UNIENTER2023-04-012023-06-30 UNIENTER2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member UNIENTER2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member UNIENTER2023-06-30 UNIENTER2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500429 UNIENTER NOTLISTED Uniphos Enterprises Limited Equity 2023-04-01 2024-03-31 2023-08-09 2023-07-28 INR Lakhs First quarter 15:00:00 15:50:00 2023-08-09 2023-08-09 Not applicable Single segment trading in chemicals 2023-04-01 2023-06-30 Unaudited Standalone 0.00 9082000.00 9082000.00 0.00 0.00 0.00 2996000.00 0.00 2081000.00 4848000.00 9925000.00 -843000.00 0.00 -843000.00 0.00 0.00 0.00 0.00 -843000.00 0.00 0.00 0.00 0.00 -843000.00 -1056952000.00 -1057795000.00 0.00 0.00 139092000.00 2 -0.01 -0.01 0.00 0.00 -0.01 -0.01 (1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 9 August 2023 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 26 May 2023, recommended dividend @ 325 % on equity shares of face value of Rs. 2 each of the Company (i.e., Rs. 6.50/- per equity share), subject to the approval of shareholders at the ensuing Annual General Meeting. (3) The figures for the quarter ended 31 March 2023 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 2023. 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 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. (6) Other expenses includes following : Quarter ended Year ended Particulars 30 June 2023 (Unaudited) 31 March 2023 (Audited) Refer Note 3 30 June 2022 (Unaudited) 31 March 2023 (Audited) (a) Rates and taxes 15.97 14.31 12.60 55.13 (b) Security charges 13.78 11.13 9.93 39.86 (c) Fair value Loss / (gain) on financial instruments through Profit and Loss * (34.09) (3.37) (36.97) (3.37) (d) Capital (Gain)/Loss on redemption of current investments * - - - (117.85) * (Gain) included under other income Legal and professionla fees 1182000.00 Other expenses 3666000.00 Fair valuation of investments -1193487000.00 -1193487000.00 -136535000.00 0.00