UNIENTER2026-04-012026-06-30UNIENTER2026-04-012026-06-30in-capmkt:OtherExpenses1MemberUNIENTER2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500429UNIENTERNOTLISTEDINE037A01022UNIPHOS ENTERPRISES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-122026-08-04INRLakhsQuarterlyFirst quarterSingle segmentTRADING2026-08-1217:15:002026-08-1218:30:00Not applicablefalsefalseNOT APPLICABLE2026-04-012026-06-30UnauditedStandalone016460001646000000503100001551000696100013543000-118970000-118970000000-118970000000-118970001403830001284860001390920002-0.17-0.1700-0.17-0.17000(1) The above unaudited financial results of Uniphos Enterprises Limited (“the Company”) were reviewed by the audit committee on 12 August 2026 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have expressed an unmodified review conclusion. The limited review report has been filed with the stock exchanges and is available on the Company's website. These unaudited 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 had 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 for the financial year 2025-26, which is approved by shareholders at the Annual general meeting held on 7 August, 2026 and is distributed in subsequent period <br /> <br /> (3)The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year and the year to date unaudited figures upto the third quarter of the financial year ended 31 March 2026. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit. <br /> <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 /> <br /> <br /> Quarter ended Year ended <br /> Particulars 30 June 2026 (Unaudited) 31 March 2026 (Unaudited) (Refer note 3) 30 June 2025 (Unaudited) 31 March 2026 (Audited) <br /> <br /> I Segment revenue <br /> Trading 2,614.47 585.80 3,200.27 <br /> Less: Inter segment revenue - - - - <br /> Revenue from operations - 2,614.47 585.80 3,200.27 <br /> <br /> II Segment results <br /> Trading 20.15 5.80 25.95 <br /> Less : <br /> Finance cost - - - - <br /> Depreciation 15.51 17.11 17.11 68.43 <br /> Unallocated expenditure / (Income) (net) 103.46 61.89 62.30 (2,125.01) <br /> (Loss) / Profit before tax (118.97) (58.85) (73.61) 2,082.53 <br /> <br /> III Segment assets <br /> Trading - 2,614.47 585.80 2,614.47 <br /> Unallocated 2,60,638.41 2,59,269.07 2,93,273.53 2,59,269.07 <br /> Total Assets 2,60,638.41 2,61,883.54 2,93,859.33 2,61,883.54 <br /> <br /> IV Segment liabilities <br /> Trading - 2,591.60 579.42 2,591.60 <br /> Unallocated 14,676.33 14,614.71 11,297.44 14,614.71 <br /> Total Liabilities 14,676.33 17,206.31 11,876.86 17,206.31 <br /> <br /> <br /> (5) During the quarter, the Company has recognised deferred taxes amounting to Rs. 97.35 lakhs relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes. <br /> <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 /> not applicablenot applicablenot applicableOther expenses6961000Fair valuation of OCI investments15011800015011800097350000140383000