Income Statement Borosil Scientific Limited NSE India S.E.

Stocks

BOROSCI

INE02L001032

Medical Equipment, Supplies & Distribution

Market Closed - NSE India S.E. Other stock markets 07:05:07 2026-07-23 EDT			5-day change	1st Jan Change
152.47 ^INR	-2.88%		-5.16%	+27.22%

07-14	Borosil Scientific Limited Announces Cessation of Sharad Tiwari, Head - Sales (Domestic and International) ? Pharmaceutical Primary Packaging as Senior Managerial Personnel, Effective July 14, 2026	CI
05-20	Borosil Scientific March-quarter consol net profit 272.1 million rupees	RE

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Published financial data: BOROSIL SCIENTIFIC LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	652M	1.06B	980M	3.95B	4.38B
Other Revenues, Total	-	2.32M	3.65M	14.06M	-
Total Revenues	652M	1.06B	984M	3.96B	4.38B
Cost of Goods Sold, Total	291M	473M	445M	1.47B	1.64B
Gross Profit	361M	591M	539M	2.49B	2.75B
Selling General & Admin Expenses, Total	99.88M	132M	138M	836M	840M
Depreciation & Amortization - (IS)	52.04M	61.72M	70.64M	164M	185M
Other Operating Expenses	189M	289M	306M	1.19B	1.37B
Other Operating Expenses, Total	341M	482M	515M	2.19B	2.4B
Operating Income	20.17M	109M	24.79M	304M	347M
Interest Expense, Total	-6.33M	-3.12M	-3.28M	-27.02M	-15.46M
Interest And Investment Income	711K	368K	743K	24.65M	39.59M
Net Interest Expenses	-5.62M	-2.75M	-2.54M	-2.37M	24.13M
Currency Exchange Gains (Loss)	295K	2.16M	1.07M	5.41M	2M
Other Non Operating Income (Expenses)	-	4.15M	3.54M	6.49M	30.5M
EBT, Excl. Unusual Items	14.85M	113M	26.86M	314M	404M
Gain (Loss) On Sale Of Investments	-	545K	3.06M	2.45M	1.62M
Gain (Loss) On Sale Of Assets	-	-	-178K	-723K	-1.43M
Insurance Settlements	-	-	-	105K	-
Other Unusual Items	-	-	-	135K	-
EBT, Incl. Unusual Items	14.85M	113M	29.74M	316M	404M
Income Tax Expense	2.58M	27.52M	9.1M	80.7M	137M
Earnings From Continuing Operations	12.27M	85.68M	20.64M	235M	267M
Net Income to Company	12.27M	85.68M	20.64M	235M	267M
Minority Interest	-	-	-	771K	805K
Net Income - (IS)	12.27M	85.68M	20.64M	236M	268M
Net Income to Common Incl Extra Items	12.27M	85.68M	20.64M	236M	268M
Net Income to Common Excl. Extra Items	12.27M	85.68M	20.64M	236M	268M
Per Share Items
Net EPS - Basic	8.79	58.94	12.64	2.65	3.02
Basic EPS - Continuing Operations	8.79	58.94	12.64	2.65	3.02
Basic Weighted Average Shares Outstanding	1.4M	1.45M	1.63M	88.74M	88.85M
Net EPS - Diluted	8.79	58.94	12.64	2.65	3.02
Diluted EPS - Continuing Operations	8.79	58.94	12.64	2.65	3.02
Diluted Weighted Average Shares Outstanding	1.4M	1.45M	1.63M	88.74M	88.85M
Normalized Basic EPS	6.65	48.43	10.28	2.22	2.85
Normalized Diluted EPS	6.65	48.43	10.28	2.22	2.85
Supplemental Items
EBITDA	72.17M	171M	95.42M	452M	516M
EBITA	20.17M	109M	24.79M	309M	353M
EBIT	20.17M	109M	24.79M	304M	347M
EBITDAR	72.38M	174M	102M	494M	585M
Total Revenues (As Reported)	657M	1.07B	992M	4B	4.46B
Effective Tax Rate - (Ratio)	17.35	24.32	30.58	25.58	33.84
Total Current Taxes	-	13.45M	7.92M	131M	108M
Total Deferred Taxes	2.58M	14.08M	1.17M	-50.36M	24.9M
Normalized Net Income	9.28M	70.41M	16.79M	197M	253M
Non-Cash Pension Expense	1.61M	1.7M	1.91M	4.52M	5.06M
Supplemental Operating Expense Items
Advertising Expense	890K	2.82M	5.18M	41.6M	-
Selling and Marketing Expenses	890K	2.82M	5.18M	41.6M	-
Research And Development Expense From Footnotes	-	-	-	41.9M	12.95M
Net Rental Expense, Total	216K	2.9M	6.65M	42.23M	69.34M
Imputed Operating Lease Interest Expense	151K	-	-	28.72M	53.24M
Imputed Operating Lease Depreciation	64.68K	-	-	13.5M	16.1M
Maintenance & Repair Expenses, Total	4.65M	3.66M	5.12M	21.24M	23.79M
Stock-Based Comp., SG&A Exp. (Total)	-	-	1.31M	4.86M	5.08M
Stock-Based Comp., Other (Total)	-	1.27M	-	-	-
Total Stock-Based Compensation	-	1.27M	1.31M	4.86M	5.08M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	7.32M	1.3M	2.08M	121M	133M
Short Term Investments	-	-	-	-	1.05B
Trading Asset Securities, Total	-	91.31M	324M	-	-
Total Cash And Short Term Investments	7.32M	92.61M	326M	121M	1.19B
Accounts Receivable, Total	131M	149M	119M	615M	706M
Other Receivables	1.94M	2.42M	2.01M	999M	18.45M
Notes Receivable	535K	608K	1.05M	2.45M	1.88M
Total Receivables	134M	152M	122M	1.62B	726M
Inventory	146M	185M	245M	969M	965M
Prepaid Expenses	2.26M	5.68M	4.37M	-	-
Other Current Assets, Total	41.49M	33.74M	43.95M	200M	221M
Total Current Assets	331M	469M	741M	2.91B	3.1B
Gross Property Plant And Equipment	759M	848M	1.06B	1.97B	2.11B
Accumulated Depreciation	-201M	-262M	-331M	-727M	-895M
Net Property Plant And Equipment	558M	586M	726M	1.25B	1.21B
Long-term Investments	118K	111K	115K	447K	991K
Goodwill	-	-	-	622M	622M
Other Intangibles, Total	19K	0	1.98M	64.56M	52.4M
Loans Receivable Long-Term	-	-	-	700K	1.99M
Deferred Tax Assets Long-Term	32.76M	18.3M	16.88M	48.71M	45.94M
Other Long-Term Assets, Total	4.86M	50.09M	115M	43.7M	51.88M
Total Assets	927M	1.12B	1.6B	4.93B	5.09B
Liabilities
Accounts Payable, Total	135M	101M	109M	403M	348M
Accrued Expenses, Total	8.29M	14.57M	17.44M	157M	118M
Short-term Borrowings	60M	-	68.17M	96.3M	104M
Current Portion of Long-Term Debt	6.7M	-	6.53M	24.54M	19.67M
Current Portion of Leases	-	-	-	8.82M	3.1M
Current Income Taxes Payable	-	-	-	16.78M	9.71M
Other Current Liabilities	56.86M	66.97M	51.78M	293M	269M
Total Current Liabilities	267M	182M	253M	1B	871M
Long-Term Debt	5.99M	-	383M	44.95M	17.42M
Long-Term Leases	-	-	-	3.1M	-
Pension & Other Post Retirement Benefits	25.48M	26.53M	28.22M	25.01M	30.38M
Deferred Tax Liability Non Current	-	-	-	74.38M	99.55M
Other Non Current Liabilities	-	-	-	22.52M	24.69M
Total Liabilities	298M	209M	664M	1.17B	1.04B
Common Stock, Total	140M	163M	163M	88.8M	88.93M
Additional Paid In Capital	470M	647M	647M	647M	666M
Retained Earnings	-92.97M	-7.3M	13.34M	4.04B	4.31B
Comprehensive Income and Other	111M	112M	113M	-1.02B	-1.02B
Total Common Equity	628M	915M	936M	3.76B	4.04B
Minority Interest	-	-	-	2.98M	2.15M
Total Equity	628M	915M	936M	3.76B	4.05B
Total Liabilities And Equity	927M	1.12B	1.6B	4.93B	5.09B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.4M	1.63M	1.63M	88.8M	88.93M
ECS Total Common Shares Outstanding	1.4M	1.63M	1.63M	88.8M	88.93M
Book Value / Share	449.9	560.37	573.4	42.33	45.47
Tangible Book Value	628M	915M	934M	3.07B	3.37B
Tangible Book Value Per Share	449.89	560.37	572.19	34.6	37.89
Total Debt	72.7M	0	458M	178M	144M
Net Debt	65.38M	-92.61M	132M	56.42M	-1.04B
Debt Equivalent of Unfunded Proj. Benefit Obligation	27.04M	28.47M	29.87M	76.58M	42.09M
Debt Equivalent Oper. Leases	1.73M	23.17M	53.22M	338M	555M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	2.98M	2.15M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	74.44M	107M	117M	425M	457M
Inventories - Work In Process, Total	4.28M	5.89M	4.55M	26.85M	27.79M
Inventories - Finished Goods, Total	55.09M	54.06M	99.01M	473M	430M
Inventories - Others	12.36M	18.55M	24.48M	43.59M	50.69M
Land - (BS)	115M	115M	140M	299M	299M
Buildings, Total	94.21M	94.21M	94.21M	146M	149M
Machinery, Total	539M	612M	764M	1.45B	1.47B
Full Time Employees	-	-	-	817	631
Accumulated Allowance for Doubtful Accounts (Supple)	6.18M	3.73M	3.73M	11.12M	27.59M

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	12.27M	85.68M	20.64M	236M	268M
Depreciation & Amortization - CF	51.99M	61.71M	70.64M	152M	172M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	4.87M	5.57M
Depreciation & Amortization, Total	51.99M	61.71M	70.64M	157M	177M
Amortization of Deferred Charges, Total - (CF)	51K	19K	-	7.63M	7.55M
(Gain) Loss From Sale Of Asset	-	-	178K	723K	1.43M
(Gain) Loss on Sale of Investments - (CF)	13K	-1.31M	-2.74M	-2.47M	-26.79M
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	-	1.27M	1.31M	4.86M	5.08M
Provision and Write-off of Bad Debts	-	2.81M	55K	5.27M	16.56M
Other Operating Activities, Total	10.91M	16.87M	-58.64M	-62.77M	30.19M
Change In Accounts Receivable	-25.52M	-17.36M	17.14M	-321M	830M
Change In Inventories	-25.35M	-38.99M	-59.46M	71.3M	3.28M
Change In Accounts Payable	40.92M	-18.5M	-3.39M	204M	-113M
Cash from Operations	65.29M	92.19M	-14.26M	300M	1.2B
Capital Expenditure	-53.13M	-132M	-210M	-129M	-142M
Sale of Property, Plant, and Equipment	-	-	-	1.2M	2.37M
Investment in Marketable and Equity Securities, Total	-	-90M	-230M	99.51M	-1.03B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	-	-	558K	4.61M	12.79M
Cash from Investing	-53.13M	-222M	-439M	-23.41M	-1.15B
Short Term Debt Issued, Total	7.97M	-	68.17M	-	7.9M
Long-Term Debt Issued, Total	-	-	390M	20.35M	-
Total Debt Issued	7.97M	-	458M	20.35M	7.9M
Short Term Debt Repaid, Total	-	-60M	-	-126M	-
Long-Term Debt Repaid, Total	-7.13M	-12.7M	-	-35.52M	-41.86M
Total Debt Repaid	-7.13M	-72.7M	-	-161M	-41.86M
Issuance of Common Stock	-	200M	-	-	15.58M
Other Financing Activities, Total	-7.13M	-3.89M	-3.65M	-19.94M	-15.64M
Cash from Financing	-6.29M	123M	454M	-161M	-34.01M
Foreign Exchange Rate Adjustments	-	-	-	-8K	-58K
Miscellaneous Cash Flow Adjustments	-	-	-	821K	116K
Net Change in Cash	5.87M	-6.02M	776K	116M	11.94M
Supplemental Items
Cash Interest Paid	6.42M	3.35M	2.81M	24.18M	15.47M
Cash Income Tax Paid (Refund)	-221K	13.74M	70.94M	155M	113M
Levered Free Cash Flow	8.42M	-73.13M	-167M	-1.46B	1B
Unlevered Free Cash Flow	12.38M	-71.17M	-165M	-1.45B	1.01B
Change In Net Working Capital	-859K	70.73M	42.41M	1.68B	-746M
Net Debt Issued / Repaid	840K	-72.7M	458M	-141M	-33.96M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.41	6.65	1.14	5.82	4.33
Return on Total Capital	1.82	8.44	1.34	7.12	5.34
Return On Equity %	1.97	11.1	2.23	10	6.85
Return on Common Equity	1.97	11.1	2.23	10.03	6.87
Margin Analysis
Gross Profit Margin %	55.35	55.55	54.81	62.91	62.63
SG&A Margin	15.32	12.4	14.03	21.12	19.16
EBITDA Margin %	11.07	16.05	9.7	11.42	11.76
EBITA Margin %	3.09	10.25	2.52	7.8	8.04
EBIT Margin %	3.09	10.25	2.52	7.68	7.92
Income From Continuing Operations Margin %	1.88	8.05	2.1	5.93	6.09
Net Income Margin %	1.88	8.05	2.1	5.95	6.11
Net Avail. For Common Margin %	1.88	8.05	2.1	5.95	6.11
Normalized Net Income Margin	1.42	6.62	1.71	4.97	5.77
Levered Free Cash Flow Margin	1.29	-6.87	-16.93	-36.96	22.85
Unlevered Free Cash Flow Margin	1.9	-6.69	-16.73	-36.54	23.07
Asset Turnover
Asset Turnover	0.73	1.04	0.72	1.21	0.88
Fixed Assets Turnover	1.23	1.86	1.5	4.02	3.56
Receivables Turnover (Average Receivables)	5.33	7.58	7.33	10.76	6.64
Inventory Turnover (Average Inventory)	2.18	2.86	2.07	2.42	1.69
Short Term Liquidity
Current Ratio	1.24	2.57	2.93	2.91	3.56
Quick Ratio	0.53	1.34	1.77	1.74	2.19
Operating Cash Flow to Current Liabilities	0.24	0.51	-0.06	0.3	1.38
Days Sales Outstanding (Average Receivables)	68.48	48.17	49.82	34.01	54.95
Days Outstanding Inventory (Average Inventory)	167.38	127.83	176.38	151.18	215.38
Average Days Payable Outstanding	139.35	84.07	75.86	42.75	83.86
Cash Conversion Cycle (Average Days)	96.51	91.94	150.34	142.45	186.47
Long Term Solvency
Total Debt/Equity	11.57	-	48.89	4.72	3.57
Total Debt / Total Capital	10.37	-	32.84	4.51	3.45
LT Debt/Equity	0.95	-	40.91	1.28	0.43
Long-Term Debt / Total Capital	0.85	-	27.48	1.22	0.42
Total Liabilities / Total Assets	32.19	18.59	41.49	23.72	20.5
EBIT / Interest Expense	3.19	34.95	7.56	11.25	22.46
EBITDA / Interest Expense	11.4	54.71	29.09	17.06	33.92
(EBITDA - Capex) / Interest Expense	3.01	12.55	-34.82	12.29	24.76
Total Debt / EBITDA	1.01	-	4.8	0.39	0.28
Net Debt / EBITDA	0.91	-0.54	1.38	0.12	-1.99
Total Debt / (EBITDA - Capex)	3.82	-	-4.01	0.54	0.38
Net Debt / (EBITDA - Capex)	3.43	-2.36	-1.15	0.17	-2.73
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	32.89	62.73	-7.54	302.39	10.73
Gross Profit, 1 Yr. Growth %	28.99	62.93	-8.78	361.89	10.22
EBITDA, 1 Yr. Growth %	162.89	141.42	-44	373.9	13.96
EBITA, 1 Yr. Growth %	-186.39	481.59	-77.19	1.15K	14.09
EBIT, 1 Yr. Growth %	-186.39	481.59	-77.19	1.13K	14.08
Earnings From Cont. Operations, 1 Yr. Growth %	-155.96	598.02	-75.91	1.04K	13.81
Net Income, 1 Yr. Growth %	-155.96	598.02	-75.91	1.04K	13.77
Normalized Net Income, 1 Yr. Growth %	-146.92	658.57	-76.16	1.07K	28.57
Diluted EPS Before Extra, 1 Yr. Growth %	-150.78	570.67	-78.55	-79.03	13.84
Accounts Receivable, 1 Yr. Growth %	15.83	13.52	-20.42	418.33	14.77
Inventory, 1 Yr. Growth %	20.98	26.68	32.11	295.96	-0.34
Net Property, Plant and Equip., 1 Yr. Growth %	10.53	5.06	23.77	71.76	-2.53
Total Assets, 1 Yr. Growth %	7.7	21.28	42.38	208.19	3.19
Tangible Book Value, 1 Yr. Growth %	2.03	45.62	2.11	228.83	9.67
Common Equity, 1 Yr. Growth %	2.02	45.62	2.33	301.45	7.58
Cash From Operations, 1 Yr. Growth %	108.48	41.18	-115.47	-2.2K	300.08
Capital Expenditures, 1 Yr. Growth %	-67.72	147.73	59.27	-38.59	10.02
Levered Free Cash Flow, 1 Yr. Growth %	-106.02	-1.07K	127.11	778.27	-168.45
Unlevered Free Cash Flow, 1 Yr. Growth %	-109.2	-719.21	130.44	778.95	-169.92
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	17.8	47.29	22.66	92.89	111.09
Gross Profit, 2 Yr. CAGR %	13.35	45.39	21.91	105.27	125.64
EBITDA, 2 Yr. CAGR %	63.32	149.44	16.14	62.91	132.46
EBITA, 2 Yr. CAGR %	21.8	116.15	14.95	68.57	277.18
EBIT, 2 Yr. CAGR %	21.8	116.15	14.95	67.24	274.19
Earnings From Cont. Operations, 2 Yr. CAGR %	-16.5	97.64	29.69	65.55	259.8
Net Income, 2 Yr. CAGR %	-16.5	97.64	29.69	65.82	260.34
Normalized Net Income, 2 Yr. CAGR %	-18.31	88.65	34.48	67.16	288.33
Diluted EPS Before Extra, 2 Yr. CAGR %	-33.01	84.55	19.93	-78.8	-51.15
Accounts Receivable, 2 Yr. CAGR %	10.38	14.67	-4.95	103.1	143.9
Inventory, 2 Yr. CAGR %	31.71	23.8	29.36	128.71	98.65
Net Property, Plant and Equip., 2 Yr. CAGR %	19.04	7.76	14.03	45.8	29.39
Total Assets, 2 Yr. CAGR %	15.21	14.29	31.41	109.47	78.33
Tangible Book Value, 2 Yr. CAGR %	16.53	21.89	21.94	83.24	89.9
Common Equity, 2 Yr. CAGR %	16.51	21.88	22.07	102.68	107.82
Cash From Operations, 2 Yr. CAGR %	28.85	71.57	-53.26	80.4	817.36
Capital Expenditures, 2 Yr. CAGR %	-39.35	-10.57	98.63	-1.1	-17.8
Levered Free Cash Flow, 2 Yr. CAGR %	-78.44	-27.74	370.17	346.61	145.17
Unlevered Free Cash Flow, 2 Yr. CAGR %	-73.47	-27.25	278.42	350.05	147.88
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	18.09	31.34	26.12	82.26	60.31
Gross Profit, 3 Yr. CAGR %	15.59	28.17	24.47	90.05	66.84
EBITDA, 3 Yr. CAGR %	18.54	84.82	51.48	85.58	44.64
EBITA, 3 Yr. CAGR %	30.39	100.19	2.01	154.41	48.04
EBIT, 3 Yr. CAGR %	30.39	100.19	2.01	153.06	47.26
Earnings From Cont. Operations, 3 Yr. CAGR %	45.63	69.47	-2	167.45	46.11
Net Income, 3 Yr. CAGR %	45.63	69.47	-2	167.74	46.26
Normalized Net Income, 3 Yr. CAGR %	87.53	71.7	-5.33	176.75	53.19
Diluted EPS Before Extra, 3 Yr. CAGR %	16.76	44.39	-9.94	-32.94	-62.87
Accounts Receivable, 3 Yr. CAGR %	2.27	11.42	1.53	67.3	67.91
Inventory, 3 Yr. CAGR %	54.35	30.01	26.51	87.83	73.4
Net Property, Plant and Equip., 3 Yr. CAGR %	20.22	14.19	12.85	30.72	27.49
Total Assets, 3 Yr. CAGR %	20.94	17.2	22.98	74.59	65.44
Tangible Book Value, 3 Yr. CAGR %	26.68	25.52	14.9	69.73	54.42
Common Equity, 3 Yr. CAGR %	26.67	25.5	14.98	81.53	64.1
Cash From Operations, 3 Yr. CAGR %	39.31	32.84	-23.06	66.24	135.26
Capital Expenditures, 3 Yr. CAGR %	26.25	-3.06	8.4	34.31	2.47
Levered Free Cash Flow, 3 Yr. CAGR %	-3.02	-26.11	5.97	479.04	139
Unlevered Free Cash Flow, 3 Yr. CAGR %	34.44	-26.03	6.97	401.15	141.93
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	18.2	28.33	19.97	53.16	54.97
Gross Profit, 5 Yr. CAGR %	15.83	24.4	18.21	54.74	57.91
EBITDA, 5 Yr. CAGR %	67.56	93.36	17.11	75.64	79.79
EBITA, 5 Yr. CAGR %	3.27	77.45	22.19	86.75	72.11
EBIT, 5 Yr. CAGR %	3.27	77.45	22.19	86.16	71.56
Earnings From Cont. Operations, 5 Yr. CAGR %	-17.83	-4.02	39.03	67.89	64.87
Net Income, 5 Yr. CAGR %	-17.83	-4.02	39.03	68	64.97
Normalized Net Income, 5 Yr. CAGR %	-20.94	44.11	64.17	69.87	66.5
Diluted EPS Before Extra, 5 Yr. CAGR %	-37.4	-19.53	18.02	-32.97	-29.49
Accounts Receivable, 5 Yr. CAGR %	18.5	15.01	-0.68	41.66	44.16
Inventory, 5 Yr. CAGR %	71.73	70.72	43.82	62.97	51.53
Net Property, Plant and Equip., 5 Yr. CAGR %	7.58	11.73	17.71	25.92	19.2
Total Assets, 5 Yr. CAGR %	13.64	19.12	25.03	47.84	42.69
Tangible Book Value, 5 Yr. CAGR %	26.76	24.06	24.76	46.03	40.48
Common Equity, 5 Yr. CAGR %	26.76	24.06	24.81	52.03	45.7
Cash From Operations, 5 Yr. CAGR %	22.62	28.87	-10	50.14	107.35
Capital Expenditures, 5 Yr. CAGR %	109.14	20.81	51.34	-2.28	-2.96
Levered Free Cash Flow, 5 Yr. CAGR %	-	-4.36	78.35	51.85	48.22
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-2.3	100.39	52.42	49.71