Unicommerce eSolutions Limited — Quarter and year ended March 31, 2026
Unicommerce eSolutions Limited
(CIN: L74140DL2012PLC230932)
Regd. Office: Mezzanine Floor, A-43, Okhla Industrial Area, Phase II, New Delhi – 110020.
Statement of audited Ind AS standalone financial results for the quarter and year ended March 31, 2026
(In Rs. million except per share data)
| Particulars | For the quarter ended March 31, 2026 (Audited) (Refer Note 7) | For the quarter ended December 31, 2025 (Audited) | For the quarter ended March 31, 2025 (Audited) (Refer Note 7) | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from contract with customers | 306.64 | 318.44 | 274.63 | 1,198.96 | 1,137.06 |
| Other income | 9.80 | 10.23 | 19.91 | 33.33 | 62.61 |
| Total Income (I) | 316.44 | 328.67 | 294.54 | 1,232.29 | 1,199.67 |
| Employee benefits expense | 135.34 | 131.81 | 114.70 | 507.57 | 563.37 |
| Server hosting expense | 11.13 | 10.86 | 10.47 | 41.73 | 55.96 |
| Finance costs | 1.30 | 1.37 | 1.42 | 5.56 | 5.69 |
| Depreciation and amortisation expense | 5.12 | 5.11 | 5.65 | 19.77 | 31.02 |
| Other expenses | 57.65 | 70.52 | 67.67 | 271.06 | 252.28 |
| Total expense (II) | 210.54 | 219.67 | 199.91 | 845.69 | 908.32 |
| Profit before tax (III = I – II) | 105.90 | 109.00 | 94.63 | 386.60 | 291.35 |
| Current tax | 23.19 | 27.15 | 23.82 | 89.47 | 65.58 |
| Adjustment of tax relating to earlier periods | 3.68 | – | – | 3.68 | 11.38 |
| Deferred tax charge/(credit) | 0.77 | 0.85 | 0.17 | 6.17 | (2.46) |
| Income tax expense (IV) | 27.64 | 28.00 | 23.99 | 99.32 | 74.50 |
| Profit for the quarter/year (V = III-IV) | 78.26 | 81.00 | 70.64 | 287.28 | 216.85 |
| Re-measurement gain on defined benefit plans | 0.55 | 1.65 | 0.83 | 1.03 | 3.12 |
| Income tax effect | (0.14) | (0.41) | (0.20) | (0.26) | (0.78) |
| Other comprehensive income/(loss) for the quarter/year, net of tax (VI) | 0.41 | 1.24 | 0.63 | 0.77 | 2.34 |
| Total comprehensive income for the quarter/year, net of tax (VII = V+VI) | 78.67 | 82.24 | 71.27 | 288.05 | 219.19 |
| Paid-up equity share capital [nominal value of share Rs. 1] | 112.38 | 112.38 | 103.27 | 112.38 | 103.27 |
| Other Equity | – | – | – | 2,127.34 | 824.03 |
| Basic earnings per equity share [in Rs.] | 0.66 | 0.69 | 0.64 | 2.51 | 1.97 |
| Diluted earnings per equity share [in Rs.] | 0.66 | 0.69 | 0.63 | 2.49 | 1.94 |
Unicommerce eSolutions Limited
(CIN: L74140DL2012PLC230932)
Regd. Office: Mezzanine Floor, A-43, Okhla Industrial Area, Phase II, New Delhi – 110020.
Statement of standalone assets & liabilities
(In Rs. millions except per share data)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 11.53 | 2.79 |
| Right-of-use assets | 58.04 | 71.99 |
| Intangible assets | 17.31 | – |
| Intangible assets under development | – | 19.20 |
| Financial assets | ||
| Investments | 1,636.94 | 684.08 |
| Other financial assets | 316.11 | 2.02 |
| Deferred tax assets (net) | 20.35 | 26.79 |
| Total Non-Current Assets | 2,060.28 | 806.87 |
| Current assets | ||
| Financial assets | ||
| Investments | 311.87 | 36.07 |
| Trade receivables | 69.15 | 123.75 |
| Cash and cash equivalent | 19.01 | 23.03 |
| Bank balances other than cash and cash equivalent | 30.50 | 0.50 |
| Other financial assets | 109.58 | 292.15 |
| Other current assets | 32.87 | 16.67 |
| Total Current Assets | 572.98 | 492.17 |
| Total assets | 2,633.26 | 1,299.04 |
| B EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 112.38 | 103.27 |
| Other Equity | 2,127.34 | 824.03 |
| Total equity | 2,239.72 | 927.30 |
| Liabilities | ||
| Non-Current liabilities | ||
| Financial Liabilities | ||
| Lease liabilities | 48.21 | 59.12 |
| Provisions | 23.93 | 29.26 |
| Total Non-Current liabilities | 72.14 | 88.38 |
| Current liabilities | ||
| Financial Liabilities | ||
| Lease liabilities | 12.20 | 12.51 |
| Trade and other payables | ||
| – total outstanding dues of micro and small enterprises | 0.60 | 0.11 |
| – total outstanding dues other than micro and small enterprises | 88.51 | 98.20 |
| Other financial liabilities | 42.51 | 33.95 |
| Provisions | 15.01 | 19.85 |
| Other current liabilities | 127.67 | 102.81 |
| Current tax liabilities (net) | 34.90 | 15.93 |
| Total Current liabilities | 321.40 | 283.36 |
| Total liabilities | 393.54 | 371.74 |
| Total equity and liabilities | 2,633.26 | 1,299.04 |
Unicommerce eSolutions Limited
(CIN: L74140DL2012PLC230932)
Regd. Office: Mezzanine Floor, A-43, Okhla Industrial Area, Phase II, New Delhi – 110020.
Statement of standalone cash flows
(In Rs. millions except per share data)
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax for the year | 386.60 | 291.35 |
| Adjustment to reconcile profit before tax for the year to net cash flows: | ||
| Depreciation of property, plant and equipment | 2.72 | 4.13 |
| Amortisation of intangible assets | 1.89 | – |
| Depreciation of right of use of assets | 15.16 | 26.89 |
| Unrealised exchange (gain)/loss | (0.31) | – |
| (Gain)/loss on sale of property, plant and equipment | (0.01) | (0.01) |
| Gain on sale of intangible assets under development | – | (11.26) |
| Share-based payment expense | 71.48 | 18.96 |
| Loss allowance on financial assets | 3.00 | 16.90 |
| Finance Costs – Interest on lease liability | 5.56 | 5.69 |
| Income on financial instruments at fair value through fair value profit and loss | (12.11) | (0.21) |
| Unwinding of discount on financial assets at amortised cost | (0.27) | (1.46) |
| Interest income on bank deposits | (15.81) | (36.92) |
| Loss on Modification of lease liability | 1.80 | – |
| Gain on termination of lease | – | (3.98) |
| Gain on sale of investments | (1.19) | (5.65) |
| Operating profits before working capital changes | 458.51 | 304.43 |
| Working capital adjustments: | ||
| Increase/(decrease) in trade payables and other payables | (9.20) | (6.85) |
| Increase/(decrease) in provisions | (9.13) | (4.98) |
| Increase/(decrease) in other liabilities and other financial liabilities | 27.24 | (64.38) |
| Decrease/(increase) in trade receivables | 51.91 | (7.72) |
| Decrease/(increase) in other assets and other financial assets | 13.02 | 69.83 |
| Cash generated from operations | 532.35 | 290.33 |
| Income taxes paid (net of refund) | (74.17) | (2.07) |
| Cash flow from operating activities (A) | 458.18 | 288.26 |
| Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (5.36) | (2.15) |
| Proceeds from sale of property, plant and equipment | 0.10 | 0.01 |
| Intangible assets under development | – | (63.10) |
| Investment in bank deposits | (367.75) | (277.81) |
| Redemption of bank deposits | 175.00 | 702.50 |
| Investment in mutual fund | (300.00) | (513.97) |
| Redemption of mutual fund | 37.50 | 543.91 |
| Investment in Subsidiary | – | (684.08) |
| Interest received on bank deposits | 16.46 | 45.72 |
| Cash used in investing activities (B) | (444.05) | (248.97) |
| Cash flow from financing activities | ||
| Proceeds from issue of equity shares | 0.01 | 0.01 |
| Payment of principal portion of lease liabilities | (12.60) | (23.31) |
| Payment of interest portion of lease liabilities | (5.56) | (5.69) |
| Cash used in financing activities (C) | (18.15) | (28.99) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (4.02) | 10.30 |
| Cash and cash equivalents at the beginning of the year | 23.03 | 12.73 |
| Cash and cash equivalents at the end of the year | 19.01 | 23.03 |
| Components of cash and cash equivalents: | ||
| Cash on hand | – | – |
| Balances with banks: | ||
| – on current account | 19.01 | 23.03 |
| Total cash and cash equivalents | 19.01 | 23.03 |
| Non-cash financing and investing activities | ||
| Partial settlement of a purchase consideration through the issue of shares | 939.97 | – |
| Acquisition of right-of-use assets | 1.62 | 74.47 |
Unicommerce eSolutions Limited
(CIN: L74140DL2012PLC230932)
Statement of audited Ind AS consolidated financial results for the quarter and year ended March 31, 2026
(In Rs. million except per share data)
| Particulars | For the quarter ended March 31, 2026 (Audited) (Refer Note 9) | For the quarter ended December 31, 2025 (Audited) | For the quarter ended March 31, 2025 (Audited) (Refer Note 9) | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from contract with customers | 516.28 | 563.94 | 452.74 | 2,043.38 | 1,347.90 |
| Other income | 11.81 | 12.22 | 10.64 | 40.84 | 54.05 |
| Total income (I) | 528.09 | 576.16 | 463.38 | 2,084.22 | 1,401.95 |
| Employee benefits expense | 191.88 | 178.69 | 156.98 | 685.55 | 611.48 |
| Server hosting expense | 19.22 | 14.54 | 13.95 | 59.70 | 60.53 |
| Finance costs | 2.13 | 2.18 | 1.49 | 7.81 | 5.77 |
| Depreciation and amortisation expense | 20.01 | 20.23 | 43.58 | 99.50 | 71.97 |
| Other expenses | 235.79 | 261.26 | 199.41 | 943.89 | 411.11 |
| Total expense (II) | 469.03 | 476.90 | 415.41 | 1,796.45 | 1,160.86 |
| Profit before tax (III = I – II) | 59.06 | 99.26 | 47.97 | 287.77 | 241.09 |
| Current tax | 23.20 | 27.15 | 23.82 | 89.47 | 65.58 |
| Adjustment of tax relating to earlier periods | 3.68 | – | – | 3.68 | 11.38 |
| Deferred tax charge/(credit) | (1.82) | (1.75) | (9.30) | (9.96) | (13.08) |
| Income tax expense (IV) | 25.06 | 25.40 | 14.52 | 83.19 | 64.88 |
| Profit for the quarter/year (V = III – IV) | 34.00 | 73.86 | 33.45 | 204.58 | 176.21 |
| Re-measurement gain/(loss) on defined benefit plans | (3.75) | 4.42 | 0.41 | (0.40) | 2.89 |
| Income tax effect | (0.14) | (0.41) | (0.20) | (0.26) | (0.78) |
| Other comprehensive income/(loss) for the quarter/year, net of tax (VI) | (3.89) | 4.01 | 0.21 | (0.66) | 2.11 |
| Total comprehensive income for the quarter/year, net of tax (VII = V + VI) | 30.11 | 77.87 | 33.66 | 203.92 | 178.32 |
| Profit for the period attributable to: Equity holders of parent | 34.00 | 73.86 | 33.58 | 204.58 | 176.81 |
| Profit for the period attributable to: Non-controlling interest | – | (0.13) | (0.13) | (0.60) | (0.60) |
| Other comprehensive income/(loss), net of tax attributable to: Equity holders of parent | (3.89) | 4.01 | 0.43 | (0.66) | 2.23 |
| Other comprehensive income/(loss), net of tax attributable to: Non-controlling interest | – | – | (0.22) | – | (0.12) |
| Total comprehensive income for the quarter/year, net of tax: Equity holders of parent | 30.11 | 77.87 | 34.01 | 203.92 | 179.04 |
| Total comprehensive income for the quarter/year, net of tax: Non-controlling interest | – | (0.35) | (0.35) | (0.72) | (0.72) |
| Paid-up equity share capital | 112.38 | 112.38 | 103.27 | 112.38 | 103.27 |
| Other Equity | – | – | – | 1,817.34 | 598.22 |
| Basic earnings per equity share |