Borosil Scientific LimitedQ2 FY27 Results & Financial Update
Borosil Scientific Limited: Q2 FY27 consolidated results and company financials – revenue ₹114.96 Cr, PAT ₹5.31 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
Borosil Scientific price & chart
Quarter overview
Quarterly earnings analysis
Borosil Scientific Limited reported consolidated revenue from operations of INR 114.96 crore for the quarter ended September 30, 2026, representing a top-line expansion compared to the preceding quarter's revenue of INR 106.75 crore.
Total income for Q2 FY27 stood at INR 117.37 crore, supported by other income of INR 2.41 crore and interest income of INR 0.10 crore, moving upward from INR 109.42 crore recorded in Q1 FY27.
Profit before tax (PBT) for the quarter improved sequentially to INR 7.67 crore compared to INR 5.98 crore in the previous quarter, reflecting operational leverage and controlled expense growth.
Profit after tax (PAT) grew to INR 5.31 crore for Q2 FY27 from INR 4.36 crore in Q1 FY27, resulting in a reported PAT margin of approximately 4.62% compared to 4.08% in the preceding quarter.
Basic and diluted earnings per share (EPS) for the quarter stood at INR 0.60, compared to INR 0.49 in the June 2026 quarter.
Depreciation and amortisation expenses for the quarter were recorded at INR 5.22 crore, while finance costs stood at INR 0.22 crore, reflecting stable capital servicing obligations during the period.
Borosil Scientific Limited recorded consolidated revenue from operations of INR 114.96 crore for the quarter ended September 30, 2026, marking a 7.69 percent increase compared to INR 106.75 crore in the previous quarter ended June 30, 2026.
Total income for Q2 FY27 stood at INR 117.37 crore, moving upward from INR 109.42 crore registered in Q1 FY27.
01 · Business model
What does Borosil Scientific do?
Borosil Scientific Limited operates in the specialized scientific and laboratory glassware sector, providing specialized equipment, instruments, and consumable products used across research institutions, educational laboratories, and industrial testing facilities.
The company's primary revenue engine is derived from the manufacturing and distribution of scientific glassware and allied products, serving analytical laboratories, biotechnology firms, pharmaceutical manufacturers, and healthcare institutions.
As a consolidated business entity, Borosil Scientific manages integrated manufacturing, warehousing, and distribution networks to cater to both domestic and international scientific communities requiring precision laboratory glassware.
02 · Financial snapshot
Current quarter vs the available comparable
| Metric | Q2 FY27 | Previous quarter |
|---|---|---|
| Revenue from operations | ₹114.96 Cr | ₹106.75 Cr |
| Total income | ₹117.37 Cr | ₹109.42 Cr |
| Profit before tax | ₹7.67 Cr | ₹5.98 Cr |
| Profit after tax | ₹5.31 Cr | ₹4.36 Cr |
| EPS | ₹0.60 | ₹0.49 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 4.6% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 6.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹2.41 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations increased to INR 114.96 crore in Q2 FY27 from INR 106.75 crore in Q1 FY27, reflecting higher sequential demand across laboratory product segments.
Total income reached INR 117.37 crore, bolstered by INR 2.41 crore in other income and specific interest earnings of INR 0.10 crore during the quarter.
Revenue from operations grew to INR 114.96 crore in Q2 FY27 from INR 106.75 crore in Q1 FY27, representing a 7.69 percent sequential increase.
Total income reached INR 117.37 crore, bolstered by operational revenue alongside INR 2.41 crore in other income.
What drove margins
PAT margin improved by approximately 54 basis points sequentially, moving from 4.08% in Q1 FY27 to 4.62% in Q2 FY27, driven by operating leverage on higher revenue.
Depreciation and amortisation remained stable at INR 5.22 crore, while finance costs were contained at INR 0.22 crore, aiding bottom-line conversion.
Depreciation and amortization expenses were reported at INR 5.22 crore, while finance costs stood at INR 0.22 crore, impacting overall profitability margins.
Tax expense for the quarter was recorded at INR 2.36 crore, resulting in a net profit after tax of INR 5.31 crore and a PAT margin of 4.62 percent.
04 · Reported developments
What changed operationally
Demonstrated sequential growth across revenue (INR 114.96 crore vs INR 106.75 crore), PBT (INR 7.67 crore vs INR 5.98 crore), and PAT (INR 5.31 crore vs INR 4.36 crore).
PAT improved by 21.85 percent sequentially to INR 5.31 crore alongside a 28.26 percent increase in PBT.
05 · Items worth noticing
The line items that can distort a quick read
The company reported provisions amounting to INR 9.61 crore for the quarter ended September 30, 2026.
Tax expense for Q2 FY27 was recorded at INR 2.36 crore, compared to INR 1.63 crore in the preceding quarter.
The company reported provisions amounting to INR 9.61 crore during the quarter.
06 · Beyond the numbers
What changed beyond the numbers
Consolidated Financial Reporting
The financial results for Q2 FY27 have been prepared on a consolidated basis under Indian Accounting Standards (Ind AS) as per regulatory filing standards.
07 · Previous-quarter changes
What changed since the previous quarter
Compared to Q1 FY27, operational revenue grew by 7.69% to INR 114.96 crore and net profit rose by 21.85% to INR 5.31 crore.
Revenue increased from INR 106.75 crore in Q1 FY27 to INR 114.96 crore in Q2 FY27.
08 · Key Q&A
The quarter, answered directly
What does Borosil Scientific do?
Borosil Scientific Limited operates in the specialized scientific and laboratory glassware sector, providing specialized equipment, instruments, and consumable products used across research institutions, educational laboratories, and industrial testing facilities.
What is the clearest takeaway from Q2 FY27?
Borosil Scientific Limited reported consolidated revenue from operations of INR 114.96 crore for the quarter ended September 30, 2026, representing a top-line expansion compared to the preceding quarter's revenue of INR 106.75 crore.
What drove revenue or demand?
Revenue from operations increased to INR 114.96 crore in Q2 FY27 from INR 106.75 crore in Q1 FY27, reflecting higher sequential demand across laboratory product segments.
What mattered most for margins or profitability?
PAT margin improved by approximately 54 basis points sequentially, moving from 4.08% in Q1 FY27 to 4.62% in Q2 FY27, driven by operating leverage on higher revenue.
What changed operationally beyond the headline numbers?
The financial results for Q2 FY27 have been prepared on a consolidated basis under Indian Accounting Standards (Ind AS) as per regulatory filing standards.
What should the next disclosure help confirm?
Observation of whether the sequential expansion in PAT margin (4.62% in Q2 vs 4.08% in Q1) can be sustained in subsequent quarters.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Sustained Margin Trajectory: Observation of whether the sequential expansion in PAT margin (4.62% in Q2 vs 4.08% in Q1) can be sustained in subsequent quarters.
- 02
Cost Management: Tracking the trajectory of depreciation, provisions (INR 9.61 crore), and tax expenses (INR 2.36 crore) in upcoming financial disclosures.
- 03
Sequential Financial Performance: Monitor subsequent quarterly filings to evaluate sustained revenue growth and margin trends.
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