Approval of unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026

UNIPARTS INDIA LTD. November 04, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street, Mumbai – 400 001 Bandra Kurla Complex Bandra (E), Mumbai – 400 051 Scrip Code: 543689 Symbol: UNIPARTS Sub : Outcome of the Board Meeting Dear Sir/Madam, In terms of Regulation 33 read with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e., November 04, 2026, have interalia approved the unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, duly recommended by the Audit Committee. The aforesaid financial results together with Limited Review Report issued by the Statutory Auditors, are enclosed and will also be available on the Company's website at https://www.unipartsgroup.com/home/quarterly_financial_results. The Board Meeting commenced at 06.00 p.m. (IST) and concluded at 06:19 p.m. (IST). We request you to take the above on record and disseminate the same on your website. Thanking You, Yours faithfully, For Uniparts India Limited Jatin Mahajan Head Legal, Company Secretary and Compliance Officer Encl: As above Regd. Office: Gripwel House, Block-5, LSC, C 6 & 7, Vasant Kunj, New Delhi-110 070, India Tel: +91 11 26137979 |Fax: +91 11 26133195 Corporate Office: 1st Floor, B 208, A1 & A2, Phase-II, Noida-201305, (U.P.), India Tel: +91 120 4581400 | Fax: +91 120 4581499 E-mail: info@unipartsgroup.com; website: www.unipartsgroup.com An ISO 9001:2008 & 14001:2004 Company CIN : L74899DL1994PLC061753 S.C. VARMA AND CO. Chartered Accountants P-11/12, LGF, South Extension, INDIA Part-11, New Delhi -110049, Tel.:41625248,46099767 email : scvarma@scvandco.com Independent Auditor's Limited Review Report on the Standalone Unaudited Financial Results of the Company for the Quarter and Half Year ended 301h September, 2026 pur·suant to the Regulation 33 of the SEBI (Listing Obligations and Disclosur·e Requirements) Regulations, 2015, as amended The Board of Directors of Uniparts India Limited Opinion 1. We have reviewed the accompanying statement of Standalone Unaudited Financial Results of Uniparts India Limited (the "Company") for the quru1er and half year ended 301 h September, 2026 ("Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBJ (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAf). A review of interim financial infonnation consists of making inquiries, primarily of the Company's personnel responsible for financial and acc.ounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Contd ..... 2 4. Based on our review conducted as stated in Paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBJ (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For S.C.Varma and Co. Chartered Accountants Firm Registration No: 000533N (S. . arma) Partner M. No.: 11450 UDIN: 26011450ZQBUPP2173 Place: New Delhi Date: 04.11.2026 Uniparts India Limited Regd Office: Grlpwel House. Block-S. Sector C 6 &7 Vasant Kunj New Delhi 110070 CIN L74B99DLI994PLC061753 Ph No +91120 45B 1400 Email: compllance.officer@unipartsgroup.com: Website: www.unipartsgroup.com Statement of Standalone Unaudited Financial Results For The Half Year Ended September 30, 2026 (~in Millions) Unaudited Audited Particular As at As at 30-09-2026 31-03-2026 ASSETS NON-CURRENT ASSETS Property. plant and equipment 1.258.77 1.291.19 Right-of-use assets 461.91 483.08 Capital work-In-progress 52.75 10.39 Other intangible assets 21.19 24.56 Intangible assets under development 97.25 55.94 Financial assets: Investments in subsidiaries 514.45 514.45 Other Investments 14.82 14.82 Loans 398.52 338.87 Other financial assets 49.29 49.31 Non-current tax assets (net) 52.48 84.33 Other non-current assets 246.01 59.60 Total non-current assets 3,167.414 2.926.54 CURRENT ASSETS Inventories 1,702.75 1,549.93 Financial assets : Investments 2,108.30 1,885.44 Trade receivables 1,239.50 1,115.05 Cash and cash equivalents 146.72 204.99 Other balances with banks 4.65 2.68 Loans 2.12 2.54 Other financial assets 0.50 1.08 Other current assets 393.32 293.95 Total current assets 5,597.86 5,055.66 Total assets 8,765.30 7,982.20 EQUITY AND LIABILITIES EQUITY Equity share capital 451.61 451.43 Other equity 5,535.78 5.054.65 5,987.39 5,506.08 LIABILITIES NON-CURRENT LIABILITIES Financial liabilities: Lease liabilities 204.71 219.97 Provisions 179.34 157.28 Deferred tax liabilities (net) 7.46 1.44 Other non-current liabilities 0.58 0.78 Total non-current liabilities 392.09 379.47 CURRENT LIABILITIES Financial liabilities : Borrowings 645.50 646.12 Lease liabilities 34.90 33.53 Derivative instruments 13.25 65.79 Trade payables due to: Micro enterprises and small enterprises 237.77 236.59 Other than micro enterprises and small enterprises 1,148.44 879.95 Other financial liabilities 1.71 1.43 Other current liabilities 248.38 178.91 Provisions 55.87 51.46 Current tax liabilites (net) 2.87 Total current liabilities 2,385.82 2,096.65 8,765.30 7,982.20 ~RAND ON BEHALF OF THE BOARD (Whole-time Director) (DiN: 0696559&) Unlparts India Limited Regd Office: Gripwel House, Block-S, Sector C 6 57 Vasant Kunj New Delhl110070 CIN L74899DL1994PLC061753 ~PAeTS Ph No +91120 458 1400 Email: compliance.officerounipartsgroup.com: Website: www.unipartsgroup.com Statement of Standalone Unaudited Financial Results For The Half Year Ended September 30. 2026 ( ~ in Millions) Quarter Ended Half Year Ended Year Ended Particular 30-09-2020 30-00-2020 30-09-2025 30-09-20215 30-09-2025 31-03-20215 Unaudited Unaudited Unaudited Unaudited Unaudited Audited INCOME Reuenue from operations 2,143.62 1,915.69 1.762.24 4,059.31 3,379.05 7.172.15 Other income 440.13 84.20 376.65 524.33 434.65 1,033.03 Total Income 2,583.75 1,999.89 2,138.89 4,583.64 3,813.70 8,205.18 EXPENSES Cost of materials consumed 921.97 799.62 741.32 1.721.59 1,464.12 2,954.36 Changes In inuentories of finished goods, stock- In-trade, work-In-progress and scrap (45.47) (45.85) (37.90) (91.32) (127.82) (80.21) Employee benefits expense 395.95 388.20 348.74 784.15 698.89 1,417.12 Finance costs 23.07 19.83 13.89 42.90 25.98 59.64 Depreciation and amortization expenses 60.4 [Showing first 8,000 characters — download PDF for full document]