Uniphos Enterprises Ltd

Dematerialisation status

• Dematerialisation requests processed and confirmed to depositories (accepted or rejected).
• Securities dematerialised listed on stock exchanges where the existing issues are listed.
• Physical certificates for dematerialisation mutilated and cancelled after verification; depository's name substituted as registered owner within timelines.

Uniphos Enterprises Limited — Trading window closed from October 1, 2026 until 48 hours after the declaration of the financial results for the quarter and half year ended September 30, 2026.

Financial results and approvals

• Board approved unaudited quarter ended 30 June 2026 results.
• Total income reported Rs 16.46 lakh; net loss Rs 118.97 lakh for the quarter.
• EPS (basic/diluted) for quarter ended 30 June 2026: (0.17).
• Audit Committee reviewed; Limited Review by B S R & Co. LLP; unmodified conclusion.

Dividend and shareholder action

• Dividend of Rs 3.50 per equity share recommended by Board; AGM approved on 7 Aug 2026.

Regulatory and audit

• Limited review report dated 12 Aug 2026; statutory auditors’ unmodified conclusion.
• Report filed with stock exchanges and available on company website.

Corporate structure disclosure

• Company has no subsidiary, joint venture, or subsidiary; consolidated financial statements not applicable.

AGM Details

• Date and time: 7 August 2026, 10:30 IST.
• Mode: conducted via VC/OAVM.
• Voting cut-off date for eligibility: 31 July 2026.

Key Resolutions

• Ordinary: Receive, consider and adopt audited financial statements.
• Ordinary: Declare a dividend on equity shares.
• Special: Appoint Arun Chandrasen Ashar as Chairman and Non-Executive Director, retiring by rotation.

Voting Results

• Resolution 1 passed by majority; small opposition.
• Resolution 2 passed by majority; minimal opposition.
• Resolution 3 passed by majority; minimal opposition.

Dividend

• Dividend declared on equity shares for the financial year.

Director Changes

• Arun Chandrasen Ashar reappointed as Chairman and Non-Executive Director.

Auditors

• No auditor changes disclosed.

Related Party Transactions

• No material related party transactions approved.

Other Material Approvals

• No ESOPs or other material approvals disclosed.

Meeting Details

• Date: 12 August 2026; Time and venue not disclosed.

Key Agenda Items

• Unaudited financials for quarter ended 30 June 2026; limited review report by B S R & Co. LLP.

Other Notes

• Trading window closes from 1 July 2026 until 48 hours after unaudited results are uploaded.

Overview

• Standalone BRSR for FY 2025-26 submitted; main activities are trading agro commodities and investments.
• No manufacturing plants or direct workers; employees are on deputation.
• Reporting boundary is standalone; disclosures limited due to the company's non-manufacturing scope.

Key ESG Risks & Opportunities

• ESG/regulatory compliance risk due to potential non-compliance; mitigated by board oversight; negative financial implications.
• Concentration risk: 100% purchases from a single trading house; one supplier; governance review.
• High related-party exposure: 98.41% of investments in related parties; Nerka Chemicals holds 73.29%.
• Anti-corruption policy not standalone; ethics framework exists via Code of Conduct and Whistleblower Policy.
• Board BR training conducted; 100% coverage for directors.

Governance & Policy Highlights

• BR governance is overseen by Board and management; some BR policies approved by the Board.
• Highest BR oversight authority: Managing Director.
• No dedicated sustainability committee; BR policies translated into procedures.
• Policies cover NGRBC principles; procedures applied; value-chain policy not extended.
• Complaint handling: Whistleblower and Code of Conduct policy; board reviews BR.
• No external BR review by independent agency; internal evaluation.
• Policies translated; some approvals by Board per statutory requirements.

Social Responsibility & Workforce

• Total workforce comprises deputed employees; no permanent staff or workers.
• Board gender diversity: 2 of 6 women; KMP female: 1 of 3.
• Health and wellbeing benefits provided by deputation companies; health and accident insurance coverage.
• BR training: 100% coverage for board and KMPs.
• Whistleblower policy and investor grievance mechanism; quarterly Board reporting.
• Accessibility for differently abled; equal opportunity policy in Code of Conduct.

Environmental Performance

• Energy use limited to asset maintenance; no manufacturing, energy data not disclosed.
• PAT scheme not applicable; not designated consumer.
• Water usage limited to day-to-day management; volumes not disclosed.
• No Scope 1 or 2 emissions due to absence of manufacturing.
• No environmental certifications or targets disclosed.
• Waste data not applicable due to limited operations.
• No GHG reduction projects.

Stakeholder Engagement & Complaints

• Key stakeholder groups include investors, employees, regulators, and communities.
• Engagement channels include website, stock exchanges, whistleblower policy, and email.
• Shareholder complaints: five filed in FY26, all resolved.
• Investor grievances reported to Board quarterly.
• Whistleblower policy enables community and employee grievances reporting.
• Data privacy framework not formal; no data breaches reported.

Other Notable Metrics

• Investments in related parties account for 98.41% of total investments; Nerka Chemicals holds 73.29%.
• Turnover split: 55.92% trading; 44.08% income from investments.
• Export share of turnover: 0%.
• Key Managerial Personnel remuneration: ₹144.54 Lakhs.
• Board female representation: 33.33%; KMP female: 33.33%.
• CSR not applicable under Companies Act; not disclosed.
• No external BR assurance; not applicable.
• Data privacy policy framework not present; no data breaches reported.

Dematerialisation/rematerialisation status

• Dematerialisation requests for the reporting quarter were processed and confirmed to the depositories.
• Securities dematerialised during the period have been listed on the exchanges where previously issued securities are listed.
• Physical certificates received for dematerialisation were mutilated and cancelled after verification, with the depository substituted as registered owner.
• The depository name has been substituted in the register of members within prescribed timelines.