| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Linkage Parts and Components for Off-Highway Vehicles |
| Start date and time of board meeting | 09-02-2026 15:45:00 |
| End date and time of board meeting | 09-02-2026 16:26:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 28,100.30 | 83,147.80 | |
| Other income | 569.30 | 1,709.60 | |
| Total income | 28,669.60 | 84,857.40 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 11,430.80 | 30,872.40 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,292.10) | (3,859.90) |
| (d) | Employee benefit expense | 6,468.20 | 19,024.60 |
| (e) | Finance costs | 270.00 | 719.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,135.00 | 3,345.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 6,893.50 | 20,475.90 |
| Total other expenses | 6,893.50 | 20,475.90 | |
| Total expenses | 23,905.40 | 70,577.00 | |
| 3 | Total profit before exceptional items and tax | 4,764.20 | 14,280.40 |
| 4 | Exceptional items | (341.90) | (341.90) |
| 5 | Total profit before tax | 4,422.30 | 13,938.50 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,176.40 | 3,265.90 |
| 8 | Deferred tax | (86.30) | (44.50) |
| 9 | Total tax expenses | 1,090.10 | 3,221.40 |
| 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 | 3,332.20 | 10,717.10 |
| 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 | 3,332.20 | 10,717.10 |
| 17 | Other comprehensive income net of taxes | 4.80 | (586.00) |
| 18 | Total Comprehensive Income for the period | 3,337.00 | 10,131.10 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 3,332.20 | 10,717.10 | |
| 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 | 3,337.00 | 10,131.10 | |
| 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 | 4,513.50 | 4,513.50 | |
| Face value of equity share capital | 10 | 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 | 7.38 | 23.74 | |
| Diluted earnings (loss) per share from continuing operations | 7.37 | 23.73 | |
| 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 | 7.38 | 23.74 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.37 | 23.73 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. 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 February 09, 2026. The Statutory auditors have carried out Limited Review of the result for the nine months ended December 31 , 2025 and have issued an unmodified review report. 2. These Consolidated unaudited financial results for the quarter and nine month ended December 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. 3. 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. 4. The Board of Directors at their meeting held on 9th February 2026, approved a 2nd interim dividend of Rs 7.00/- per equity share of the face value of Rs. 10/- each aggregating to Rs 315.94 millions for the FY 2025-26 to the eligible members of the Company whose names appeared in the Register of Members as on 16th February 2026 ('Record Date'). 5. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (“Labour Codes”) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 34.19 million. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the unaudited financials result for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 6. On 27th December, 2025, a fire incident occurred at one of the plants located at Ludhiana, Punjab, which resulted in damage to building, plant, equipment, and inventory. The damage to building, plant, equipment and inventory is adequately covered under an existing insurance policy and the claim process has been initiated. The Insurance company has appointed surveyor to assess the loss & claim arising out of the fire incidence. 7. The figures for the corresponding previous periods /year have been regrouped/rearranged/reclassified wherever necessary to make them comparable. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | ||
| 1 | Re-measurement gains / (losses) of defined benefit plans | 24.00 | (70.10) |
| Total Amount of items that will not be reclassified to profit and loss | 24.00 | (70.10) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 6.20 | (17.60) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of cash flow hedge | 232.20 | (517.50) |
| 2 | Exchange differences in translating the financial statements of foreign operations | (185.80) | (118.00) |
| 3 | Net gain on FVTOCI debt instruments | (1.20) | (37.70) |
| Total Amount of items that will be reclassified to profit and loss | 45.20 | (673.20) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 58.20 | (139.70) |
| 5 | Total Other comprehensive income | 4.80 | (586.00) |
| 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 | 30-06-2026 | ||
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