Name: Capital Market Publishers India Pvt. Ltd.
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BSE Code : 512070 | NSE Symbol : UPL | ISIN : INE628A01036 | Industry : Agro Chemicals |

Profit and Loss

Particulars (₹ Cr)	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Revenue From Operations	5,398.00	9,032.00	16,449.00	11,345.00	9,641.00
Sale of Products	5,028.00	8,683.00	16,229.00	11,146.00	9,468.00
Sale of Services	238.00	181.00	66.00	37.00	27.00
Income from Investment and Financial Services	0.00	0.00	0.00	0.00	0.00
Income from Insurance Operations	0.00	0.00	0.00	0.00	0.00
Other Operating Revenue	132.00	168.00	154.00	162.00	146.00
Less: Excise Duty / GST	0.00	0.00	0.00	0.00	0.00
Revenue From Operations - Net	5,398.00	9,032.00	16,449.00	11,345.00	9,641.00
Other Income	804.00	448.00	631.00	113.00	506.00
Total Revenue	6,202.00	9,480.00	17,080.00	11,458.00	10,147.00
Changes in Inventories	436.00	-521.00	-678.00	-256.00	248.00
Cost of Material Consumed	2,962.00	4,761.00	8,690.00	5,639.00	4,705.00
Internally Manufactured Intermediates Consumed	0.00	0.00	0.00	0.00	0.00
Purchases of Stock-in-Trade	841.00	1,934.00	1,870.00	872.00	607.00
Employee Benefits	115.00	369.00	767.00	685.00	646.00
Total Other Expenses	643.00	1,637.00	3,743.00	2,785.00	2,230.00
Manufacturing / Operating Expenses	196.00	579.00	2,260.00	1,497.00	1,097.00
Administrative and Selling Expenses	304.00	585.00	975.00	761.00	675.00
Other Expenses	143.00	473.00	508.00	527.00	458.00
Finance Costs	144.00	188.00	377.00	307.00	272.00
Depreciation and Amortization	130.00	431.00	1,044.00	977.00	891.00
Total Expenses	5,271.00	8,799.00	15,813.00	11,009.00	9,599.00
Profit Before Exceptional Items and Tax	931.00	681.00	1,267.00	449.00	548.00
Exceptional Items Before Tax	0.00	0.00	-6.00	-15.00	-10.00
Profit Before Extraordinary Items and Tax	931.00	681.00	1,261.00	434.00	538.00
Extraordinary Items Before Tax	0.00	0.00	0.00	0.00	0.00
Other Adjustments Before Tax	0.00	0.00	0.00	0.00	0.00
Profit Before Tax	931.00	681.00	1,261.00	434.00	538.00
Taxation	40.00	108.00	85.00	214.00	77.00
Current Tax	46.00	109.00	220.00	195.00	55.00
MAT Credit Entitlement	0.00	0.00	0.00	0.00	0.00
Deferred Tax	-6.00	-1.00	-135.00	19.00	22.00
Other Tax	0.00	0.00	0.00	0.00	0.00
Adjust for Previous Year	0.00	0.00	0.00	0.00	0.00
Profit After Tax	891.00	573.00	1,176.00	220.00	461.00
Extraordinary Items After Tax	0.00	0.00	0.00	0.00	0.00
Discontinued Operations After Tax	317.00	402.00	0.00	0.00	0.00
Profit / (Loss) from Discontinuing Operations	422.00	603.00	0.00	0.00	0.00
Tax Expenses of Discontinuing Operations	-105.00	-201.00	0.00	0.00	0.00
Profit Attributable to Shareholders	1,208.00	975.00	1,176.00	220.00	461.00
Adjustments to Net Income	0.00	0.00	0.00	0.00	0.00
Preference Dividend	0.00	0.00	0.00	0.00	0.00
Profit Attributable to Equity Shareholders	1,208.00	975.00	1,176.00	220.00	461.00
Earning Per Share - Basic	16.09	12.96	15.39	2.88	6.03
Earning Per Share - Diluted	16.09	12.96	15.39	2.88	6.03

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UPL Ltd

Profit and Loss