Other income drives Uniphos Enterprises to Rs 22.22 cr pre-tax profit
Revenue stayed at zero and operating loss widened, while other income accounted for 113.37% of pre-tax profit.
Filed 06 Nov 2026, 18:28 IST · after market close · Uniphos Enterprises Ltd (UNIENTER)
Key takeaways
- Standalone net profit swung to Rs 22.22 cr from a Rs 1.19 cr loss in Q1FY27, entirely on higher other income.
- Revenue remained at Rs 0.00 cr while expenses rose +134.17% QoQ, leaving an operating loss of Rs 2.81 cr.
- Other income contributed 113.37% of pre-tax profit, making the quarter's earnings quality dependent on non-operating income.
Price around the results
Profit came without operating revenue
Uniphos reported zero revenue in Q2FY27, so the Rs 22.22 cr net profit did not come from its operating business. Operating expenses rose +134.17% QoQ to Rs 2.81 cr, resulting in an operating loss of Rs 2.81 cr. The company filed the standalone results after market close on 06 Nov 2026.
Other income drove the quarter
Other income rose +15643.75% QoQ to Rs 25.19 cr from Rs 0.16 cr, more than offsetting the operating loss and depreciation of Rs 0.16 cr. It represented 113.37% of pre-tax profit, while the tax rate remained unchanged at 0.00%. This makes the reported profit primarily non-operating in origin.
Sharp reversal from Q1, but no operating recovery yet
Profit before tax moved from a Rs 1.19 cr loss in Q1FY27 to a Rs 22.22 cr profit in Q2FY27 as other income increased. The operating result moved in the opposite direction, with the loss widening from Rs 1.20 cr to Rs 2.81 cr while revenue stayed at Rs 0.00 cr. The available quarterly trend therefore shows a profit reversal without a corresponding revenue-led improvement.
Q2FY27 at a glance
Standalone figures as filed with NSE — filed ahead of third-party databases, not yet independently cross-checked.
| Line item | Q2FY27 | Q1FY27 | QoQ |
|---|---|---|---|
| Revenue | ₹0 cr | ₹0 cr | — |
| Other income | ₹25 cr | ₹0 cr | +15643.75% |
| Expenses | ₹3 cr | ₹1 cr | +134.17% |
| Operating profit | ₹-3 cr | ₹-1 cr | -134.17% |
| Interest | ₹0 cr | ₹0 cr | — |
| Depreciation | ₹0 cr | ₹0 cr | +0.00% |
| Profit before tax | ₹22 cr | ₹-1 cr | — |
| Tax | ₹0 cr | ₹0 cr | — |
| Net profit | ₹22 cr | ₹-1 cr | — |
| EPS (₹) | ₹3.19 | ₹-0.17 | — |
What to watch
- Whether revenue moves above Rs 0.00 cr next quarter.
- Whether operating expenses remain below the Q2FY27 level of Rs 2.81 cr.
- Whether other income remains close to Rs 25.19 cr and continues to account for a large share of pre-tax profit.