5004292026-01-012026-03-315004292026-03-315004292025-03-315004292025-04-012026-03-315004292026-01-012026-03-31in-capmkt:OtherExpenses1Member5004292025-04-012026-03-31in-capmkt:OtherExpenses1Member5004292026-03-31OtherNoncurrentFinancialAssetsDomain15004292026-03-31OtherNoncurrentAssetsDomain15004292026-03-31OtherCurrentFinancialAssetsDomain15004292026-03-31OtherCurrentAssetsDomain15004292026-03-31OtherCurrentFinancialLiabilitiesDomain15004292026-03-31OtherCurrentLiabilitiesDomain15004292026-01-012026-03-31in-capmkt:ReportableSegments1Member5004292025-04-012026-03-31in-capmkt:ReportableSegments1Member5004292026-01-012026-03-31in-capmkt:ReportableSegments1Member5004292025-04-012026-03-31in-capmkt:ReportableSegments1Member5004292026-01-012026-03-31in-capmkt:ReportableSegments1Member5004292026-03-31in-capmkt:ReportableSegments1Member5004292026-01-012026-03-31in-capmkt:ReportableSegments1Member5004292026-03-31in-capmkt:ReportableSegments1Member5004292026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004292025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004292026-01-012026-03-31RelatedPartyTransactionDomain15004292025-12-31RelatedPartyTransactionDomain15004292026-03-31RelatedPartyTransactionDomain15004292026-01-012026-03-31RelatedPartyTransactionDomain25004292025-12-31RelatedPartyTransactionDomain25004292026-03-31RelatedPartyTransactionDomain25004292026-01-012026-03-31RelatedPartyTransactionDomain35004292025-12-31RelatedPartyTransactionDomain35004292026-03-31RelatedPartyTransactionDomain35004292026-01-012026-03-31RelatedPartyTransactionDomain45004292025-12-31RelatedPartyTransactionDomain45004292026-03-31RelatedPartyTransactionDomain45004292026-01-012026-03-31RelatedPartyTransactionDomain55004292025-12-31RelatedPartyTransactionDomain55004292026-03-31RelatedPartyTransactionDomain55004292026-01-012026-03-31RelatedPartyTransactionDomain65004292025-12-31RelatedPartyTransactionDomain65004292026-03-31RelatedPartyTransactionDomain65004292026-01-012026-03-31RelatedPartyTransactionDomain75004292025-12-31RelatedPartyTransactionDomain75004292026-03-31RelatedPartyTransactionDomain75004292026-01-012026-03-31RelatedPartyTransactionDomain85004292025-12-31RelatedPartyTransactionDomain85004292026-03-31RelatedPartyTransactionDomain85004292026-01-012026-03-31RelatedPartyTransactionDomain95004292025-12-31RelatedPartyTransactionDomain95004292026-03-31RelatedPartyTransactionDomain95004292026-01-012026-03-31RelatedPartyTransactionDomain105004292025-12-31RelatedPartyTransactionDomain105004292026-03-31RelatedPartyTransactionDomain105004292026-01-012026-03-31RelatedPartyTransactionDomain115004292025-12-31RelatedPartyTransactionDomain115004292026-03-31RelatedPartyTransactionDomain115004292026-01-012026-03-31RelatedPartyTransactionDomain125004292025-12-31RelatedPartyTransactionDomain125004292026-03-31RelatedPartyTransactionDomain125004292026-01-012026-03-31RelatedPartyTransactionDomain135004292025-12-31RelatedPartyTransactionDomain135004292026-03-31RelatedPartyTransactionDomain135004292026-01-012026-03-31RelatedPartyTransactionDomain145004292025-12-31RelatedPartyTransactionDomain145004292026-03-31RelatedPartyTransactionDomain145004292026-01-012026-03-31RelatedPartyTransactionDomain155004292025-12-31RelatedPartyTransactionDomain155004292026-03-31RelatedPartyTransactionDomain155004292026-01-012026-03-31RelatedPartyTransactionDomain165004292025-12-31RelatedPartyTransactionDomain165004292026-03-31RelatedPartyTransactionDomain165004292026-01-012026-03-31RelatedPartyTransactionDomain175004292025-12-31RelatedPartyTransactionDomain175004292026-03-31RelatedPartyTransactionDomain175004292026-01-012026-03-31RelatedPartyTransactionDomain185004292025-12-31RelatedPartyTransactionDomain185004292026-03-31RelatedPartyTransactionDomain185004292026-01-012026-03-31RelatedPartyTransactionDomain195004292025-12-31RelatedPartyTransactionDomain195004292026-03-31RelatedPartyTransactionDomain195004292026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500429UNIENTERNOTLISTEDINE037A01022UNIPHOS ENTERPRISES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-20INRLakhsQuarterlyFourth quarterMulti segment2026-05-2715:45:002026-05-2717:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-06https://uelonline.com/policies/Policy-on-Related-Party-Transactions.pdffalsefalseNIL2026-01-012026-03-31UnauditedStandalone2614470004045000265492000025900200003597000017110007067000271377000-58850000-58850001144000011440000-70290000000-7029000-9050294000-90573230001390920002-0.1-0.100-0.1-0.1(1)The above audited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 27 May 2026 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. 3.50 per equity share (P.Y. Rs. 0.50 ), i.e, @ 175 % ( P.Y. @ 25 %) 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 2026 and 31 March 2025 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. <BR> <BR> Quarter ended Year ended <BR> Particulars 31 March 2026 (Unaudited) (Refer note 3) 31 December 2025 (Unaudited) 31 March 2025 (Unaudited) (Refer note 3) 31 March 2026 (Audited) 31 March 2025 (Audited) <BR> <BR> I Segment revenue <BR> Trading 2,614.47 - 7,290.28 3,200.27 11,151.13 <BR> Less: Inter segment revenue - - - - - <BR> Revenue from opratations 2,614.47 - 7,290.28 3,200.27 11,151.13 <BR> <BR> II Segment results <BR> Trading 20.15 - 42.50 25.95 80.22 <BR> Less : <BR> Finance cost - - - - 131.72 <BR> Depreciation 17.11 17.11 18.87 68.43 75.47 <BR> Unallocated expenditure / (Income) (net) 61.89 83.90 181.19 (2,125.01) (149.65) <BR> Profit before tax (58.85) (101.01) (157.56) 2,082.53 22.68 <BR> <BR> III Segment assets <BR> Trading 2,614.47 - - 2,614.47 - <BR> Unallocated 2,59,269.07 3,54,024.23 2,84,171.04 2,59,269.07 2,84,171.04 <BR> Total Assets 2,61,883.54 3,54,024.23 2,84,171.04 2,61,883.54 2,84,171.04 <BR> <BR> IV Segment liabilities <BR> Trading 2,591.60 - - 2,591.60 - <BR> Unallocated 14,614.71 18,773.76 10,006.14 14,614.71 10,006.14 <BR> Total Liabilities 17,206.31 18,773.76 10,006.14 17,206.31 10,006.14 <BR> <BR> <BR> (5) During the year, the Company has recognised deferred expense in current year and previous year amounting to Rs. 4,573.36 lakhs and Rs. 1,1968.00 lakhs relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. <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 9,80,000 (Previous year : 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 on 26 August, 2025, which was, then 0.12 % of paid-up share capital of UPL Limited, at a market price of Rs.723.05 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> 2025-04-012026-03-31AuditedStandalone32002700025229400057232100003170020000144540000684300025769000364068000208253000020825300011440000114400002071090000000207109000-3121103000-29139940001390920002228786320002.982.98002.982.98Other expenses7067000Other expenses257690000018165170000000023672774000001600023672790000227147000257164540000512540002614470001509550007297000036000470989000911000471900000261883540001390920002432863100024467723000244677230000000001439536000143953600000269238000269238000729700027653500045600000281095000172063100026188354000Other financial assets16000Income tax assets227147000Other current financial assets36000Other current assets911000Other financial liabilities7297000Other current liabilities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air valuation of investments-9465758000-9465758000Fair valuation of investments-2663767000-2663767000-415464000457336000-9050294000-3121103000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionDEPUTATION CHARGES10000000NIL425200004214000Uniphos 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 CHARGES10000000NIL332500024960001778000Uniphos enterpries limited******UNIPHOS INTERNATIONAL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionREIMBURSEMENT OF EXPENSES5000000NIL000Uniphos enterpries limited******PRASAD PARANJPE******Key Management PersonnelAny other transactionDIRECTOR FEESNIL20000000Uniphos enterpries limited******MEENA VED******Key Management PersonnelAny other transactionDIRECTOR FEESNIL20000000Uniphos enterpries limited******SURESH BALASUBRAMANIAM******Key Management PersonnelAny other transactionDIRECTOR FEESNIL17500000Uniphos enterpries limited******ADVNATA ENTERPRISES LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceAny other transactionREIMBURSEMENT OF EXPENSES1200000NIL4440002370000Uniphos enterpries limited******NERKA CHEMICALS PRIVATE LIMITED******PARENTAny other transactionSALE OF INVESTMENTSNIL000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceDividend receivedNIL000Uniphos enterpries limited******UPL LIMITED******Enterprises over which Key Management personnel and their relatives have significant influenceInvestmentNIL000Uniphos enterpries limited******K.M.THACKER******Key Management PersonnelRemunerationNIL332500000Uniphos enterpries limited******B.P.CHHEDA******Key Management PersonnelRemunerationNIL425200000Uniphos enterpries limited******Natural plant protection limited******Key Management PersonnelSale of goods or services6000000NIL000Uniphos enterpries limited******Ms. Shilpa P. Sagar******Key Management Personnel RELATIVEDividend paidNIL16500000Uniphos enterpries limited******Ms. Sandra R.Shroff******Key Management PersonnelDividend paidNIL400000Uniphos enterpries limited******Mr. Varun J.Shroff******Key Management Personnel RELATIVEDividend paidNIL100000Uniphos enterpries limited******Ms. Tania J.Shroff******Key Management Personnel RELATIVEDividend paidNIL000Uniphos enterpries limited******R SHROFF CONSULTANT PVT LTD******Enterprises over which Key Management personnel and their relatives have significant influenceDividend paidNIL50000016348000AuditedtrueBSR & CO. LLPtrue2028-07-31