UNIENTER2024-04-012024-06-30 UNIENTER2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member UNIENTER2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member UNIENTER2024-06-30 UNIENTER2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500429 UNIENTER NOTLISTED Uniphos Enterprises Limited Equity 2024-04-01 2025-03-31 2024-08-13 2024-08-05 INR Lakhs First quarter 15:00:00 16:25:00 2024-08-13 2024-08-13 Not applicable Single segment TRADING 2024-04-01 2024-06-30 Unaudited Standalone 30257000.00 7932000.00 38189000.00 0.00 29957000.00 0.00 2993000.00 0.00 1887000.00 4824000.00 39661000.00 -1472000.00 0.00 -1472000.00 0.00 0.00 0.00 0.00 -1472000.00 0.00 0.00 0.00 0.00 -1472000.00 4016055000.00 4014583000.00 0.00 0.00 139092000.00 2 -0.02 -0.02 0.00 0.00 -0.02 -0.02 (1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 13 August 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 Board in its meeting held on 28 May 2024, recommended dividend @ 285 % (P.Y. 325 %) on equity shares of face value of Rs. 2 each of the Company, i.e. Rs. 5.70 per equity share (P.Y. Rs. 6.50) , subject to the approval of shareholders at the ensuing Annual General Meeting. (3) The figures for the quarter ended 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and the year to date unaudited figures upto the third quarter of the financial year ended 31 March 2024. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit. (4) 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 hence there are no reportable segments (5) The Company has recognised deferred taxes relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. (6) Other expenses includes following : Quarter ended Year ended Particulars 30 June 2024 (Unaudited) 31 March 2024 (Unaudited) Refer Note 3 30 June 2023 (Unaudited) 31 March 2024 (Audited) (a) Rates and taxes 16.65 17.60 15.97 62.15 (b) Security charges 15.12 13.95 13.78 55.60 Legal and professional fees 1067000.00 Other expenses 3757000.00 FAIR VALUATION OF INVESTMENTS IN EQUITY 4534855000.00 4534855000.00 518800000.00 0.00