Integrated Filing — IndAS



General information about company
Scrip Code 500429
NSE Symbol UNIENTER
MSEI Symbol NOTLISTED
ISIN INE037A01022
Name of company UNIPHOS ENTERPRISES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Unaudited
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 TRADING
Start date and time of board meeting 28-May-2025   17:00:00
End date and time of board meeting 28-May-2025   19:25:00
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 2023-02-14
Indicate Company website link for updated RPT policy of the Company https://uelonline.com/policies/Policy-on-Related-Party-Transactions.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
.



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 Unaudited 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 729028000 1115113000
Other income 2055000 61183000
Total income 731083000 1176296000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 724777000 1107091000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 4348000 13660000
(e) Finance costs 0 13172000
(f) Depreciation, depletion and amortisation expense 1887000 7547000
(f) Other Expenses
1 OTHER EXPENSES 15837000 32558000
Total other expenses 15837000 32558000
Total expenses 746849000 1174028000
3 Total profit before exceptional items and tax -15766000 2268000
4 Exceptional items 0 0
5 Total profit before tax -15766000 2268000
6 Tax expense
7 Current tax 0 -515000
8 Deferred tax 0 0
9 Total tax expenses 0 -515000
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 -15766000 2783000
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 -15766000 2783000
17 Other comprehensive income net of taxes 5374341000 7055582000
18 Total Comprehensive Income for the period 5358575000 7058365000
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 139092000 139092000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 27277398000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.23 0.04
Diluted earnings (loss) per share from continuing operations -0.23 0.04
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 -0.23 0.04
Diluted earnings (loss) per share from continuing and discontinued operations -0.23 0.04
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)



Disclosure of notes on financial results
Textual Information(1) 1)The above audited financial results of Uniphos Enterprises Limited (the Company) were reviewed by the audit committee on 28 May 2025 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have expressed an unmodified audit opinion. The audit report has been filed with the stock exchanges and is available on the Company's website. These audited financial results have been prepared in accordance with the recognition and measurement principles of the Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules 2015 as amended from time to time. n n2)The Board has recommended dividend of Rs. 0.50 per equity share (P.Y. Rs. 5.70 ), i.e, at the rate 25 % ( P.Y. at the rate 285 %) on equity shares of face value of Rs. 2 each of the Company, subject to the approval of shareholders at the ensuing Annual general meeting. n n3)The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and year to date unaudited figures up to the third quarter for the respective years. Also, the figures up to the end of third quarter have only been reviewed and not subjected to audit. n n4) The Company is engaged in trading business in India, which in the context of Ind AS 108 Operating Segments is considered to be its only business segment and thus no geographic segment is applicable. n n5) During the year, the Company has recognised deferred taxes amounting to Rs.11,968 lakhs relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. Further, deferred tax is recognised at the rate of 12.5 percent due to change in tax rate on long term capital gain w.e.f. 23 July 2024 and at the rate of 20 percent on short term capital gain. n n6) The Company does not have any subsidiary, joint venture or associate company. Therefore consolidated financial statements are not applicable to the Company. n n7)Based on consent accorded by the shareholders at the AGM held on 20 September 2024, the Company inter se transferred 17,80,000 fully paid-up equity hares of face value of Rs. 2 each of UPL Limited to Nerka Chemicals Private Limited, part of the Promoter and Promoter Group, through block deal on NSE as under n(a) In the previous quarter ended 31st December, 2024 n10,00,000 equity shares aggregating to then 0.12 percent of paid up share capital of UPL Limited at a market price of Rs. 504 per equity share, and n n(b) In the current quarter: n7,80,000 equity shares aggregating to then 0.09 percent of paid-up share capital of UPL Limited, at a market price of Rs. 641 per equity share. nThe gain on disposal of such investment has been transferred to retained earnings from Other Comprehensive Income (OCI) as per the applicable accounting standard and the accounting policies adopted by the Company. n n8) The Company had subscribed and allotted 49,39,947 equity shares of face value Rs. 2 each of UPL Limited on rights basis. The rights issue offer price was Rs. 360 per equity share (Comprising Rs. 2 towards paid-up value and Rs. 358 towards premium). The amounts paid till now are as under n(a) In the previous quarter ended 31 December 2024 nRs. 90 per equity share (Comprising Rs. 0.50 towards paid up value and Rs. 89.50 towards premium) was paid at the time of subscription. n(b) In the current quarter nRs. 90 per equity share (Comprising Rs. 0.50 towards paid up value and Rs. 89.50 towards premium) was paid towards first call money. nThe balance amount of Rs. 180 per equity share (Comprising Rs. 1 towards paid-up value and Rs. 189 towards premium) shall be payable on one or more additional calls as when made by UPL Ltd.



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 0
Capital work-in-progress 0
Investment property 1823360000
Goodwill 0
Other intangible assets 0
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 26154787000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 50016000
Total non-current financial assets 26204803000
Deferred tax assets (net) 0
Other non-current assets 226307000
Total non-current assets 28254470000
2 Current assets
Inventories 0
Current financial asset
Current investments 1053000
Trade receivables, current 0
Cash and cash equivalents 120803000
Bank balance other than cash and cash equivalents 39894000
Loans, current 0
Other current financial assets 617000
Total current financial assets 162367000
Current tax assets (net)
Other current assets 267000
Total current assets 162634000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 28417104000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 139092000
Other equity 27277398000
Total equity attributable to owners of parent 27416490000
Non controlling interest
Total equity 27416490000
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 0
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 982200000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 982200000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, 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 7247000
Total Trade payable 7247000
Other current financial liabilities 7394000
Total current financial liabilities 14641000
Other current liabilities 3773000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 18414000
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 1000614000
Total equity and liabilites 28417104000
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 Unaudited 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 Unaudited 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 Fair valuation of financial instruments 6270041000 8252382000
Total Amount of items that will not be reclassified to profit and loss 6270041000 8252382000
2 Income tax relating to items that will not be reclassified to profit or loss 895700000 1196800000
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
5 Total Other comprehensive income 5374341000 7055582000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2268000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 4848000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -118000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -7724000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3327000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 7547000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 10003000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 2309000
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 0
Adjustments for share-based payments 0
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) 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) 20192000
Net cash flows from (used in) operations 22460000
Dividends received -39519000
Interest paid -13172000
Interest received -21493000
Income taxes paid (refund) 1789000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -27169000
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 0
Purchase of property, plant and equipment 0
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 39519000
Interest received 21327000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 466854000
Net cash flows from (used in) investing activities 527700000
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 0
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 400000000
Repayments of borrowings 400000000
Payments of lease liabilities 0
Dividends paid 396411000
Interest paid 13172000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -409583000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 90948000
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 90948000
Cash and cash equivalents cash flow statement at beginning of period 29855000
Cash and cash equivalents cash flow statement at end of period 120803000





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 BSR & CO LLP Yes 31-Jul-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Uniphos enterpries limited UPL LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Any other transaction deputation charges 10000000 NIL 4054000 0 2424000
2 Uniphos enterpries limited UPL LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Any other transaction reimbursement of expenses 5000000 NIL 0 0 0
3 Uniphos enterpries limited UNIPHOS INTERNATIONAL LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Any other transaction deputation charges 10000000 NIL 3606000 1623000 1630000
4 Uniphos enterpries limited UNIPHOS INTERNATIONAL LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Any other transaction reimbursement of expenses 1000000 NIL 0 0 0
5 Uniphos enterpries limited PRADEEP GOYAL Key Management Personnel Any other transaction DIRECTOR FEES 0 NIL 0 0 0
6 Uniphos enterpries limited SWATI MAYEKAR Key Management Personnel Any other transaction DIRECTOR FEES 0 NIL 0 0 0
7 Uniphos enterpries limited PRASAD PARANJPE Key Management Personnel Any other transaction DIRECTOR FEES 0 NIL 275000 0 0
8 Uniphos enterpries limited MEENA VED Key Management Personnel Any other transaction DIRECTOR FEES 0 NIL 175000 0 0
9 Uniphos enterpries limited K.M.THACKER Key Management Personnel Any other transaction REMUNERATION 0 NIL 3606000 0 0
10 Uniphos enterpries limited B.P.CHHEDA Key Management Personnel Any other transaction REMUNERATION 0 NIL 4054000 0 0
11 Uniphos enterpries limited ADVNATA ENTERPRISES LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Any other transaction reimbursement of expenses 1200000 NIL 231000 339000 80000
12 Uniphos enterpries limited SURESH BALASUBRAMANIAM Key Management Personnel Any other transaction DIRECTOR FEES 0 NIL 275000 0 0
13 Uniphos enterpries limited NERKA CHEMICALS PRIVATE LIMITED PARENT Any other transaction SALE OF INVESTMENT 0 NIL 1003980000 0 0
14 Uniphos enterpries limited UPL LIMITED Enterprises over which Key Management personnel and their relatives have significant influence Investment 0 NIL 889190000 0 0
Total value of transaction during the reporting period 1909446000