Uniphos Enterprises Q2 Net Profit ₹2222 Lakh

Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Clean/Unmodified - Statutory Auditors M/s. B S R & Co. LLP carried out a Limited Review and expressed no modifications or qualifications.

Auditor’s Comment:

No adverse comments affecting earnings quality, internal controls, or going concern. Limited review concluded that nothing came to their attention causing belief that the financial results contain material misstatement.

Key Financial Highlights [INR Lakhs]:

Standalone Results:

Quarter ended 30 September 2026:

Revenue from Operations: Not specified (trading business showed no revenue in current quarter)
Other Income: ₹2,519.09 lakhs
Total Income: ₹2,519.09 lakhs
Expenses: ₹296.82 lakhs (Employee benefits: ₹229.60 lakhs, Depreciation: ₹15.65 lakhs, Other expenses: ₹51.57 lakhs)
Profit from operations before tax: ₹2,222.27 lakhs
Tax expense: Not specified
Net Profit for the period: ₹2,222.27 lakhs
Other Comprehensive Loss: ₹(10,072.15) lakhs
Total Comprehensive Loss for the period: ₹(7,849.88) lakhs
EPS: ₹3.19 (not annualized)

Quarter ended 30 June 2026:

Net Loss: ₹(118.97) lakhs
EPS: ₹(0.17)

Quarter ended 30 September 2025:

Net Profit: ₹2,316.00 lakhs
EPS: ₹3.33

Half year ended 30 September 2026:

Revenue from Operations: ₹585.80 lakhs
Other Income: ₹2,535.55 lakhs
Total Income: ₹3,054.95 lakhs
Expenses: ₹432.25 lakhs
Profit from operations before tax: ₹2,103.30 lakhs
Net Profit for the period: ₹2,103.30 lakhs
Other Comprehensive Loss: ₹(8,668.32) lakhs
Total Comprehensive Loss for the period: ₹(6,565.02) lakhs
EPS: ₹3.02

Half year ended 30 September 2025:

Net Profit: ₹2,242.39 lakhs
EPS: ₹3.22

Year ended 31 March 2026 (Audited):

Revenue from Operations: ₹3,200.27 lakhs
Other Income: ₹2,522.94 lakhs
Total Income: ₹5,723.21 lakhs
Expenses: ₹3,640.68 lakhs
Profit from operations before tax: ₹2,082.53 lakhs
Net Profit for the period: ₹2,071.09 lakhs
Other Comprehensive Loss: ₹(31,211.03) lakhs
Total Comprehensive Loss for the period: ₹(29,139.94) lakhs
EPS: ₹2.98

Financial Position as at 30 September 2026:

Paid-up equity share capital: ₹1,390.92 lakhs (Face value ₹2 per equity share)
Other Equity: ₹2,34,287.18 lakhs
Total Equity: ₹2,35,678.10 lakhs
Non-current Liabilities: ₹11,075.11 lakhs (Deferred tax liabilities)
Current Liabilities: ₹364.94 lakhs
Total Assets: ₹2,47,118.15 lakhs
Non-current Assets: ₹2,45,198.86 lakhs (Investment property: ₹18,134.14 lakhs, Investments: ₹2,24,739.17 lakhs)
Current Assets: ₹1,919.29 lakhs (Cash and Cash equivalents: ₹584.13 lakhs, Investments: ₹1,232.69 lakhs)

Cash Flow Highlights (Half year ended 30 September 2026):

Net cash flows used in operating activities: ₹(304.06) lakhs
Net cash flows from investing activities: ₹1,812.74 lakhs
Net cash flows used in financing activities: ₹2,434.10 lakhs (Dividend paid)
Net decrease in cash and cash equivalents: ₹925.42 lakhs

Segment-wise Performance:

The Company is engaged in trading business in India, which is considered its only business segment under Ind AS 108.

Half year ended 30 September 2026:

Segment Revenue (Trading): ₹585.80 lakhs
Segment Profit (Trading): ₹5.80 lakhs

Year ended 31 March 2026:

Segment Revenue (Trading): ₹3,200.27 lakhs
Segment Profit (Trading): ₹25.95 lakhs

Corporate Actions:

Dividend:

The Board had recommended dividend of ₹3.50 per equity share (P.Y. ₹0.50), i.e., @ 175% (P.Y. @ 25%) on equity shares of face value of ₹2 each for the financial year 2025-26
Approved by shareholders at the Annual General Meeting held on 7 August, 2026 and paid on same day
Dividend paid during half year ended 30 September 2026: ₹2,434.10 lakhs

Other Significant Information:

Entry into Real Estate Development Business:

The Board approved alteration of Object Clause of Memorandum of Association to incorporate real estate-related activities
Company owns land parcels with high development potential and proposes to develop/value-accretive options
New business will include development, redevelopment, project management, consultancy, property management, and allied activities
Will explore opportunities across various segments of real estate value chain

Appointment of Chief Executive Officer:

Mr. Girish Goenka appointed as Chief Executive Officer (CEO) effective 6th November 2026
He will be a Key Managerial Personnel
Profile: Seasoned professional with 25+ years leadership experience across real estate, infrastructure, manufacturing, and export sectors
Previous roles: Piramal Realty, R Retail Ventures (Warburg Pincus & Runwal JV), Godrej Properties Limited, Mahindra Lifespace Developers Limited
Qualifications: Certified Public Accountant (USA), Chartered Financial Analyst (CFA), MBA (Finance), M.Com, B.Com
Not related to any Director of the Company

Acquisition of Mrugal Properties Limited:

Approved acquisition of 100% equity share capital of Mrugal Properties Limited (unlisted public limited company)
Target Company CIN: U45201MH2006PLC164867, incorporated 23 September 2006
Not an operating entity at present
Related party transaction: Mr. Vikram R. Shroff (Promoter group) owns 100% stake in Target entity
Acquisition to be done at arms' length
Consideration: Cash payment of ₹3.71 per equity share (50,000 shares), total ₹1.86 lakhs
Expected completion by 31 March 2027
Purpose: To carry out project specific realty development activities in subsidiary

Proposed Additions to Memorandum of Association:

Detailed object clauses added for real estate development, property management, and infrastructure services including:

Development of townships, residential projects, commercial premises, hotels, resorts, hospitals, educational institutions
Property management, facility management, estate management services
Data centres, colocation facilities, cloud infrastructure, telecommunication and network infrastructure
Warehousing, logistics facilities, industrial parks, and associated utilities

Entities included/excluded in consolidation:

The Company has no subsidiary, joint venture or associate company. Therefore consolidated financial statements are not applicable.