Below are the financial statements of UPL, including the income statement and balance sheet for the company's latest fiscal year. All figures are accurate, verifiable, and fully traceable to the original annual filing where disclosed.
| All figures in billions of INR | 2024 | 2023 |
|---|---|---|
| Revenue | — | — |
| Revenue from operations | 430.98a | 535.76a |
| Other income | 4.83a | 4.77a |
| Total income | 435.81a | 540.53a |
| Expenses | — | — |
| Cost of materials and components consumed (including (increase)/decrease in inventory of finished goods, work-in-progress and traded goods and purchase of stock-in-trade) | -244.94a | -272.81a |
| Employee benefits expense | -46.82a | -50.56a |
| Finance costs | -38.52a | -29.63a |
| Impairment loss on trade receivables | -0.91a | -1.23a |
| Depreciation and amortisation expenses | -27.63a | -25.47a |
| Exchange difference (net) on trade receivables, trade payables, etc. | -9.76a | -9.64a |
| Other expenses | -83.16a | -99.56a |
| Total expenses | -451.74a | -488.9a |
| (Loss)/ profit before share of profit/(loss) of equity accounted investee, exceptional items and tax | -15.93a | 51.63a |
| Share of (loss)/ profit of associates and joint ventures | -2.42a | 1.57a |
| (Loss)/ profit before exceptional items and tax | -18.35a | 53.2a |
| Exceptional items | 2.52a | 1.7a |
| (Loss)/ profit before tax | -20.87a | 51.5a |
| Tax expenses | -2.09a | -7.36a |
| Current tax | -8a | -15.66a |
| Adjustments of tax relating to earlier years | -0.1a | -0.6a |
| Deferred tax | -9.99a | -7.7a |
| (Loss)/ profit for the year | -18.78a | 44.14a |
| Attributable to | — | — |
| Owners of the parent | -12a | 35.7a |
| Non-controlling interests | -6.78a | 8.44a |
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