Integrated Filing — IndAS



General information about company
Scrip Code 543689
NSE Symbol UNIPARTS
MSEI Symbol NOTLISTED
ISIN INE244O01017
Name of company UNIPARTS INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Linkage Parts and Components for Off-Highway Vehicles
Start date and time of board meeting 27-May-2025   18:00:00
End date and time of board meeting 27-May-2025   18:57:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 2527980000 9636970000
Other income 63730000 212170000
Total income 2591710000 9849140000
2 Expenses
(a) Cost of materials consumed 741810000 3117970000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 222660000 431640000
(d) Employee benefit expense 566970000 2296230000
(e) Finance costs 19240000 82780000
(f) Depreciation, depletion and amortisation expense 109490000 442570000
(f) Other Expenses
1 Other expenses 643860000 2335210000
Total other expenses 643860000 2335210000
Total expenses 2304030000 8706400000
3 Total profit before exceptional items and tax 287680000 1142740000
4 Exceptional items 0 0
5 Total profit before tax 287680000 1142740000
6 Tax expense
7 Current tax 63370000 260250000
8 Deferred tax -3970000 2450000
9 Total tax expenses 59400000 262700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 228280000 880040000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 228280000 880040000
17 Other comprehensive income net of taxes -17580000 -51650000
18 Total Comprehensive Income for the period 210700000 828390000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 228280000 880040000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 210700000 828390000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 451340000 451340000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8420810000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.06 19.5
Diluted earnings (loss) per share from continuing operations 5.06 19.5
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.06 19.5
Diluted earnings (loss) per share from continuing and discontinued operations 5.06 19.5
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to the Consolidated Audited Financial Results for the Quarter and Year Ended March 31 2025. n1. The above Consolidated financial results of the company were reviewed by the Audit committee and approved by the board of directors at their meeting held on May 27 2025. The statutory auditors of the company have issued audit report with unmodified opinion on the above results. n2. These Consolidated financial results for the quarter and year ended March 31 2025 have been prepared in accordance with the Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34, notified under Section 133 of the Companies Act, 2013 and Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. n3. The Company operates primarily in the business of manufacturing of Linkage Parts and Components for Off Highway Vehicles. Chief Operating Decision Maker CODM evaluates the companys performance based on the analysis of the various performance indicators of the company. The Chief Operating Decision Maker CODM has decided that there is no reportable segment for the Company. n4. The figures for the corresponding previous periods year have been regrouped or rearranged or reclassified wherever necessary to make them comparable. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2570700000
Capital work-in-progress 96470000
Investment property 0
Goodwill 669030000
Other intangible assets 11320000
Intangible assets under development 24180000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 20900000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 67760000
Total non-current financial assets 88660000
Deferred tax assets (net) 0
Other non-current assets 95140000
Total non-current assets 3555500000
2 Current assets
Inventories 3857930000
Current financial asset
Current investments 2431240000
Trade receivables, current 1126010000
Cash and cash equivalents 328890000
Bank balance other than cash and cash equivalents 1760000
Loans, current 2600000
Other current financial assets 3130000
Total current financial assets 3893630000
Current tax assets (net) 48180000
Other current assets 339840000
Total current assets 8139580000
3 Non-current assets classified as held for sale 1290000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11696370000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 451340000
Other equity 8420810000
Total equity attributable to owners of parent 8872150000
Non controlling interest 0
Total equity 8872150000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11760000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 252060000
Total non-current financial liabilities 263820000
Provisions, non-current 162060000
Deferred tax liabilities (net) 224770000
Deferred government grants, Non-current 0
Other non-current liabilities 10040000
Total non-current liabilities 660690000
Current liabilities
Current financial liabilities
Borrowings, current 826020000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 169260000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 741610000
Total Trade payable 910870000
Other current financial liabilities 116300000
Total current financial liabilities 1853190000
Other current liabilities 260290000
Provisions, current 50050000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2163530000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2824220000
Total equity and liabilites 11696370000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) of defined benefit plans -8980000 -8830000
Total Amount of items that will not be reclassified to profit and loss -8980000 -8830000
2 Income tax relating to items that will not be reclassified to profit or loss -2240000 -2220000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge 17510000 -20990000
2 Exchange differences in translating the financial statements of foreign operations -15240000 -26900000
3 Net gain on FVTOCI debt instruments -11630000 -3250000
Total Amount of items that will be reclassified to profit and loss -9360000 -51140000
4 Income tax relating to items that will be reclassified to profit or loss 1480000 -6100000
5 Total Other comprehensive income -17580000 -51650000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1142740000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 72270000
Adjustments for decrease (increase) in inventories 386160000
Adjustments for decrease (increase) in trade receivables, current 214820000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -20280000
Adjustments for decrease (increase) in other non-current assets -47200000
Adjustments for other financial assets, non-current -3820000
Adjustments for other financial assets, current 28100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 69060000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6290000
Adjustments for increase (decrease) in other non-current liabilities -170000
Adjustments for depreciation and amortisation expense 442570000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -16920000
Adjustments for provisions, non-current -6290000
Adjustments for other financial liabilities, current -890000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -1650000
Adjustments for dividend income 60000
Adjustments for interest income 111400000
Adjustments for share-based payments 8080000
Adjustments for fair value losses (gains) -21160000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 1410000
Other adjustments for non-cash items -36200000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 950140000
Net cash flows from (used in) operations 2092880000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 272980000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1819900000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 871390000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 24480000
Purchase of property, plant and equipment 302160000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 24230000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 60000
Interest received 111400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1061840000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 224230000
Repayments of borrowings 9980000
Payments of lease liabilities 118940000
Dividends paid 643160000
Interest paid 72270000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -620120000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 137940000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2330000
Net increase (decrease) in cash and cash equivalents 140270000
Cash and cash equivalents cash flow statement at beginning of period 190370000
Cash and cash equivalents cash flow statement at end of period 330640000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S C Varma And Co Yes 30-Jun-2026