UCAL2024-07-012024-09-30 UCAL2024-07-012024-09-30 UCAL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member UCAL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member UCAL2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500464 UCAL NOTLISTED UCAL LIMITED Equity 2024-04-01 2025-03-31 2024-11-12 2024-10-29 INR Lakhs Half yearly 11:00:00 14:45:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Single segment Automotive 2024-07-01 2024-09-30 Unaudited Standalone 1544364000.00 10238000.00 1554602000.00 745893000.00 179751000.00 -15057000.00 217758000.00 61486000.00 53170000.00 238037000.00 1481038000.00 73564000.00 0.00 73564000.00 0.00 18860000.00 18860000.00 0.00 54704000.00 0.00 0.00 0.00 0.00 54704000.00 0.00 54704000.00 0.00 0.00 22114000.00 10 2.47 2.47 0.00 0.00 2.47 2.47 1 The above Unaudited Financial Results(Standalone and Consolidated) have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at the respective meetings held on November 12 , 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 (Standalone and Consolidated) 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,2023 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.(USA), (Previously Amtec Precision Products Inc.), a wholly owned subsidiary of Ucal Limited. Further, during the year 2019-20, the company provided for impairment amounting to Rs. 10,509 lakhs against investment in Ucal Holding Inc.(USA). The company is awaiting approval from RBI for the said write offs and impairment provision. 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), in respect of payments made during 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 June 26, 2023. 7 The company on 07-11-2024 has disposed of a property located at Gurugram consisting of land, building, furniture and fittings as the property remained idle since 2013. Adjustment, if any arising out of the said sale will be given effect to in the books of account for the quarter ending 31st December 2024. 8 Both long-term and short-term provisions include amounts set aside for gratuity and compensated absences as part of employee benefit obligations, these provisions are based on estimates. However, final adjustments will be made based on the actuarial valuation to be obtained by the end of the financial year 2024-25. 9 Figures for the previous periods have been regrouped, wherever necessary, to conform to the current period’s classification. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 2823042000.00 23778000.00 2846820000.00 1447651000.00 310695000.00 -78080000.00 418226000.00 126969000.00 108084000.00 427821000.00 2761366000.00 85454000.00 0.00 85454000.00 0.00 26220000.00 26220000.00 0.00 59235000.00 0.00 0.00 0.00 0.00 59235000.00 0.00 59235000.00 0.00 0.00 22114000.00 10 2.68 2.68 0.00 0.00 2.68 2.68 Other Expenses 238037000.00 Other Expenses 427821000.00 3286784000.00 286639000.00 0.00 0.00 182531000.00 0.00 0.00 0.00 1129257000.00 0.00 25015000.00 0.00 1154272000.00 93812000.00 226697000.00 5230734000.00 593138000.00 0.00 1016789000.00 75761000.00 17768000.00 70703000.00 0.00 1181020000.00 0.00 121380000.00 1895538000.00 0.00 0.00 7126272000.00 221136000.00 3379919000.00 3601055000.00 3601055000.00 705531000.00 0.00 200000.00 705731000.00 47448000.00 0.00 0.00 0.00 753179000.00 902158000.00 1623709000.00 183824000.00 2709691000.00 55637000.00 6710000.00 0.00 0.00 2772038000.00 0.00 0.00 3525217000.00 7126272000.00 126969000.00 -109751000.00 -254013000.00 0.00 -96729000.00 -19065000.00 0.00 0.00 0.00 349382000.00 0.00 13080000.00 0.00 108084000.00 0.00 0.00 4705000.00 0.00 -1425000.00 0.00 0.00 364000.00 0.00 -5529000.00 0.00 0.00 0.00 2315000.00 0.00 117660000.00 203114000.00 0.00 0.00 0.00 8543000.00 0.00 194571000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -82000.00 1349000.00 101013000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 364000.00 0.00 0.00 0.00 -99219000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 159700000.00 85814000.00 0.00 0.00 0.00 126969000.00 0.00 -100000.00 -53183000.00 42169000.00 0.00 42169000.00 33592000.00 75761000.00