Integrated Filing — IndAS

General information about company
Scrip Code	532539
NSE Symbol	UNOMINDA
MSEI Symbol	NOTLISTED
ISIN	INE405E01023
Name of company	UNO MINDA 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Automotive Industry
Start date and time of board meeting	21-May-2025   13:15:00
End date and time of board meeting	21-May-2025   15:10:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://www.unominda.com/uploads/investor/policies/RPT%20policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	Standalone	Standalone
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	33732300000	124556600000
	Other income	138900000	2278300000
	Total income	33871200000	126834900000
2	Expenses
(a)	Cost of materials consumed	19380800000	75934000000
(b)	Purchases of stock-in-trade	1780700000	6808400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	918600000	-146900000
(d)	Employee benefit expense	3858700000	14236100000
(e)	Finance costs	288300000	1289100000
(f)	Depreciation, depletion and amortisation expense	1189200000	4409800000
(f)	Other Expenses
1	Other Expenses	4134100000	14726600000
	Total other expenses	4134100000	14726600000
	Total expenses	31550400000	117257100000
3	Total profit before exceptional items and tax	2320800000	9577800000
4	Exceptional items	0	0
5	Total profit before tax	2320800000	9577800000
6	Tax expense
7	Current tax	574200000	1881900000
8	Deferred tax	-44700000	-266700000
9	Total tax expenses	529500000	1615200000
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	1791300000	7962600000
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	1791300000	7962600000
17	Other comprehensive income net of taxes	-472100000	-885100000
18	Total Comprehensive Income for the period	1319200000	7077500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1148300000	1148300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		46910100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.12	13.86
	Diluted earnings (loss) per share from continuing operations	3.11	13.83
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	3.12	13.86
	Diluted earnings (loss) per share from continuing and discontinued operations	3.11	13.83
24	Debt equity ratio	0.004	0.004
25	Debt service coverage ratio	0.0251	0.0423
26	Interest service coverage ratio	0.1126	0.1059
27	Disclosure of notes on financial results

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	29250600000
	Capital work-in-progress	6588500000
	Investment property	751700000
	Goodwill	1375700000
	Other intangible assets	5063800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8849500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1356700000
	Total non-current financial assets	10206200000
	Deferred tax assets (net)	513700000
	Other non-current assets	228400000
	Total non-current assets	53978600000
2	Current assets
	Inventories	10734100000
	Current financial asset
	Current investments	0
	Trade receivables, current	18462900000
	Cash and cash equivalents	765800000
	Bank balance other than cash and cash equivalents	17200000
	Loans, current	0
	Other current financial assets	2163600000
	Total current financial assets	21409500000
	Current tax assets (net)	0
	Other current assets	2898200000
	Total current assets	35041800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	89020400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1148300000
	Other equity	46910100000
	Total equity attributable to owners of parent	48058400000
	Non controlling interest
	Total equity	48058400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9837000000
	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	566200000
	Total non-current financial liabilities	10403200000
	Provisions, non-current	1152200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	107200000
	Total non-current liabilities	11662600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8723400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1735500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12770600000
	Total Trade payable	14506100000
	Other current financial liabilities	2872200000
	Total current financial liabilities	26101700000
	Other current liabilities	1926900000
	Provisions, current	1188000000
	Current tax liabilities (Net)	82800000
	Deferred government grants, Current	0
	Total current liabilities	29299400000
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	40962000000
	Total equity and liabilites	89020400000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain/ (loss) on defined benefit obligation	27000000	-83100000
2	Fair value change of equity instrument valued through other comprehensive income	-575100000	-958400000
	Total Amount of items that will not be reclassified to profit and loss	-548100000	-1041500000
2	Income tax relating to items that will not be reclassified to profit or loss	-77600000	-158000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the financial statements of a foreign operation	-1600000	-1600000
	Total Amount of items that will be reclassified to profit and loss	-1600000	-1600000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-472100000	-885100000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			9577800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1289100000
	Adjustments for decrease (increase) in inventories			-359900000
	Adjustments for decrease (increase) in trade receivables, current			-2891400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-550200000
	Adjustments for decrease (increase) in other non-current assets			-14700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-529900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			970200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-30000000
	Adjustments for increase (decrease) in other non-current liabilities			-930100000
	Adjustments for depreciation and amortisation expense			4409800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			55000000
	Adjustments for provisions, current			1042700000
	Adjustments for provisions, non-current			-363100000
	Adjustments for other financial liabilities, current			-422700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			28100000
	Adjustments for dividend income			1553200000
	Adjustments for interest income			14600000
	Adjustments for share-based payments			142500000
	Adjustments for fair value losses (gains)			-1600000
	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)			-61100000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-558500000
	Total adjustments for reconcile profit (loss)			-343600000
	Net cash flows from (used in) operations			9234200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2185500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7048700000
	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			346200000
	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			541300000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			14241500000
	Proceeds from sales of investment property			105300000
	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			460500000
	Purchase of other long-term assets			600000000
	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			1553200000
	Interest received			98200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			61100000
	Net cash flows from (used in) investing activities	-12368100000
	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			11200000
	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			9221300000
	Repayments of borrowings			1809100000
	Payments of lease liabilities			182500000
	Dividends paid			1205700000
	Interest paid			1154200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			4881000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-438400000
	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			-438400000
	Cash and cash equivalents cash flow statement at beginning of period			1204200000
	Cash and cash equivalents cash flow statement at end of period			765800000