Borosil Q2 FY27 consolidated revenue at Rs 369.80 cr, PAT Rs 31.91 cr

What the numbers show

• Net margin was 8.63% of revenue, up 202 bps from 6.60%.
• Revenue rose 7.5% while total expenses rose 4.2%.
• Purchases of stock-in-trade took 35.3% of revenue, against 33.3% a year earlier.

• Revenue from operations: Rs 369.80 cr (Q2 FY26: Rs 344.13 cr)
• Other income: Rs 1.75 cr (Q2 FY26: Rs 1.94 cr)
• Total income: Rs 371.56 cr (Q2 FY26: Rs 346.07 cr)
• Cost of materials consumed: Rs 38.78 cr (Q2 FY26: Rs 20.44 cr)
• Purchases of stock-in-trade: Rs 130.54 cr (Q2 FY26: Rs 114.69 cr)
• Changes in inventories of WIP, finished goods and stock-in-trade: Rs (29.18) cr (Q2 FY26: Rs 10.72 cr)
• Employee benefits expense: Rs 33.33 cr (Q2 FY26: Rs 30.09 cr)
• Finance costs: Rs 3.64 cr (Q2 FY26: Rs 1.48 cr)
• Depreciation and amortization expense: Rs 24.51 cr (Q2 FY26: Rs 22.06 cr)
• Other expenses: Rs 127.10 cr (Q2 FY26: Rs 116.13 cr)
• Total expenses: Rs 328.71 cr (Q2 FY26: Rs 315.60 cr)
• Profit before tax: Rs 42.85 cr (Q2 FY26: Rs 30.47 cr)
• Tax expense (total): Rs 10.93 cr (Q2 FY26: Rs 7.76 cr)
• Profit after tax: Rs 31.91 cr (Q2 FY26: Rs 22.71 cr)
• Basic EPS (not annualised): Rs 2.67 * (Q2 FY26: Rs 1.90 *)
• Diluted EPS (not annualised): Rs 2.67 * (Q2 FY26: Rs 1.90 *)

According to the statement of financial results for the unaudited consolidated quarter ended 30/09/2026, revenue from operations rose to Rs 369.80 cr from Rs 344.13 cr in the corresponding quarter of the previous year. Including other income of Rs 1.75 cr (down from Rs 1.94 cr a year earlier), total income increased to Rs 371.56 cr from Rs 346.07 cr.

On the cost side, total expenses moved up to Rs 328.71 cr from Rs 315.60 cr. Cost of materials consumed increased to Rs 38.78 cr from Rs 20.44 cr, while purchases of stock-in-trade were Rs 130.54 cr versus Rs 114.69 cr in the year-ago quarter. Changes in inventories of work-in-progress, finished goods and stock-in-trade stood at Rs (29.18) cr compared with Rs 10.72 cr in the corresponding prior period. Employee benefits expense rose to Rs 33.33 cr from Rs 30.09 cr. Finance costs increased to Rs 3.64 cr from Rs 1.48 cr, and depreciation and amortization expense was Rs 24.51 cr versus Rs 22.06 cr. Other expenses were Rs 127.10 cr compared with Rs 116.13 cr a year earlier.

Profit before tax for the quarter, after these expenses and with no exceptional items reported for the period in the consolidated statement, was Rs 42.85 cr, up from Rs 30.47 cr in the same quarter last year. Total tax expense was Rs 10.93 cr versus Rs 7.76 cr a year earlier, resulting in profit after tax of Rs 31.91 cr compared with Rs 22.71 cr in the corresponding quarter. Basic and diluted earnings per share (face value Re. 1 each) for the quarter were both reported at Rs 2.67 * against Rs 1.90 * in the prior-year quarter, as per the statement of financial results.