UNIPHOS ENTERPRISES LTD.

Uniphos Enterprises Limited announced that its Board of Directors has approved the unaudited financial results for the quarter ended June 30, 2026. The results were reviewed by the Audit Committee and subsequently approved by the Board. The company's statutory auditors, M/s. B S R & Co. LLP, have conducted a limited review of these unaudited financial results. The filing includes the unaudited financial results and the Limited Review Report.

Uniphos Enterprises reported a standalone net loss of ₹1.19 Cr for Q1 FY27 (quarter ended 30 June 2026), wider than the ₹0.70 Cr loss in Q4 FY26 (+69% QoQ) and the ₹0.74 Cr loss in Q1 FY26 (+62% YoY, adjusted for sign). The defining feature of the quarter is that revenue from operations fell to nil, against ₹26.14 Cr in Q4 FY26 and ₹5.86 Cr in Q1 FY26 — the company's sole trading segment (Ind AS-108) recorded zero segment revenue and zero segment assets/liabilities as of 30 June 2026, versus ₹2,614.47 Lakhs of trading segment revenue and assets a quarter earlier. Total income of ₹0.16 Cr came entirely from other income, with no operating base underneath it. On the expense side, employee benefit expense rose 45% YoY to ₹50.31 Lakhs (from ₹34.71 Lakhs) and other expenses rose 28% YoY to ₹69.61 Lakhs (from ₹54.17 Lakhs), even as the revenue line disappeared — the combination is what pushed the pre-tax loss to ₹1.19 Cr from ₹0.74 Cr a year ago. Depreciation eased slightly to ₹15.51 Lakhs from ₹17.11 Lakhs. No tax expense was recognised in the P&L this quarter (current, deferred and prior-period tax all nil), so the pre-tax and post-tax loss are identical. NPM/OPM are not meaningful this quarter given zero operating revenue, so margin trend is better read through the widening absolute loss than a ratio. The revenue stoppage coincides with a change-of-control event: Demuric Holdings acquired a 73.28% stake in the company on 22 July 2026, roughly three weeks before this results filing, which plausibly explains the pause in the company's trading business during the ownership transition. Separately, the Board's FY26 dividend of ₹3.50 per share (175%, up from ₹0.50/share or 25% for FY25-26's prior year) was approved at the 7 August 2026 AGM and is payable in a subsequent period — a balance-sheet-linked corporate action unrelated to this quarter's operating performance. There is no prior management guidance or concall commentary on record to benchmark this print against, and no management press release was available for this filing, so neither can be assessed here; no analyst/street estimates were found for this micro-cap trading entity, so vsStreet is marked unknown rather than assumed. Going into Q2 FY27, whether the trading segment resumes any revenue under new ownership is the central question, given segment revenue and segment assets both fell to zero this quarter. Cost discipline is a secondary watch item, since employee and other expenses kept rising even with no revenue base to support them.

Uniphos Enterprises Ltd has announced that its Board of Directors will convene on August 12, 2026. The primary agenda item is to consider and approve the unaudited financial results for the quarter ended June 30, 2026. The board will also take on record the limited review report from the statutory auditors, B S R & Co. LLP. Concurrently, the trading window for designated persons, which commenced on July 1, 2026, will remain closed until 48 hours after the financial results are uploaded to the stock exchanges.

Demuric Holdings Private Limited, along with Persons Acting in Concert (PACs), has disclosed a substantial acquisition of shares in Uniphos Enterprises Limited. The acquisition, made pursuant to a Scheme of Amalgamation, resulted in Demuric Holdings and its PACs acquiring 50,966,612 equity shares, representing 73.28% of the total voting capital. This move significantly increases their holding from a previous 0.60% to a total of 73.88% post-acquisition. The transaction is effective as of July 21, 2026. The total equity share capital of Uniphos Enterprises remains unchanged at Rs. 13,90,91,698/-.

Demuric Holdings Private Limited, a member of the promoter group, has acquired 5,09,66,612 equity shares of Uniphos Enterprises Limited (UEL), representing 73.28% of its paid-up equity share capital. This acquisition was effected through a Scheme of Amalgamation where Nerka Chemicals Private Limited and Gowal Consulting Services Private Limited, wholly-owned subsidiaries of Demuric, merged into Demuric. The transaction is considered an internal reorganization, consolidating shareholding within the promoter group without altering ultimate beneficial ownership or control. It effectively converts indirect holding into direct holding, exempting Demuric from making an open offer under Regulation 10(1)(d)(iii) of the SEBI (SAST) Regulations, 2011.

Uniphos Enterprises Ltd has submitted its Business Responsibility and Sustainability Report (BRSR) for the Financial Year 2025-26, as mandated by SEBI regulations. The company, primarily involved in trading chemicals and agro commodities and investment in securities, noted that most BRSR reporting requirements are not applicable due to its business model and employee structure (employees work on deputation, no direct workers). This is the fourth year of BRSR reporting, with the company focusing on essential indicators. The report details corporate identity, business activities contributing to turnover (55.92% trading, 44.08% investment income), operations, and market reach. The company's paid-up capital is ₹1,390.92 lakhs.

Uniphos Enterprises Ltd has announced the schedule for its 57th Annual General Meeting (AGM), set to take place on Friday, August 7, 2026, at 10:30 a.m. IST. The meeting will be conducted entirely through Video Conferencing (VC) or Other Audio-Visual Means (OAVM), in compliance with current regulations and circulars from the Ministry of Corporate Affairs and SEBI. The company is also enclosing the Notice of the AGM and the Annual Report for the financial year 2025-26. A cut-off date of July 31, 2026, has been fixed for determining voting eligibility. Remote e-voting will be available from August 4 to August 6, 2026.

Uniphos Enterprises Ltd. has announced its 57th Annual General Meeting (AGM) scheduled for Friday, August 7, 2026, at 10:30 a.m. IST, to be conducted via Video Conferencing (VC) or Other Audio-Visual Means (OAVM). The company is also releasing its Annual Report for the Financial Year 2025-26. The cut-off date for determining voting eligibility is July 31, 2026. Remote e-voting will be available from August 4 to August 6, 2026. The company has engaged National Securities Depository Limited for e-voting and VC/OAVM facilities.

Uniphos Enterprises Limited has announced Friday, July 17, 2026, as the record date for determining shareholder entitlement to a dividend for the financial year ended March 31, 2026. The company's Board of Directors has recommended a dividend of 175%, equivalent to ₹3.50 per equity share of ₹2 each, subject to member approval at the upcoming 57th Annual General Meeting (AGM). The AGM is scheduled for Friday, August 7, 2026, to be held via Video Conferencing. The Annual Report, including the AGM notice and audited financial statements for FY2025-26, will be dispatched to shareholders in due course.

Uniphos Enterprises Limited has announced its 57th Annual General Meeting (AGM) will be held on August 7, 2026, at 10:30 a.m. IST, conducted via Video Conferencing/Other Audio-Visual Means. The company's Board of Directors has recommended a dividend of 175%, equivalent to ₹3.50 per equity share of ₹2 each, subject to member approval at the AGM. The record date for determining entitlement to this dividend for the financial year ended March 31, 2026, has been fixed as July 17, 2026. The Annual Report for FY 2025-26, including the AGM notice and audited financial statements, will be dispatched to shareholders electronically and via a weblink.