UNIPRO Technologies Limited — Quarter IV and year ended 31st March, 2026 (Audited standalone)
| Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Year Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| I Revenue from Operations | 15.64 | 47.93 | 6.63 | 99.99 | 6.63 |
| II Other Income | – | – | – | – | – |
| III Total Revenue (I+II) | 15.64 | 47.93 | 6.63 | 99.99 | 6.63 |
| IV Expenses | |||||
| Cost of Material Consumed | – | – | – | – | – |
| Purchase of Stock-in-trade | – | – | – | – | – |
| Changes in inventories of finished goods, Work in progress and Stock in trade | – | – | – | – | – |
| Employee benefits expense | 20.56 | 40.95 | 11.16 | 111.44 | 12.72 |
| Finance Costs | 0.01 | 0.005 | 0.01 | 0.03 | 0.03 |
| Depreciation and Amortisation expense | 0.12 | 0.05 | 0.04 | 0.26 | 0.19 |
| Other Expense | 3.82 | 0.43 | 24.25 | 15.96 | 28.71 |
| Total Expenses | 24.51 | 41.43 | 35.46 | 127.69 | 41.66 |
| V Profit/(Loss) from before Prior Period Expenses and tax (I-IV) | (8.87) | 6.50 | (28.83) | (27.69) | (35.03) |
| VI Extraordinary Items | 3.10 | – | – | 3.10 | – |
| VII Profit/(Loss) before tax (V-VI) | (11.97) | 6.50 | (28.83) | (30.80) | (35.03) |
| VIII Tax Expense: | |||||
| – Current Tax | – | – | – | – | – |
| – Deferred Tax | – | – | – | – | – |
| IX Profit/(Loss) for the period from Continuing operations (VII-VIII) | (11.97) | 6.50 | (28.83) | (30.80) | (35.03) |
| X Profit/(Loss) from discontinuing operations | – | – | – | – | – |
| XI Tax Expense of discontinuing operations | – | – | – | – | – |
| XII Profit/(Loss) for the period from discontinuing operations after tax (X-XI) | – | – | – | – | – |
| XIII Profit/(Loss) for the period (IX+XII) | (11.97) | 6.50 | (28.83) | (30.80) | (35.03) |
| XIV Other Comprehensive Income | |||||
| A) (i) Items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income Tax related to items that will not be reclassified to profit or loss | – | – | – | – | – |
| B) (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income Tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| XV Total Comprehensive Income for the period (XIII+XIV) (Comprising Profit (loss) and Other Comprehensive Income for the Period) | (11.97) | 6.50 | (28.83) | (30.80) | (35.03) |
| XVI Earnings Per Equity Share (For Continuing Operations) (Face Value INR 10/- each) | |||||
| 1) Basic | (0.20) | 0.11 | (0.47) | (0.51) | (0.58) |
| 2) Diluted | |||||
| XVII Earnings Per Equity Share (For Discontinued Operations) (Face Value INR 10/- each) | |||||
| 1) Basic | – | – | – | – | – |
| 2) Diluted | |||||
| XVIII Earnings Per Equity Share (For Continued and Discontinued Operations) (Face Value INR 10/- each) | |||||
| 1) Basic | (0.20) | 0.11 | (0.47) | (0.51) | (0.58) |
| 2) Diluted | |||||
| XIX Paid Up Equity Share Capital (Face Value of INR 10/- per share) | 608.49 | 608.49 | 608.49 | 608.49 | 608.49 |
| PARTICULARS | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I ASSETS: | ||
| (1) Non – Current Assets | ||
| (a) Property, plant and equipment | 0.11 | 0.37 |
| (b) Financial assets | ||
| (i) Investments | 8.32 | 8.32 |
| (ii) Trade Receivables | 321.18 | 321.18 |
| (iii) Loans | 15.56 | 15.56 |
| (c) Other non-current asset | 6.65 | 8.31 |
| Total non-current assets (A) | 351.81 | 353.73 |
| Current Assets | ||
| (a) Inventories | – | – |
| (b) Financial assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | – | – |
| (iii) Cash and cash equivalents | 0.14 | 0.14 |
| (iv) Bank Balances other than (iii) above | 7.75 | 3.36 |
| (v) Loans | – | – |
| (c) Current Tax Asset (Net) | – | – |
| (d) Other current assets | 51.09 | 30.92 |
| Total current assets (B) | 58.99 | 34.42 |
| Non Current Assets Classified as Held for Sale (C) | ||
| Total Assets (A+B+C) | 410.79 | 388.15 |
| II EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 608.49 | 608.49 |
| (b) Other equity | (728.51) | (697.71) |
| Total equity (A) | (120.02) | (89.22) |
| Liabilities | ||
| Non – Current Liabilities | ||
| (1) (a) Financial Liabilities | ||
| (i) Borrowings | 234.41 | 182.20 |
| (ii) Other Financial Liabilities | – | – |
| (iii) Trade Payables | 193.06 | 193.06 |
| (2) (a) Long term provisions | – | – |
| (b) Deferred tax Liabilities (Net) | – | – |
| (c) Other non Current Liabilities | – | – |
| Total non-current liabilities (B) | 427.47 | 375.26 |
| Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | – | – |
| (ii) Trade payables | – | – |
| (iii) Other financial liabilities | – | – |
| (b) Short term provisions | – | – |
| (c) Other current liabilities | 103.34 | 102.11 |
| Total Current Liabilities (C) | 103.34 | 102.11 |
| Total Liabilities (D=B+C) | 530.81 | 477.38 |
| Total equity and liabilities (A+D) | 410.79 | 388.15 |
| PARTICULARS | 31-03-2026 | 31-03-2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Net profit before tax | (30.80) | (35.03) |
| Adjustment for: | ||
| Depreciation and Amortisation of non current assets | 0.26 | 0.19 |
| Income tax expense recognised in profit or loss | – | – |
| Finance costs recognised in profit or loss | – | – |
| Reversal of impairment loss on trade receivables | – | – |
| Impairment of non-current assets | – | – |
| Net foreign exchange (gain)/loss | – | – |
| Expense recognised in respect of equity-settled share-based payments | – | – |
| Expense recognised in respect of shares issued in exchange for goods/services | – | – |
| Amortisation of financial guarantee contracts | – | – |
| Operating Profit before Working Capital Changes | (30.53) | (34.84) |
| Movements In Working Capital: | ||
| (Increase)/ Decrease in trade receivables | – | – |
| (Increase)/Decrease in other Current Assets | (21.61) | (2.83) |
| (Increase) / Decrease in Inventories | – | – |
| (Increase) / Decrease in Loans and Advances | – | – |
| (Increase) / Decrease in Trade Payables | – | – |
| (Increase) / Decrease in Short Term Provision | – | – |
| Increase/(Decrease) in Other current liabilities | 1.23 | – |
| Cash generated from operations | (50.92) | (37.67) |
| – Income taxes paid | – | |
| Net Cash flow before extraordinary items | (3.10) | – |
| – Extraordinary & Prior period items | (47.81) | (37.67) |
| NET CASH FROM OPERATING ACTIVITIES | ||
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Payments to acquire financial assets | – | – |
| Proceeds on sale of financial assets | – | – |
| Interest received | – | (0.18) |
| NET CASH FROM INVESTING ACTIVITIES | – | (0.18) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from issue of equity instruments of the Company | 40.88 | |
| Proceeds from issue of convertible notes | – | – |
| Proceeds of Borrowings | 52.21 | – |
| Interest paid | – | – |
| Long Term Provisions | ||
| Net cash Flow from Financing Activities (C) | 52.21 | 40.88 |
| Net Increase/(Decrease) in cash & cash equivalents [A+B+C] | 4.39 | 3.04 |
| CASH & CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 3.50 | 0.46 |
| CASH & CASH EQUIVALENTS AT THE END OF THE YEAR | 7.90 | 3.50 |