UNIENTER2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member UNIENTER2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member UNIENTER2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member UNIENTER2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares UNIENTER 2021-04-01 2022-03-31 2022-02-01 INR Lakhs Third quarter Single segment Trading in Chemicals 2021-10-01 2021-12-31 Unaudited Standalone 12218000.00 8925000.00 21143000.00 0.00 12095000.00 0.00 2761000.00 0.00 82000.00 3306000.00 18244000.00 2899000.00 0.00 2899000.00 300000.00 0.00 300000.00 0.00 2599000.00 0.00 0.00 0.00 0.00 2599000.00 1303480000.00 1306079000.00 0.00 0.00 139092000.00 2 0.04 0.04 0.00 0.00 0.04 0.04 0.00 0.00 0.00 1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 7 February 2022 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 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. 3) 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. 4) Other expenses includes following : Particulars Quarter ended 31/12/2021 (Unaudited) Quarter ended 30/09/2021 (Unaudited) Quarter ended 31/12/2020 (Unaudited) Nine months ended 31/12/2021 (Unaudited) Nine months ended 31/12/2020 (Unaudited) Year ended 31/03/2021 (Audited) (a) Rates and taxes 10.87 12.25 10.10 37.57 31.63 56.33 (B) Security charges 10.77 9.18 6.94 30.58 19.80 26.96 (C) Fair value Loss / (gain) on financial instruments through Profit and Loss * 59.32 (54.63) 22.16 (27.92) (45.58) (75.77) (D) Capital (Gain)/Loss on redemption of current investments * (107.80) - (57.72) (107.80) (57.72) (57.72) * (Gain) included under other income Single segment 2021-04-01 2021-12-31 Unaudited Standalone 12218000.00 563661000.00 575879000.00 0.00 12095000.00 0.00 8477000.00 0.00 246000.00 11971000.00 32789000.00 543090000.00 0.00 543090000.00 -7827000.00 0.00 -7827000.00 0.00 550917000.00 0.00 0.00 0.00 0.00 550917000.00 3555924000.00 4106841000.00 0.00 0.00 139092000.00 2 7.92 7.92 0.00 0.00 7.92 7.92 0.00 0.00 0.00 Legal and Professional expenses 935000.00 Other expenses 2371000.00 Legal and Professional expenses 4074000.00 Other expenses 7897000.00