Integrated Filing (Finance) Ind AS

U.P. ASBESTOS LIMITED

General Information
BSE Scrip code	000000
NSE Symbol*	NOTLISTED
MSEI Symbol *	UPAL
ISIN*	INE181C01016
Type of company	SME
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-02-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Third quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date of board meeting	10-02-2026
Start time of board meeting	13:00:00
End date of board meeting	10-02-2026
End time of board meeting	15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	false	Textual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	5,054.00	16,808.00
	Other income	102.00	440.00
	Total income	5,156.00	17,248.00
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	4,008.00	14,444.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	526.00	759.00
(d)	Employee benefit expense	44.00	114.00
(e)	Finance costs	245.00	728.00
(f)	Depreciation, depletion and amortisation expense	133.00	399.00
(g)	Other Expenses
1	Other Expenses	50.00	203.00
	Total other expenses	50.00	203.00
	Total expenses	5,006.00	16,647.00
3	Total profit before exceptional items and tax	150.00	601.00
4	Exceptional items	286.00	286.00
5	Total profit before tax	436.00	887.00
6	Tax expense
7	Current tax	112.00	227.00
8	Deferred tax	24.00	34.00
9	Total tax expenses	88.00	193.00
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	348.00	694.00
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	348.00	694.00
17	Other comprehensive income net of taxes	0.00	0.00
18	Total Comprehensive Income for the period	348.00	694.00
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	912.00	912.00
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.81	7.61
	Diluted earnings (loss) per share from continuing operations	3.81	7.61
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	3.81	7.61
	Diluted earnings (loss) per share from continuing and discontinued operations	3.81	7.61
24	Debt equity ratio	0.00%	0.00%
25	Debt service coverage ratio	0.00%	0.00%
26	Interest service coverage ratio	0.00%	0.00%
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	LEASING & ACTIVITIES - INCIDENTAL TO LEASING	3,336.00	13,345.00
2	SALE OF ASBESTOS & OTHER PRODUCTS	1,716.00	3,576.00
	Total Segment Revenue	5,052.00	16,921.00
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	5,052.00	16,921.00
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	LEASING & ACTIVITIES - INCIDENTAL TO LEASING	273.00	976.00
2	SALE OF ASBESTOS & OTHER PRODUCTS	18.00	26.00
	Total Profit before tax	291.00	1,002.00
	i. Finance cost	245.00	728.00
	ii. Other Unallocable Expenditure net off Unallocable income	104.00	327.00
	Profit before tax	150.00	601.00
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	LEASING & ACTIVITIES - INCIDENTAL TO LEASING	25,048.00	25,048.00
2	SALE OF ASBESTOS & OTHER PRODUCTS	1,769.00	1,769.00
	Total Segment Assets	26,817.00	26,817.00
	Un-allocable Assets	0.00	0.00
	Net Segment Assets	26,817.00	26,817.00
4	Segment Liabilities
	Segment Liabilities
1	LEASING & ACTIVITIES - INCIDENTAL TO LEASING	12,636.00	12,636.00
2	SALE OF ASBESTOS & OTHER PRODUCTS	52.00	52.00
	Total Segment Liabilities	12,688.00	12,688.00
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	12,688.00	12,688.00
	Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
No records available
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
No records available
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
No records available