Interim report
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Uno Minda Limited Ref. No. Z-IV/R-39/D-2/NSE/207 & 174 Date: August 04, 2026 National Stock Exchange of India Ltd. Listing Deptt., Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051 NSE Symbol: UNOMINDA BSE Ltd. Regd. Office: Floor - 25, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001 BSE Scrip: 532539 Sub: - Outcome of the Board Meeting held on Tuesday, August 04, 2026 Dear Sir(s)/ Madam, klJlt•)( MINDA] ---.:>.;:al'VING THE NE� Pursuant to Regulation 30, 33, 51 and 52 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (the "SEBI Listing Regulations"), as applicable, we wish to inform that the Board of Directors ("Board") of the Company, at its meeting held today i.e. Tuesday, August 04, 2026, has, inter-alia, considered the following matters: 1) Approval of Un-audited Financial Results (Standalone & Co nsolidated) for the quarter ended on June 30, 2026 We are enclosing herewith the following as Ann exure I: - a) Un-audited Standalone Financial Results fo r the quarter ended on June 30, 2026 along with the Limited Review Report thereon; b) Un-audited Consolidated Financial Results for the quarter ended on June 30, 2026 along with the Limited Review Report thereon; 2) In-Principal approval for voluntary liquidation of Uno Min da Mobility Solutions Pvt. Ltd., a W holly Owned Subsidiary of the Company The Board of Directors have accorded in-principal approval for the vo luntary liquidation of its Who lly Owned Subsidiary, M/s Uno Minda Mobility Solutions Pvt. Ltd., which has no operations, an d delegated autho rity to Board Committee to consider and accord final approval. The B oard Meeting commenced at 10:40 A.M. and adjourned temporarily at 11:00 A.M. an d will resume for consideration o f other agenda items. The outcome of the remaining matters, if any, shall be submitted upon conclusion of the meeting. The aforesaid disclosures are also being made available on the website of the Company at www .unominda.com. Please take the same on your records. Thanking you. Yours faithfully, For Uno Minda Limited Tarun Kumar Srivastava Company Secretary & Compliance Officer ICSI M. No. 11994 Place: Manesar, Gurugram Uno Minda Umlted (Corporate Office) : Village Nawada Fatohpur, P.O. Sikandorpur Badda, Manosar; Distt. Gurgaon, Haryana - 122004, India. T: +91 124 2290427/28, 2290693/94/96 F: +91 124 2290676/95 Email:info@unominda.com,www.unominda.com Ragd. Office: B-64/1, Waz.irpur Industrial Anto, Delhi - 110052 CN No.: l7 4899Dl l 992PLC050333 ---
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UNO MINDA LIMITED REGD. OFFICE: 8-64/1, WAZIRPUR INDUSTRIAL AREA, DELHI-1 I0052 PH: 011- 27374444, 0124- 2290427 Fax: 0124-2290676 CIN: L74899DLl992PLC050333 Website: www.unominda.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 Particulars I Income (al Revenue from operations (bl Other income (refer note 9) Total income 2 Expenses (a) Cost of raw materials and components consumed (bl Purchases of traded goods (c) Changes in inventories of finished goods, traded goods and work-in-progress (d) Employee benefits expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other expenses Total expenses 3 Profit before exceptional items and tax (1-2) 4 Exceptional items (refer note 7) 5 Profit before tax (3+4) 6 Income tax expense (a) Current tax (bl Deferred tax credit Total tax expense 7 Net profit for the period/ year (5-6) 8 Other comprehensive income for the period/ year (a) Other comprehensive income not to be reclassified to profit or loss in subsequent periods/ years: (i) Remeasurement gain /(loss) on defined benefit obligation (ii) Fair value change of equity instmment valued throu1ih other comprehensive income (iii) Income-tax relating to items that will not be reclassified to profit or loss in subsequent periods/ years (bl Other comprehensive income that will be reclassified to profit or loss in subsequent periods/ years: 9 ID II 12 (i) Exchange differences on translating the financial statements of foreign operations (ii) Income-tax relatin}l to items that will be reclassified to profit or loss in subsequent periods/ years Other comprehensive income, net of tax Total comprehensive income for the period/ year, net of tax (7+8) Paid up equity share capital (Face value ofU per share) Other equity Earnings per share (Face value ofU each) (not annualised, except for the year ended) (a) Basic earning per share (in t) (b) Diluted earning per share (in t) LP NewDelhi S.R. Batliboi & Co. L ' for Identification June 30, 2026 (Unaudited) 4,029.39 77 33 4,106.72 2,644,25 180.96 (93,36) 475.29 32.01 125.23 439 68 3,804.06 302.66 - 302.66 59.68 (1.45) 58.23 244.43 0 08 0 34 (0.07) (0 191 - 0.16 244.59 4 23 4.22 ( '" rores, "''""' I ner slrnre tiara) t · c, Quarter ended Year ended March 31, 2026 June 30, 2025 March 31, 2026 (refer note IO) (Audited) (Unaudited) (Audited) 3,930 97 3,390 53 14,699 65 25 50 69 72 258.99 3,956.47 3,460.25 14,958.64 2,394.53 2,064.81 8,977 76 176.56 155.39 732.44 30 77 (45 ,00) (74.54) 432 43 416 .92 1,709.86 33.97 34,21 140.60 138 09 l 16,62 510. 17 491 25 376.51 1,730.04 3,697.60 3,119.46 13,726.33 258.87 340.79 1,232.31 (35 18) 258.87 340.79 1,197.13 64.00 68.60 240 59 (8 22) (l.67) (15 15) 55.78 66.93 225.44 203.09 273.86 971.69 8,23 (0,25) 9 23 (2 .44) 6 55 (9 46) (1.72) (0.87) (0.97) (0 15) (0 60) 1 23 - - 3.92 4.83 0.03 207.01 278.69 971.72 I 15 49 5,678.38 3.52 4 77 16.87 3.52 4.76 16.84
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Notes on unaudited standalone financial results for the quarter ended June 30, 2026: These unaudited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. 2 These unaudited standalone financial results for the quarter ended June 30, 2026, have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on August 04, 2026. These results have been subjected to limited review by the statutory auditors of the Company in accordance with Regulation 33 and 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditors have expressed an unmodified conclusion on above results. 3 The Company is engaged in the business of manufacturing of auto components including auto electrical parts, its accessories and ancillary services. The Company's activities fall within single primary operating segment and accordingly, disclosures as per Ind AS 108 - Operating Segments are not applicable to the Company. 4 During the quarter ended June 30, 2026, the Company has allotted 45,390 equity shares upon exercise of stock options by ESOP holders under UNOMINDA Employee Stock Option Scheme 2019. 5 During the year ended March 31, 2026, the Company had granted 15,66,400 stock options at an exercise price of ~950 per option under UNOMINDA Employee Stock Option Scheme 2025 subject to satisfying specified vesting criteria based on market condition and performance conditions . The same had been accounted for in accordance with Ind AS 102- "Share Based Payment". 6 During the quarter ended June 30, 2026, the Company has made investment of~ 20.00 crores in fully paid up equity shares in its wholly owned subsidiary company namely "Uno Minda EV Systems Private Limited" ("UMEYS"). Further, on May 28, 2026, UMEYS redeemed its fully paid up mandatory redeemable preference shares aggregating ~20.00 crores held by the Company. 7 During the year ended March 3 I, 2026, the Company recognised exceptional items aggregating to ~35.18 crores, comprising: (i) an impairment provision of ~11.76 crores in respect of its investment in the subsidiary, Uno Minda Mobility Solutions Private Limited (formerly known as Uno Minda Buehler Motor Private Limited); and (ii) an expense oH23.42 crores towards employee benefit obligations arising from the implementation of the Code on Wages, 2019 . 8 During the year ended March 31, 2026, the Company had approved the acquisition of 8,50,000 Equity Shares, representing 50.00% of equity share capital, in joint venture namely "Rinder Riduco S.A.s'', Columbia from its wholly owned subsidiary company namely "Light & Systems Technical Centre, S.L. Spain" (LSTC), at a consideration of~ 14.95 crores (Euro 14,88,043). The transaction will be accounted upon completion of acquisition. 9 Other income for the quarter ended June 30, 2026 includes dividend income of ~58.81 crores (quarter ended March 31, 2026: ~11.13 crores; quarter ended June 30, 2025: ~48.54 crores; year ended March 31, 2026: ~175.21 crores). 10 The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the financial year ended March 31, 2026 and the published unaudited year-to-date figures upto the end of the third quarter of the previous financial year, which were subjected to limited review. 11 Subsequent to the quarter ended June 30, 2026, the Company has completed the acquisition of 19% equity stake held by Onkyo Sound Corporation, Japan, in its subsidiary company namely " Minda Onkyo India Private Limited", for an aggregate consideration of ~1.02 crores, pursuant to an amendment to the Share Purchase Agreement entered into in an earlier year. 12 The Board of Directors, at its meeting held on May 16, 2026, recommended a final dividend of ~1.75 per equity share of face value ~2 each for the financial year ended March 31, 2026. The said dividend has been approved by the shareholders at the Annual General Meeting held on July 31, 2026. • LP NeW Delhi S.R. Batliboi & Co. L ' • for \der:tifici ';;'.)n
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13 Additional disclosure as per Regulation 52(4) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Particulars (a) Debt-equity ratio (in times) [(Total borrowing including long term, short term and lease liabilities) / Total equity] (b) Debt service coverage ratio (in times) [(Net profit after tax + depreciation and amortisation expense + finance costs + loss/ (gain) on sale of property, plant and equipment)/ (Interest payments, lease payments and principal repayments of long term borrowing)] (c) Interest service coverage ratio (in times) [(Net profit after tax+ depreciation and amortisation expense + finance costs + loss/ (gain) on sale of property, plant and equipment)/ Interest expense] (d) Outstanding redeemable preference shares (quantity and value) (e) Capital redemption reserve/ Debenture redemption reserve (f in crores) (f) Net worth (f in crores) (g) Net profit after tax(? in crores) (h) Earnings per share (Face value of n each)# (i) Basic EPS (in ~) (ii) Diluted EPS (in ~) (i) Current ratio (in times) ( Current assets / Current liabilities) (j) Long term debt to working capital (in times) [(Long term borrowings + current maturities of long term borrowings + non- current lease liabilities+ current maturity of lease liabilities)/ Working capital] (k) Bad debts to account receivable ratio (in%)# [Bad debts/ Average trade receivables ((Opening trade receivables + Closing trade receivables )/2}] (I) Current liability ratio (in times) [Total current liability/ Total liabilities] (m) Total debts to total assets (in times) [(Long term borrowing+ short term borrowing+ lease liabilities) / Total assets] (n) Debtors turnover (in times)# [R~vllnue from operations/ Average trade receivables ((Opening trade receivables+ Closing trade receivables)/2)] (o) Inventory turnover (in times)# [Revenue from operations/ Average inventory ((Opening inventory+ Closing inventory)/2}] (p) Operating margin percent [(Profit before exceptional items and tax + depreciation and amortisation expense + finance costs - other income) / Revenue from operations] (q) Net profit margin percent [Net Profit/ Revenue from operations] # Not annualised except for the year ended March 31 , 2026. Place: Gurugram, Haryana Date : August 04, 2026 Quarter ended Year ended June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 ( refer note 10) (Unaudited) (Audited) (Unaudited) (Audited) 0.32 0.32 0.40 0.32 3.83 3.27 4.77 3.97 12.55 11 04 11.96 11.52 Nil Nil Nil Nil 18.39 18.39 18.39 18.39 6,042.76 5,793.87 5,103.70 5,793.87 244.43 203.09 273.86 971.69 4.23 3.52 4.77 16.87 4.22 3.52 4.76 16.84 1.13 I.14 I.18 1.14 3.02 3.00 2.42 3.00 - - - - 0.82 0.79 0.73 0.79 0. 18 0. 18 0.22 0.18 2.00 2.03 1.87 7.75 2.94 3. 13 3.19 12.53 9.49% 10.31% 12.44% 11.05% 6.07% 5.17% 8.08% 6.61%
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S.R. BATLIBOI & Co. LLP Chartered Accountants 4th Floor, Office 405 World Mark - 2, Asset No. 8 IGI Airport Hospitality District, Aerocity New Delhi - 110 037, India Tel : +911146819500 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Uno Minda Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Uno Minda Limited (the "Company") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the Listing Regulations. The Statement has been approved by the Company 's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of person 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. 4. Based on our review conducted as above and based on the consideration of the review reports of other auditors of three partnership firms referred to in paragraph 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. S.R. Batllbol & Co. LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-700 016
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S.R. BATLIBOI & Co. LLP Chartered Accountants 5. Other Matters 1. The accompanying Statement includes the unaudited financial results and other financial infonnation in respect of three partnership finns whose interim financial results and other financial infonnation reflects the Company's share of net profit after tax of Rs. 11.69 crores for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by other auditors. The independent review reports of such auditors on interim unaudited financial results and other financial infonnation of these partnership finns have been furnished to us by the management, and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these partnership firms, is based solely on the reports of such other auditors. Our conclusion on the Statement is not modified in respect of the above matter. 11. The accompanying Statement includes interim unaudited financial results and other financial information in respect of two partnership firms whose interim financial results and financial infonnation reflects the Company's share of net profit after tax of Rs. Nil for the quarter ended June 30, 2026, as considered in the Statement based on their interim financial results and other financial information which have not been reviewed by any auditor. These unaudited financial results and other financial information of these partnership firms have been approved and furnished to us by Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these partnership firms is solely based on such interim unaudited financial results and other financial information. According to the information and explanations given to us by the Management, these interim financial results and other financial information are not material to the Company. Our conclusion on the Statement is not modified in respect of these matters. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 per Vikas Mehra Partner Membership No.: 094421 UDIN: :260944'2..IP\3WSJ'C)YI~~ Place: Gurugram Date: August 04, 2026
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UNO MINDA LIMITED REGD. OFFICE: B-64/1, WAZIRPUR INDLSTRIAL AREA, DELHl-110052 PH: 011- 27374444, 0124- 2290427 Fax: 0124- 2290676 CIN: L74899DL1992PLC0S0333 Website: www.unominda.com STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026 PARTICULARS I Income ( a) Revenue from operations (b) Other income Total income 2 Expenses (a) Cost of raw materials and components consumed ( b) Purchases of traded goods (c) Changes in inventories of finished goods, traded goods and work-in-progress (d) Employee benefits expense ( e) Finance costs ( f) Depreciation and amortisation expense (g) Other expenses Total expenses 3 Profit before share of profit/ (loss) of associates and joint ventures, exceptional items s nd tax (1-2) 4 Share of profit of associates and joint ventures (net of tax) S Profit before exceptional items and tax (3+4) 6 Exceptional items (refer note 7) 7 Profit before tax (5+6) 8 Income tax expense (a) Current tax (b) Deferred tax credit Total tax expense 9 Net profit for the period/ year (7-8) 10 Other comprehensive income for the period/ year (a) Other comprehensive income not to be reclassified to profit or loss in subsequent periods/ years: ( i) Remeasurement gain /(loss) on defined benefit obligation (ii) Fair value change of equity instrument valued through other comprehensive income (iii) Income-tax relating to items that will not be reclassified to profit or loss in subseq uent periods/ years (b) Other comprehensive income that will be reclassified to profit or loss in subsequent periods/ years: (i) Exchange differences on translating the financial statements of foreign operations (ii) Others (iii) Income-tax relating to items that will be reclassified to profit or loss in . 11 b~cqucm periods/ years Other comprehensive income/ (loss), net of tax 11 Total comprehensive income for the period/ year, net of tax (9+10) 12 Profit for the period/ year attributable to: (a) Owners of Uno Minda Limited (b) Non-controlling interests 13 Other comprehensive income for the period/ year attributable to: (a) Owners of Uno Minda Limited (bl Non-controlling interests 14 Total comprehensive income for the period/ year attributable to: (a) Owners of Uno Minda Limited (bl Non-controlling interests IS Paid up equity share capital (Face value on'2 per share) 16 Other equity 17 Earnings per share (Face value ofn each) (not annualised, except for the year ended) (a) Basic earning per share ( in t) Cb) Dilurc_J ,;aminu oer share I Inf) June 30, 2026 (Unaudited\ 5,556 85 6.31 5,563.16 3,539 66 282.13 (II H-0) 718 65 46 06 176 63 560. 13 5,207.86 355.30 47 55 402.85 - 402.85 91 82 (4.48) 87.34 315.51 0.34 (0.03) (9 08) . . (8.79) 306.72 295 83 19.68 (8 77) (0 02) 287 06 19 66 511 5. 11 • l p New Delhi g I'(. Oatllboi g., Co. L • ' • , fol \cter,tifict~:on Quarter ended March 31, 2026 ( refer note 8) IAuditedl 5,336 41 5 74 5,342.15 3,26 1.54 243.98 (25.4 8 ) 664.34 44 86 191 81 589,20 4,970.25 371.90 64 24 436.14 - 436.14 100.52 (16 14) 84.38 351.76 9 32 (2.44) (1.90) 9 45 ( l.43) . 13.00 364.76 325.81 15.95 12,79 0 21 338 60 26.16 5 65 5.611 (f in Crores except ncr share datll) June 30, 2025 (Unaudited) 4,489.09 12.03 4,501.12 2,663.89 253 28 (81 16) 623 98 43 99 159 31 485.98 4,149.27 351.85 47 26 399.11 - 399.11 93.77 (3.69) 90.08 309.03 (0.33) 6.55 (0.85) (I 71 ) - - 3.66 312.69 290 70 18 33 3 69 (0.03) 294 39 18.30 5 06 5 05 Year ended March 31, 2026 IAu.ditedl 19,657 59 34 43 19,692.02 11,982 71 841.48 (197,91) 2,583.33 187.02 703 56 2,196.75 18,296.94 1,395.08 248.87 1,643.95 (27,57) 1,616.38 365.57 (33.25) 332.32 1,284.06 10.82 (9.46) (( 29) 14.51 ( 1.43) 13.15 1,297.21 1,197.13 86 93 12 72 0 43 1,209 85 87 36 115.49 6,714.08 20.78 20.75
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Notes on unaudited consolidated financial results for the quarter ended June 30, 2026: These unaudited consolidated financial results of the Holding Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act 20 I 3 read with the Companies (Indian Accounting Standards) rules, 20 I 5 as amended. The said financial results represent the results of Uno Minda Limited ("Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), its associates and joint ventures for the quarter ended June 30, 2026. 2 These unaudited consolidated financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at their respective meetings held on August 04, 2026. These results have been subjected to limited review by the statutory auditors of the Holding Company in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditors have expressed an unmodified conclusion on above results. 3 The Group is engaged in the business of manufacturing of auto components including auto electrical parts and its accessories and ancillary services. The Group's activities fall within single primary operating segment and accordingly, disclosures as per Ind AS I 08 - Operating Segments are not applicable to the Group. 4 During the quarter ended June 30, 2026, the Holding Company has allotted 45,390 equity shares upon exercise of stock options by ESOP holders under UNOMINDA Employee Stock Option Scheme 2019. 5 During the year ended March 31, 2026, the Holding Company had granted 15,66,400 stock options at an exercise price of ~950 per option under UNOMINDA Employee Stock Option Scheme 2025 subject to satisfying specified vesting criteria based on market condition and perfonnance conditions. The same has been accounted for in accordance with Ind AS 102- "Share Based Payment". 6 During the year ended March 31, 2026, the Holding Company had approved the acquisition of 8,50,000 Equity Shares, representing 50.00% of equity share capital, in joint venture namely "Rinder Riduco S.A.s'', Columbia from its wholly owned subsidiary company namely "Light & Systems Technical Centre, S.L. Spain" (LSTC), at a consideration onl4.95 crores (EUR 14,88,043). The transaction will be accounted upon completion of acquisition. 7 During the year ended March 31, 2026, the Group recognised exceptional items amounting to ~27.57 crores, representing an expense towards employee benefit obligations arising from the implementation of the Code on Wages, 2019. 8 The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the financial year ended March 31 , 2026 and the published unaudited year-to-date figures upto the end of the third quarter of the previous financial year, which were subjected to limited review. 9 Subsequent to the quarter ended June 30, 2026, the Parent Company has completed the acquisition of 19% equity stake held by Onkyo Sound Corporation, Japan, in its subsidiary company namely" Minda Onkyo India Private Limited", for an aggregate consideration of~l.02 crores, pursuant to an amendment to the Share Purchase Agreement entered into in an earlier year. 10 The Board of Directors of the Holding Company, at its meeting held on May 16, 2026, considered and recommended a final dividend onl.75 per equity share (face value of n per share) for the year ended March 31, 2026, which has been declared by the shareholders at the Annual General Meeting of the Holding Company held on July 31, 2026. Nirmal K. Mindi d of Uno Minda Limited 333 - ~~nnan - DIN: 00014942 ~ - m Place: Gurugram, Haryana D Date: August 04, 2026 * LL p New Delhi S.R. aat\lbol & Co. • ' • for lder,tifict' '::!n
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S.R. BArL1Bo1 & Co. LLP Chartered Accountants 4th Floor, Office 405 World Mark - 2, Asset No. 8 IGI Airport Hospitality District, Aerocity New Delhi - 110 037, India Tel : +9111 4681 9500 Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Uno Minda Limited I. We have reviewed the accompanying Statement of unaudited consolidated financial results of Uno Minda Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), its associates and joint ventures for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 20 I 3 as amended, 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 Statement has been approved by the Holding Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 24 I 0, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of person 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 Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities as enumerated in Annexure-1. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. S.R. Balliboi & Co. LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-7OO OH,
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S.R. BATLIBOI & Co. LLP Chartered Accountants Other Matters 6. The accompanying Statement includes the unaudited interim financial results and other unaudited financial information in respect of: • 19 subsidiaries, whose unaudited interim financial results and other unaudited financial information include total revenues of Rs. 977.42 crores, total net profit after tax of Rs. 55.79 crores and total comprehensive income of Rs. 55.79 crores for the quarter ended June 30, 2026, as considered in the Statement which have been reviewed by their respective independent auditors. • I associate and 6 joint ventures, whose unaudited interim financial results and other unaudited financial information include Group's share of net profit after tax of Rs. 60.95 crores and Group's share of total comprehensive income of Rs. 60.77 crores for the quarter ended June 30, 2026, as considered in the Statement whose unaudited interim financial results and other unaudited financial information have been reviewed by their respective independent auditors. The independent auditor's reports on unaudited interim financial results and other unaudited financial information of these entities have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of these subsidiaries, joint ventures and associates is based solely on the report of such auditors and procedures performed by us as stated in paragraph 3 above. Certain of these subsidiaries and joint ventures are located outside India whose unaudited interim financial results and other unaudited financial information have been prepared in accordance with accounting principles generally accepted in their respective countries and which have been reviewed by other auditors under generally accepted auditing standards applicable in their respective countries. The Holding Company's management has converted the financial results of such subsidiaries and joint ventures located outside India from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion in so far as it relates to the balances and affairs of such subsidiaries and joint ventures located outside India is based on the report of other auditors and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. 7. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of: • 7 subsidiaries, whose unaudited interim financial results and other unaudited financial information reflect total revenues of Rs. 1. 78 crores, total net loss of Rs. 0.10 crores and total comprehensive loss of Rs. 0.10 crores for quarter ended June 30, 2026. • 2 associates and I joint venture whose unaudited interim financial results and other unaudited financial information includes Group's share of net profit after tax of Rs. 0.05 crores and Group's share of total comprehensive income of Rs. 0.05 crores for the quarter ended June 30, 2026.
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S.R. BATLIBOI & Co. LLP Chartered Accountants The unaudited interim financial results and other unaudited financial information of these subsidiaries, joint ventures and associates have not been reviewed by their auditor and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of these subsidiaries, joint ventures and associates, is based solely on such unaudited interim financial results and other financial information. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors and the financial results/financial information certified by the Management. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 30 I 003 E/E300005 ~~ per Vikas Mehra Partner Membership No.: 094421 UDIN: 2609LfY2 l'J°A')(VPY3 Place: Gurugram Date: August 04, 2026
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S.R. BATLIBOI & Co. LLP Chartered Accountants Annexure 1 A. List of Subsidiaries Name of the Company Type Holding Company Uno Mindarika Private Limited Subsidiary Uno Minda EV systems Private Limited Subsidiary Uno Minda Kyoraku Limited Subsidiary Uno Minda Katolec Electronics Services Subsidiary Private Limited Minda Westport Technologies Limited Subsidiary Minda Storage Batteries Private Limited Subsidiary Uno Minda Auto systems Private Subsidiary Limited Uno Minda Mobility Solutions Private Limited (formerly known as Uno Minda Subsidiary Buehler Motor Private Limited) Uno Minda Tachi-S Seating Private Subsidiary Uno Minda Limited Limited Uno Minda Auto Technologies Private Subsidiary Limited YA Auto Industries (Partnership firm) Subsidiary Samaira Engineering (Partnership firm) Subsidiary S.M. Auto Industries (Partnership firm) Subsidiary Auto Component (Partnership firm) Subsidiary Yogendra Engineering (Partnership Subsidiary firm) Uno Minda Auto Innovations Private Subsidiary Limited -- «i-z;~-:.!~~~ i a/{ )F' (/) l l -u ~ 1)* 1:~"~\,~ ---
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S.R. BAr11Bo1 & Co. LLP Chartered Accountants Name of the Company Type Holding Company Minda Onkyo India Private Limited Subsidiary MI Torica India Private Limited Subsidiary MITIL Polymer Private Limited Step down MI Torica India Private subsidiarv Limited Global Mazinkert S.L. Subsidiary Uno Minda Limited Clarton Hom S.A.U., Spain Step down Global Mazinkert S.L. subsidiary Clarton Hom Singaloustik GmbH, Step down Clarton Hom S.A.U., Spain Germany (under liquidation) subsidiary Clarton Hom S. De R.L. De C.V., Step down Clarton Hom S.A.U., Spain Mexico subsidiarv Light & Systems Technical Centre, S.L. Step down Global Mazinkert S.L. Spain subsidiarv PT Minda Asean Automotive Subsidiary Uno Minda Limited PT Minda Trading Step down PT Minda Asean Automotive subsidiary Liaison office of PT Minda Asean Automotive Thailand step down PT Minda Asean Automotive subsidiarv Sam Global Pte Ltd. Subsidiary Uno Minda Limited Minda Industries Vietnam Company Step down Sam Global Pte Ltd. Limited subsidiary Minda Korea Co Ltd Step down Sam Global Pte Ltd. subsidiary Uno Minda Auto Spare Parts and Step down Sam Global Pte Ltd. Components Trading L.L.C subsidiary Uno Minda Europe GmbH Step down Sam Global Pte Ltd. subsidiary Uno Minda Systems GmbH Step down Uno Minda Europe GmbH subsidiary CREATGmbH Step down Uno Minda Europe GmbH subsidiary CREA T Czech S.R.O Step down CREATGmbH subsidiary
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S.R. BArL1Bo1 & Co. LLP Chartered Accountants B. List of Joint Ventures and Associates Name of the Company Type Roki Uno Minda Co. Private Limited Joint Venture Takai Rika Minda India Private Limited Joint Venture Denso Ten Uno Minda India Private Limited Joint Venture Uno Minda D-Ten India Private Limited Joint Venture Rinder Riduco, S.A.S. Columbia Joint Venture Toyoda Gosei Uno Minda India Private Limited (Formerly Joint Venture known as Toyoda Gosei Minda India Private Limited) Subsidiary of Joint Venture Toyoda Gosei South India Private Limited (Toyoda Gosei Uno Minda India Pvt. Ltd.) Joint venture (under Minda TTE Daps Private Limited liquidation w.e.f. March 31, 2023) Strongsun Renewables Private Limited Associate CSE Dakshina Solar Private Limited Associate Minda Nabtesco Automotive Private Limited Associate