Borosil Scientific has announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating robust performance across key financial metrics. The company's Board of Directors approved these results at their meeting held on February 11, 2026, marking a significant turnaround from previous quarters.

Strong Financial Performance

The company delivered impressive financial results for Q3FY26, showing substantial improvement across all major performance indicators compared to the corresponding quarter in the previous year.

Segment-wise Performance Analysis

Borosil Scientific operates across three key business segments, with the Scientific segment leading the growth momentum during the quarter.

Exceptional Items Impact

The company reported exceptional items totaling 191.51 lakhs during the quarter, primarily related to the implementation of new Labour Codes. The Government of India consolidated 29 existing labour legislations into four Labour Codes effective November 21, 2025, resulting in a one-time incremental impact for the company.

Nine-Month Performance Overview

For the nine months ended December 31, 2025, the company maintained strong performance momentum with revenue from operations reaching 29,561.13 lakhs compared to 27,478.88 lakhs in the corresponding period last year. Net profit for the nine-month period stood at 1,818.89 lakhs, though this was lower than 2,084.25 lakhs in the previous year, primarily due to exceptional items totaling 852.82 lakhs related to the Voluntary Retirement Scheme settlement.

Corporate Actions and Governance

The company allotted 13,747 equity shares during the nine-month period under the "Borosil Scientific Limited - Special Purpose Employee Stock Option Plan 2023", resulting in an increase in paid-up equity share capital by 0.14 lakhs and securities premium by 15.14 lakhs. The paid-up equity share capital stands at 889.47 lakhs as of December 31, 2025.

Borosil Scientific Limited has announced that CARE Ratings Limited has reaffirmed the company's credit ratings, demonstrating continued confidence in its financial stability. The rating agency issued a press release on December 9, 2025, confirming the reaffirmation of ratings for the company's banking facilities.

Credit Rating Details

CARE Ratings has maintained its assessment of Borosil Scientific Limited's creditworthiness across different facility categories. The rating reaffirmation covers both long-term and short-term banking facilities, providing clarity on the company's credit profile.

Facility Amount Adjustments

The rating reaffirmation comes alongside notable changes in facility amounts. The long-term bank facilities have been reduced to ₹0.53 crores from the previous ₹2.10 crores. Conversely, the combined long-term and short-term bank facilities have been enhanced to ₹99.47 crores from ₹97.90 crores, representing an increase in the company's available banking facilities.

Rating Significance

The CARE A- rating with stable outlook for long-term facilities indicates adequate degree of safety regarding timely servicing of financial obligations. The CARE A1 rating for short-term facilities reflects strong degree of safety regarding timely payment of financial obligations. The stable outlook suggests that the rating is unlikely to change in the near term.

Regulatory Compliance

Borosil Scientific Limited received this information on December 10, 2025, at approximately 3:45 p.m. The company has disclosed this development in accordance with Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The detailed credit rating rationale is available on CARE's website for stakeholders seeking comprehensive analysis of the rating decision.