5004292022-04-012022-06-305004292022-04-012022-06-30in-bse-fin:OtherExpenses1Member5004292022-04-012022-06-30in-bse-fin:OtherExpenses2Member5004292022-04-012022-06-30

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

500429

UNIENTER

NOTLISTED

INE037A10102

UNIPHOS ENTERPRISES LIMITED

Equity

2022-04-01

2023-03-31

2022-08-12

2022-08-04

INR

Lakhs

First quarter

Single segment

TRADING

2022-08-12

14:30:00

2022-08-12

15:25:00

Not applicable

2022-04-01

2022-06-30

Unaudited

Standalone

7879000

2900000

78000

3623000

6601000

1278000

-4821001000

-4819723000

139092000

0.02

(1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 12 August 2022 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have exressed 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 24 May 2022, recommended dividend @ 282.50 % on equity shares of face value of Rs. 2 each of the Company (i.e., Rs. 5.65/- per equity share), subject to the approval of shareholders at the ensuing Annual General Meeting. (3) The figures for the quarter ended 31 March 2022 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 2022. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit. (4) The Company is enganged 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. (5) 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. Other expenses includes following : Quarter ended Year ended Particulars 30 June 2022 (Unaudited) 31 March 2022 (Audited) Refer Note 3 30 June 2021 (Unaudited) 31 March 2022 (Audited) (a) Rates and taxes 12.6 18.83 14.45 56.40 (b) Security charges 9.93 9.92 10.63 40.50 (c) Fair value Loss / (gain) on financial instruments through Profit and Loss * (36.97) (65.00) (32.61) (92.92) (d) Capital (Gain)/Loss on redemption of current investments * - 32.22 - (75.58) * (Gain) included under other income

Legal and professional expenses

798000

Other expenses

2825000

Fair valuation of investment in equity shares

-5443801000

-622800000