Key Financial Figures - Standalone Results

For Quarter Ended March 31, 2026:

  • Revenue from operations: ₹1,956.25 million
  • Other income: ₹259.15 million
  • Total income: ₹2,215.40 million
  • Net profit before exceptional items and tax: ₹475.34 million
  • Exceptional items (Labour Code impact): ₹28.05 million
  • Net profit after tax: ₹413.29 million
  • Basic EPS: ₹16.92 (not annualized)
  • Diluted EPS: ₹16.89 (not annualized)

For Financial Year Ended March 31, 2026:

  • Revenue from operations: ₹7,172.15 million
  • Other income: ₹1,033.03 million
  • Total income: ₹8,205.18 million
  • Net profit before exceptional items and tax: ₹1,761.43 million
  • Exceptional items (Labour Code impact): ₹28.05 million
  • Net profit after tax: ₹1,502.26 million
  • Basic EPS: ₹33.28
  • Diluted EPS: ₹33.25

Balance Sheet Position (as of March 31, 2026):

  • Total assets: ₹7,982.20 million
  • Equity share capital: ₹451.43 million
  • Other equity: ₹5,054.65 million
  • Total equity: ₹5,506.08 million
  • Current assets: ₹5,055.66 million
  • Current liabilities: ₹2,096.65 million

Key Financial Figures - Consolidated Results

For Quarter Ended March 31, 2026:

  • Revenue from operations: ₹3,394.34 million
  • Other income: ₹118.80 million
  • Total income: ₹3,513.14 million
  • Net profit before exceptional items and tax: ₹662.56 million
  • Exceptional items (Labour Code impact): ₹34.19 million
  • Net profit after tax: ₹511.45 million
  • Basic EPS: ₹11.33 (not annualized)
  • Diluted EPS: ₹11.31 (not annualized)

For Financial Year Ended March 31, 2026:

  • Revenue from operations: ₹12,880.01 million
  • Other income: ₹410.00 million
  • Total income: ₹13,290.01 million
  • Net profit before exceptional items and tax: ₹2,090.60 million
  • Exceptional items (Labour Code impact): ₹34.19 million
  • Net profit after tax: ₹1,583.16 million
  • Basic EPS: ₹35.07
  • Diluted EPS: ₹35.04

Balance Sheet Position (as of March 31, 2026):

  • Total assets: ₹12,548.78 million
  • Equity share capital: ₹451.43 million
  • Other equity: ₹8,252.96 million
  • Total equity: ₹8,704.39 million
  • Current assets: ₹8,680.59 million
  • Current liabilities: ₹2,817.12 million

Exceptional Items

The Company recognized an exceptional item of ₹28.05 million (standalone) and ₹34.19 million (consolidated) due to the impact of the New Labour Codes which became effective from November 21, 2025. This represents incremental liability arising from reassessment of employee benefit obligations under the revised definition of "wages."

Fire Incident Disclosure

On December 27, 2025, a fire incident occurred at one of the plants located at Ludhiana, Punjab, resulting in damage to building, plant, equipment, and inventory. The damage is adequately covered under an existing insurance policy, and the claim process has been initiated. During FY26, the company received and adjusted an adhoc amount of ₹30 million against the insurance claim receivable.

Subsidiaries Included in Consolidated Results

The consolidated results include the following entities:

  • Wholly Owned Subsidiaries: Uniparts India GmbH, Uniparts USA Limited
  • Step-down Subsidiary: Uniparts Olsen Inc. (held through Uniparts USA Limited)
  • Other subsidiaries: Gripwel Fasteners Private Limited, Gripwel Conag Private Limited

Business Operations

The Company operates primarily in the business of manufacturing Linkage Parts and Components for Off-Highway Vehicles.