Uniworth International Limited disclosed its unaudited financial results for the quarter and half-year ended September 30, 2026, pursuant to Regulation 33 and Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board meeting was held on November 13, 2026, from 12:30 PM to 2:45 PM.

Financial Performance (Standalone)

  • Q2 FY27 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(39.74) lakh; EPS: ₹(0.27)
  • Q2 FY26 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(39.45) lakh; EPS: ₹(0.26)
  • H1 FY27 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(79.14) lakh; EPS: ₹(0.53)
  • H1 FY26 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(78.26) lakh; EPS: ₹(0.53)

Financial Performance (Consolidated)

  • Q2 FY27 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(40.01) lakh; EPS: ₹(0.27)
  • Q2 FY26 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(39.46) lakh; EPS: ₹(0.26)
  • H1 FY27 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(79.66) lakh; EPS: ₹(0.53)
  • H1 FY26 (Unaudited): Revenue from operations: ₹0.00; Net Loss: ₹(78.27) lakh; EPS: ₹(0.53)

Key Financial Metrics

  • Finance Cost: ₹76.49 lakh for H1 FY27 (both standalone and consolidated)
  • Employee Benefit Expenses: ₹1.02 lakh for H1 FY27 (consolidated)
  • Equity Share Capital: ₹1,490.00 lakh (unchanged)
  • Other Equity: Negative ₹(13,594.24) lakh (standalone as of Sept 2026)

Auditor Qualifications

Khandelwal Ray & Co issued a limited review report with the following observations:

  • No provisions made for long-outstanding receivables and assets totaling ₹3,300.88 lakh:
  • Trade Receivable: ₹3,010.57 lakh
  • Loan to Body Corporate: ₹0.41 lakh
  • Other Non-Current Assets: ₹2.83 lakh
  • Other Financial Assets: ₹227.73 lakh
  • TDS Receivable: ₹13.95 lakh
  • Miscellaneous Advance: ₹53.39 lakh
  • Investment in non-functional body corporate: ₹5.12 lakh
  • No interest provision made for borrowings from Punjab National Bank, Indusind Bank, and HSBC Bank
  • Interest provision on borrowings from Centurion Bank and Punjab & Sind Bank made under simple interest method
  • Impact of compound interest/penal charges could not be ascertained
  • Company has not recognized Deferred Tax Assets (Net) due to consistent losses

Operational Status

  • Company's business activities have been suspended since long
  • Total number of employees is less than threshold required for new Labour Codes effective from November 21, 2025
  • Company has applied to RBI for extension/set off of overdue bills and sale of certain investments

Subsidiary Information

  • Uniworth Biotech Limited (98.60% holding) contributed net loss of ₹0.53 lakh for Q2 FY27
  • Subsidiary's financial results were not reviewed by its auditors and were provided by management
  • Subsidiary results are not material to the company

Cash Flow (Standalone)

  • Operating Activities: ₹76.29 lakh (H1 FY27)
  • Financing Activities: ₹(76.49) lakh (interest expense)
  • Net decrease in cash: ₹(0.20) lakh

Balance Sheet Highlights (Standalone as of Sept 30, 2026)

  • Total Assets: ₹4,098.27 lakh
  • Current Assets: ₹3,320.12 lakh (primarily trade receivables ₹3,010.57 lakh)
  • Total Liabilities: ₹16,202.93 lakh
  • Borrowings: ₹3,494.85 lakh (current)
  • Other Financial Liabilities: ₹10,476.64 lakh (current)