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-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Single segment
Description of single segment Linkage Parts and Components for Off-Highway Vehicles
Start date and time of board meeting 08-Aug-2025   15:00:00
End date and time of board meeting 08-Aug-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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-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 2736450000
Other income 55050000
Total income 2791500000
2 Expenses
(a) Cost of materials consumed 1014170000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -72820000
(d) Employee benefit expense 623870000
(e) Finance costs 20880000
(f) Depreciation, depletion and amortisation expense 110580000
(f) Other Expenses
1 Other Expenses 648260000 648260000
Total other expenses 648260000
Total expenses 2344940000
3 Total profit before exceptional items and tax 446560000
4 Exceptional items 0
5 Total profit before tax 446560000
6 Tax expense
7 Current tax 100070000
8 Deferred tax 1850000
9 Total tax expenses 101920000
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 344640000
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 0
16 Total profit (loss) for period 344640000
17 Other comprehensive income net of taxes -34910000
18 Total Comprehensive Income for the period 309730000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 344640000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 309730000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 451340000
Face value of equity share capital 10
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 7.64
Diluted earnings (loss) per share from continuing operations 7.64
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 7.64
Diluted earnings (loss) per share from continuing and discontinued operations 7.64
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 Unaudited Financial Results for the Quarter Ended June 30, 2025tttttttt n1. The above Consolidated unaudited financial results of the company were reviewed by the Audit committee and approved by the board of directors at their meeting held on August 08, 2025. The Statutory auditors haue carried out Limited Reuiew of the result for the quarter ended June 30 , 2025 and haue issued an unmodified reueiw report. tttttttt n2. These Consolidated unaudited financial results for the quarter ended June 30, 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.tttttttt 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 company's 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.tttttttt n4. The Board of Directors of the company has considered and declared 1st interim dividend of Rs. 8.25 (Eight rupees and twenty five paise only) per share i.e. @ 82.50% on face value of per equity share of Rs. 10/- (Rupees Ten only) each, fully paid up, for the Quarter ended June 30, 2025 in its meeting held on August 08, 2025.tttttttt n5. The figures for the corresponding previous periods /year have been regrouped/rearranged/reclassified wherever necessary to make them comparable.



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)
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-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 Re-measurement gains / (losses) of defined benefit plans -12610000 -12610000
Total Amount of items that will not be reclassified to profit and loss -12610000
2 Income tax relating to items that will not be reclassified to profit or loss -3170000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge -28740000 -28740000
2 Exchange differences in translating the financial statements of foreign operations -8970000 -8970000
3 Net gain on FVTOCI debt instruments 6690000 6690000
Total Amount of items that will be reclassified to profit and loss -31020000
4 Income tax relating to items that will be reclassified to profit or loss -5550000
5 Total Other comprehensive income -34910000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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