Integrated Filing — IndAS



General information about company
Scrip Code 543513
NSE Symbol UMAEXPORTS
MSEI Symbol NOTLISTED
ISIN INE0GIU01018
Name of company UMA EXPORTS 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Agri Products
Start date and time of board meeting 29-May-2025   13:00:00
End date and time of board meeting 29-May-2025   18:30:00
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
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 2021-07-07
Indicate Company website link for updated RPT policy of the Company https://www.umaexports.net/policies.html
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 4526573000 16683831000
Other income 31557000 72339000
Total income 4558130000 16756170000
2 Expenses
(a) Cost of materials consumed 67860000 67860000
(b) Purchases of stock-in-trade 4866727000 16501458000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -569160000 -526092000
(d) Employee benefit expense 7760000 29075000
(e) Finance costs 37296000 118112000
(f) Depreciation, depletion and amortisation expense 1790000 6353000
(f) Other Expenses
1 Freight and handling expenses 102247000 235423000
2 Other Expenses 114279000 314384000
Total other expenses 216526000 549807000
Total expenses 4628799000 16746573000
3 Total profit before exceptional items and tax -70669000 9597000
4 Exceptional items 0 0
5 Total profit before tax -70669000 9597000
6 Tax expense
7 Current tax -16329000 3671000
8 Deferred tax -1257000 -1254000
9 Total tax expenses -17586000 2417000
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 -53083000 7180000
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 -53083000 7180000
17 Other comprehensive income net of taxes 38000 1121000
18 Total Comprehensive Income for the period -53045000 8301000
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 338098000 338098000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.57 0.21
Diluted earnings (loss) per share from continuing operations -1.57 0.21
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 -1.57 0.21
Diluted earnings (loss) per share from continuing and discontinued operations -1.57 0.21
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 59870000
Capital work-in-progress
Investment property 32756000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 181118000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 27168000
Total non-current financial assets 208286000
Deferred tax assets (net) 2790000
Other non-current assets 230007000
Total non-current assets 533709000
2 Current assets
Inventories 1680800000
Current financial asset
Current investments 0
Trade receivables, current 789173000
Cash and cash equivalents 24613000
Bank balance other than cash and cash equivalents 536601000
Loans, current 125480000
Other current financial assets 51318000
Total current financial assets 1527185000
Current tax assets (net) 52396000
Other current assets 492756000
Total current assets 3753137000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4286846000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 338098000
Other equity 1399047000
Total equity attributable to owners of parent 1737145000
Non controlling interest
Total equity 1737145000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5061000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 5061000
Provisions, non-current 1825000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 6886000
Current liabilities
Current financial liabilities
Borrowings, current 2077049000
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 75716000
Total Trade payable 75716000
Other current financial liabilities 86140000
Total current financial liabilities 2238905000
Other current liabilities 303876000
Provisions, current 34000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2542815000
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 2549701000
Total equity and liabilites 4286846000
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 Gain or Loss on fair valuation of investments Equity Instruments through other comprehensive income net -1090000 134000
2 Remeasurement Gain/ Loss on defined benefit plan 855000 855000
Total Amount of items that will not be reclassified to profit and loss -235000 989000
2 Income tax relating to items that will not be reclassified to profit or loss -273000 -132000
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 38000 1121000



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 9597000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -540120000
Adjustments for decrease (increase) in trade receivables, current 316608000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1534000
Adjustments for decrease (increase) in other non-current assets -119924000
Adjustments for other financial assets, non-current 29635000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities -76150000
Adjustments for depreciation and amortisation expense 6353000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -255000
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 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 -9149000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -391468000
Net cash flows from (used in) operations -381871000
Dividends received 0
Interest paid -118112000
Interest received -60143000
Income taxes paid (refund) 34248000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -358150000
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 13883000
Purchase of property, plant and equipment 11940000
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 138797000
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 60143000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -76711000
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 360000
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 870068000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 118112000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 752316000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 317455000
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 317455000
Cash and cash equivalents cash flow statement at beginning of period 243759000
Cash and cash equivalents cash flow statement at end of period 561214000





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. MAMTA JAIN & ASSOCIATES Yes 31-Mar-2028


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 Uma Export Limited Pakhi Commercial Pvt Ltd 75% Subsdiary Sale of goods or services 6258000 Approved by Audit Committee 6258000 3363000 9934000
2 Uma Export Limited Pakhi Commercial Pvt Ltd 75% Subsdiary Advance 800000 Approved by Audit Committee 800000 17415000 18215000
3 Uma Export Limited Graincomm Australia Pty Ltd 100% Subsdiary Purchase of goods or services 122975000 Approved by Audit Committee 122975000 6340000 6341000
4 Uma Export Limited UEL International FZE 100% Subsdiary Purchase of goods or services 0 Approved by Audit Committee 0 13090000 13090000
5 Uma Export Limited UEL International FZE 100% Subsdiary Any other transaction Comission Paid 0 Approved by Audit Committee 0 1008000 1008000
6 Uma Export Limited UEL International FZE 100% Subsdiary Advance 42287000 Approved by Audit Committee 42287000 0 42287000
7 Uma Export Limited Uma Agro Exports Pvt Ltd Associates Advance 67125000 Approved by Audit Committee 67125000 92309000 25184000
8 Uma Export Limited Rakhesh Khemka Key Managerial Personnel Remuneration 3600000 Approved by Audit Committee 3600000 550000 2801000
9 Uma Export Limited Mansi Khemka Director Any other transaction Sitting Fees 60000 Approved by Audit Committee 60000 0 0
10 Uma Export Limited Manmohan Saraf Key Managerial Personnel Remuneration 750000 Approved by Audit Committee 750000 108000 108000
11 Uma Export Limited Sriti Singh Roy Key Managerial Personnel Remuneration 171000 Approved by Audit Committee 171000 25000 25000
12 Uma Export Limited Swastik Oil Refinery Pvt Ltd Subsidiary Loan 17873000 Approved by Audit Committee 17873000 8231000 26105000
13 Uma Export Limited Swastik Oil Refinery Pvt Ltd Subsidiary Sale of goods or services 2856000 Approved by Audit Committee 2856000 0 0
14 Uma Export Limited Agrocomm International Associates Purchase of goods or services 0 Approved by Audit Committee 0 1485000 1485000
15 Uma Export Limited Agrocomm International Associates Advance 900000 Approved by Audit Committee 900000 0 900000
16 Uma Export Limited JSK Awas LLP Associates Advance 1000000 Approved by Audit Committee 1000000 44150000 45150000
17 Uma Export Limited Shivkrishna Vincom Pvt Ltd Associates Advance 4000000 Approved by Audit Committee 4000000 12525000 16525000
Total value of transaction during the reporting period 270655000