26" May, 2021

The Corporate Relationship Department	Listing Department
BSE Limited	National Stock Exchange of India Ltd.
Phiroze Jeeyjeebhoy Towers,	Exchange Plaza, C/1, Block G,
Dalal Street,	Bandra Kurla Complex, Bandra (East)
MUMBAI- 400 001	MUMBAI 400 051
SECURITY ID- 500429	SYMBOL: UNIENTER

Sir/Madam,

SUB.: AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 315! MARCH, 2021

We wish to inform you that at the meeting of the Board of Directors of the Company ("Board") held today i.e., on Wednesday, 26" May, 2021, the Board has considered and approved the audited financial results of the Company for the quarter and year ended 31" March, 2021. The said audited financial results were reviewed by the audit committee and thereafter approved by the Board.

Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, statement showing the Audited Financial Results for the year ended 31" March, 2021 along with Statement of Cash Flow, Statement of Assets and Liabilities and Auditor's Report of the Statutory Auditors of the Company are enclosed herewith.

Pursuant to the proviso to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board declares that the above Auditor's Report is with unmodified opinion with respect to the Audited Financial Results of the Company for the year ended 31° March, 2021.

We would like to further inform you that the Board has recommended dividend of 170% i.e., 3.40 per equity share on equity shares of €2/- each, subject to deduction of tax at source and approval of members at the ensuing 52™ Annual General Meeting ("AGM"). The dividend will be paid or warrants thereof will be dispatched to the shareholders within 30 days of the AGM.

The Board Meeting commenced at 6.30 p.m. and concluded at 7.40 p.m.

May we request you to take the same on your record and inform all your constituents accordingly.

Thanking you,

Yours faithfully, for UNIPHOS ENTERPRISES LIMITED

K. M. THACKER Company Secretary and Compliance Officer (ICSI Membership No. ACS-6843)

B S R & Co. LLP

Chartered Accountants

14th Floor, Central B Wing and North C Wing,Nesco IT Park 4, Nesco Center, Western Express Highway,Goregaon (East), Mumbai - 400 063

Telephone: +91 22 6257 1000 Fax: +91 22 6257 1010

Independent Auditors' Report

To the Board of Directors of Uniphos Enterprises Limited

Report on the audit of the Annual Financial Results

Opinion

We have audited the accompanying annual financial results of Uniphos Enterprises Limited (hereinafter referred to as the "Company") for the year ended 31 March 2021, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations').

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid annual financial results:

a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the vear ended 31 March 2021

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our opinion on the annual financial results.

$\mu_{\rm{max}} = \rho + 4$

BSR& Co. LLP

Management's and Board of Directors' Responsibilities for the Annual Financial Results

'These annual financial results have been prepared on the basis of the annual financial statements.

The Company's Management and the Board of Directors are responsible for the preparation and presentation of these annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the asscts of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the annual financial results, the Management and the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the Board of Directors cither intends to liquidate the Company or to cease operations, or has no realistic alternative but to do $0.

The Board of Directo responsible for oversceing the Company's financial reporting process

Auditor's Responsibilities for the Audit of the Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the annual financial results asa whole are free from material misstatement, whether duc to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arisc from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these annual financial results.

'As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

* Identify and assess the risks of material misstatement of the annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of intemal control.
* Obtain an understanding of internal control relevant to the audit in order to design audit pravedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

é.the appropriateness of accounting policies used and the reasonableness of accounting be ites and related disclosures in the financial results made by the Management and Board of rectors.

BSR&Co. LLP

Auditor's Responsibilities for the Audit of the Annual Financial Results (Continued)

* Conclude on the appropriateness of the Management and Board of Directors use of the going concem basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern,
* Evaluate the overall presentation, structure and content of the annual financial results, including the disclosures, and whether the annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audi

We also provide those charged with govemance with a statement that we have complied with relevant ethical requit regarding independence, and to c e with them all re! and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards,

Other Matters

The annual financial results include the results for the quarter ended 31 March 2021 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For BSR & CO. LLP Chartered Accountants Firm's Registration No.101248W/W-10002: Bm, Shp

Bhavesh Dhupelia Partner Mumbai: Membership Number: 042070 Date: 26 May 2021 UDIN: 21042070AAAACA2514

CIN: 1.24219GJ1969PLC001588

Regd. Off: 11, G. I. D. C., Vapi, Dist.: Valsad - 396195, Gujarat.

Statement of audited financial results for the quarter and year ended 31 March 2021(Rs. In Lakhs)
Particulars		Onarter coded31/03/2021(Andited) Refernote 3	Quarter ended31/12/2020(Unaudited)	Ouarter ended31/03/2020(Audited)Refernote 3	Year ended31/03/2021(Audited)	Year ended31/03/2020(Audited)
T.	Revenue from operations	(6.76)		22.68	83.27	22.68
$\overline{2}$	Other Income	105.42	72.62	40.87	2.649.65	2.341.81
3	Total Income	98.66	72.62	63.55	2,732.92	2,364.49
$\frac{4}{3}$	Expenses
	(a)Cost of materials consumed
	Purchase of stock-in-trade(b)	×	÷	÷	$\sim$	٠
	(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade	(6.70)٠	×.	22.47	82.52٠	22.47
	Employee benefits expense(d)	98.51	26.05	26.02	176.56	٠104.09
	Legal and professional fees(e)	17.49	6.61	8.75	37.58	35.37
	mFinance costs		v	÷	×	٠
	(e)Depreciation and amortisation expenses	0.86	0.86	0.91	3.45	3.64
	Other expenses(h)	34.97	18.65	86.09	20.59	156.22
	Total expenses	145.13	52.17	144.24	393.16	321.79
$\tilde{\mathbf{z}}$	Profit/(Loss) from operations before tax (3-4)	(46.47)	20.45	(80.69)	2,339.76	2,042.70
6	Tax expense
	(a) Current tax	(15.21)	14.50	7.26	٠	35.25
	(b)Deferred tax
	Prior period tax(c)	(105.35)			(105.35)	0.01
7	Net Profit/(Loss) for the period (5-6)	74.09	5.95	(87.95)	2,445.11	2,007.44
$\mathbf{R}$	Other Comprehensive income	62,977.24	(13, 451, 51)	(96.285.48)	117,244.67	(119.990.40)
	Items not to be reclassified to profit and loss	68.641.24	(13, 613, 07)	(99.621.10)	122,908.67	(119.990.40)
	Income tax relating to items not to be reclassified toprofit and loss (Refer note 5).	(5,664,00)	161.56	3,335.62	(5.664.00)
$\mathbf{Q}$	Total comprehensive income for the period (7+8)	63,051.33	(13, 445, 56)	(96, 373, 43)	119,689.78	(117.982.96)
	10 Paid-up equity share capital (Face value - Rs. 2 perEquity share)	1,390.92	1,390.92	1,390.92	1,390.92	1.390.92
11	Other equity				270,079.95	150.390.17
	12 Earnings Per Share
	(of Rs. 2/- each) (not annualised) :
	Basic and diluted	0.11	0.01	(0.13)	3.52	2.89

NOTES.

1 The above financial results are reviewed by the Audit committee and thereafter approved at the meeting of the Board of Directors on 26 May 2021. The statutory auditors have expressed an unmodified opinion. The audit report has been filed with the stock exchanges and is available on the Company's website. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules 2015 as amended from time to $time$
2 The Board has recommended dividend @ 170 % on equity shares of Rs. 2 each of the Company. (i.e. Rs. 3.40 per equity share), subject to the approval of shareholders at the ensuing Annual general meeting.
3 The figures for the quarter ended 31 March 2021 and 31 March 2020 are the balancing figures between the audited figures in respect of the full financial year and year to date unaudited figures up to the third quarter for the respective years. Also, the figures up to the end of third quarter had only been reviewed and not subjected to audit.
4 The Company elected to exercise the option permitted under Section 115BAA of the Income-tax Act, 1961 as introduced by the Taxation Law (Amendment) Ordinance, 2019. Accordingly, the Company has recognised Provision for Income Tax for the ended 31 March 2021 on the basis the reduced tax rate prescribed in the said section.
5 During the current quarter, the Company has recognised deferred taxes relating to temporary differences between the tax base of investments and their carrying amounts for financial reporting purposes.
The Company is engaged in trading business in India, which in the context of Ind AS 108 "Operating Segments" is considered to 6 be its only business segment and thus no geographic segment is applicable.

$\cdots$

	Onarter ended31/03/2021(Audited)	Ouarter ended31/12/2020(Unaudited)	Onarter ended31/03/2020(Audited)	Year ended31/03/2021(Audited)
Rates and taxes	24.70	10.10	8.05	56.33	41.58
Repairs and maintenance	1.46	0.46	14, 2.02	4.25	1407
Security charges	7.16	6.94	5.97	26.96	24.57
Fair value Loss / (exin) on financial instruments throughProfit and Loss *	(30.19)	22.16	17.88	(75.77)
Capital (Gain)/Loss on redemption of currentinvestments *		(57.72)	79.11	(57.72)	68.59

rprises Limited For a The Nebel no bo

Devidas $Cb$ man and Managing Director $(DIN: 00180810)$

Place: Mumbai Date: 26 May 2021

Uniphos Enterprises LimitedCIN : 1.24219GJ1969PLC001588Regd. Off : 11, G. L D. C., Vapi, Dist . : Valsad - 396195, Gujarat.Statement of Assets and Liabilities as at 31 March 2021

Particulars	As at 31.03.2021	(Rupees in lakhs)As at 31.03.2020
	(Audited)	(Audited)
ASSETS

Non-current assets
Property, plant and equipment
Investment property	17,553.56	17,462.63
Financial assets:
(i) Investments	250,919.72	126,059.98
(ii) Loans	0.16	0.16
Income tax Assets (Net)	2,626,86	2,420.10
Total Non-current assets	271,100,30	145,942.87

2 Current assets
Financial assets
(i) Investments	4,083.48
(ii) Cash and Cash equivalents	431.77	4,276.62
(iii) Loans	1,470.00	1,470.00
(iv) Other financial assets	67.80	160.93
Other current assets	7.92	1.51
Total current assets	6,060.97	5,909.06
Total Assets
EQUITY AND LIABLITIES	277,161.27	151,851.93
Equity
Equity share capital	1.390.92
Other Equity		1,390.92
	270.079.95	150,390.17
Total Equity	271,470.87	151,781.09
LIABLITIES
2 Non-current Liabilities
Deferred tax liabilities
	5,664,00
Total non-current liabilities	5,664.00
Current Liabilities
Financial liabilities
Trade payables
- Outstanding dues of micro and small enterprises
- Outstanding dues of other than micro and small enterprises	16.08
Other Current Liabilities	10.32	69.47
OS		1.37
Total current liabilities	26.40	70.84

Total Equity and Liabilitiessas	277,161,27	151,851.93