BirlaNu Limited (formerly HIL Limited) — Quarter ended 31 March 2026 and year ended 31 March 2026
| Sl.No. | Particulars | Quarter ended 31.03.2026 Audited (Refer note 4) | Quarter ended 31.12.2025 Unaudited (Refer note 11) | Quarter ended 31.03.2025 Audited (Refer note 4 and 11) | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited (Refer note 11) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 62,505 | 55,047 | 58,115 | 242,653 | 238,958 |
| 2 | Other income (refer note 9) | 1,716 | 3,020 | 1,072 | 8,492 | 3,457 |
| 3 | Total income (1+2) | 64,221 | 58,067 | 59,187 | 251,145 | 242,415 |
| 4 | Expenses | |||||
| a) Cost of materials consumed | 32,046 | 29,844 | 32,961 | 123,386 | 132,212 | |
| b) Purchases of stock-in-trade | 8,306 | 3,875 | 5,999 | 19,885 | 15,298 | |
| c) Changes in inventories of finished goods, stock-in-trade and work-in-progress | (3,552) | (1,165) | (3,665) | 3,336 | (1,758) | |
| d) Employee benefits expense | 5,317 | 5,961 | 5,250 | 22,741 | 22,994 | |
| e) Finance costs | 935 | 1,028 | 898 | 3,608 | 3,679 | |
| f) Depreciation and amortisation expense | 2,269 | 2,186 | 2,074 | 8,753 | 8,519 | |
| g) Other expenses | 17,737 | 16,290 | 16,842 | 67,221 | 63,204 | |
| Total expenses | 63,058 | 58,019 | 60,359 | 248,930 | 244,148 | |
| 5 | Profit / (Loss) before tax and exceptional items for the period / year (3-4) | 1,163 | 48 | (1,172) | 2,215 | (1,733) |
| 6 | Exceptional items (Refer note 5) | (3,479) | – | – | (3,479) | 8,189 |
| 7 | Profit / (Loss) before tax for the period / year (5+6) | (2,316) | 48 | (1,172) | (1,264) | 6,456 |
| 8 | Tax expense / (benefit) | |||||
| a) Current tax | (1,367) | 35 | 268 | (19) | 2,012 | |
| b) Deferred tax | 1,539 | (333) | (447) | 159 | (915) | |
| Total tax expense / (benefit) | 172 | (298) | (179) | 140 | 1,097 | |
| 9 | Profit / (Loss) for the period / year (7-8) | (2,488) | 346 | (993) | (1,404) | 5,359 |
| 10 | Other comprehensive (loss) / income (net of tax) | |||||
| Items that will not be reclassified subsequently to profit or loss | ||||||
| (a) Remeasurements of defined benefit (liabilities)/assets | (113) | 33 | (111) | (39) | (106) | |
| Income-tax relating to above item | 29 | (8) | 28 | 10 | 27 | |
| (b) Equity investments through other comprehensive income – net change in fair value | 2 | – | 7 | 2 | 7 | |
| Income-tax relating to above item | – | – | (1) | – | (1) | |
| Other comprehensive Income / (loss) for the period / year (net of tax) | (82) | 25 | (77) | (27) | (73) | |
| 11 | Total comprehensive (loss) / income for the period / year (9+10) | (2,570) | 371 | (1,070) | (1,431) | 5,286 |
| 12 | Paid up equity share capital (Face value of INR 10 per share) | 757 | 757 | 757 | 757 | 757 |
| 13 | Other equity | 118,544 | 122,242 | |||
| 14 | Earnings per equity share (not annualised for the quarter) (Face value of INR 10 per share) | |||||
| Basic (INR) | (32.99) | 4.58 | (13.17) | (18.62) | 71.07 | |
| Diluted (INR) | (32.99) | 4.58 | (13.17) | (18.62) | 71.07 |
| Sl. No. | Particulars | Standalone As at 31.03.2026 Audited | Standalone As at 31.03.2025 Audited (Refer note 11) |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| a) Property, plant and equipment | 78,439 | 78,508 | |
| b) Capital work-in-progress | 3,811 | 5,479 | |
| c) Investment property | 603 | 1,881 | |
| d) Goodwill | 9,071 | 9,071 | |
| e) Other intangible assets | 3,312 | 4,331 | |
| f) Intangible assets under development | 32 | 152 | |
| g) Financial assets | |||
| (i) Investments (Refer note 5) | 31,291 | 27,387 | |
| (ii) Trade receivables | 34 | 20 | |
| (iii) Loans | 13,619 | 15,193 | |
| (iv) Other financial assets | 1,953 | 2,349 | |
| h) Other tax assets (net) | 1,565 | 417 | |
| i) Other non-current assets | 2,290 | 1,591 | |
| Total non-current assets | 146,020 | 146,379 | |
| Current assets | |||
| a) Inventories | 38,612 | 42,120 | |
| b) Financial assets | |||
| (i) Trade receivables | 17,288 | 17,691 | |
| (ii) Cash and cash equivalents | 878 | 331 | |
| (iii) Bank balances other than (ii) above | 515 | 451 | |
| (iv) Loans | 4,358 | – | |
| (v) Other financial assets | 1,147 | 1,102 | |
| c) Other current assets | 7,932 | 8,134 | |
| Non-current assets classified as held for sale | 3,108 | – | |
| Total current assets | 73,838 | 69,829 | |
| TOTAL ASSETS | 219,858 | 216,208 | |
| II | EQUITY AND LIABILITIES | ||
| Equity | |||
| a) Equity share capital | 757 | 757 | |
| b) Other equity | 118,544 | 122,242 | |
| Total equity | 119,301 | 122,999 | |
| Liabilities | |||
| Non-current liabilities | |||
| a) Financial liabilities | |||
| (i) Borrowings | 16,990 | 8,790 | |
| (ii) Lease liabilities | 1,070 | 1,648 | |
| (iii) Other financial liabilities | 1,262 | – | |
| b) Provisions | 2,134 | 1,615 | |
| c) Deferred tax liabilities (net) | 3,928 | 3,778 | |
| Total non-current liabilities | 25,384 | 15,831 | |
| Current liabilities | |||
| a) Financial liabilities | |||
| (i) Borrowings | 28,768 | 33,878 | |
| (ii) Lease liabilities | 604 | 382 | |
| (iii) Trade payables | |||
| – Total outstanding dues of micro enterprises and small enterprises; and | 6,219 | 2,766 | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 20,469 | 23,818 | |
| (iv) Other financial liabilities | 14,953 | 12,450 | |
| b) Other current liabilities | 3,071 | 3,055 | |
| c) Provisions | 787 | 867 | |
| d) Current tax liabilities (net) | 302 | 162 | |
| Total current liabilities | 75,173 | 77,378 | |
| TOTAL EQUITY AND LIABILITIES | 219,858 | 216,208 |
| Particulars | For the year ended 31.03.2026 (Audited) | For the year ended 31.03.2025 (Audited) (Refer note 11) |
|---|---|---|
| A Cash flows from operating activities | ||
| Profit for the year (before tax) | (1264) | 6456 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 8753 | 8519 |
| Rental income from investment property | (526) | (565) |
| Provision for impairment of receivables, advances and other assets, net | 708 | 323 |
| Impairment loss on asset held for sale | 112 | – |
| Liabilities no longer required written back | (126) | (137) |
| Net loss / (gain) on sale of property, plant and equipment | – | 294 |
| Unrealised foreign exchange fluctuations, net | (2667) | (260) |
| Provision for diminution in value of investments | 7420 | – |
| Net gain on sale of non-current assets held for sale | (4670) | (8189) |
| Change in fair value of financial assets measured at FVTPL, net | 1703 | 729 |
| Gain on sale of current investments net | (12) | (18) |
| Employee share based payment expense / (reversal) | (3) | 333 |
| Finance costs | 3608 | 3679 |
| Commission on corporate guarantee given for subsidiary | (185) | (145) |
| Interest income on financial assets | (110) | (100) |
| Interest income from loan to subsidiary | (1363) | (1093) |
| Interest income on tax refunds | (104) | (4) |
| Government grant | – | (28) |
| Dividend income | (2175) | – |
| Operating profit before working capital adjustments | 9099 | 9794 |
| Working capital adjustments: | ||
| Decrease in inventories | 3508 | 1840 |
| Increase in trade receivables | (318) | (3435) |
| Decrease in other financial assets | 39 | 501 |
| Decrease / (Increase) in other assets | 593 | (1985) |
| Increase / (Decrease) in trade payables | 14 | (304) |
| Increase in other financial liabilities | 1920 | 56 |
| Increase/ (Decrease) in provisions | 402 | (477) |
| Increase in other liabilities | 15 | 413 |
| Cash generated from operating activities | 15272 | 6403 |
| Income-tax paid (net of refund) | (887) | (1606) |
| Net cash generated from operating activities (A) | 14385 | 4797 |
| B Cash flows from investing activities | ||
| Acquisition of property, plant and equipment | (8149) | (9258) |
| Proceeds from sale of property, plant and equipment | 4702 | 7534 |
| Advance for sale of non-current asset held for sale | 11 | 87 |
| Acquisition of business | (11373) | (11052) |
| Proceeds from sale of mutual funds | 8812 | 31896 |
| Purchase of mutual funds | (8800) | (21649) |
| Commission on corporate guarantee given for subsidiary | 229 | 105 |
| Interest received | 1386 | 2751 |
| Dividends received | 2175 | – |
| Bank balances not considered as cash and cash equivalents (net) | (75) | (617) |
| Loans given to subsidiary | – | – |
| Rent received from long-term investment in properties | 526 | 565 |
| Net cash used in investing activities (B) | (10556) | (2426) |
| C Cash flows from financing activities* | ||
| Repayment of long-term borrowings | (3189) | (10648) |
| Receipts of long-term borrowings | 12138 | 6011 |
| Receipts/(repayment) of short-term borrowings (net) | (5860) | 1631 |
| Interest on lease liabilities | (188) | (173) |
| Repayment of lease liabilities | (501) | (587) |
| Finance costs | (3417) | (3465) |
| Dividend paid on equity shares | (2265) | (1700) |
| Net cash used in financing activities (C) | (3282) | (8931) |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 547 | (6560) |
| Cash and cash equivalents at the beginning of the year | 331 | 6846 |
| Cash and cash equivalents through acquisition | – | 45 |
| Cash and cash equivalents at the end of the year | 878 | 331 |
| Particulars | As at 01 April 2025 | Cash flow changes | Non-cash changes | As at 31 March 2026 |
|---|---|---|---|---|
| Long-term borrowings | 11682 | 8950 | – | 20632 |
| Short-term borrowings | 30986 | (5860) | – | 25126 |
| Lease liabilities | 2030 | (689) | 333 | 1674 |
| Particulars | As at 01 April 2024 | Cash flow changes | Non-cash changes | As at 31 March 2025 |
|---|---|---|---|---|
| Long-term borrowings | 13295 | (1654) | 41 | 11682 |
| Short-term borrowings | 18015 | 13026 | (55) | 30986 |
| Lease liabilities | 514 | (759) | 2275 | 2030 |
| Sl. No. | Particulars | Consolidated As at 31.03.2026 Audited | Consolidated As at 31.03.2025 Audited |
|---|---|---|---|
| I | ASSETS | ||
| Non-current assets | |||
| a) Property, plant and equipment | 138,489 | 132,282 | |
| b) Capital work-in-progress | 3,994 | 5,500 | |
| c) Investment property | 603 | 1,881 | |
| d) Goodwill | 28,157 | 22,963 | |
| e) Other intangible assets | 15,844 | 11,320 | |
| f) Intangible assets under development | 45 | 152 | |
| g) Equity accounted investee (refer note 4) | – | – | |
| h) Financial assets | |||
| (i) Investments | 43 | 41 | |
| (ii) Trade receivables | 34 | 20 | |
| (iii) Loans | 3,084 | 2,693 | |
| (iv) Other financial assets | 1,970 | 2,365 | |
| i) Deferred tax assets (net) | 36 | 601 | |
| j) Non-current tax assets (net) | 1,589 | 417 | |
| k) Other non-current assets | 2,293 | 1,615 | |
| Total non-current assets | 196,181 | 181,850 | |
| Current assets | |||
| a) Inventories | 68,657 | 68,324 | |
| b) Financial assets | |||
| (i) Trade receivables | 20,685 | 19,957 | |
| (ii) Cash and cash equivalents | 4,893 | 7,629 | |