Integrated Filing — IndAS
General information about company
| Scrip Code |
000000 |
| NSE Symbol |
UNITEDPOLY |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE368U01029 |
| Name of company |
United Polyfab Gujarat Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
10-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Single segment |
| Description of single segment |
Manufacturing of Yarn |
| Start date and time of board meeting |
13-11-2025 16:30:00 |
| End date and time of board meeting |
13-11-2025 17:30:00 |
| Whether cash flow statement is applicable on company |
No |
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
18,521.58 |
33,139.57 |
|
Other income |
377.70 |
420.33 |
|
Total income |
18,899.28 |
33,559.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
16,941.69 |
30,187.56 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(562.10) |
(1,221.82) |
| (d) |
Employee benefit expense |
284.27 |
510.40 |
| (e) |
Finance costs |
270.71 |
510.89 |
| (f) |
Depreciation, depletion and amortisation expense
|
340.27 |
680.54 |
| (f) |
Other Expenses |
| 1 |
other expenses |
590.89 |
1,060.50 |
| 2 |
0 |
0.00 |
0.00 |
| 3 |
0 |
0.00 |
0.00 |
| 4 |
0 |
0.00 |
0.00 |
| 5 |
0 |
0.00 |
0.00 |
| 6 |
0 |
0.00 |
0.00 |
| 7 |
0 |
0.00 |
0.00 |
| 8 |
0 |
0.00 |
0.00 |
| 9 |
0 |
0.00 |
0.00 |
| 10 |
0 |
0.00 |
0.00 |
|
Total other expenses |
590.89 |
1,060.50 |
|
Total expenses |
17,865.73 |
31,728.07 |
| 3 |
Total profit before exceptional items and tax |
1,033.55 |
1,831.83 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,033.55 |
1,831.83 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
260.80 |
461.13 |
| 8 |
Deferred tax |
12.26 |
22.37 |
| 9 |
Total tax expenses |
273.06 |
483.50 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
760.49 |
1,348.33 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
760.49 |
1,348.33 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
760.49 |
1,348.33 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
755.95 |
1,348.33 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
2,295.16 |
2,295.16 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
0.33 |
0.59 |
|
Diluted earnings (loss) per share from continuing operations |
0.33 |
0.59 |
| 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 |
0.33 |
0.59 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.33 |
0.59 |
| 24 |
Debt equity ratio |
0.00 |
0.00 |
| 25 |
Debt service coverage ratio |
0.00 |
0.00 |
| 26 |
Interest service coverage ratio |
0.00 |
0.00 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
8,704.66 |
|
Capital work-in-progress |
829.53 |
|
Investment property |
0.01 |
|
Goodwill |
0.00 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
80.37 |
|
Total non-current financial assets |
80.37 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
0.00 |
|
Total non-current assets |
9,614.57 |
| 2 |
Current assets |
|
|
Inventories |
6,141.39 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
10,204.52 |
|
Cash and cash equivalents |
68.43 |
|
Bank balance other than cash and cash equivalents |
302.81 |
|
Loans, current |
5.21 |
|
Other current financial assets |
10.02 |
|
Total current financial assets |
10,590.99 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
634.08 |
|
Total current assets |
17,366.46 |
| 3 |
Non-current assets classified as held for sale |
34.13 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
27,015.16 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
2,295.16 |
|
Other equity |
9,874.33 |
|
Total equity attributable to owners of parent |
12,169.49 |
|
Non controlling interest |
0.00 |
|
Total equity |
12,169.49 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
3,448.87 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
|
Total non-current financial liabilities |
3,448.87 |
|
Provisions, non-current |
63.26 |
|
Deferred tax liabilities (net) |
620.96 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
0.00 |
|
Total non-current liabilities |
4,133.09 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
7,492.15 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,802.75 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
619.67 |
|
Total Trade payable |
2,422.42 |
|
Other current financial liabilities |
421.63 |
|
Total current financial liabilities |
10,336.20 |
|
Other current liabilities |
17.02 |
|
Provisions, current |
33.90 |
|
Current tax liabilities (Net) |
249.46 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
10,636.58 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
76.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
14,845.67 |
|
Total equity and liabilites |
27,015.16 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| 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
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| 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 |
|
|
Total Amount of items that will not be reclassified to profit and loss |
|
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
|
Total Amount of items that will be reclassified to profit and loss |
|
|
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.00 |
0.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
SBSG & Co. |
Yes |
30-06-2028 |