UNIENTER2024-10-012024-12-31 UNIENTER2024-10-012024-12-31 UNIENTER2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member UNIENTER2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member UNIENTER2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member UNIENTER2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member UNIENTER2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500429 UNIENTER NOTLISTED Uniphos Enterprises Limited Equity 2024-04-01 2025-03-31 2025-02-13 2025-02-05 INR Lakhs Third quarter 15:30:00 16:10:00 2025-02-13 2025-02-13 Not applicable Single segment TRADING 2024-10-01 2024-12-31 Unaudited Standalone 51030000.00 4508000.00 55538000.00 0.00 50525000.00 0.00 3309000.00 11737000.00 1886000.00 7186000.00 74643000.00 -19105000.00 0.00 -19105000.00 -515000.00 0.00 -515000.00 0.00 -18590000.00 0.00 0.00 0.00 0.00 -18590000.00 -3701558000.00 -3720148000.00 0.00 0.00 139092000.00 2 -0.27 -0.27 0.00 0.00 -0.27 -0.27 0.00 0.00 0.00 1) The above standalone unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 13 February 2025 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.5.70 (i.e., @ 285 %) per equity share of Rs 2. each fully paid-up of the Company at the 55th Annual General Meeting of the Company held on 20 September 2024 and the same was paid on 24 September 2024 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 amounting to Rs.5,345 lakhs relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. Further, deferred tax is recognised at the rate of 12.5 % due to change in tax rate on long term capital gain w.e.f. 23 July 2024 and at the rate of 20 % on short term capital gain. 5) The Company does not have any subsidiary, joint venture or associate company. Therefore consolidated financial statements are not applicable to the Company. 6) During the quarter, based on consent granted by the shareholders at the AGM held on 20 September 2024, the Company has inter-se transferred 10,00,000 fully paid-up shares of face value of Rs.2 each of UPL Limited, aggregating to then 0.12 % of paid-up share capital of UPL Limited, to Nerka Chemicals Private Limited, part of the Promoter and Promoter Group, through block deal on NSE at a market price of Rs. 504 per equity share. The fair value changes on such investment have been accounted in Other comprehensive income as per the applicable accounting standard and the accounting policies adopted by the Company. 7) During the quarter, the Company has subscribed and allotted 49,39,947 equity shares of Face value Rs. 2 each of UPL Limited on right basis. The right issue offer price was Rs. 360 per equity share (Comprising Rs. 2 towards paid-up value and Rs. 358 towards premium) and Rs. 90 (Comprising Rs. 0.50 towards paid-up value and Rs. 89.50 towards premium) was payable at the time of subscription. Balance money is to be paid as per the calls to be made by UPL limited at future dates. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 386085000.00 59128000.00 445213000.00 0.00 382314000.00 0.00 9312000.00 13172000.00 5660000.00 16731000.00 427189000.00 18024000.00 0.00 18024000.00 -515000.00 0.00 -515000.00 0.00 18539000.00 0.00 0.00 0.00 0.00 18539000.00 1681241000.00 1699780000.00 0.00 0.00 139092000.00 2 0.27 0.27 0.00 0.00 0.27 0.27 0.00 0.00 0.00 Legal and Professional fees 2375000.00 Other Expenses 4811000.00 Legal and Professional fees 4367000.00 Other Expenses 12364000.00 -4236058000.00 1982341000.00 -534500000.00 301100000.00