Integrated Filing — IndAS



General information about company
Scrip Code 544322
NSE Symbol UNIMECH
MSEI Symbol NOTLISTED
ISIN INE0U3I01011
Name of company Unimech Aerospace and Manufacturing 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Not Applicable
Start date and time of board meeting 27-May-2025   11:45:00
End date and time of board meeting 27-May-2025   17:45:00
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 683717000 2429258000
Other income 101622000 247667000
Total income 785339000 2676925000
2 Expenses
(a) Cost of materials consumed 135808000 539233000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 15089000 -8812000
(d) Employee benefit expense 93795000 460108000
(e) Finance costs 10506000 43705000
(f) Depreciation, depletion and amortisation expense 39392000 105623000
(f) Other Expenses
1 Other expenses 91442000 304565000
2 Subcontracting charges 72411000 213549000
Total other expenses 163853000 518114000
Total expenses 458443000 1657971000
3 Total profit before exceptional items and tax 326896000 1018954000
4 Exceptional items 0 0
5 Total profit before tax 326896000 1018954000
6 Tax expense
7 Current tax 26362000 172108000
8 Deferred tax 7904000 11624000
9 Total tax expenses 34266000 183732000
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 292630000 835222000
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 -610000 -656000
16 Total profit (loss) for period 292020000 834566000
17 Other comprehensive income net of taxes -7207000 -9187000
18 Total Comprehensive Income for the period 284813000 825379000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 254284000 254284000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 6434788000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.16 17.59
Diluted earnings (loss) per share from continuing operations 6.16 17.59
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 6.16 17.59
Diluted earnings (loss) per share from continuing and discontinued operations 6.16 17.59
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 1427841000
Capital work-in-progress 50168000
Investment property 177938000
Goodwill 0
Other intangible assets 15921000
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 49342000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 16750000
Total non-current financial assets 66092000
Deferred tax assets (net) 0
Other non-current assets 278851000
Total non-current assets 2016811000
2 Current assets
Inventories 197467000
Current financial asset
Current investments 3385769000
Trade receivables, current 549830000
Cash and cash equivalents 1417694000
Bank balance other than cash and cash equivalents 7500000
Loans, current 0
Other current financial assets 359102000
Total current financial assets 5719895000
Current tax assets (net) 24836000
Other current assets 113538000
Total current assets 6055736000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8072547000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 254284000
Other equity 6434788000
Total equity attributable to owners of parent 6689072000
Non controlling interest 0
Total equity 6689072000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 341763000
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 112040000
Total non-current financial liabilities 453803000
Provisions, non-current 0
Deferred tax liabilities (net) 5516000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 459319000
Current liabilities
Current financial liabilities
Borrowings, current 374424000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45586000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 115419000
Total Trade payable 161005000
Other current financial liabilities 290184000
Total current financial liabilities 825613000
Other current liabilities 16298000
Provisions, current 80617000
Current tax liabilities (Net) 1628000
Deferred government grants, Current 0
Total current liabilities 924156000
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 1383475000
Total equity and liabilites 8072547000
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 Remeasurements gain / (loss) on defined benefit plan -7531000 -9681000
Total Amount of items that will not be reclassified to profit and loss -7531000 -9681000
2 Income tax relating to items that will not be reclassified to profit or loss -324000 -494000
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 -7207000 -9187000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 1018954000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -143000
Adjustments for decrease (increase) in trade receivables, current -96464000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3358000
Adjustments for decrease (increase) in other non-current assets -279000
Adjustments for other financial assets, non-current -36682000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 35045000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5445000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 105624000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -105244000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 234462000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 14043000
Adjustments for dividend income 0
Adjustments for interest income -132344000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -63087000
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) 0
Other adjustments for non-cash items -14852000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 206854000
Net cash flows from (used in) operations 1225808000
Dividends received 0
Interest paid 88638000
Interest received -132344000
Income taxes paid (refund) 190723000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 814103000
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 49998000
Other cash receipts from sales of equity or debt instruments of other entities 503641000
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 1000000
Purchase of property, plant and equipment 1308727000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 12624000
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 129803000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3875824000
Net cash flows from (used in) investing activities -4612729000
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 4777780000
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 1159093000
Repayments of borrowings 738386000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 44049000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9172000
Net cash flows from (used in) financing activities 5145266000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1346640000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -723000
Net increase (decrease) in cash and cash equivalents 1345917000
Cash and cash equivalents cash flow statement at beginning of period 71777000
Cash and cash equivalents cash flow statement at end of period 1417694000





Details of Impact of Audit Qualification
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 M/s. MSKA and Associates Yes 31-Jul-2027