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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 25-05-2026   18:20:00
End date and time of board meeting 25-05-2026   19:20:00
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

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 33,892.50 1,17,040.30
Other income 50.90 1,760.50
Total income 33,943.40 1,18,800.80
2 Expenses
(a) Cost of materials consumed 11,589.70 42,462.10
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 361.10 (3,498.80)
(d) Employee benefit expense 6,561.00 25,585.60
(e) Finance costs 325.50 1,044.50
(f) Depreciation, depletion and amortisation expense 1,183.80 4,528.80
(f) Other Expenses
1 Other Expenses 7,296.70 27,772.60
Total other expenses 7,296.70 27,772.60
Total expenses 27,317.80 97,894.80
3 Total profit before exceptional items and tax 6,625.60 20,906.00
4 Exceptional items 0.00 (341.90)
5 Total profit before tax 6,625.60 20,564.10
6 Tax expense
7 Current tax 1,374.40 4,640.30
8 Deferred tax 136.70 92.20
9 Total tax expenses 1,511.10 4,732.50
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 5,114.50 15,831.60
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 5,114.50 15,831.60
17 Other comprehensive income net of taxes (89.40) (675.40)
18 Total Comprehensive Income for the period 5,025.10 15,156.20
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,114.50 15,831.60
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 5,025.10 15,156.20
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 4,514.30 4,513.40
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 82,529.60
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.33 35.07
Diluted earnings (loss) per share from continuing operations 11.31 35.04
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 11.33 35.07
Diluted earnings (loss) per share from continuing and discontinued operations 11.31 35.04
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 2026 1 The above Consolidated audited financial results of the company were reviewed by the Audit committee and approved by the board of directors at their meeting held on May 25 2026 The Statutory auditors have issued the audit report of the result for the year ended March 31 2026 and have issued an unmodified opinion on the above results 2 These Consolidated audited financial results for the quarter and year ended March 31 2026 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 Pursuant to the notification issued by the Ministry of Labour and Employment multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the New Labour Codes which became effective from November 21 2025 The Group has reassessed its employee benefit obligations in accordance with the revised definition of -Wages- Considering that this impact is driven by a regulatory change and is non-recurring in nature, accordingly an incremental liability of Rupees 34.19 Mn has been recognised as an Exceptional Item 5 On 27 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 During the financial year ended 31 March 2026 the company has received and adjusted an adhoc amount of Rupees 30 Mn against the insurance claim receivable 6 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


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 28,085.70
Capital work-in-progress 333.30
Investment property 0.00
Goodwill 6,943.70
Other intangible assets 278.30
Intangible assets under development 559.40
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 209.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Security deposits 708.30
2 Deposits with original maturity of more than twelve months 1.00
Total of other non-current financial assets 709.30
Total non-current financial assets 918.30
Deferred tax assets (net)
Other non-current assets
1 Non-current tax assets (net) 853.40
2 Capital Advances 709.80
Total of other non-current assets 1,563.20
Total non-current assets 38,681.90
2 Current assets
Inventories 43,007.60
Current financial asset
Current investments 20,294.50
Trade receivables, current 14,125.10
Cash and cash equivalents 4,694.70
Bank balance other than cash and cash equivalents 31.80
Loans, current 30.10
Other current financial assets
Total of other current financial assets 10.80
Total current financial assets 39,187.00
Current tax assets (net) 80.00
Other current assets
1 Advance to supplier 175.00
2 Balance with tax authorities 2,962.00
3 Government grant - export incentives receivable 275.60
4 Prepaid expenses 964.80
5 Advance payments, other recoverable in cash or in kind-or for value to be received 74.30
6 Insurance claim receivable 79.60
Total of other current assets 4,531.30
Total current assets 86,805.90
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,25,487.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,514.30
Other equity 82,529.60
Total equity attributable to owners of parent 87,043.90
Non controlling interest 0.00
Total equity 87,043.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 850.70
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
1 Lease Liability 5,005.60
Total of other non-current financial liabilities 5,005.60
Total non-current financial liabilities 5,856.30
Provisions, non-current 1,996.20
Deferred tax liabilities (net) 2,311.20
Deferred government grants, Non-current 10.40
Other non-current liabilities
1 Deferred rent 98.60
Total of other non-current liabilities 98.60
Total non-current liabilities 10,272.70
Current liabilities
Current financial liabilities
Borrowings, current 8,365.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,622.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,920.70
Total Trade payable 13,542.80
Other current financial liabilities
1 Lease liability 1,247.50
2 Derivative instruments 907.70
3 Unpaid dividend 14.30
Total of other current financial liabilities 2,169.50
Total current financial liabilities 24,077.30
Other current liabilities 3,180.90
1 Trade deposits and advances 123.30
2 Provision for expenses 1,194.20
3 Employee benefits payable 1,535.00
4 Statutory dues payable 328.40
Total of other current liabilities 3,180.90
Provisions, current 646.10
Current tax liabilities (Net) 262.70
Deferred government grants, Current 4.20
Total current liabilities 28,171.20
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 38,443.90
Total equity and liabilites 1,25,487.80
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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

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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
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 38.00 (32.10)
Total Amount of items that will not be reclassified to profit and loss 38.00 (32.10)
2 Income tax relating to items that will not be reclassified to profit or loss 9.60 (8.00)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of cash flow hedge (325.20) (842.70)
2 Exchange differences in translating the financial statements of foreign operations 126.00 8.00
3 Net gain on FVTOCI debt instruments (0.60) (38.30)
Total Amount of items that will be reclassified to profit and loss (199.80) (873.00)
4 Income tax relating to items that will be reclassified to profit or loss (82.00) (221.70)
5 Total Other comprehensive income (89.40) (675.40)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 20,564.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 838.90
Adjustments for decrease (increase) in inventories (4,428.30)
Adjustments for decrease (increase) in trade receivables, current (2,985.90)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,132.90)
Adjustments for decrease (increase) in other non-current assets (210.00)
Adjustments for other financial assets, non-current (31.70)
Adjustments for other financial assets, current 16.40
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,434.10
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 582.20
Adjustments for increase (decrease) in other non-current liabilities 8.60
Adjustments for depreciation and amortisation expense 4,528.80
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 145.60
Adjustments for provisions, non-current 343.50
Adjustments for other financial liabilities, current 8.50
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 26.20
Adjustments for dividend income 0.00
Adjustments for interest income 964.40
Adjustments for share-based payments 173.50
Adjustments for fair value losses (gains) 352.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (27.30)
Other adjustments for non-cash items (408.20)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,269.60
Net cash flows from (used in) operations 21,833.70
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4,469.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 17,363.90
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities (3,627.60)
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 426.30
Purchase of property, plant and equipment 2,437.30
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 576.20
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 964.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 2,004.80
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 32.40
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 932.30
Repayments of borrowings 0.00
Payments of lease liabilities 1,158.60
Dividends paid 17,038.10
Interest paid 838.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (18,070.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,297.80
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 122.30
Net increase (decrease) in cash and cash equivalents 1,420.10
Cash and cash equivalents cash flow statement at beginning of period 3,306.40
Cash and cash equivalents cash flow statement at end of period 4,726.50





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 30-06-2026