Uniworth International Ltd

Financial results approved

• Unaudited consolidated and standalone results for quarter ended 30 June 2026 approved.
• Limited Review Report for quarter ended 30 June 2026 issued.

Regulatory and governance disclosures

• Results prepared in accordance with Ind AS and SEBI Listing Regulations.
• Company’s business activities suspended for a long period.
• Uniworth Biotech Limited is a 98.60% subsidiary.

Results

• 📊 Standalone and consolidated audited results approved for quarter and year ended 31 March 2026.
• 📊 Standalone year loss before tax was Rs 157.01 lakh; PAT also Rs 157.01 lakh loss.
• 📊 Consolidated year loss before tax was Rs 156.91 lakh; PAT loss was Rs 156.91 lakh.
• 📊 Standalone quarterly loss before tax was Rs 52.00 lakh; PAT loss was Rs 52.00 lakh.
• 📊 Consolidated quarterly loss before tax was Rs 52.00 lakh; PAT loss was Rs 52.00 lakh.
• 📊 Basic and diluted EPS were Rs (1.05) for standalone and consolidated annual results.
• 📊 Revenue from operations and total income were nil for the reported periods.
• 📊 Finance cost was Rs 152.99 lakh for the year in both standalone and consolidated accounts.

Balance sheet

• 📊 Standalone total assets were Rs 3,342.10 lakh and total liabilities Rs 367.20 lakh.
• 📊 Consolidated total assets were Rs 3,342.10 lakh and total liabilities Rs 367.20 lakh.
• 📊 Standalone cash and cash equivalents closed at Rs 10.17 lakh.
• 📊 Consolidated cash and cash equivalents closed at Rs 10.78 lakh.
• 📊 Standalone trade receivables were Rs 3,010.57 lakh.
• 📊 Consolidated trade receivables were Rs 3,010.57 lakh.

Audit qualification

• ⚠️ Auditors issued a qualified opinion on both standalone and consolidated results.
• ⚠️ Qualification cited non-provision for certain debts and current assets.
• ⚠️ Consolidated audit also cited inability to access subsidiary Uniworth Biotech financial information.
• ⚠️ Subsidiary investment was carried at Rs 4.93 lakh on the consolidated balance sheet.

Working capital

• 🗒️ Operating cash flow was Rs 153.33 lakh standalone and Rs 153.86 lakh consolidated.
• 🗒️ Financing cash outflow matched finance cost at Rs 152.99 lakh in both statements.
• 🗒️ Cash increased by Rs 0.34 lakh standalone and Rs 0.87 lakh consolidated during the year.

Key notes

• ⚠️ Management did not provide for interest on some borrowings from Punjab National Bank, IndusInd Bank and HSBC Bank.
• ⚠️ Management said export receivables were uncertain, so no foreign exchange gain or loss was recognized.
• ⚠️ The company stated business activities have been suspended since long.

Business

• 🗒️ Uniworth International Limited reported standalone and consolidated audited annual results.
• 🗒️ Consolidated results include subsidiary Uniworth Biotech Limited.

Financial Results Approved

• Unaudited standalone and consolidated financial results approved for quarter ended December 31, 2025
• Unaudited standalone and consolidated financial results approved for nine months ended December 31, 2025

Audit and Review

• Limited review reports for quarter ended December 31, 2025 approved
• Review conducted under SRE 2410 with no material misstatements found
• Subsidiary UniWorth Biotech Limited (98.6% holding) included in consolidated results
• Subsidiary's unaudited results show nil revenue and minor net loss, considered immaterial

Key Financial Highlights

• Consolidated loss before tax for quarter ended December 31, 2025 was Rs. 9.47 lakhs
• Standalone loss before tax for quarter ended December 31, 2025 was Rs. 39.45 lakhs
• Earnings per share (basic and diluted) stood at negative Rs. 0.26 for quarter ended December 31, 2025

Accounting and Compliance Notes

• Provisions not made for doubtful recoveries totaling over Rs. 3,300 lakhs including trade receivables
• No interest provision made on borrowings from certain banks; simple interest applied on others
• Deferred tax assets not recognized due to consistent losses and uncertainty of future profits
• Company has applied to RBI for extension/set-off of overdue bills and sale of certain investments

Other Disclosures

• Previous quarter and year figures have been regrouped/rearranged where necessary
• Results taken on record at board meeting held on February 12, 2026

🗓️ Meeting Details

• Board meeting scheduled for 12 February 2026 at 1:00 PM at registered office, Kolkata.

📊 Financial Results

• Approval of unaudited consolidated and standalone financial results for Q3 ended 31 December 2025.