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United Interactive Limited Interim / Quarterly Report 2026

May 29, 2026

63859_rns_2026-05-29_5b94cda4-2265-4419-a776-d8b446a3503b.pdf

Interim / Quarterly Report

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UI

Date: May 29, 2026

To
Department of Corporate Services,
BSE Limited,
P.J. Towers, Dalal Street,
Mumbai - 400001

Sub.: Outcome of the Board Meeting.

Dear Sir/Madam,

With reference to the captioned subject matter, we would like to inform you that the Board of Directors of United Interactive Limited at their meeting held today (started at 11:10 am and concluded on 12:10 pm), have inter alia, considered and approved the Audited Financial Results for the quarter & year ended on March 31, 2026.

We confirm Audit report of the Statutory Auditor on the said financials is issued with Unmodified opinion.

The Audited Financial Results (Standalone and Consolidated) for the quarter / year ended March 31, 2026 along with Auditors’ Report thereon is attached herewith.

The aforesaid Financial Results, as approved by the Board, will also be available on the Company’s website www.unitedinteractive.in

Thanking You.

For United Interactive Limited

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UNITED INTERACTIVE LIMITED
602, Maker Bhavan No. III, 21, New Marine Lines, Mumbai - 400 020. Tel No. 22013736 Fax No. 40023307
www.unitedinteractive.in CIN NO: L72900MH1983PLC030920 E-mail : [email protected]


UNITED INTERACTIVE LIMITED
(A) Location with interest
Regd. Office : 902, Maker Bhavan III, New Marine Lines, Mumbai 400 330
STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2020
(F = Leins except per share data)
PARTICULARS Quarter Ended Year Ended
31.03.26 31.12.29 31.03.25 31.03.26 31.03.25
1 Income from operations
(a) Revenue from operations - - 229.59 - 229.59
(b) Other Income 117.76 87.26 81.85 408.59 421.57
Total Income (g/mb) 117.76 87.26 211.64 408.59 851.35
2 Expenditure
(a) Consumption of raw materials - - - 85.10 -
(b) Purchases of stock - in - trade - - - - -
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 53.03 - 152.75 (10.64) 162.75
(d) Employee benefits expenses 24.18 44.21 128.07 102.55 108.18
(e) Finance Costs 0.28 0.26 0.23 0.98 1.03
(f) Depreciation and amortisation expenses 0.56 0.69 0.08 (8.41) 22.55
(g) Other expenditure 15.03 15.49 23.46 60.12 70.76
Total Expenses 124.12 59.46 212.50 245.52 353.26
3 Profit/(Loss) before Exceptional Items & tax (1-2) 13.64 21.60 98.95 181.17 298.09
4 Exceptional Items
5 Profit before tax (3-4) 13.64 21.60 98.95 181.17 298.09
6 Tax expenses
(a) Current tax expenses 25.59 4.38 13.47 59.42 75.05
(b) Taxes of earlier years 0.57 - - 0.07 2.26
(c) Deferred tax 0.60 1.26 2.17 2.52 1.00
Tax expenses 27.55 5.62 13.64 41.99 76.22
7 Profit/(Loss) for the period from continuing operations (3-5) (13.92) 19.98 85.31 99.18 221.70
8 Profit/(Loss) from discontinued operations before tax - - - - -
9 Tax expense of discontinued operations - - - - -
10 Net Profit/(Loss) from discontinued operations after tax (6-9) - - - - -
11 Net Profit/(Loss) for the period (1+10) (13.92) 19.98 85.31 99.18 221.70
12 Other Comprehensive Income
(a) Items that will not be reclassified to Profit or Loss 1.45 - - 1.48 -
(b) Reimbursement of defined employee benefit plans (0.37) - - (0.37) -
Income Tax relating to items that will not be reclassified to Profit or Loss (1,392.37) 474.83 (133.71) (1.33) 129.92
(a) Changes in fair value of financial assets 220.10 (67.87) 19.84 18.17 (38.76)
Less: Income Tax relating to items that will not be reclassified to Profit or Loss - - - - -
Less: Income Tax relating to items that will be reclassified to Profit or Loss - - - - -
Total Other Comprehensive Income for the period (1,175.88) 408.78 (118.88) 27.32 88.16
13 Total Comprehensive Income for the period comprising profit/(Loss) and other Comprehensive Income for the period (11+12) (1,193.80) 422.76 (33.27) 126.50 300.02
14 Profit attributable to:
Owner of the equity (8.74) 8.38 41.87 42.12 104.94
Non-controlling interest (5.18) 9.41 43.43 57.05 116.81
Other Comprehensive Income attributable to:
Owner of the equity (600.21) 207.46 (80.63) 13.93 44.96
Non-controlling interest (576.87) 199.32 (58.25) 12.39 43.25
Total Comprehensive Income attributable to:
Owner of the equity (608.93) 214.22 (16.15) 16.70 140.90
Non-controlling interest (581.95) 209.73 (14.82) 10.44 160.01
15 Paid-up equity share capital (Face value of Rs.10h per share) 183.10 183.10 183.10 183.10 183.10
16 Other Equity - - - - 3,492.06
17 Earnings per equity share (EPS) (Rs.) - - - - -
Basic & Diluted (0.48) 0.36 2.29 2.30 5.73

UNITED INTERACTIVE LIMITED
CIN: L729008041883PL7200920
Consolidated Cash Flow Statement for the Year Ended March 31, 2020
(Rupees in Lakh)
31-Mar-26 Audited 31-Mar-25 Audited
A. CASH FLOW FROM OPERATING ACTIVITIES
1 Profit / (Loss) Before Tax Adjustments for 191.17 298.09
Depreciation / Amortisation 26.43 23.56
Finance Cost 0.96 1.00
Interest Income (197.59) (192.84)
Dividend Income (38.70) (22.39)
Rent Income (140.62) (127.77)
Profit on termination of Lease Assets (0.50) -
(Profit) / Loss on sale of Investment (27.65) (78.50)
(Profit) / Loss on sale of Fixed Assets (1.63) (0.17)
2 Operating Profit before Working Capital Changes (216.14) (99.02)
Movement in working capital:
Change in Inventories (10.64) 152.75
Change in Trade receivable 229.41 (229.01)
Change in Other financial assets 179.18 20.73
Change in Other assets 12.82 5.83
Change in Other financial liabilities 11.24 (0.60)
Change in Other Current Liabilities 0.68 (0.67)
3 Net Cash from Operating Activities 204.55 (150.00)
Less: Direct tax paid (60.17) (67.59)
Net Cash from Operating Activities (A) 136.38 (237.68)
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets (53.47) (4.58)
Purchase of Investment in property (0.37) (9.54)
Purchase of Investment in shares / securities (650.01) (817.27)
Sale of Investment in shares / securities 763.05 724.86
Proceeds from Sale of Property 63.70 -
Lease Assets adjustments 0.52 (1.50)
Proceeds from Sale of Fixed Assets 2.85 0.48
Interest Income 197.59 192.84
Dividend Income 38.70 22.39
Rent Income 140.62 127.77
Net Cash used in Investing Activities (B) 333.19 238.44
C. CASH FLOW FROM FINANCING ACTIVITIES
Repayment of Lease Liabilities (2.04) (2.00)
Interim Dividend paid (including Dividend Tax) (15.01) (15.01)
Interest on Lease Liabilities (0.96) (1.00)
Net cash from/used in Financing Activities (C) (18.01) (18.01)
Net increase/(Decrease) in Cash & Cash Equivalents during the year (A+B+C) 453.56 (17.28)
Cash & Cash Equivalent at the beginning of the year 47.95 55.22
Cash & Cash Equivalent at the end of the year 501.52 47.95

dC


UNITED INTERACTIVE LIMITED
CIN: L726009H1983PLCE00920
Regd. Office : 602, Materi Shavein Vi, New Marine Lines, Mumbai 400 020.
STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2020
PARTICULARS Quarter Ended Year Ended
31.03.29 31.12.29 31.03.29 31.03.29 31.03.29
1 Income from operations
(a) Revenue from operations - - - - -
(b) Other Income - - - 15.63 15.63
Total Income (a)+(b) - - - 15.63 15.63
2 Expenditure
(a) Consumption of raw materials - - - - -
(b) Purchase of stock - in - trade - - - - -
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade - - - - -
(d) Employee benefits expenses 1.12 0.92 1.07 3.97 3.54
(e) Finance Costs - - - - -
(f) Depreciation and amortization expenses - - - - -
(g) Other expenditure 2.72 2.79 2.79 11.56 11.25
Total Expenses 3.84 3.71 3.86 16.43 14.78
3 Profit/(Loss) Before Exceptional Items & tax (1-2) (3.84) (3.71) (3.86) 0.20 0.84
4 Profit
5 Profit before tax (3-4) (3.84) (3.71) (3.86) 0.20 0.84
6 Tax expenses
(a) Current tax expenses (0.51) (0.50) (0.53) 1.82 1.65
(b) Taxes of earlier years 0.02 - - 0.02 (0.00)
(c) Deferred tax - - - - -
Tax expense (0.49) (0.50) (0.53) 1.84 1.66
7 Profit/(Loss) for the period from continuing operations (5-8) (3.38) (3.31) (3.33) (1.64) (1.01)
8 Profit/(Loss) from discontinued operations before tax - - - - -
9 Tax expense of discontinued operations - - - - -
10 Net Profit/(Loss) from discontinued operations after tax (6-8) - - - - -
11 Net Profit/(Loss) for the period (7+10) (3.38) (3.31) (3.33) (1.64) (1.01)
12 Other Comprehensive Income:
(a) Items that will not be reclassified to Profit or Loss - - - - -
Less: Income Tax relating to items that will not be reclassified to Profit or Loss - - - - -
(b) Items that will be reclassified to Profit or Loss - - - - -
Less: Income Tax relating to items that will be reclassified to Profit or Loss - - - - -
Total Comprehensive Income for the period - - - - -
13 Total Comprehensive Income for the period comprising profit/(Loss) and other Comprehensive Income for the period (11+12) (3.38) (3.31) (3.33) (1.64) (1.01)
14 Profit attributable to:
Owner of the equity - - - - -
Non-controlling interest - - - - -
Other Comprehensive Income attributable to:
Owner of the equity - - - - -
Non-controlling interest - - - - -
Total Comprehensive Income attributable to:
Owner of the equity - - - - -
Non-controlling interest - - - - -
15 Paid-up equity share capital (Face value of Rs.10/- per share) 163.10 163.10 163.10 163.10 163.10
16 Other Equity (102.84)
17 Earnings per equity share (EPS) (Rs.)
Basic & Diluted (0.18) (0.18) (0.18) (0.09) (0.06)

SAN DIEGO STATEMENT

SAN DIEGO STATEMENT


UNITED INTERACTIVE LIMITED
DIN: L72900MH1983PLC030920
Cash Flow Statement for the year ended March 31, 2026

Particulars (Rupees in Lakhs)
31-Mar-25 Audited 31-Mar-25 Audited
1) CASH FLOW FROM OPERATING ACTIVITIES
Profit / (Loss) Before Tax 0.20 0.84
Adjustments for
Dividend Income (15.63) (15.63)
Interest Income
Operating Profit before Working Capital Changes (15.43) (14.79)
Movement in working capital:
Change in Other assets 0.63 0.01
Change in Other Current Liabilities 0.82 -
Net Cash from Operating Activities (13.99) (14.78)
Less: Direct tax paid (1.86) (1.91)
(15.84) (16.69)
2) CASH FLOW FROM INVESTING ACTIVITIES
Dividend Income 15.83 15.63
Interest Income
Net Cash used in/ from Investing Activities (B) 15.83 15.63
3) CASH FLOW FROM FINANCING ACTIVITIES
Net cash used in / from Financing Activities (C) - -
Net Increase/ (Decrease) in Cash & Cash Equivalents during the year (A+B+C) (0.21) (1.06)
Cash & Cash Equivalent at the beginning of the year 0.82 1.88
Cash & Cash Equivalent at the end of the year 0.60 0.82

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UNITED INTERACTIVE LIMITED
CW: L726000H1903FL0232030

STATEMENT OF ASSETS AND LIABILITIES AS AT MARCH 31, 2020 (Rupees in Lanks)

STANDALONE CONSOLIDATIVE
Particulars Year ended 31.03.20 Audited 31.03.20 Audited Year ended 31.03.20 Audited 31.03.20 Audited
ASSETS
1) Non-current assets
a Property, plant & equipment - - 398.55 356.81
b Intangible asset - - 0.10 0.13
c Investment in properties - - 258.10 322.73
d Financial assets
(i) Investment 78.14 78.14 5,120.64 4,946.47
(ii) Other financial asset 1.75 1.75 1,329.45 7.48
e Other non-current assets 0.04 0.05 15.39 24.42
Total non-current assets 79.96 79.96 7,713.42 5,665.05
2) Current assets
a Inventories - - 235.28 224.63
b Financial assets
(i) Cash & cash equivalent 0.60 0.62 501.52 47.96
(ii) Other balances with banks - - 331.59 1,832.16
(iii) Trade receivable - - - 229.41
(iv) Other financial asset - - 2.17 21.59
c Other current assets 0.08 0.08 22.15 7.36
0.98 1.48 1,095.71 3,363.11
TOTAL ASSETS 80.64 81.46 8,204.14 5,923.20
EQUITY AND LIABILITIES
1) Equity
a Share capital 183.13 183.10 183.10 183.10
b Other equity (104.49) (102.64) 3,573.49 3,482.06
Total Equity 78.62 80.26 2,799.89 3,975.10
2) Non-Controlling Interest
- - 4,106.12 3,896.86
3) Non-current liabilities
Financial liability
a Provisions - - - -
b Other Long Term Liabilities - - 58.02 54.27
- - 58.07 64.27
4) Deferred tax liability
- - 371.89 386.14
5) Current liabilities
a Financial liability - - 1.99 -
b Provisions - - - -
c Other current liabilities 7.57 1.20 9.35 8.77
2.88 1.20 11.37 8.77
TOTAL EQUITY AND LIABILITIES 80.64 81.46 8,204.14 5,923.20

Notes:
1. The above results have been reviewed by Audit Committee and approved by the Board of Directors at their meeting held on May 29, 2020.
2. The Company is operating in a single segment. Hence, segment reporting is not applicable to the Company.
3. The financial results for the year ended March 31, 2020 have been audited by the statutory auditors of the Company. The statutory auditor has expressed an unmodified opinion.
4. The above results have been prepared in accordance with the Companies (Accounting Standards) Rule, 2015 (Vol AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.
5. Previous quarters' / years' figures have been regrouped or rearranged wherever necessary.

For and on behalf of the Board

Date: May 29, 2020
Place: Mumbai
Sarapu Business
Director (CW) 03/153138

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D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.: 022-3590 7893,
Email Id: [email protected]

Independent Auditor's Report

To
The Board of Directors
UNITED INTERACTIVE LIMITED

Report on the Audit of Consolidated Financial Results

Opinion

We have audited the accompanying Consolidated annual Financial Results of UNITED INTERACTIVE LIMITED (hereinafter referred to as the 'Holding Company') and its subsidiaries (The Holding Company & its subsidiaries together referred to as "the Group") for the year ended 31st March 2026, ('the Statement') attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015, including relevant circular issued, as amended time to time ('Listing Regulations').

In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of report of on separate audited financial statements, financial information of the subsidiary, the aforesaid Consolidated Financial Results:

a. Includes results of the following entity 1. Netesoft India Limited

b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations, as amended, in this regard; and

c. Give a true and fair view in conformity with applicable Indian accounting standards, and other accounting principles generally accepted in India, of the consolidated net profit and other comprehensive income and other financial information of the Group for the year ended 31st March, 2026.

Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing (SAa) specified under section 143(10) of the Companies Act, 2013, as amended ("Act"). Our responsibilities under those SAa are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group 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 Companies 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 obtained by us in terms of their reports referred to in "Other Matter" paragraph below, is sufficient and appropriate to provide a basis for our opinion.

Page 1 of 4


D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.: 022-3590 7893,
Email Id: [email protected]

Managements Responsibilities for the Consolidated Financial Results

The Statement, which is responsibility of the Holding Company's Board of Directors, has been prepared on the basis of consolidated annual Financial Statements.

The Holding Company's Board of Directors are responsible for the preparation and presentation of these Consolidated Financial Results that give a true and fair view of the consolidated net profit and other comprehensive income and other financial information of the Group in accordance with applicable accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group 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 Consolidated Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Consolidated annual financial Results by the Directors of the Holding Company, as aforesaid.

In preparing the Consolidated Financial Results, the respective Board of Directors of the companies included in the Group are responsible for assessing the ability of the Group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

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

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results as a whole are free from material misstatement, whether due 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 arise 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 Consolidated Financial Results.

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

  • Identify and assess the risks of material misstatement of the Consolidated 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 internal control;

Page 2 of 4


D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.: 022-3590 7893,
Email Id: [email protected]

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion whether the Group has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls;
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;
  • Evaluate the appropriateness and reasonableness of disclosures made by the board of directors in the terms of requirements specified under regulation 33 of the Listing Regulations;
  • Conclude on the appropriateness of the Board of Directors use of the going concern 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 ability of the Group to continue as a going concern. 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 Consolidated 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 Group to cease to continue as a going concern;
  • Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation;
  • Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the Group to express an opinion on Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors.

We communicate with those charged with governance of the Holding Company and such other entities included in the Consolidated Financial Results of which we are the independent auditors 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 audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

Page 3 of 4


D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.: 022 -3590 7893,
Email Id: [email protected]

Other Matters

The Consolidated annual financial results of the UNITED INTERACTIVE LIMITED (“Holding company”) and Netesoft India Limited (its subsidiary). The accompanying Statement includes the financial results of the subsidiary above-named whose financial results reflect total assets of Rs.8,202 lakhs, total revenue of Rs. 407 Lakhs, total net profit after tax Rs.116 Lakhs and total comprehensive income (net of tax) of Rs.144 Lakh and cash inflow (net) of Rs.454 lakh for the year ended on that date as considered in the statement.

The Consolidated annual financial results includes the results for the quarter ended 31st March 2026, 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 D.N. Kanabar & Co.
Chartered Accountants
FRN 104698W

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Deepak Kanabar
Proprietor
Membership No. 041157

Mumbai, May 29, 2026
UDIN: 26041157FMVVHZ1758

Page 4 of 4


D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.022 -3590 7893,
Email Id:[email protected]

INDEPENDENT AUDITOR'S REPORT

To
The Board of Directors
UNITED INTERACTIVE LIMITED

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying Standalone annual financial results of UNITED INTERACTIVE LIMITED ('the Company') for the year ended 31st March, 2026 (the "Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015, including relevant circular issued, as amended time to time ("Listing Regulations").

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

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. 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 loss and other comprehensive income and other financial information for the year ended March 31, 2026.

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 Standards are further described in the Auditor's Responsibilities for the Audit of the standalone 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 standalone financial results 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.

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Page 1 of 3


D. N. Kanabar & CO
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.022-3590 7893,
Email Id:[email protected]

Management's Responsibilities for the Standalone Financial Results

These standalone annual financial results have been prepared on the basis of the Standalone annual Financial Statements.

The Company's board of directors are responsible for the preparation and presentation of these standalone financial results that give a true and fair view of the net loss and other comprehensive income and other financial information in accordance with the accounting principles generally accepted in India including the Indian Accounting Standards (Ind AS) specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended 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 assets 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 design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone financial results, 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 concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

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

Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due 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 arise 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 standalone financial results.

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

  • Identify and assess the risks of material misstatement of the standalone 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 internal control;

Page 2 of 3


D. N. Kanabar & Co
Chartered Accountants
404, Maker Chamber V,
221, Nariman Point,
Mumbai 400 021.
Tel.022 - 3590 7893,
Email Id:[email protected]

  • Obtain an understanding of internal controls relevant to the audit in order to design audit procedures 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 Standalone Financial Statements on whether the company has adequate internal financial controls with reference to Standalone Financial Statements in place and the operating effectiveness of such controls;

  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

  • Conclude on the appropriateness of the Board of Directors' use of the going concern 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 Company's ability to continue as a going concern. 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 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 standalone financial results, including the disclosures, and whether the standalone 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 audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

The standalone annual financial results include the results for the quarter ended 31st March, 2026 being the balancing figures between the audited figures in respect of full financial year ended 31st March, 2026 and the published unaudited year to date figures up to the third quarter of the current financial year, which were subjected to a limited review by us.

For D.N. Kanabar & Co.
Chartered Accountants
FRN 104698W

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Deepak Kanabar
Proprietor
Membership No. 041157

Mumbai, May 29, 2026
UDIN: 260411570N8OW71072

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U1

CERTIFIED TRUE EXTRACTS OF THE RESOLUTION PASSED IN BOARD MEETING (BM / FY 2026-27 / 01) OF UNITED INTERACTIVE LIMITED HELD ON FRIDAY, MAY 29, 2026 AT REGD OFFICE 602, MAKER BHAVAN III, NEW MARINE LINES, MUMBAI-20

ADOPTION OF AUDITED STAND-ALONE & CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026:

"RESOLVED THAT the Audited Standalone Financial Results (including Statement of Assets and Liabilities & Cash Flow Statements) of the Company for the quarter and year ended March 31, 2026, as placed before the Board, along with the Auditor Report issued by the Statutory Auditors of the Company, duly reviewed and recommended by the Audit Committee of the Company, be and are hereby approved.

RESOLVED FURTHER THAT the Audited Consolidated Financial Results (including Statement of Assets and Liabilities & Cash Flow Statements) of the Company for the quarter and year ended March 31, 2026, as placed before the Board, along with the Auditors Report as submitted by the Statutory Auditors of the Company, duly reviewed and recommended by the Audit Committee of the Company, be and are hereby approved.

RESOLVED FURTHER THAT in accordance with the provisions of Regulation 33 & 55 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Audited Standalone and Consolidated Financial Results (including Statement of Assets and Liabilities & Cash Flow Statements) of the Company for the quarter and year ended March 31, 2026 duly considered and approved by the Board shall be signed by Smt. Sarayu Somaiya, Director of the Company on behalf of the Board of Directors

RESOLVED FURTHER THAT Smt. Sarayu Somaiya, Director of the Company be and is hereby authorised to do all such acts, deeds and things necessary to submit the same to Stock Exchanges along with the Auditors Reports issued by the Statutory Auditors of the Company and be published in the newspapers as per prevailing SEBI Regulations."

For United Interactive Limited

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Nilesh Amrutkar
Company Secretary

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UNITED INTERACTIVE LIMITED

602, Maker Bhavan No. III, 21, New Marine Lines, Mumbai - 400 020. Tel No. 22013736 Fax No. 40023307

www.unitedinteractive.in CIN NO: L72900MH1983PLC030920 E-mail : [email protected]