Uniphos enterprises Limited has submitted its quarterly compliance certificate to stock exchanges, fulfilling regulatory requirements under SEBI (Depositories and Participants) Regulations, 2018. The certificate covers the quarter ended March 31, 2026, and confirms the company's adherence to dematerialisation procedures.

Regulatory Compliance Documentation

The company filed the certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 on March 15, 2026. Company Secretary and Compliance Officer K. M. Thacker signed the submission letter, which was digitally authenticated on April 15, 2026.

Registrar Confirmation Process

MUFG Intime India Pvt. Ltd., formerly Link Intime India Private Limited, serves as the company's Registrar & Transfer Agent. The registrar issued a confirmation certificate dated April 1, 2026, verifying compliance with dematerialisation requirements for the quarter ended March 31, 2026.

Sr. Vice President-Corporate Registry Ashok Shetty signed the confirmation on behalf of MUFG Intime India. The certificate confirms that all securities received from depository participants for dematerialisation during the quarter were properly processed and either accepted or rejected within prescribed timelines.

Dematerialisation Compliance Verification

The registrar's certificate provides comprehensive confirmation of several key compliance areas:

• Securities received from depository participants were confirmed to depositories within required timeframes
• All securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialisation were properly mutilated and cancelled after verification
• Depository names were substituted in the register of members as registered owners within prescribed timelines

Corporate Information

Uniphos Enterprises Limited operates under CIN L24219GJ1969PLC001588 and maintains its registered office at 11, GIDC, Vapi, District Valsad, with pincode 396195. The company's securities are listed on both BSE Limited and National Stock Exchange of India Ltd.

MUFG Intime India Private Limited, the registrar, operates under CIN U67190MH1999PTC118368 with its registered address at C-101, Embassy 247, L.B.S. Marg, Vikhroli (West), Mumbai - 400083. The registrar provides comprehensive corporate registry services and maintains detailed records of all dematerialisation activities.

Uniphos Enterprises Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results at their meeting held on February 6, 2026, following review by the Audit Committee and a limited review conducted by statutory auditors B S R & Co. LLP.

Regulatory Compliance and Publication

Pursuant to Regulations 47 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company published newspaper extracts of its unaudited financial results on February 7, 2026. The publications appeared in Financial Express, Ahmedabad (English) and Western Times, Ahmedabad (Gujarati). Company Secretary K. M. Thacker confirmed that the results are also available on the company's website at www.uelonline.com .

Financial Performance Overview

The company's financial performance for Q3 FY26 showed significant changes compared to the previous year. The most notable aspect was the absence of revenue from operations during the current quarter, contrasting with Rs. 510.30 lakhs recorded in Q3 FY25.

Operational Results and Expenses

During Q3 FY26, Uniphos Enterprises reported total expenses of Rs. 114.35 lakhs, significantly lower than Rs. 746.43 lakhs in Q3 FY25. The expense reduction was primarily due to the absence of purchase of stock-in-trade and finance costs during the current quarter. Employee benefits expense increased to Rs. 39.80 lakhs from Rs. 33.09 lakhs in the corresponding previous quarter.

The company recorded an operational loss before tax of Rs. 101.01 lakhs in Q3 FY26, compared to a loss of Rs. 191.05 lakhs in Q3 FY25. For the nine-month period, the company achieved a profit before tax of Rs. 2,141.38 lakhs, substantially higher than Rs. 180.24 lakhs in the corresponding previous period.

Other Comprehensive Income Impact

A significant highlight of the results was the substantial other comprehensive income recorded during the quarter. Uniphos Enterprises reported other comprehensive income of Rs. 50,909.28 lakhs in Q3 FY26, compared to a loss of Rs. 37,015.58 lakhs in Q3 FY25.

This resulted in total comprehensive income of Rs. 50,808.27 lakhs for Q3 FY26 and Rs. 61,433.29 lakhs for the nine-month period ended December 31, 2025.

Earnings Per Share and Capital Structure

The company reported earnings per share of Rs. (0.15) for Q3 FY26, compared to Rs. (0.27) in Q3 FY25. For the nine-month period, earnings per share stood at Rs. 3.08, significantly higher than Rs. 0.27 in the corresponding previous period. The paid-up equity share capital remained unchanged at Rs. 1,390.92 lakhs, with a face value of Rs. 2.00 per equity share.

Corporate Actions and Business Operations

The company's shareholders approved a dividend of Rs. 0.50 per equity share (25% on face value of Rs. 2.00 each) at the 56th Annual General Meeting held on September 12, 2025. The dividend was paid on September 16, 2025. Uniphos Enterprises operates primarily in the trading business in India, which constitutes its single reportable business segment under Ind AS 108. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI regulations.