| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 03-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | 03-08-2026 13:30:00 |
| End date and time of board meeting | 03-08-2026 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 | 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 10,18,100.00 | 10,18,100.00 | |
| Other income | 21,700.00 | 21,700.00 | |
| Total income | 10,39,800.00 | 10,39,800.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,62,100.00 | 5,62,100.00 |
| (b) | Purchases of stock-in-trade | 1,47,200.00 | 1,47,200.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,77,800.00) | (2,77,800.00) |
| (d) | Employee benefit expense | 1,52,700.00 | 1,52,700.00 |
| (e) | Finance costs | 85,200.00 | 85,200.00 |
| (f) | Depreciation, depletion and amortisation expense | 83,200.00 | 83,200.00 |
| (f) | Other Expenses | ||
| 1 | Impairment loss on financial assets (net) | 10,600.00 | 10,600.00 |
| 2 | Exchange difference (net) on trade receivables, trade payables, etc. | 5,000.00 | 5,000.00 |
| 3 | Other expenses | 2,73,300.00 | 2,73,300.00 |
| Total other expenses | 2,88,900.00 | 2,88,900.00 | |
| Total expenses | 10,41,500.00 | 10,41,500.00 | |
| 3 | Total profit before exceptional items and tax | (1,700.00) | (1,700.00) |
| 4 | Exceptional items | (900.00) | (900.00) |
| 5 | Total profit before tax | (2,600.00) | (2,600.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 30,900.00 | 30,900.00 |
| 8 | Deferred tax | (34,500.00) | (34,500.00) |
| 9 | Total tax expenses | (3,600.00) | (3,600.00) |
| 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 | 1,000.00 | 1,000.00 |
| 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 | (8,300.00) | (8,300.00) |
| 16 | Total profit (loss) for period | (7,300.00) | (7,300.00) |
| 17 | Other comprehensive income net of taxes | (700.00) | (700.00) |
| 18 | Total Comprehensive Income for the period | (8,000.00) | (8,000.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,000.00 | 1,000.00 | |
| Total profit or loss, attributable to non-controlling interests | (8,300.00) | (8,300.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 200.00 | 200.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (8,200.00) | (8,200.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 16,900.00 | 16,900.00 | |
| Face value of equity share capital | 2 | 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 | 0.12 | 0.12 | |
| Diluted earnings (loss) per share from continuing operations | 0.12 | 0.12 | |
| 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 | 0.12 | 0.12 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.12 | 0.12 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | For detailed notes refer signed results |
|---|
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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) | |||||||
| 1 | Crop protection | 7,65,900.00 | 7,65,900.00 | ||||
| 2 | Seeds | 1,75,000.00 | 1,75,000.00 | ||||
| 3 | Non agro | 84,800.00 | 84,800.00 | ||||
| Total Segment Revenue | 10,25,700.00 | 10,25,700.00 | |||||
| Less: Inter segment revenue | 7,600.00 | 7,600.00 | |||||
| Revenue from operations | 10,18,100.00 | 10,18,100.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Crop protection | 67,700.00 | 67,700.00 | ||||
| 2 | Seeds | 28,800.00 | 28,800.00 | ||||
| 3 | Non agro | 14,500.00 | 14,500.00 | ||||
| Total Profit before tax | 1,11,000.00 | 1,11,000.00 | |||||
| i. Finance cost | 85,200.00 | 85,200.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 36,700.00 | 36,700.00 | |||||
| Profit before tax | (10,900.00) | (10,900.00) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Crop protection | 74,67,800.00 | 74,67,800.00 | ||||
| 2 | Seeds | 8,49,400.00 | 8,49,400.00 | ||||
| 3 | Non agro | 2,43,300.00 | 2,43,300.00 | ||||
| Total Segment Asset | 85,60,500.00 | 85,60,500.00 | |||||
| Un-allocable Assets | 12,89,600.00 | 12,89,600.00 | |||||
| Net Segment Asset | 98,50,100.00 | 98,50,100.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Crop protection | 21,83,800.00 | 21,83,800.00 | ||||
| 2 | Seeds | 2,15,700.00 | 2,15,700.00 | ||||
| 3 | Non agro | 52,000.00 | 52,000.00 | ||||
| Total Segment Liabilities | 24,51,500.00 | 24,51,500.00 | |||||
| Un-allocable Liabilities | 32,79,800.00 | 32,79,800.00 | |||||
| Net Segment Liabilities | 57,31,300.00 | 57,31,300.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | For detailed notes refer signed results |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | Items that will not be reclassified to profit or loss | 800.00 | 800.00 |
| Total Amount of items that will not be reclassified to profit and loss | 800.00 | ||
| 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 | ||
| 1 | Items that will be reclassified to profit or loss | (1,500.00) | (1,500.00) |
| Total Amount of items that will be reclassified to profit and loss | (1,500.00) | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (700.00) | (700.00) |
| 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 | BSR & Co LLP | Yes | 31-07-2028 | ||
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