Borosil Scientific's Q2 FY 2025-26 Quarterly Results

Result Summary

• Borosil Scientific Ltd reported a 10.3% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 4.3%.
• Its expenses for the quarter were up by 7.8% QoQ and 12.7% YoY.
• The net profit decreased 167.5% QoQ and decreased 67.7% YoY.
• The earnings per share (EPS) of Borosil Scientific Ltd stood at 0.32 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

## Company Overview
Borosil Scientific Ltd is a company that operates within the scientific equipment industry. It is primarily involved in the production and distribution of laboratory glassware, scientific instruments, and related products. While specific recent developments concerning the company are not provided, Borosil Scientific Ltd is known for its contribution to scientific research and laboratory settings with high-quality products. The company is part of a sector that supports educational institutions, research facilities, and industrial laboratories by providing essential tools for scientific advancements.

## Revenue
During the second quarter of the fiscal year 2026 (Q2FY26), Borosil Scientific Ltd reported a total income of ₹109.05 crores. This marks a 10.3% increase from the previous quarter (Q1FY26), where the total income was ₹98.89 crores. The year-over-year comparison shows a 4.3% increase from Q2FY25, when the total income was ₹104.56 crores. This upward trend in revenue indicates an improvement in the company's sales performance over both the previous quarter and the same period last year.

## Profitability
The company's profit before tax in Q2FY26 was ₹5.13 crores, which is a significant improvement from the loss of ₹4.08 crores reported in Q1FY26. However, it represents a 58.7% decline from Q2FY25, when the profit before tax was ₹12.41 crores. The tax expense for Q2FY26 was ₹2.29 crores, which is a substantial increase both quarter-over-quarter and year-over-year, with a QoQ increase of 1661.5% and a YoY decrease of 36.6%. The profit after tax for Q2FY26 was recorded at ₹2.84 crores, showing a recovery from the loss of ₹4.21 crores in Q1FY26, but a decline of 67.7% compared to Q2FY25, when the profit after tax was ₹8.80 crores. Earnings per share for Q2FY26 was ₹0.32, recovering from a negative ₹0.47 in the previous quarter but down from ₹0.99 in the same quarter last year.

## Operating Metrics
Borosil Scientific Ltd's total expenses increased by 7.8% from Q1FY26, moving from ₹96.36 crores to ₹103.91 crores in Q2FY26. On a year-over-year basis, total expenses rose by 12.7% from ₹92.16 crores in Q2FY25. This indicates a notable increase in the cost of operations. The company's earnings per share (EPS) for the second quarter of FY26 was ₹0.32, which improved from a negative EPS in the prior quarter. However, this represents a decline from the ₹0.99 EPS in Q2FY25. The trend in operating metrics shows an increase in operational costs that has affected the company's profitability, despite higher revenue figures.