5004292025-01-012025-03-315004292025-03-315004292024-03-315004292024-04-012025-03-315004292025-01-012025-03-31in-capmkt:OtherExpenses1Member5004292024-04-012025-03-31in-capmkt:OtherExpenses1Member5004292025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004292024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004292025-01-012025-03-31RelatedPartyTransactionDomain15004292024-12-31RelatedPartyTransactionDomain15004292025-03-31RelatedPartyTransactionDomain15004292025-01-012025-03-31RelatedPartyTransactionDomain25004292024-12-31RelatedPartyTransactionDomain25004292025-03-31RelatedPartyTransactionDomain25004292025-01-012025-03-31RelatedPartyTransactionDomain35004292024-12-31RelatedPartyTransactionDomain35004292025-03-31RelatedPartyTransactionDomain35004292025-01-012025-03-31RelatedPartyTransactionDomain45004292024-12-31RelatedPartyTransactionDomain45004292025-03-31RelatedPartyTransactionDomain45004292025-01-012025-03-31RelatedPartyTransactionDomain55004292024-12-31RelatedPartyTransactionDomain55004292025-03-31RelatedPartyTransactionDomain55004292025-01-012025-03-31RelatedPartyTransactionDomain65004292024-12-31RelatedPartyTransactionDomain65004292025-03-31RelatedPartyTransactionDomain65004292025-01-012025-03-31RelatedPartyTransactionDomain75004292024-12-31RelatedPartyTransactionDomain75004292025-03-31RelatedPartyTransactionDomain75004292025-01-012025-03-31RelatedPartyTransactionDomain85004292024-12-31RelatedPartyTransactionDomain85004292025-03-31RelatedPartyTransactionDomain85004292025-01-012025-03-31RelatedPartyTransactionDomain95004292024-12-31RelatedPartyTransactionDomain95004292025-03-31RelatedPartyTransactionDomain95004292025-01-012025-03-31RelatedPartyTransactionDomain105004292024-12-31RelatedPartyTransactionDomain105004292025-03-31RelatedPartyTransactionDomain105004292025-01-012025-03-31RelatedPartyTransactionDomain115004292024-12-31RelatedPartyTransactionDomain115004292025-03-31RelatedPartyTransactionDomain115004292025-01-012025-03-31RelatedPartyTransactionDomain125004292024-12-31RelatedPartyTransactionDomain125004292025-03-31RelatedPartyTransactionDomain125004292025-01-012025-03-31RelatedPartyTransactionDomain135004292024-12-31RelatedPartyTransactionDomain135004292025-03-31RelatedPartyTransactionDomain135004292025-01-012025-03-31RelatedPartyTransactionDomain145004292024-12-31RelatedPartyTransactionDomain145004292025-03-31RelatedPartyTransactionDomain145004292025-01-012025-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500429UNIENTERNOTLISTEDINE037A01022UNIPHOS ENTERPRISES LIMITEDMain BoardEquity2024-04-012025-03-312025-05-282025-05-20INRLakhsQuarterlyFourth quarterSingle segmentTRADING2025-05-2817:00:002025-05-2819:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2023-02-14https://uelonline.com/policies/Policy-on-Related-Party-Transactions.pdffalsefalse.2025-01-012025-03-31UnauditedStandalone72902800020550007310830000724777000043480000188700015837000746849000-157660000-157660000000-157660000000-15766000537434100053585750001390920002-0.23-0.2300-0.23-0.230001)The above audited financial results of Uniphos Enterprises Limited (the Company) were reviewed by the audit committee on 28 May 2025 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have expressed an unmodified audit opinion. The audit report has been filed with the stock exchanges and is available on the Company's website. These audited 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. <BR> <BR> 2)The Board has recommended dividend of Rs. 0.50 per equity share (P.Y. Rs. 5.70 ), i.e, at the rate 25 % ( P.Y. at the rate 285 %) on equity shares of face value of Rs. 2 each of the Company, subject to the approval of shareholders at the ensuing Annual general meeting. <BR> <BR> 3)The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of the full financial year and year to date unaudited figures up to the third quarter for the respective years. Also, the figures up to the end of third quarter have only been reviewed and not subjected to audit. <BR> <BR> 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. <BR> <BR> 5) During the year, the Company has recognised deferred taxes amounting to Rs.11,968 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 percent due to change in tax rate on long term capital gain w.e.f. 23 July 2024 and at the rate of 20 percent on short term capital gain. <BR> <BR> 6) The Company does not have any subsidiary, joint venture or associate company. Therefore consolidated financial statements are not applicable to the Company. <BR> <BR> 7)Based on consent accorded by the shareholders at the AGM held on 20 September 2024, the Company inter se transferred 17,80,000 fully paid-up equity hares of face value of Rs. 2 each of UPL Limited to Nerka Chemicals Private Limited, part of the Promoter and Promoter Group, through block deal on NSE as under <BR> (a) In the previous quarter ended 31st December, 2024 <BR> 10,00,000 equity shares aggregating to then 0.12 percent of paid up share capital of UPL Limited at a market price of Rs. 504 per equity share, and <BR> <BR> (b) In the current quarter: <BR> 7,80,000 equity shares aggregating to then 0.09 percent of paid-up share capital of UPL Limited, at a market price of Rs. 641 per equity share. <BR> The gain on disposal of such investment has been transferred to retained earnings from Other Comprehensive Income (OCI) as per the applicable accounting standard and the accounting policies adopted by the Company. <BR> <BR> 8) The Company had subscribed and allotted 49,39,947 equity shares of face value Rs. 2 each of UPL Limited on rights basis. The rights issue offer price was Rs. 360 per equity share (Comprising Rs. 2 towards paid-up value and Rs. 358 towards premium). The amounts paid till now are as under <BR> (a) In the previous quarter ended 31 December 2024 <BR> Rs. 90 per equity share (Comprising Rs. 0.50 towards paid up value and Rs. 89.50 towards premium) was paid at the time of subscription. <BR> (b) In the current quarter <BR> Rs. 90 per equity share (Comprising Rs. 0.50 towards paid up value and Rs. 89.50 towards premium) was paid towards first call money. <BR> The balance amount of Rs. 180 per equity share (Comprising Rs. 1 towards paid-up value and Rs. 189 towards premium) shall be payable on one or more additional calls as when made by UPL Ltd.2024-04-012025-03-31AuditedStandalone111511300061183000117629600001107091000013660000131720007547000325580001174028000226800002268000-5150000-5150000278300000002783000705558200070583650001390920002272773980000.040.04000.040.04000OTHER EXPENSES15837000OTHER EXPENSES32558000001823360000000002615478700000500160002620480300002263070002825447000001053000012080300039894000061700016236700026700016263400000284171040001390920002727739800027416490000274164900000000000982200000009822000000072470007247000739400014641000377300000018414000001000614000284171040000048480000-1180000000-7724000033270000754700010003000002309000000000000002019200022460000-39519000-13172000-2149300017890000-27169000000000000000000000000000000395190002132700004668540005277000000000000040000000040000000003964110001317200000-4095830009094800009094800029855000120803000Fair valuation of financial instruments62700410006270041000Fair valuation of financial instruments82523820008252382000895700000119680000053743410007055582000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactiondeputation charges10000000NIL405400002424000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionreimbursement of expenses5000000NIL000Uniphos enterpries limited******UNIPHOS INTERNATIONAL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactiondeputation charges10000000NIL360600016230001630000Uniphos enterpries limited******UNIPHOS INTERNATIONAL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionreimbursement of expenses1000000NIL000Uniphos enterpries limited******PRADEEP GOYAL******Key Management PersonnelAny other transactionDIRECTOR FEES0NIL000Uniphos enterpries limited******SWATI MAYEKAR******Key Management PersonnelAny other transactionDIRECTOR FEES0NIL000Uniphos enterpries limited******PRASAD PARANJPE******Key Management PersonnelAny other transactionDIRECTOR FEES0NIL27500000Uniphos enterpries limited******MEENA VED******Key Management PersonnelAny other transactionDIRECTOR FEES0NIL17500000Uniphos enterpries limited******K.M.THACKER******Key Management PersonnelAny other transactionREMUNERATION0NIL360600000Uniphos enterpries limited******B.P.CHHEDA******Key Management PersonnelAny other transactionREMUNERATION0NIL405400000Uniphos enterpries limited******ADVNATA ENTERPRISES LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionreimbursement of expenses1200000NIL23100033900080000Uniphos enterpries limited******SURESH BALASUBRAMANIAM******Key Management PersonnelAny other transactionDIRECTOR FEES0NIL27500000Uniphos enterpries limited******NERKA CHEMICALS PRIVATE LIMITED******PARENTAny other transactionSALE OF INVESTMENT0NIL100398000000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceInvestment0NIL889190000001909446000AuditedtrueBSR & CO LLPtrue2025-07-31