Below is a structured extraction and summary of the relevant and actionable financial information from Borosil Limited’s unaudited standalone and consolidated financial results for Q1 FY26 (quarter ended 30 June 2025), along with auditor’s notes and management commentary.

1. Auditor’s Note

• Standalone and Consolidated Results:
  • Both sets of results have been subjected to a Limited Review by Chaturvedi & Shah LLP.
  • The auditor’s reports for both standalone and consolidated results contain no qualifications, concerns, or issues.
  • The auditor states:
    “Nothing has come to our attention that causes us to believe that the accompanying statement... has not disclosed the information required... or that it contains any material misstatement.”
  • This is a standard unqualified review report.

2. Financial Performance

Notes:

• Quarterly EPS are not annualised.
• Standalone and consolidated figures are very close, indicating limited impact of subsidiaries.
• Q1 FY26 revenue decreased by ~14% QoQ (27,018 to 23,269 lakhs) but increased by ~5% YoY (22,125 to 23,269 lakhs).
• Profit before tax and net profit improved QoQ and YoY.
• Margins improved in Q1 FY26 compared to Q4 FY25 and Q1 FY25.

3. Detailed Notes / Management Commentary

• The results have been reviewed by the Audit Committee and approved by the Board on 14 August 2025.
• Employee Stock Option Scheme:
  • During Q1 FY26, 28,321 equity shares were allotted under the ESOP 2020 scheme, increasing paid-up capital by Rs. 0.28 lakhs and securities premium by Rs. 64.65 lakhs.
• Subsidiary Incorporation:
  • A wholly owned subsidiary, Stylenest India Limited, was incorporated during the quarter to engage in manufacturing, marketing, and distribution of household and kitchenware products.
• Segment:
  • The company operates in a single business segment: Consumer ware products (per Ind AS 108).
• Comparability:
  • Previous period figures have been regrouped/reclassified where necessary for comparability.
• No changes in accounting policies or material adjustments were reported.
• No exceptional items or one-off gains/losses during the quarter or year.
• No mention of NPAs, slippages, or AUM as the company is in consumer products, not financial services.

4. Segment Information

• The company reports a single operating segment: Consumer ware products.
• No further breakdown by geography or product line provided.

5. Capex, Projects, and Corporate Activity

• Capital Expenditure / Projects:
  • No explicit capex figures or project updates disclosed in this filing.
• Corporate Activity:
  • Incorporation of a new wholly owned subsidiary, Stylenest India Limited, focused on household and kitchenware products.
• Acquisitions / Disposals:
  • None reported.
• Restructuring / Cost-cutting:
  • No mention of restructuring or cost-cutting measures.
• Provisions / Impairments:
  • None reported.

6. Standalone vs Consolidated

• Both Standalone and Consolidated financial results are provided.
• The consolidated results include subsidiaries:
  • Acalypha Realty Limited
  • Stylenest India Limited (newly incorporated)
• Standalone and consolidated figures are very close, indicating limited subsidiary impact on overall financials.

Summary for Investment Analysis Team

This information provides a clear view of Borosil Limited’s recent financial performance, corporate developments, and audit status, suitable for further investment analysis and decision-making.