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ASBESTOS LIMITED SME Equity 2025-04-01 2026-03-31 2026-05-26 2026-05-18 INR Lakhs Quarterly Fourth quarter Multi segment 2026-05-26 13:00:00 2026-05-26 16:00:00 true Cash Flow Indirect Declaration of unmodified opinion true true NA NA false true 2025-11-12 www.upal.in false false No default in Loans received 2026-01-01 2026-03-31 Audited Standalone 396900000 10600000 407500000 0 507000000 -180500000 3500000 20300000 10800000 31000000 392100000 15400000 3900000 19300000 5000000 4500000 9500000 0 9800000 0 0 0 0 9800000 2200000 12000000 91200000 10 1.07 1.07 0 0 1.07 1.07 0.0115 0.0105 0.0195 2025-04-01 2026-03-31 Audited Standalone 2077700000 54600000 2132300000 0 1951400000 -104600000 14900000 93100000 50700000 51300000 2056800000 75500000 32500000 108000000 27700000 1100000 28800000 0 79200000 0 0 0 0 79200000 2200000 81400000 91200000 10 0 8.69 8.69 0 0 8.69 8.69 0.0115 0.0109 0.0182 Other Expenses 31000000 Other Expenses 51300000 419000000 0 665700000 0 0 0 0 0 8100000 0 0 100000 8200000 0 68200000 1161100000 263000000 0 448800000 357500000 119000000 33700000 4000000 963000000 0 184400000 1410400000 0 0 2571500000 91200000 1303100000 1394300000 1394300000 607500000 0 0 0 607500000 3600000 55400000 0 54000000 720500000 410100000 0 18600000 18600000 8600000 437300000 9000000 600000 9800000 0 456700000 1177200000 2571500000 other financial assets 100000 Other non-current assets 68200000 Other financial assets 4000000 Other current assets 184400000 Other non-current liabilities 54000000 other financial liabilities 8600000 Other current liabilities 9000000 Leasing & Activities - Incidental to Leasing 307700000 Sale of Asbestos & Other Products 89400000 Leasing & Activities - Incidental to Leasing 1642200000 Sale of Asbestos & Other Products 447000000 397100000 2089200000 0 0 397100000 2089200000 Leasing & Activities - Incidental to Leasing 34000000 Sale of Asbestos & Other Products -8700000 Leasing & Activities - Incidental to Leasing 131600000 Sale of Asbestos & Other Products -6100000 25300000 125500000 20300000 93100000 -10400000 -43100000 15400000 75500000 Leasing & Activities - Incidental to Leasing 2386700000 Sale of Asbestos & Other Products 184800000 2571500000 0 2571500000 Leasing & Activities - Incidental to Leasing 1172000000 Sale of Asbestos & Other Products 5200000 1177200000 0 1177200000 93112000 -104628000 -40106000 0 0 -116000 0 0 0 -25549000 0 0 0 50677000 0 9232000 0 0 0 -43000 5000 43111000 0 3045000 0 0 0 0 0 -57492000 50508000 0 0 0 -5387000 0 55895000 0 0 19000 0 0 0 0 0 155000 1771000 0 0 0 0 0 0 0 0 0 0 0 0 0 -100200000 -37423000 0 0 5000 43111000 0 0 104296000 0 0 0 0 0 0 0 0 0 45279000 0 0 93112000 0 43000 -138348000 21843000 0 21843000 250113000 271956000 -2200000 -2200000 2200000 2200000 U.P. Asbestos Limited SHRI AMITABH TAYAL Managing director Loan 9000000000000 APPROVED 800000000000 159298500000 959298500000 Loan 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited SHRI AMITABH TAYAL – HUF Related Party Loan 500000000000 APPROVED 0 145000000000 145000000000 Loan 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s DOON INDUSTRIAL FUND Pvt. LTD. Promotor Group Inter-corporate deposit 1500000000000 APPROVED 0 263000000000 263000000000 Inter-corporate deposit 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s GANGA CORPN. PVT. LTD. Promotor Group Inter-corporate deposit 5000000000000 APPROVED -100000000000 255000000000 155000000000 Inter-corporate deposit 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s MASHINO TEXTILE PVT. LTD. Promotor Group Inter-corporate deposit 10000000000000 APPROVED -10000000000 10000000000 0 Inter-corporate deposit 10 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s MASHINO TEXTILE PVT. LTD. Promotor Group Inter-corporate deposit 10000000000000 APPROVED -77778000000 233332400000 155554400000 Inter-corporate deposit 10 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s MASHINO TEXTILE PVT. LTD. Promotor Group Inter-corporate deposit 10000000000000 APPROVED -65802500000 943340600000 877538100000 Inter-corporate deposit 12.35 As per Agreement Unsecured Expansion of Business U.P. Asbestos Limited M/s MTX HOTELS PVT. LTD. Related Party Inter-corporate deposit 2500000000000 APPROVED 50000000000 335000000000 385000000000 Inter-corporate deposit 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited SHRI PRIYANK TAYAL Whole Time Director Loan 10000000000000 APPROVED -2140000000000 2756877400000 616877400000 Loan 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s THE ROHTAK & HISSAR DIST. ELECTRIC SUPPLY CO. PVT. LTD. Promotor Group Inter-corporate deposit 10000000000000 APPROVED -1198946700000 3843032800000 2644086100000 Inter-corporate deposit 11.35 As per Agreement Unsecured Expansion of Business U.P. Asbestos Limited M/s THE ROHTAK & HISSAR DIST. ELECTRIC SUPPLY CO. PVT. LTD. Promotor Group Inter-corporate deposit 10000000000000 APPROVED -1070000000000 6699641400000 5629641400000 Inter-corporate deposit 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s UNIGLOBE GLYCOLS PRIVATE LIMITED Promotor Group Inter-corporate deposit 10000000000000 APPROVED 0 60000000000 60000000000 Inter-corporate deposit 8 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s UBUILD BETTER PVT. LTD. Wholly Owned Subsidiary Any other transaction LOAN GIVEN 10000000000000 APPROVED 0 3273400000000 3273400000000 Loan 10.5 Repayable on Demand Unsecured Expansion of Business U.P. Asbestos Limited M/s UBUILD BETTER PVT. LTD. Wholly Owned Subsidiary Any other transaction RENTAL RECEIVED APPROVED 210000000000 0 0 U.P. Asbestos Limited M/s UBUILD BETTER PVT. LTD. Wholly Owned Subsidiary Interest received APPROVED 343707000000 0 0 U.P. Asbestos Limited M/s UBUILD BETTER DISTRIBUTION PVT. LTD. Wholly Owned Subsidiary of M/s UBUILD BETTER PVT. LTD. Any other transaction Loan given by Wholly Owned Subsidiary of U.P Asbestos limited(i.e by Ubuild Better Pvt Limited to its Wholly Owned Subsidiary Ubuild Distribution Pvt Limited) APPROVED -259961200000 259961200000 0 Loan 10.5 Repayable on Demand Unsecured Expansion of Business Loan given by Wholly Owned Subsidiary of U.P Asbestos limited(i.e by Ubuild Better Pvt Limited to its Wholly Owned Subsidiary Ubuild Better Distribution Pvt Limited) U.P. Asbestos Limited M/s GANGA CORPN. PVT. LTD. Related Party Any other transaction Repair and Maintenance - 19300000000 0 0 U.P. Asbestos Limited M/S Antarrashtriya Hindi Vidyapeeth Related Party Any other transaction Repair and Maintenance - 11200000000 0 0 U.P. Asbestos Limited MTX Hotel Pvt Ltd Related Party Interest paid - 14908500000 0 0 U.P. Asbestos Limited Uniglobe Glycols Pvt Ltd Promotor Group Interest paid - 2393500000 0 0 U.P. Asbestos Limited Amitabh Tayal Managing director Interest paid - 25466800000 0 0 U.P. Asbestos Limited Amitabh Tayal ( HUF) Related Party Interest paid - 5784100000 0 0 U.P. Asbestos Limited Priyank Tayal Whole Time Director Interest paid - 69021800000 0 0 U.P. Asbestos Limited Doon Industrial Fund Pvt. Ltd. Promotor Group Interest paid - 10491100000 0 0 U.P. Asbestos Limited M/s THE ROHTAK & HISSAR DIST. ELECTRIC SUPPLY CO. PVT. LTD. Promotor Group Interest paid - 660386400000 0 0 U.P. Asbestos Limited M/s MASHINO TEXTILE PVT. LTD. Promotor Group Interest paid - 146771900000 0 0 U.P. Asbestos Limited M/s. Ganga Corporation Pvt. Ltd. Promotor Group Interest paid - 10382600000 0 0 U.P. Asbestos Limited AMITABH TAYAL Managing director Remuneration - 92414700000 0 0 U.P. Asbestos Limited PRIYANK TAYAL Whole Time Director Remuneration - 161684600000 0 0 U.P. Asbestos Limited SHAILLY TAYAL Related Party Remuneration - 30000000000 0 0 U.P. Asbestos Limited GAURAV ARORA KMP Remuneration - 107662300000 0 0 U.P. Asbestos Limited SAKSHI PANDEY KMP Remuneration - 51611700000 0 0 -2099301400000 Audited true S. N. Kapur & Associates (Chartered Accountants) true 2028-12-31