Integrated Filing — IndAS



General information about company
Scrip Code 512070
NSE Symbol UPL
MSEI Symbol NOTLISTED
ISIN INE628A01036
Name of company UPL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 01-Aug-2025   12:45:00
End date and time of board meeting 01-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 92160000000
Other income 1430000000
Total income 93590000000
2 Expenses
(a) Cost of materials consumed 49610000000
(b) Purchases of stock-in-trade 14140000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -22060000000
(d) Employee benefit expense 13220000000
(e) Finance costs 10070000000
(f) Depreciation, depletion and amortisation expense 7310000000
(f) Other Expenses
1 Impairment loss on financial assets (net) 1920000000 1920000000
2 Exchange difference (net) on trade receivables, trade payables, etc. -930000000 -930000000
3 Other expenses 22300000000 22300000000
Total other expenses 23290000000
Total expenses 95580000000
3 Total profit before exceptional items and tax -1990000000
4 Exceptional items -90000000
5 Total profit before tax -2080000000
6 Tax expense
7 Current tax 2050000000
8 Deferred tax -2190000000
9 Total tax expenses -140000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -1940000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 180000000
16 Total profit (loss) for period -1760000000
17 Other comprehensive income net of taxes 4340000000
18 Total Comprehensive Income for the period 2580000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -880000000
Total profit or loss, attributable to non-controlling interests -880000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1950000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 630000000
21 Details of equity share capital
Paid-up equity share capital 1590000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.98
Diluted earnings (loss) per share from continuing operations -1.98
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.98
Diluted earnings (loss) per share from continuing and discontinued operations -1.98
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) For detailed notes refer signed consolidated financial results.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Crop protection 74590000000 74590000000
2 Seeds 11840000000 11840000000
3 Non agro 6390000000 6390000000
Total Segment Revenue 92820000000
Less: Inter segment revenue 660000000 660000000
Revenue from operations 92160000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Crop protection 6500000000 6500000000
2 Seeds 2180000000 2180000000
3 Non agro 1170000000 1170000000
Total Profit before tax 9850000000
i. Finance cost 10070000000 10070000000
ii. Other Unallocable Expenditure net off Unallocable income 1680000000 1680000000
Profit before tax -1900000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Crop protection 666760000000 666760000000
2 Seeds 51550000000 51550000000
3 Non agro 17160000000 17160000000
Total Segment Asset 735470000000 735470000000
Un-allocable Assets 129480000000 129480000000
Net Segment Asset 864950000000 864950000000
4 Segment Liabilities
Segment Liabilities
1 Crop protection 197210000000 197210000000
2 Seeds 18200000000 18200000000
3 Non agro 3230000000 3230000000
Total Segment Liabilities 218640000000 218640000000
Un-allocable Liabilities 297460000000 297460000000
Net Segment Liabilities 516100000000 516100000000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) For notes to segment refer signed consolidated financial results



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 70000000 70000000
Total Amount of items that will not be reclassified to profit and loss 70000000
2 Income tax relating to items that will not be reclassified to profit or loss -20000000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 4250000000 4250000000
Total Amount of items that will be reclassified to profit and loss 4250000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 4340000000