Board has approved the unaudited financial results for the quarter ended June 30, 2026

Uniphos Enterprises Limited CIN: L24219GJ1969PLC001588 12th August, 2026 The Corporate Relationship Department Listing Department BSE Limited National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, Exchange Plaza, C/1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (East) MUMBAI - 400 001 MUMBAI 400 051 SECURITY ID - 500429 SYMBOL: UNIENTER Sir/Madam, SUB.: UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE, 2026 We wish to inform you that at the meeting of the Board of Directors (“Board”) of the Company held today i.e., on Wednesday, 12th August, 2026, the Board has considered and approved the unaudited Financial Results of the Company for the quarter ended 30th June, 2026. The said unaudited Financial Results were reviewed by the Audit Committee and thereafter approved by the Board. M/s. B S R & Co. LLP, Chartered Accountants, the Statutory Auditors of the Company have carried out a “Limited Review” of the unaudited Financial Results for the quarter ended 30th June, 2026. Pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith a copy of the unaudited Financial Results for the quarter ended 30th June, 2026 along with Limited Review Report issued by M/s. B S R & Co. LLP, Chartered Accountants, Statutory Auditors of the Company. The Board Meeting commenced at 5:15 p.m. and concluded at 6:30 p.m. We request you to take the same on your record. Thanking you, Yours faithfully, for UNIPHOS ENTERPRISES LIMITED Amit Jain Company Secretary and Compliance Officer ICSI Membership no. ACS 37744 Encl: As above Uniphos House, Madhu Park, 11th Road, Khar (W), Mumbai 400 052, India. P +91 22 7152 8000 F +91 22 26041010 www.uelonline.com Regd. Office: 11, GIDC, Vapi 396 195, Dist. Valsad, Gujarat, India. P +91 260 2432716 Email: uel.investors@upl-ltd.com 14th Floor, Central B Wing and North C Wing BS R & Co. LLP Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai - 400 063, India Te~phone:+91 (22)62571000 Fax:+91 (22)62571010 Limited Review Report on unaudited financial results of Uniphos Enterprises Limited for the quarter ended 30 June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Uniphos Enterprises Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Uniphos Enterprises Limited (hereinafter referred to as "the Company") for the quarter ended 30 June 2026 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a report on the Statement 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. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting 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 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. 4. Attention is drawn to the fact that the figures for the three months ended 31 March 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of the third quarter of previous financial year had only been reviewed and not subjected to audit. 5. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement own in the aforesaid Indian Accounting Standard and other accounting principles d in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it Registered Office: BS R & Co. (a partnership firm with Registration No. BA61223) converted into BS R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai -400063 Page 1 of 2 BS R & Co. LLP Limited Review Report (Continued) Uniphos Enterprises Limited contains any material misstatement. For B S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 MUMBAI Membership No.: 12 August 2026 UDIN:26105003VBPUKV2892 Page 2 of 2 Uniphos Enterprises Limited CIN: L24219GJ1969PLC001588 Regd. Off: 11, G. I. D. C., Vapi, Dist.Valsad -396195, Gujarat. ( INR Lakhs) Statement of unaudited financial results for the quarter ended 30 June 2026 Quarter ended Year ended Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Audited) (Refer note 3) 1 Revenue from operations - 2,614.47 585.80 3,200.27 2 Other Income 16.46 40.45 26.58 2,522.94 3 Total Income 16.46 2,654.92 612.38 5,723.21 4 Expenses (a) Cost of materials consumed - - (b) Purchase of stock-in-trade - 2,590.02 580.00 3,170.02 (c) Changes in inventories of finished - - - - goods, work-in -progress and stock-in trade (d) Employee benefits expense 50.31 35.97 34.71 144.54 (e) Finance costs - - - - (t) Depreciation and amortisation 15.51 17.11 17.11 68.43 expenses (g) Other expenses 69.61 70.67 54.17 257.69 Total expenses 135.43 2,713.77 685.99 3,640.68 5 (Loss)/Profit from operations before (118.97) (58.85) (73.61) 2,082.53 tax (3-4) 6 Tax expense (a) Current tax - - - - (b) Deferred tax - - - - ( c) Prior period tax - 11.44 - 11.44 7 Net (Loss)/Profit for the period (5-6) (118.97) (70.29) (73.61) 2,071.09 8 Other Comprehensive income /(Loss) 1,403.83 (90,502.94) 7,891.17 (31,211.03) Items not to be reclassified to profit 1,501.18 (94,657.58) 9,187.17 (26,637.67) and loss Income tax relating to items not to be (97.35) 4,154.64 (1,296.00) (4,573.36) reclassified to profit and loss (Refer note 5) 9 Total comprehensive income/ (Loss) 1,284.86 (90,573.23) 7,817.56 (29,139.94) for the period (7+8) 10 Paid-up equity share capital (Face value - 1,390.92 1,390.92 1,390.92 1,390.92 Rs. 2 per Equity share) 11 Other equity 2,43,286.31 12 Earnings Per Share ~Js. 2/-,e ac h) (not annualised) : -~~~f~diluted (0.17) (0.10) (0.11) 2.98 0 . ,.. -' -, ... *< Q Ce Nnt ora rtl hB CW W in ig n ga ,n d * ) ...... Nesco IT Park4, \ -----~ Nesco Center, Xt"..: ~"lf°f Western Express High a it ~'{~ 0~ Goregaon (East), ,(I.) ~ Mumbai • 400 063 ..,,& redAcco , NOTES: 1 The above unaudited financial results of Uniphos Enterprises Limited ("the Company") were reviewed by the audit committee on 12 August 2026 and thereafter approved at the meeting of the Board of Directors. The statutory auditors have expressed an unmodified review conclusion. The limited review report has been filed with the stock exchanges and is available on the Company's we [Showing first 8,000 characters — download PDF for full document]