before Exceptional Items and Tax (1-2) | 12,002.70 | 10,409.25 | 4,495.41 | 39,071.24 | 4,685.65 |
| 4 | Exceptional Items (Refer Note No. 5 and 6) | – | – | – | 35,977.85 | – |
| 5 | Profit Before Tax (3-4) | 12,002.70 | 10,409.25 | 4,495.41 | 3,093.39 | 4,685.65 |
| 6 | Tax Expense | |||||
| (a) Current Tax | (5,475.08) | 2,616.47 | 774.16 | 1,609.11 | 774.16 | |
| (b) Deferred Tax | 680.47 | (33.18) | 405.53 | (486.20) | 516.99 | |
| (c) Income Tax of earlier years | (103.60) | – | 2.51 | (103.60) | 47.92 | |
| Total Tax Expenses | (4,898.21) | 2,583.29 | 1,182.20 | 1,019.31 | 1,339.07 | |
| 7 | Profit for the period/year (5-6) | 16,900.91 | 7,825.96 | 3,313.21 | 2,074.08 | 3,346.58 |
| 8 | Other Comprehensive Income (OCI) | |||||
| (a) Items that will not be reclassified to profit or loss: | ||||||
| (i) Re-measurement gains/(losses) on defined benefit plans | 30.33 | (84.69) | 11.22 | (72.77) | (36.83) | |
| (ii) Tax effect on above | (7.64) | 21.32 | (2.82) | 18.31 | 9.27 | |
| (b) Items that will be reclassified to profit & Loss | ||||||
| Total Other Comprehensive Income | 22.69 | (63.37) | 8.40 | (54.46) | (27.56) | |
| 9 | Total Comprehensive Income for the period/year (7+8) | 16,923.60 | 7,762.59 | 3,321.61 | 2,019.62 | 3,319.02 |
| 10 | Paid-up Equity Share Capital | 1,401.89 | 1,401.89 | 1,324.67 | 1,401.89 | 1,324.67 |
| (Face value of Re. 1/- each) | – | – | – | – | – | |
| 11 | Other Equity excluding Revaluation Reserve | – | – | – | 1,49,201.02 | 1,07,606.58 |
| 12 | Earning Per Share (In Rs.) | |||||
| (Face value of Re. 1/- each) | – | – | – | – | – | |
| Basic (* not annualised) (after Exceptional Items) | 12.06* | 5.63* | 2.52* | 1.52 | 2.56 | |
| Diluted (* not annualised) (after Exceptional Items) | 12.05* | 5.59* | 2.52* | 1.52 | 2.56 | |
| Basic (* not annualised) (before Exceptional Items) | 6.20* | 5.63* | 2.52* | 21.56 | 2.56 | |
| Diluted (* not annualised) (before Exceptional Items) | 6.20* | 5.59* | 2.52* | 21.52 | 2.56 |
| S. No. | Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|
| I. ASSETS | |||
| 1 | Non-current Assets | ||
| (a) | Property, Plant and Equipment | 60,987.82 | 70,092.96 |
| (b) | Capital Work-in-Progress | 10,761.49 | 1,778.22 |
| (c) | Intangible Assets | 184.53 | 289.30 |
| (d) | Intangible Assets under Development | 27.95 | 6.59 |
| (e) | Financial Assets | ||
| (i) | Investments | 5,253.91 | 8,663.99 |
| (ii) | Loans | 43.50 | 30,949.34 |
| (iii) | Others | 335.02 | 2,909.80 |
| (f) | Non-Current Tax Assets (net) | 5,393.69 | 185.84 |
| (g) | Other Non-current Assets | 9,717.37 | 734.86 |
| Total Non-current Assets | 92,705.28 | 1,15,610.90 | |
| 2 | Current Assets | ||
| (a) | Inventories | 12,006.61 | 17,296.86 |
| (b) | Financial Assets | ||
| (i) | Investments | 57,713.75 | 2,013.74 |
| (ii) | Trade Receivables | 12,276.94 | 11,020.80 |
| (iii) | Cash and Cash Equivalents | 3,118.27 | 164.37 |
| (iv) | Bank Balances other than (iii) above | 1,649.37 | 895.38 |
| (v) | Loans | 102.85 | 2,335.21 |
| (vi) | Others | 213.37 | 842.36 |
| (c) | Current Tax Assets (net) | – | 79.64 |
| (d) | Other Current Assets | 1,861.35 | 1,151.00 |
| Total Current Assets | 88,942.51 | 35,799.36 | |
| TOTAL ASSETS | 1,81,647.79 | 1,51,410.26 | |
| II. EQUITY AND LIABILITIES | |||
| EQUITY | |||
| (a) | Equity Share Capital | 1,401.89 | 1,324.67 |
| (b) | Other Equity | 1,49,201.02 | 1,07,606.58 |
| Total EQUITY | 1,50,602.91 | 1,08,931.25 | |
| LIABILITIES | |||
| 1 | Non-Current Liabilities | ||
| (a) | Financial Liabilities | ||
| (i) | Borrowings | 9,324.03 | 16,121.43 |
| (b) | Deferred Tax Liabilities (net) | 2,387.08 | 3,090.22 |
| Total Non-Current Liabilities | 11,711.11 | 19,211.65 | |
| 2 | Current Liabilities | ||
| (a) | Financial Liabilities | ||
| (i) | Borrowings | 6,889.77 | 8,945.88 |
| (ii) | Lease Liabilities | – | 27.47 |
| (iii) | Trade Payables | ||
| A) Total outstanding dues of Micro and Small Enterprises | 1,816.42 | 1,096.03 | |
| B) Total outstanding dues of creditors Other than Micro and Small Enterprises | 3,159.24 | 4,710.82 | |
| (iv) | Other Financial Liabilities | 4,257.90 | 2,895.41 |
| (b) | Other Current Liabilities | 2,333.08 | 4,084.91 |
| (c) | Provisions | 856.19 | 778.20 |
| (d) | Current Tax Liabilities (net) | 21.17 | 723.64 |
| Total Current Liabilities | 19,333.77 | 23,267.36 | |
| TOTAL EQUITY AND LIABILITIES | 1,81,647.79 | 1,51,410.26 |
| S. No. | Particulars | For the Year Ended 31st March 2026 (Audited) | For the Year Ended 31st March 2025 (Audited) |
|---|---|---|---|
| A. | Cash Flow from Operating Activities | ||
| (Loss)/Profit Before Tax as per Statement of Profit and Loss | 3,093.39 | 4,685.65 | |
| Adjusted for : | |||
| Depreciation and Amortisation Expense | 8,679.06 | 10,784.19 | |
| (Gain)/Loss on Foreign Currency Transactions (net) | 297.55 | (181.46) | |
| Gain on Financial Instruments measured at fair value through profit or loss (net) | (648.45) | (71.16) | |
| Gain on sale of investments (net) | (876.53) | (0.99) | |
| Interest Income | (305.62) | (861.50) | |
| Government Grant | (286.90) | (344.11) | |
| Guarantee Commission | – | (15.69) | |
| Loss on sale/discard of Property, Plant and Equipment | 204.94 | 75.71 | |
| Share Based Payment Expense | 232.96 | 28.76 | |
| Finance Costs | 1,417.31 | 2,581.42 | |
| Bad Debts | 25.01 | – | |
| Provision for credit impaired | 3,390.94 | 7.92 | |
| Subsidiaries exposure write off (Refer Note No 5) | 32,590.81 | – | |
| Sundry Balances Written off/(Written back) (net) | (3.23) | (2.81) | |
| 44,717.85 | 12,000.28 | ||
| Operating Profit before Working Capital Changes | 47,811.24 | 16,685.93 | |
| Adjusted for : | |||
| Trade and Other Receivables | (1,936.58) | 121.51 | |
| Inventories | 5,290.25 | (2,640.50) | |
| Trade and Other Payables | (1,494.45) | 4,197.13 | |
| 1,859.22 | 1,678.14 | ||
| Cash generated from operations | 49,670.46 | 18,364.07 | |
| Direct Taxes Refund/(Paid) (net) | (7,219.55) | 280.89 | |
| Net Cash generated from Operating Activities | 42,450.91 | 18,644.96 | |
| B | Cash Flow from Investing Activities | ||
| Purchase of Property, Plant and Equipment, Capital Work-in-Progress, Intangible Assets and Intangible Assets under Development | (19,736.89) | (5,731.33) | |
| Sale of Property, Plant and Equipment | 163.65 | 100.90 | |
| Loan repaid by Subsidiary | 2,409.05 | (1,782.09) | |
| Loan given to Subsidiaries | – | (24,991.47) | |
| Purchase of Current Investments | (84,121.39) | (31,323.11) | |
| Sale of Current Investments | 29,946.36 |