UNIENTER2023-10-012023-12-31 UNIENTER2023-10-012023-12-31 UNIENTER2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member UNIENTER2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member UNIENTER2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member UNIENTER2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member UNIENTER2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500429 UNIENTER NOTLISTED Uniphos Enterprises Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-02 INR Lakhs Third quarter 16:00:00 16:40:00 2024-02-13 2024-02-13 Not applicable Single segment Trading in chemicals 2023-10-01 2023-12-31 Unaudited Standalone 0.00 8723000.00 8723000.00 0.00 0.00 0.00 2990000.00 0.00 2082000.00 3964000.00 9036000.00 -313000.00 0.00 -313000.00 -8000.00 0.00 -8000.00 0.00 -305000.00 0.00 0.00 0.00 0.00 -305000.00 -1006204000.00 -1006509000.00 0.00 0.00 139092000.00 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 13 February 2024 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have expressed an unmodified review conclusion. The limited review report has been filed with the stock exchanges and is available on the Company's website. These unaudited 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. (2) The shareholders of the Company approved a dividend of Rs.6.50 (i.e., @ 325 %) per equity share of Rs 2. each fully paid-up of the Company at the 54th Annual General Meeting of the Company held on 25th August 2023 and the same was paid on 29th August 2023. (3) 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. (4) During the current quarter, the Company has recognised deferred taxes relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. (5) Other expenses includes following : Particulars Quarter ended 31/12/2023 (Unaudited) Quarter ended 30/09/2023 (Unaudited) Quarter ended 31/12/2022 (Unaudited) Nine months ended 31/12/2023 (Unaudited) Nine months ended 31/12/2022 (Unaudited) Year ended 31/03/2023 (Audited) (a) Rates and taxes 14.04 14.54 13.90 44.55 40.82 55.13 (B) Security charges 13.62 14.25 9.52 41.65 28.73 39.86 (C) Fair value Loss / (gain) on financial instruments through Profit and Loss * (22.98) (13.35) 11.29 (70.42) - (3.37) (D) Capital (Gain)/Loss on redemption of current investments * (2.33) (21.43) (54.33) (23.76) (117.85) (117.85) * (Gain) included under other income Single segment 2023-04-01 2023-12-31 Unaudited Standalone 0.00 422212000.00 422212000.00 0.00 0.00 0.00 8991000.00 0.00 6244000.00 13328000.00 28563000.00 393649000.00 0.00 393649000.00 1170000.00 0.00 1170000.00 0.00 392479000.00 0.00 0.00 0.00 0.00 392479000.00 -4548043000.00 -4155564000.00 0.00 0.00 139092000.00 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Legal and professional fees 602000.00 Other expenses 3362000.00 Legal and professional fees 2835000.00 Other expenses 10493000.00 -1136184000.00 -5135550000.00 -129980000.00 -587507000.00