Integrated Filing — IndAS

General information about company
Scrip Code	544227
NSE Symbol	UNIECOM
MSEI Symbol	NOTLISTED
ISIN	INE00U401027
Name of company	UNICOMMERCE ESOLUTIONS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-Apr-2025
Description of presentation currency	INR (in Actuals)
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	The Company is engaged in the business of providing a range of 'Software Services' more specifically known it IT (Information Technology) field as 'Software as a Service (SaaS), relating to Supply chain management.
Start date and time of board meeting	05-May-2025   04:00:00
End date and time of board meeting	05-May-2025   05:30:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	452740000	1347900000
	Other income	10640000	54050000
	Total income	463380000	1401950000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	156980000	611480000
(e)	Finance costs	1490000	5770000
(f)	Depreciation, depletion and amortisation expense	43580000	71970000
(f)	Other Expenses
1	Server hosting expense	13950000	60530000
2	Other Expenses	199410000	411110000
	Total other expenses	213360000	471640000
	Total expenses	415410000	1160860000
3	Total profit before exceptional items and tax	47970000	241090000
4	Exceptional items	0	0
5	Total profit before tax	47970000	241090000
6	Tax expense
7	Current tax	23820000	76960000
8	Deferred tax	-9300000	-12080000
9	Total tax expenses	14520000	64880000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	33450000	176210000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	33450000	176210000
17	Other comprehensive income net of taxes	210000	2110000
18	Total Comprehensive Income for the period	33660000	178320000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	33580000	176810000
	Total profit or loss, attributable to non-controlling interests	-130000	-130000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	430000	2230000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-220000	-120000
21	Details of equity share capital
	Paid-up equity share capital	103270000	103270000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		598220000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.3	1.6
	Diluted earnings (loss) per share from continuing operations	0.3	1.58
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	0.3	1.6
	Diluted earnings (loss) per share from continuing and discontinued operations	0.3	1.58
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The Component of Current Tax for the year end results are divided into Current Tax=Rs. 65.58 crores and Adjustment of tax relating to earlier periods=Rs. 11.38 crores

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10920000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	1172100000
	Other intangible assets	357400000
	Intangible assets under development	63100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	35290000
	Total non-current financial assets	35290000
	Deferred tax assets (net)	0
	Other non-current assets	72820000
	Total non-current assets	1711630000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	36070000
	Trade receivables, current	136400000
	Cash and cash equivalents	24260000
	Bank balance other than cash and cash equivalents	1500000
	Loans, current	0
	Other current financial assets	348760000
	Total current financial assets	546990000
	Current tax assets (net)	0
	Other current assets	23760000
	Total current assets	570750000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2282380000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	103270000
	Other equity	598220000
	Total equity attributable to owners of parent	701490000
	Non controlling interest
	Total equity	701490000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	59140000
	Total non-current financial liabilities	59140000
	Provisions, non-current	49810000
	Deferred tax liabilities (net)	63070000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	172020000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4540000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	110000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	202220000
	Total Trade payable	202330000
	Other current financial liabilities	1061110000
	Total current financial liabilities	1267980000
	Other current liabilities	119820000
	Provisions, current	9060000
	Current tax liabilities (Net)	12010000
	Deferred government grants, Current	0
	Total current liabilities	1408870000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1580890000
	Total equity and liabilites	2282380000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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 gain/(loss) on defined benefit plans	410000	2890000
	Total Amount of items that will not be reclassified to profit and loss	410000	2890000
2	Income tax relating to items that will not be reclassified to profit or loss	200000	780000
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	0
5	Total Other comprehensive income	210000	2110000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			241090000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5770000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			240000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			110760000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-20730000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-109480000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			71970000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-5070000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			39420000
	Adjustments for share-based payments			19120000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			6090000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			39250000
	Net cash flows from (used in) operations			280340000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			740000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			279600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			10000
	Purchase of property, plant and equipment			2620000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			48220000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-265420000
	Net cash flows from (used in) investing activities	-219810000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			10000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			24690000
	Dividends paid			0
	Interest paid			5770000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-22350000
	Net cash flows from (used in) financing activities			-52800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			6990000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			6990000
	Cash and cash equivalents cash flow statement at beginning of period			12730000
	Cash and cash equivalents cash flow statement at end of period			19720000