5436892025-10-012025-12-315436892025-04-012025-12-315436892025-10-012025-12-31in-capmkt:OtherExpenses1Member5436892025-04-012025-12-31in-capmkt:OtherExpenses1Member5436892025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436892025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436892025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15436892025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25436892025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss35436892025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15436892025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss25436892025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss35436892025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543689UNIPARTSNOTLISTEDINE244O01017UNIPARTS INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-02-02INRMillionsQuarterlyThird quarterSingle segmentLinkage Parts and Components for Off-Highway Vehicles2026-02-0915:45:002026-02-0916:26:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated281003000056930000286696000011430800000-229210000646820000270000001135000006893500002390540000476420000-34190000442230000117640000-86300001090100000333220000000033322000048000033370000033322000003337000000451350000107.387.37007.387.371. The above Consolidated unaudited financial results of the company were reviewed by the Audit committee and approved by the Board of Directors at their meeting held on February 09, 2026. The Statutory auditors have carried out Limited Review of the result for the nine months ended December 31 , 2025 and have issued an unmodified review report. <BR> 2. These Consolidated unaudited financial results for the quarter and nine month ended December 31, 2025 have been prepared in accordance with the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), notified under Section 133 of the Companies Act, 2013 and Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. <BR> 3. The Company operates primarily in the business of manufacturing of Linkage Parts and Components for Off-Highway Vehicles. Chief Operating Decision Maker (CODM) evaluates the company's performance, based on the analysis of the various performance indicators of the company. The Chief Operating Decision Maker (CODM) has decided that there is no reportable segment for the Company. <BR> 4. The Board of Directors at their meeting held on 9th February 2026, approved a 2nd interim dividend of Rs 7.00/- per equity share of the face value of Rs. 10/- each aggregating to Rs 315.94 millions for the FY 2025-26 to the eligible members of the Company whose names appeared in the Register of Members as on 16th February 2026 ('Record Date'). <BR> 5. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (“Labour Codes”) which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. <BR> The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 34.19 million. <BR> Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Group has presented this incremental amount as “Impact of Labour Codes” under “Exceptional Item” in the unaudited financials result for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> 6. On 27th December, 2025, a fire incident occurred at one of the plants located at Ludhiana, Punjab, which resulted in damage to building, plant, equipment, and inventory. The damage to building, plant, equipment and inventory is adequately covered under an existing insurance policy and the claim process has been initiated. The Insurance company has appointed surveyor to assess the loss & claim arising out of the fire incidence. <BR> 7. The figures for the corresponding previous periods /year have been regrouped/rearranged/reclassified wherever necessary to make them comparable.2025-04-012025-12-31UnauditedConsolidated8314780000170960000848574000030872400000-385990000190246000071900000334500000204759000070577000001428040000-341900001393850000326590000-44500003221400000107171000000001071710000-58600000101311000010717100000101311000004513500001023.7423.730023.7423.73Other Expenses689350000Other Expenses2047590000Re-measurement gains / (losses) of defined benefit plans24000002400000Re-measurement gains / (losses) of defined benefit plans-7010000-7010000620000-1760000Effective portion of cash flow hedge23220000Exchange differences in translating the financial statements of foreign operations-18580000Net gain on FVTOCI debt instruments-1200004520000Effective portion of cash flow hedge-51750000Exchange differences in translating the financial statements of foreign operations-11800000Net gain on FVTOCI debt instruments-3770000-673200005820000-13970000480000-58600000UnauditedtrueS C Varma and Cotrue2026-06-30