Regulatory Query Response and Clarification
Date of Communication: June 25, 2026
Nature of Query: The National Stock Exchange (NSE) and BSE raised a query regarding unsigned auditor reports in both standalone and consolidated financial results submitted by the company.
Company's Clarification: Uma Exports explained that the audit report was digitally signed by the statutory auditor but the Digital Signature Certificate (DSC) was inadvertently removed during document merging for submission. The company provided the properly signed Audit Report dated May 30, 2026, confirming the date and time of digital signature execution (17:49:41 +05:30).
Financial Results Approval
Board Meeting Date: May 30, 2026 (5:00 PM - 7:30 PM)
Regulatory Compliance: The board approved audited financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Standalone Financial Results for FY2026:
- Revenue: ₹26,285.13 lakhs
- Total Expenditure: ₹26,177.26 lakhs
- Profit before tax: ₹107.87 lakhs
- Net profit after tax: ₹52.33 lakhs
- Earnings per share (Basic/Diluted): ₹0.15
- Paid-up equity share capital: ₹3,380.98 lakhs (Face value ₹10 per share)
Consolidated Financial Results for FY2026:
- Revenue from operations: ₹152,991.31 lakhs
- Other income: ₹1,208.52 lakhs
- Total income: ₹153,557.14 lakhs
- Total expenditure: ₹153,381.75 lakhs
- Net profit after tax: ₹349.98 lakhs
- Earnings per share (Basic/Diluted): ₹1.04
Auditor Opinion: Statutory auditors M/s. Mamta Jain & Associates issued unmodified audit opinions on both standalone and consolidated financial results.
Key Financial Metrics
Standalone Balance Sheet (as of March 31, 2026):
- Total assets: ₹35,862.77 lakhs
- Current assets: ₹27,846.91 lakhs (including inventories ₹8,355.19 lakhs)
- Non-current assets: ₹8,015.86 lakhs
- Equity: ₹17,422.22 lakhs
- Current liabilities: ₹18,385.98 lakhs (including short-term borrowings ₹13,052.41 lakhs)
Consolidated Balance Sheet (as of March 31, 2026):
- Total assets: ₹38,492.31 lakhs
- Current assets: ₹28,803.40 lakhs
- Non-current assets: ₹5,688.91 lakhs
- Total equity: ₹19,743.61 lakhs
- Current liabilities: ₹18,564.14 lakhs
Auditor Appointments
Internal Auditor: Appointed M/s. R Daga & Company, Chartered Accountants (FRN No. 328421E) as internal auditor for Financial Year 2026-27.
Statutory Auditor: Re-appointed M/s. Mamta Jain & Associates, Chartered Accountants (Firm Registration No.: 328746E) for a second term of five consecutive years from FY2026-2027 to 2030-2031, subject to shareholder approval.
Segment Information
The company has only one reportable segment - agri products - in accordance with Ind AS 108, both at standalone and group level.
Subsidiaries and Associates
Consolidated results include:
- UEL international FZE (Foreign Subsidiary)
- Graincomm Australia Pty Ltd. (Foreign Subsidiary)
- Pakhi Commercial Private Limited (Indian Subsidiary)
- Shivkrishna Vincom Private Limited (Indian Associates)
- Swastik Oil Refinery Pvt Ltd (Indian Subsidiary)