5436892026-01-012026-03-315436892026-03-315436892025-03-315436892025-04-012026-03-315436892026-01-012026-03-31in-capmkt:OtherExpenses1Member5436892025-04-012026-03-31in-capmkt:OtherExpenses1Member5436892026-03-31OtherNoncurrentFinancialAssetsDomain15436892026-03-31OtherNoncurrentFinancialAssetsDomain25436892026-03-31OtherNoncurrentAssetsDomain15436892026-03-31OtherNoncurrentAssetsDomain25436892026-03-31OtherCurrentFinancialAssetsDomain15436892026-03-31OtherCurrentAssetsDomain15436892026-03-31OtherCurrentAssetsDomain25436892026-03-31OtherCurrentAssetsDomain35436892026-03-31OtherCurrentAssetsDomain45436892026-03-31OtherCurrentAssetsDomain55436892026-03-31OtherCurrentAssetsDomain65436892026-03-31OtherNoncurrentFinancialLiabilitiesDomain15436892026-03-31OtherNoncurrentLiabilitiesDomain15436892026-03-31OtherCurrentFinancialLiabilitiesDomain15436892026-03-31OtherCurrentFinancialLiabilitiesDomain25436892026-03-31OtherCurrentFinancialLiabilitiesDomain35436892026-03-31OtherCurrentLiabilitiesDomain15436892026-03-31OtherCurrentLiabilitiesDomain25436892026-03-31OtherCurrentLiabilitiesDomain35436892026-03-31OtherCurrentLiabilitiesDomain45436892026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436892025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436892026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15436892026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25436892026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss35436892025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15436892025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25436892025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss35436892026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares543689UNIPARTSNOTLISTEDINE244O01017UNIPARTS INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-18INRMillionsQuarterlyFourth quarterSingle segmentLinkage Parts and Components for Off-Highway Vehicles2026-05-2518:20:002026-05-2519:20:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated338925000050900003394340000115897000003611000065610000032550000118380000729670000273178000066256000006625600001374400001367000015111000005114500000000511450000-8940000502510000511450000050251000004514300001011.3311.310011.3311.31Notes to the Consolidated Audited Financial Results for the Quarter and Year Ended March 31 2026 <BR> 1 The above Consolidated audited financial results of the company were reviewed by the Audit committee and approved by the board of directors at their meeting held on May 25 2026 The Statutory auditors have issued the audit report of the result for the year ended March 31 2026 and have issued an unmodified opinion on the above results <BR> 2 These Consolidated audited financial results for the quarter and year ended March 31 2026 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 Pursuant to the notification issued by the Ministry of Labour and Employment multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the New Labour Codes which became effective from November 21 2025 The Group has reassessed its employee benefit obligations in accordance with the revised definition of -Wages- Considering that this impact is driven by a regulatory change and is non-recurring in nature, accordingly an incremental liability of Rupees 34.19 Mn has been recognised as an Exceptional Item <BR> 5 On 27 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 During the financial year ended 31 March 2026 the company has received and adjusted an adhoc amount of Rupees 30 Mn against the insurance claim receivable <BR> 6 The figures for the corresponding previous periods year have been regrouped rearranged reclassified wherever necessary to make them comparable <BR> 2025-04-012026-03-31AuditedConsolidated117040300001760500001188008000042462100000-3498800002558560000104450000452880000277726000097894800002090600000-34190000205641000046403000092200004732500000158316000000001583160000-675400001515620000158316000001515620000045134000010825296000035.0735.040035.0735.04Other Expenses729670000Other Expenses2777260000280857000033330000069437000027830000559400000020900000007093000091830000156320000386819000043007600002029450000141251000046947000031800003010000108000039187000008000000453130000868059000000125487800004514300008252960000870439000008704390000850700000005005600005856300001996200002311200001040000986000010272700008365000002622100001092070000135428000021695000024077300003180900006461000026270000420000281712000000384439000012548780000Security deposits70830000Deposits with original maturity of more than twelve months100000Non-current tax assets (net)85340000Capital Advances70980000Interest accrued but not due1080000Advance to supplier17500000Balance with tax authorities296200000Government grant - export incentives receivable27560000Prepaid expenses96480000Advance payments, other recoverable in cash or in kind-or for value to be received7430000Insurance claim receivable7960000Lease Liability500560000Deferred rent9860000Lease liability124750000Derivative instruments90770000Unpaid dividend1430000Trade deposits and advances12330000Provision for expenses119420000Employee benefits payable153500000Statutory dues payable3284000083890000-442830000-2985900000-113290000-21000000-3170000164000004434100000582200008600004528800000145600003435000085000002620000096440000173500003520000000-2730000-408200000126960000218337000000044698000001736390000000-362760000000042630000243730000000576200000000000000000096440000002004800000032400000000093230000011586000017038100008389000000-180709000012978000012230000142010000330640000472650000Re-measurement gains / (losses) of defined benefit plans38000003800000Re-measurement gains / (losses) of defined benefit plans-3210000-3210000960000-800000Effective portion of cash flow hedge-32520000Exchange differences in translating the financial statements of foreign operations12600000Net gain on FVTOCI debt instruments-60000-19980000Effective portion of cash flow hedge-84270000Exchange differences in translating the financial statements of foreign operations800000Net gain on FVTOCI debt instruments-3830000-87300000-8200000-22170000-8940000-67540000AuditedtrueS C Varma and Cotrue2026-06-30