UCAL2023-10-012023-12-31 UCAL2023-10-012023-12-31 UCAL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member UCAL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member UCAL2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500464 UCAL NOTLISTED UCAL LIMITED Equity 2023-04-01 2024-03-31 2024-02-14 2024-01-31 INR Lakhs Third quarter 11:00:00 13:45:00 2024-02-14 2024-02-14 Not applicable Single segment AUTO COMPONENTS 2023-10-01 2023-12-31 Unaudited Consolidated 1872947000.00 40993000.00 1913940000.00 845979000.00 161033000.00 -52408000.00 459640000.00 48519000.00 100079000.00 344237000.00 1907080000.00 6860000.00 0.00 6860000.00 9022000.00 6556000.00 15578000.00 0.00 -8718000.00 0.00 0.00 0.00 0.00 -8718000.00 838000.00 -7880000.00 0.00 0.00 0.00 0.00 22114000.00 10 -0.39 -0.39 0.00 0.00 -0.39 -0.39 1.The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on 14th February 2024. 2.The company operates only in one segment, i.e., Automotive Components. As such reporting is done on single segment basis. 3.The above Unaudited financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (IndAS) as notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended by (Indian Accounting Standards)(Amendment) Rules,2022 as specified under section 133 of Companies Act, 2013. 4.During the year 2017-18, the company wrote off Rs. 2,854.06 Lakhs of Trade Receivables and Rs.12,337.79 Lakhs of loan receivable from Ucal Holding Inc., (Previously Amtec Precision Products Inc.. The company is awaiting approval from RBI for the said write off. 5.Interest payable in accordance with Section 15 of the MSMED Act, 2006 (and rules made thereunder as amended), to the vendors for outstanding balances remaining unpaid beyond the stipulated period, has been computed based on the MSME list provided by the Company. However, we were unable to ascertain any potential interest obligations owed to micro and small enterprises as per Section 15 of the MSMED Act, 2006 (and rules made thereunder as amended), for payments made druring the year that exceeded the stipulated period. 6.The name of the Company has changed from UCAL Fuel Systems Limited to UCAL LIMITED with the approval of the Registrar of Companies, Chennai with effect from 26th June 2023. 7.Figures for the previous periods have been regrouped, wherever necessary, to conform to the current period’s classification Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 5460883000.00 81469000.00 5542352000.00 2382150000.00 411576000.00 -41076000.00 1307373000.00 181750000.00 288775000.00 1055221000.00 5585767000.00 -43416000.00 0.00 -43416000.00 23302000.00 5347000.00 28649000.00 0.00 -72065000.00 0.00 0.00 0.00 0.00 -72065000.00 35542000.00 -36523000.00 0.00 0.00 0.00 0.00 22114000.00 10 -3.26 -3.26 0.00 0.00 -3.26 -3.26 Other Expenses 344237000.00 Other Expenses 1055221000.00