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	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	Auto Components
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

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	45283200000	167746100000
	Other income	76400000	292900000
	Total income	45359600000	168039000000
2	Expenses
(a)	Cost of materials consumed	24399800000	96928200000
(b)	Purchases of stock-in-trade	2796500000	10788200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1947200000	964700000
(d)	Employee benefit expense	5864100000	21645900000
(e)	Finance costs	407800000	1703600000
(f)	Depreciation, depletion and amortisation expense	1647100000	6149300000
(f)	Other Expenses
1	Others	5008500000	18681300000
	Total other expenses	5008500000	18681300000
	Total expenses	42071000000	156861200000
3	Total profit before exceptional items and tax	3288600000	11177800000
4	Exceptional items	0	85400000
5	Total profit before tax	3288600000	11263200000
6	Tax expense
7	Current tax	926900000	3112900000
8	Deferred tax	16000000	-252600000
9	Total tax expenses	942900000	2860300000
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	2345700000	8402900000
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	546700000	1802800000
16	Total profit (loss) for period	2892400000	10205700000
17	Other comprehensive income net of taxes	-463300000	-875700000
18	Total Comprehensive Income for the period	2429100000	9330000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2662100000	9429500000
	Total profit or loss, attributable to non-controlling interests	230300000	230300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2193600000	8555900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	235500000	774100000
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		56123700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.63	16.42
	Diluted earnings (loss) per share from continuing operations	4.62	16.37
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	4.63	16.42
	Diluted earnings (loss) per share from continuing and discontinued operations	4.62	16.37
24	Debt equity ratio	0.0043	0.0034
25	Debt service coverage ratio	0.0397	0.0431
26	Interest service coverage ratio	0.1058	0.1382
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	36904300000
	Capital work-in-progress	7303900000
	Investment property	113900000
	Goodwill	3478800000
	Other intangible assets	6993200000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	8450600000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	673900000
	Total non-current financial assets	673900000
	Deferred tax assets (net)	810700000
	Other non-current assets	1640300000
	Total non-current assets	66369600000
2	Current assets
	Inventories	17167700000
	Current financial asset
	Current investments	31800000
	Trade receivables, current	24956100000
	Cash and cash equivalents	1979000000
	Bank balance other than cash and cash equivalents	56900000
	Loans, current	0
	Other current financial assets	2338600000
	Total current financial assets	29362400000
	Current tax assets (net)	0
	Other current assets	4535200000
	Total current assets	51065300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	117434900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1148300000
	Other equity	56123700000
	Total equity attributable to owners of parent	57272000000
	Non controlling interest	3862200000
	Total equity	61134200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12385000000
	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	73200000
	Total non-current financial liabilities	12458200000
	Provisions, non-current	1470400000
	Deferred tax liabilities (net)	132200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1641900000
	Total non-current liabilities	15702700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10559600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3049600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	18585700000
	Total Trade payable	21635300000
	Other current financial liabilities	3488600000
	Total current financial liabilities	35683500000
	Other current liabilities	3082100000
	Provisions, current	1589400000
	Current tax liabilities (Net)	243000000
	Deferred government grants, Current
	Total current liabilities	40598000000
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	56300700000
	Total equity and liabilites	117434900000
	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	Remeasurement gain/(loss) on defined benefit obligation	28600000	-98900000
2	Fair value change in equity instruments valued through other comprensive income	-574300000	-960800000
	Total Amount of items that will not be reclassified to profit and loss	-545700000	-1059700000
2	Income tax relating to items that will not be reclassified to profit or loss	-73700000	-158700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translating the financials statements of foreign operations.	-3700000	25300000
2	Otheas	12400000	0
3	Income tax relating to items that will be reclassified to profit and loss in subsequent period	0	0
	Total Amount of items that will be reclassified to profit and loss	8700000	25300000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-463300000	-875700000

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			11263200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1703600000
	Adjustments for decrease (increase) in inventories			-249700000
	Adjustments for decrease (increase) in trade receivables, current			-3740300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6900000
	Adjustments for decrease (increase) in other non-current assets			-986700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-697800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			819800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-139800000
	Adjustments for increase (decrease) in other non-current liabilities			-541400000
	Adjustments for depreciation and amortisation expense			6149300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			75000000
	Adjustments for provisions, current			1282200000
	Adjustments for provisions, non-current			-432600000
	Adjustments for other financial liabilities, current			-488800000
	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			53700000
	Adjustments for share-based payments			175300000
	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			-67000000
	Other adjustments to reconcile profit (loss)			0
	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)			2800500000
	Net cash flows from (used in) operations			14063700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3349000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10714700000
	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			633100000
	Other cash payments to acquire equity or debt instruments of other entities			512300000
	Other cash receipts from sales of interests in joint ventures			-182700000
	Other cash payments to acquire interests in joint ventures			163400000
	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			0
	Purchase of property, plant and equipment			16557100000
	Proceeds from sales of investment property			122800000
	Purchase of investment property			-73900000
	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			140000000
	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			1370900000
	Interest received			53700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-15301100000
	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			9594400000
	Repayments of borrowings			2559900000
	Payments of lease liabilities			0
	Dividends paid			392600000
	Interest paid			1430900000
	Income taxes paid (refund)			1757800000
	Other inflows (outflows) of cash			187900000
	Net cash flows from (used in) financing activities			3652300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-934100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			13900000
	Net increase (decrease) in cash and cash equivalents			-920200000
	Cash and cash equivalents cash flow statement at beginning of period			2899200000
	Cash and cash equivalents cash flow statement at end of period			1979000000