UNITEDPOLY2023-07-012023-09-30 UNITEDPOLY2023-07-012023-09-30 UNITEDPOLY2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member UNITEDPOLY2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member UNITEDPOLY2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 UNITEDPOLY NOTLISTED United Polyfab Gujarat Limited Equity 2023-04-01 2024-03-31 2023-11-07 2023-11-01 INR Lakhs Half yearly 19:00:00 20:30:00 2023-11-07 2023-11-07 true Cash Flow Indirect Not applicable Single segment TEXTILE-YARN MANUFACTURER 2023-07-01 2023-09-30 Unaudited Standalone 2400851000.00 5226000.00 2406077000.00 2259303000.00 0.00 -39694000.00 23932000.00 21889000.00 31781000.00 83167000.00 2380378000.00 25699000.00 0.00 25699000.00 4697000.00 4582000.00 9279000.00 0.00 16420000.00 0.00 0.00 0.00 0.00 16420000.00 0.00 16420000.00 0.00 0.00 209516000.00 10 0.78 0.78 0.00 0.00 0.78 0.78 0.00 0.00 0.00 1.The above financial results have been reviewed by the Audit Committee in its meeting held on November 07, 2023 and approved by the Board of Directors in their meeting held on November 07, 2023. 2.The Statutory auditors of the company have carried out limited review of the financial results for the quarter and half year ended September 30, 2023. There are no qualifications in the report issued by the auditors. 3.The Company adopted Indian accounting Standards ( Ind AS ) from December 31, 2021 and accordingly these financial result have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 Interim Financial Reporting' prescribed under section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. Financial results for the quarter presented have been prepared in accordance with the recognition and measurement principles of Ind AS 34. 4.Earning per shares are calculated on weighted average of the share capital outstanding during the year. Quarterly EPS is not annualised. 5.Considering the nature of the Company's business and operations, as well as based on reviews performed by Chief operating decision maker regarding resource allocation and performance management, the Company has identified Textiles as reportable segment in accordance with the requirements of Ind AS 108 - Operating Segments 6.The Code on Social Security, 2020 (‘Code’), relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified. The Group will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. 7.The figures for the quarter ended September 30, 2023 is balancing figures between audited figures in respect of the full financial year and year to date figures up to the half year and quarter of the relevant financial year, which were subjected to limited review. 8.The company is primarily engaged in the business of yarn Manufacturing, information reported to and evaluated regularly by chief operating decision maker (CODM) for the purposes of resource allocation and assessing performance focuses on the business as a whole and accordingly, in the context of operating segment under the Indian Accounting standard 108, there is a single reportable segment. 9.Previous year's/ period's figures regrouped/ rearranged/ restated/ adjusted/ rectified wherever considered necessary and to give effect to the adjustments/ corrections with retrospective effect to rectify prior period errors and omissions in line with Ind AS - 8: Accounting Policies, Changes in Accounting Estimates and Errors . 10.Statement of Assets and Liabilities and cash flow statement as on 30th September 2023 is enclosed herewith. Single segment 2023-04-01 2023-09-30 Unaudited Standalone 4505472000.00 21844000.00 4527316000.00 4228554000.00 0.00 -71441000.00 44504000.00 45335000.00 64193000.00 151830000.00 4462975000.00 64341000.00 0.00 64341000.00 11328000.00 3661000.00 14989000.00 0.00 49352000.00 0.00 0.00 0.00 0.00 49352000.00 0.00 49352000.00 0.00 0.00 209516000.00 10 2.36 2.36 0.00 0.00 2.36 2.36 0.00 0.00 0.00 Other Expensest 83167000.00 Other Expensest 151830000.00 854860000.00 7514000.00 3613000.00 0.00 0.00 0.00 0.00 0.00 1000.00 0.00 0.00 205329000.00 205330000.00 1071317000.00 231134000.00 0.00 782954000.00 418000.00 46823000.00 31851000.00 1412000.00 863458000.00 0.00 46549000.00 1141141000.00 2212458000.00 209516000.00 476741000.00 686257000.00 686257000.00 732406000.00 0.00 0.00 732406000.00 4547000.00 45244000.00 0.00 0.00 782197000.00 379980000.00 295698000.00 46414000.00 722092000.00 1384000.00 15828000.00 4700000.00 0.00 744004000.00 1526201000.00 2212458000.00 40398000.00 -77241000.00 -68881000.00 0.00 17176000.00 0.00 0.00 -250591000.00 0.00 198587000.00 0.00 -1521000.00 0.00 64192000.00 0.00 8096000.00 0.00 4542000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -65243000.00 -902000.00 0.00 0.00 0.00 11328000.00 2000.00 -12228000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21698000.00 15313000.00 -1000.00 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 0.00 0.00 0.00 6384000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120199000.00 148663000.00 0.00 0.00 0.00 40399000.00 0.00 0.00 -68863000.00 -74707000.00 0.00 -74707000.00 75124000.00 417000.00