Uniinfo Telecom Services Limited — Interim / Quarterly Report 2022

Nov 13, 2021

Uniinfo Telecom Services Limited

(Formerly known as Uniinfo Telecom Services Put Ltd. ISO 9001:2015 and BS OHSAS 18001:2007 Certified Comp

To,

Date: 13th November, 2021

The Secretary-Listing Department The National Stock Exchange of India Ltd. - NSE Emerge Platform Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai - 400051

Ref: Scrip Code/Symbol: UNIINFO

Subject: Outcome of (BM 03/2021-22) Board Meeting of the company held on 13th November. 2021.

Dear-Sir,

$\lambda$

With reference to the above-mentioned subject this is to inform you that the meeting of Board of Directors of Uniinfo Telecom Services Limited has held today i.e. on Saturday, 13th November, 2021 at the Registered Office of the Company that commenced at 04.00 P.M. and concluded at 05.45 P.M. interalia, has taken the following decisions:

• 1. The Board has approved the Standalone & Consolidated Un-Audited Financial Statements of the Company for the half year ended 30th September, 2021 alongwith the Limited Review Report as per SEBI (LODR) Regulations, 2015.
• 1. The Board has considered & approved migration of listing/trading of equity shares of the Company from NSE EMERGE (SME Platform) to Main Board of NSE pursuant to provisions laid down in Chapter IX of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 ("ICDR Regulations") and subject to necessary approvals;
• 1. The Board, in aforesaid connection has approved the Notice of Postal Ballot;
• 1. The Board has approved the E-voting Process for Migration, the Company will be availing E-voting services of Central Depository Services Limited (CDSL);
• 1. The Board has approved the appointment of CS Manish Maheshwari, Practicing Company Secretary as Scrutinizer to scrutinize the postal ballot process in a fair and transparent manner;
• 1. The Board considers & adopts the Reconciliation of Share Capital Audit for the quarter ended 30th September, 2021.
• 1. The Board considers & adopts the Shareholding Pattern, Statement of Investors Complaints and other half yearly and quarterly compliances ended 30th September, 2021.
• 1. The Board authorize the Directors to file E-forms;
• 1. Any other item, if any, with the permission of the Chair.
• Kindly take the same on your records and oblige.

Membership No. A55391

f-d) ABMs&ASSocIATES I{ry CHARTERED ACCOUNTANTS

9 Bronch Office: I03, Shri Loxmi Leelo Tower, 240, Sneh Nogor, Neor Kolosh Mondopom. Sopno Songito Rood, Indore-O.|

07 3 1 - 42929 48, I 827 0 - 67 7 32 (o

sho rmoobhoyco@gmoil.com obhoy@obms.ossocioles M

www.obms.ossociotes @

Financial Results of the company Pursuant to the Regulation 33 of SEBI flisting obligation and Disclosure Requirements) Regulations, 2015

To,

The Board of Directors, Uniinfo Telecom Services Limited

We have reviewed the accompanying statement of Unaudited Standalone Financial Statements of Uniinfo Telecom Services Limited (The Company) for the Half year ended on September 30, 2021. This statement is the responsibility of the company's Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review.

We conducted our review in accordance with the Standard on Review Engagement [SRE) 24L0' Review of interim financial information performed by the Independent Auditors of the entity issued by the ICAL This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement, A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion'

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with the applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI flisting Obligations and Disclosure Requirements Regulations,2O!5, including the manner in which it is to be disclosed, or that it contains and material misstatement'

We have reviewed the financial results and other information presented in accordance with Accounting Standard 25 "Interim Financial reporting" (AS 25) for the Half year ended 30th September, 2021 and have been presented solely on the basis of information compiled by the Management.

Place: Indore (M.P.) Date: 13.11.2021

For ABMS & Associates Chartered Accountants FRN: 030879C

CA Abhay Sharma

Partner

M.No. 411569 UDIN:-21411569AAAADM6824

UNIINFO TELECOM SERVICES LIMITED CIN - L64202MP2010PLC024569

Registered office-403, Chetak Center, 12/2 R.N.T Marg Indore (M.P.), Website: www.uni-info.co.in Statement of Standalone Unaudited Financial Results for the Half Year 30th September, 2021

			For the Half Year Ended			For the Year Ended
S. No.	Particulars		30-09-2021	31-03-2021	30-09-2020	31-03-2021
						Audited
$\mathbf{1}$	Income from Operations
	(a)Net sales /Income from operation		1907.91	2459.61	1611.41	4071.02
	(b)Other Operating income		14.28	11.34	2.91	14.25
	Total Revenue	$\mathbf{A}$	1922.19	2470.95	1614.32	4085.26
$\overline{2}$	Expenses
	(a) Cost of materials consumed		101.64	289.67	136.99	426.66
	(c) Change in inventories of finished goods, Workin-progress and stock-in-trade		564.35	$-226.18$	547.00	320.83
	(d) Employee benefits expense		665.52	705.28	480.36	1185.64
	(e) Depreciation and amortisation expense		47.01	56.36	56.93	113.29
	(f) Finance Costs		29.71	22.90	12.75	35.65
	(g) Other Expenses		866.60	1529.53	833.17	2362.70
	Total Expenses	$\mathbf{B}$	2274.83	2377.58	2067.20	4444.78
$\mathbf{3}$	Profit/(Loss) before Exceptional &extraordinary items & tax Items (1-2)	$\mathbb{C}$	$-(352.64)$	(93.37)	$-(452.89)$	$-(359.52)$
$\overline{4}$	Exceptional Items
5	Profit/ (Loss) before extraordinary items & tax$(3-4)$		$-(352.64)$	(93.37)	$-(452.89)$	$-(359.52)$
6	Extraordinary Items
$\overline{7}$	Profit / (Loss) before tax (5-6)		$-(352.64)$	(93.37)	$-(452.89)$	$-(359.52)$
8	Tax expenses
	(a) Current Tax		0.00	$-0.34$	0.34	0.00
	(b) Short/(Excess) provision for earlier years		0.00	$-0.05$	0.00	$-0.05$
	(c) Deferred Tax (Assets)		(0.00)	$-(2.24)$	$-(10.01)$	$-(12.25)$
9	Net Profit / Loss for the period		$-(352.64)$	(96.00)	$-(443.21)$	$-(347.22)$
10	Earning Per Share
	(a) Basic (Rs. 10 Per share each)		(3.30)	0.90	(4.14)	(3.25)
	(b) Diluted (Rs. 10 Per Share each)		(3.30)	0.90	(4.14)	(3.25)
11	Paid up Equity share Capital (Face value ofRs. 10/-each)		1069.31	1069.31	1069.31	1069.31
12	Reserves Excluding Revaluation Reserves		2077.12	2429.76	2333.77	2429.76

(Rs. in Lakhs except Earning per share data)

UNIINFO TELECOM SERVICES LIMITED crN - L64202MP2010PLC024569 Registered office- 403, Chetak Center, l2l2 RN.T Marg Indore (M.P.) Website : www.uni-info.co.in

Standalone Unaudited Statement of Assets And Liabilities as on 3Oth September,2021

	Rs. In Lacs
S.No.	Particular	As at 30th	As at 31st March.
		Seotember.202l	2021
			Audited
A	EOUITY AND LIABILITIES
I	Share Holders'Fund
	a) Share Capital	1069.31	1069.31
	b) Reserves and Surplus	2077.12	2429.76
	c) Money received asainst share warrants
	Sub-total - Shareholders' funds	3146.43	3499.07
2	Share aonlication monev pendins allotment
J	Minoritv interest *
2	Non-current liabilities
	(a) Long-term borrowings	l.0t	2.42
	b) Defened tax liabilities (net)
	c) Other lons-term liabilities
	'b) Lone-term orovisions	106.27	99.38
	Sub-total - Non-current liabilities	107.36	101.80
J	Current liabilities
	(a) Short-term borrowings	615.40	401.52
	(b) Trade payables
	(I) Total outstanding dues of micro enterprises and
	small enterprise
	(II) Total outstanding does ofcreditors other than
	micro entemrises and small enterprises	65.71	293.17
	c) Other current liabilities	233.05	183.14
	d) Short-term provisions
	Sub-total - Current liabilities	914,17	877.82
	IOTAL- Equity and Liabilities	4167.96	4478.69
B	ASSETS
	Non-current assets
	a) Property, Plant and Equipments
	ii) Tangible assets	398.16	383.31
	ii) intangible assets
	iii) Capital Work-in-Prosress	0.00	0.00
	'c) Non-current investments	47.24	47.24
	d) Defened tax assets (net)	5l.05	51.05
	e) Lone-term loans and advances	381.64	r94.38
	l'fl Other non-current assets
	Sub-total - Non-current assets	878.09	67s.98
2	Current assets
	[a) Current investments
	(b) Inventories	1768.13	2332.48
	'c) Trade receivables	tttt.24	845.91
	d) Cash and cash equivalents	1.87	25r.57
	e) Short-term loans and advances	55J. t)	313.74
	'fl Other current assets	72.86	59.01
	Jub-total - Current assets	3289.87	3802.72
	IOTAL - Assets	4167.96	4478.69

UNIINFO TELECOM SERVICES LIMITED CIN - L64202MP2010PLC024569

Registered office-403, Chetak Center, 12/2 R.N.T Marg Indore (M.P.) Website: www.uni-info.co.in

Standalone Unaudited Statement of Cash Flow Statement as on 30th September, 2021

	As at 30th	Rs. In LacsAs at 31st March,
Particulars	September, 2021	2021
		Audited
Cash flow from operating activities
Net Profit before taxation and extraordinary item	$-352.64$	$-359.52$
Adjustment to reconcile profit before tax to cash generated by
operating activities:-
Depreciation & Non-Cash Expense	47.01	113.29
Finance Costs	29.71	35.65
Sundry Balance written off	$-0.46$	$-2.25$
Interest Received	$-0.14$	$-0.58$
Short Term Gain on M.F.	0.00	$-2.24$
Interest from subsidiary	$-13.30$	$-2.67$
Loss from fire	0.00	26.17
Loss from sale of Assets	0.00	0.64
Interest Income on FDR	0.00	0.00
Provision for Doubtful Debts	0.00	0.00
Operating profit before working capital changes	$-289.82$	$-191.49$
Changes in Assets and liabilities
WIP Services - Decrease/(Increase)	564.35	320.83
Trade Receivables - (Increase)/Decrease	$-265.33$	195.20
Loans and advances and other Assets - (Increase)/Decrease	$-34.31$	77.60
Liabilities and Provision - Increase/(Decrease)	$-170.30$	99.50
Cash generated from Operations	$-195.41$	501.63
Direct Taxes Paid	$-0.02$	$-90.61$
Net cash flow from operating activities	$-195.43$	411.02
Cash flow from investing activities
Fixed Assets	$-61.86$	$-74.18$
Investment in Bank Fixed Deposits	0.00	$-250.00$
Proceeds from sale of Bank Fixed Deposits	0.00	250.17
Investment in other FDR	$-0.07$	0.00
Interest Received	0.14	3.09
Investment in Mutual fund	0.00	-475.00
Proceeds from sale of Mutual Fund	0.00	477.24
Loan to Subsidiary	$-175.43$	$-187.09$
Investement In Subsidiary	0.00	0.00
Current Investments	0.00	0.00
Net cash flow from investing activities	$-237.22$	$-255.78$
Cash flow from financing activities
Long Term Borrowings - (Decrease)/Increase	$-1.34$	$-2.51$
Short Term Borrowings - (Decrease)/Increase	214.00	133.02
Finance Costs	$-29.71$	$-35.65$
Net cash flow from financing activities	182.95	94.86
Net increase in cash and cash equivalents	$-249.70$	250.11
Cash and cash equivalents at the begining of the period	251.57	1.47
Cash and cash equivalents at the end of the period*	1.87	251.57

* The above cash flow statement has been prepared under the "Indirect Method" as set out in the Accounting Standard-3, "Statement of Cash Flow".

	COMPONENT OF CASH & CASH EQUIVALENTS:	As at 30thSeptember, 2021	As at 31st March,2021
	CASH & CASH EQUIVALENTS:
	Balance with banks:
	i) Current Accounts	1.77	251.34
A	Cash on Hand:	0.11	0.23
		1.87	251.57
		ECOM

DO/

Notes to Unaudited Standalone and consolidated Statement of the Financial Results for the Half Year Ended 30th September 202I

1. The above said financial results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meeting held on 13th November, 2021

2. The Statutory Auditors have carried out limited review of the unaudited financial results of the Company for the half year ended 30.09.202t.

3. The Statement is prepared in accordance with the requirement of Accounting Standards [AS) specified under section 133 of the Companies Act, 2013 read with rule 7 of the companies (Accounts) Rules, 201,4.

4" The Company is having 03 wholly owned subsidiary Companies, out of that one wholly owned Subsidiary company namely "Uniinfo Technologies QFZ LLC" based at Qatar formed during current financial year, hence consolidated figures are separately attached.

1. The company is engaged in the Business of Rendering Services to telecom operators & OEMs and therefore, there is only one reportable segment in accordance with the Accounting Standard on Segmental Reporting IAS-17J.

2. Statement of standalone and consolidated Assets and Liabilities and cash flow as on 3Oth September,202L is enclosed herewith

7" The investor's complaints status up to 3Oth September,202L is NIL

B. Estimation of Uncertainties relating to the Global health pandemic from COVID-19 (COVTD-19):

The Company has considered the impact of COVID- 19 as evident so far in above published financial results and will also continue to closely monitor any material changes to future economic condition with necessitate anv further modification.

1. The previous period f year's figures are regrouped/ rearranged wherever found necessary to make it comparable with the current year.

Date: 13-11-2021 Place: lndore

e Board of Directors

Kishore Bhuradia Managing Director DIN:03257728

Branch Office: 103, Shri Laxmi Leela Tower, 240, Sneh Nagar, Near Kalash Mandapam, Sapna Sangita Road, Indore-01

© 0731-4292948, 98270-67732

M sharmaabhayca@gmail.com abhay@abms.associates

4he

www.abms.associates ⊕

Independent Auditor's Review Report on Review of Consolidated Unaudited Half Yearly Financial Results of the Company Pursuant to the Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.

To,

The Board of Directors, Uniinfo Telecom Services Limited Indore (M.P.)

• 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of UNIINFO TELECOM SERVICES TIMITED ["the Parents") and its subsidiary (The Parent and its subsidiary together referred to as "Group") for the Half Year ended 30th September, 2021 and for the period from 1st April, 2021 to 30th September, 2021, being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI [Listing Obligations and Disclosure Requirements Regulations, 2015, as amended.
• 1. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down Accounting Standard 25 "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
• 1. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of $\mathbf{S}\mathbf{S}\mathbf{O}_{C}$ Chartered Accountants of India. A review of interim financial information cousists of

making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures' A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit' Accordingly, we do not express an audit opinion'

we also performed procedures in accordance with the circular issued by the sEBI under Regulation 33 tB) of the SEBI [Listing obligations and Disclosure RequirementsJ Regulations, 20|5,as amended, to the extent applicable.

• 1. TheStatementincludestheresultsofthefollowingentity:
  • a. UNIINFO TETECOM SERVICES (THAILAND) LIMITED'- Subsidiary company
  • b.UNIINFOTELECoMSERvIcEs(PRIVATE)IIMITED.SRILANKA.Subsidiary ComPanY
  • c. UNIINFO TECHNOLOGIES QFZ LLC QATER Subsidiary company
• Based on our review conducted and procedure as stated in paragraph 3 above and based on the consideration of the review reports of the unaudited statement ' nothing has come to our attention that cause us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI flisting obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed' or that it contains any material misstatement'
  • The consolidated unaudited financial results include the interim financial results of 03fThree) subsidiaries companies included in the consolidated unaudited financial results which have not been reviewed by their auditor. whose interim financial results reflect total assets of Rs. 266.53 Lakhs as at September 30,202L' total revenues of Rs' L77.47lakhs and total net Loss of Rs. 7L.4g Lakhs for the six months period ended September 30,202'l,and cash flow [net) of Rs.68.14 Lakhs for the six months period .:r^-^r r- +r.n ^^-.nlirlat ..rf ,rrrettliffifht*ncial ended September 30, 202'J., as considered in the consolidated unaudff'

'o L,*

results. According to the explanations given to us by the management, these interim financial results are not material to the group.

Our conclusion on the statement is not modified in respect of the above matters.

Place: Indore (M.P.) Date: L3.LL.ZOZL

iN

For ABMS & Associates Chartered Accountants p*q

Partner M.No. 4LL569 UDIN: 2L4tlS69AAAr{ w#

UNIINFO TELECOM SERVICES LIMITED

CIN-L64202MP2010PLC024569

Registered office-403, Chetak Center, 12/2 R.N.T Marg Indore (M.P.), Website: www.uni-info.co.in Statement of Consolidated Unaudited Financial Results for the Half Year 30th September, 2021

			For the Half Year Ended			For the Year Ended
S. No.	Particulars		30-09-2021	31-03-2021	30-09-2020	31-03-2021
						Audited
$\mathbf{1}$	Income from Operations
	(a)Net sales /Income from operation		2084.66	2581.34	1611.41	4192.75
	(b) Other Operating income		1.65	8.69	2.95	11.64
	Total Revenue	$\mathbf{A}$	2086.31	2590.03	1614.36	4204.38
$\overline{2}$	Expenses
	(a) Cost of materials consumed		131.07	309.41	136.99	446.39
	(c) Change in inventories of finished goods, Work -in-progress and stock-in-trade		564.35	$-226.18$	547.00	320.83
	(d) Employee benefits expense		746.11	757.18	485.20	1242.38
	(e) Depreciation and amortisation expense		47.05	56.39	56.93	113.33
	(f) Finance Costs		30.06	23.13	12.76	35.89
	(g) Other Expenses		1005.10	1637.77	837.10	2474.87
	Total Expenses	$\mathbf{B}$	2523.74	2557.71	2075.98	4633.69
$\overline{3}$	Profit/(Loss) before Exceptional &extraordinary items & tax Items (1-2)	$\mathbb{C}$	$-(437.43)$	(32.32)	$-(461.63)$	$-(429.31)$
$\overline{4}$	Exceptional Items
5	Profit/ (Loss) before extraordinary items & tax$(3-4)$		$-(437.43)$	(32.32)	$-(461.63)$	$-(429.31)$
6	Extraordinary Items
$\overline{7}$	Profit / (Loss) before tax (5-6)		$-(437.43)$	(32.32)	$-(461.63)$	$-(429.31)$
8	Tax expenses
	(a) Current Tax		0.00	$-0.34$	0.34	0.00
	(b) Short/(Excess) provision for earlier years		0.00	$-0.05$	0.00	$-0.05$
	(c) Deferred Tax (Assets)		(0.00)	$-(2.24)$	$-(10.01)$	$-(12.25)$
$\overline{9}$	Net Profit / Loss for the period		$-(437.43)$	(34.94)	$-(451.95)$	$-(417.01)$
10	Earning Per Share
	(a) Basic (Rs. 10 Per share each)		(4.09)	0.33	(4.23)	(3.90)
	(b) Diluted (Rs. 10 Per Share each)		(4.09)	0.33	(4.23)	(3.90)
11	Paid up Equity share Capital (Face value ofRs. 10/-each)		1069.31	1069.31	1069.31	1069.31
12	Reserves Excluding Revaluation Reserves		1907.60	2345.30	2310.36	2345.30

(Rs. in Lakhs except Earning per share data)

UNIINFO TELECOM SERVICES LIMITED cIN - L64202MP2010PLC024569 Registered office- 403, Chetak Centero 1212 RN.T Marg Indore (M.P.) Website : www.uni-info.co.in

Consolidated Unaudited Statement of Assets And Liabilities as on 30th September,202l

			Rs. In Lacs
S.No.	Particular	As at 30th	As at 31st Marcho
		Sentember.202l	2021
			Audited
A	EQUITY AND LIABILITIES
	Share Holders' Fund
	a) Share Capital	1069.31	1069.31
	b) Reserves and Surplus	1907.6C	2345.3C
	c) Monev received asainst share warrants
	Sub-total - Shareholders' funds	2976.91	3414.62
2	Share application money pending allotment
J	Minoritv interest *
2	\on-current liabilities
	a) Lons-term borrowinss	1.08	2.42
	b) Deferred tax liabilities (net)
	c) Other lons-term liabilities
	b) Lons-term provisions	t06.27	99.38
	Sub-total - Non-current liabilities	107.36	101.80
J	Current liabilities
	a) Short-term bonowings	615.40	401.52
	b) Trade oavables
	(I) Total outstanding dues ofmicro enterprises and
	small enterprise
	(II) Total outstanding does ofcreditors other than		301.32
	micro enterprises and small enterprises	65.7r
	c) Other current liabilities	242.39	195.20
	(d) Short-term provisions		0.00
	Sub-total - Current liabilities	923.sl	898.04
	IOTAL- Equity and Liabilities	4007.78	4414.45
B	ASSETS
	Non-current assets
	a) Property, Plant and Equipments
	1ii) Tansible assets	399.00	384.26
	ii) intaneible assets
	iii) Capital Work-in-Prosress
	c) Non-cunent investments
	d) Defened tax assets (net)	5 1.05	51.0i
	e)'Long-term loans and advances	3.15	4.62
	'fl Other non-current assets
	Sub-total - Non-current assets	453.20	439.92
2	Current assets
	a) Cunent investments
	b) Inventories	1768.r3	2332.48
	c) Trade receivables	1256.57	969.39
	d) Cash and cash equivalents	t15.44	296.99
	e) Short-term loans and advances	341.57	316.65
	fl Other current assets	72.86	59.01
	Sub-total - Current assetsIOTAL - Assets	3554.584007.78	3974.534414.45

lr ldt *t

UNIINFO TELECOM SERVICES LIMITED CIN - L64202MP2010PLC024569

Registered office-403, Chetak Center, 12/2 R.N.T Marg Indore (M.P.)

Website: www.uni-info.co.in

Consolidated Unaudited Statement of Cash Flow Statement as on 30th September, 2021

	As at 30th September,	IS. III LACSAs at 31st March,
Particulars	2021	2021
		Audited
Cash flow from operating activities
Net Profit before taxation and extraordinary item	$-437.43$	$-429.31$
Adjustment to reconcile profit before tax to cash generated by
operating activities:-	0.00
Depreciation & Non-Cash Expense	47.05	113.33
Finance Costs	30.06	35.89
Sundry Balance written off	$-0.46$	$-2.25$
Interest Received	$-0.16$	$-0.63$
Short Term Gain on M.F.	0.00	$-2.24$
Loss by fire	0.00	26.17
Loss on sale of Assets	0.00	0.64
Interest Income on FDR	0.00	0.00
Provision for Doubtful Debts	0.00	0.00
Operating profit before working capital changes	$-360.92$	$-258.39$
Changes in Assets and liabilities
WIP Services - Decrease/(Increase)	564.35	320.83
Trade Receivables - (Increase)/Decrease	$-287.18$	72.68
Loans and advances and other Assets - (Increase)/Decrease	$-34.32$	82.15
Liabilities and Provision - Increase/(Decrease)	$-184.35$	115.43
Cash generated from Operations	$-302.42$	332.69
Direct Taxes Paid	$-0.02$	$-90.61$
Net cash flow from operating activities	$-302.45$	242.08
Cash flow from investing activities
Fixed Assets	$-61.79$	$-75.17$
Investment in Bank Fixed Deposits	0.00	$-250.00$
Proceeds from sale of Bank Fixed Deposits	0.00	250.17
Investment in Mutual fund	0.00	$-475.00$
Proceeds from sale of Mutual Fund	0.00	477.24
Investment in other FDR	$-0.07$	0.00
Interest Received	0.16	0.46
Current Investments	0.00	0.00
Net cash flow from investing activities	$-61.70$	$-72.30$
Cash flow from financing activities
Long Term Borrowings - (Decrease)/Increase	$-1.34$	$-2.51$
Short Term Borrowings - (Decrease)/Increase	214.00	133.02
Finance Costs	$-30.06$	$-35.89$
Net cash flow from financing activities	182.60	94.62
Net increase in cash and cash equivalents	$-181.55$	264.40
Cash and cash equivalents at the begining of the period	296.99	32.59
Cash and cash equivalents at the end of the period*	115.44	296.99

* The above cash flow statement has been prepared under the "Indirect Method" as set out in the Accounting

COMPONENT OF CASH & CASH EQUIVALENTS:	As at 30th September,2021	As at 31st March.2021
CASH & CASH EQUIVALENTS:
Balance with banks:

i) Current Accounts

Cash on Hand: $\overline{A}$

115.33 296.76 $0.11$ $0.23$ 115.44 296.99

$\mathbf{D}_{\alpha}$ $T - T$

Notes to Unaudited Standalone and consolidated Statement of the Financial Results for the Half Year Ended 30th September 2027

1" The above said financial results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meeting held on 13th November, 2021.

1. The Statutory Auditors have carried out limited review of the unaudited financial results of the Company for the half year ended 30.09.2021..

2. The Statement is prepared in accordance with the requirement of Accounting Standards [AS) specified under section 133 of the Companies Act,2013 read with rule 7 of the companies [Accounts) Rules, 2014.

3. The Company is having 03 wholly owned subsidiary Companies, out of that one wholly owned Subsidiary company namely "Uniinfo Technologies QFZ LLC" based at Qatar formed during current financial year, hence consolidated figures are separately attached"

4. The company is engaged in the Business of Rendering Services to telecom operators & OEMs and therefore, there is only one reportable segment in accordance with the Accounting Standard on Segmental Reporting (AS-17J.

5. Statement of standalone and consolidated Assets and Liabilities and cash flow as on 3Otr September,202'J. is enclosed herewith

6. The investor's complaints status up to 3Oth September,2021, is NIL

8. Estimation of Uncertainties relating to the Global health pandemic from COVID-1e (covrD-1e):

The Company has considered the impact of COVID- 19 as evident so far in above published financial results and will also continue to closely monitor any material chanqes to future economic condition with necessitate any further modification,

1. The previous period f year's figures are regrouped/ rearranged wherever found necessary to make it comparable with the current year.

Date: 13-11-2021) Place: Indore

Board of Directors Kishore Bhuradia Managing Director DIN:03257728