The bank had registered a net profit of Rs 43.53 crore in the corresponding July-September quarter of 2016-17.
The bank had reported a loss of Rs 211.46 crore in the first quarter of 2017-18.
The gross non-performing assets (NPAs), as a percentage of gross loans as on September 30, 2017, hit 18.80 per cent from 16.26 per cent by the end of September 2016, the bank said in a regulatory filing.
Net NPAs were 11.63 per cent (Rs 7,279.64 crore) of the net advances, up from 11.19 per cent (Rs 7,185.23 crore).
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The bank's provisioning for bad assets increased to Rs 876.15 crore for the second quarter of this fiscal against Rs 469.41 crore year earlier.
As per the RBI's direction for initiating insolvency process, the bank is required to make additional provision of Rs 436.14 crore in respect of seven accounts covered under provisions of Insolvency and Bankruptcy Code (IBC) over three quarters starting from September 2017.
Total income fell to Rs 2,584.89 crore during September quarter 2017-18 from Rs 2,893.31 crore in the same duration year ago.
The net interest income, which is the difference between interest earned and interest expended, remained flat at Rs 376.26 crore during the quarter.
United Bank of India said its investment increased from Rs 50,320 crore during the quarter from Rs 50,245 crore.
The capital adequacy ratio stood at 10.70 per cent with the tier I capital at 7.98 per cent as on September 30, 2014.
United Bank of India stock closed 1.36 per cent down at Rs 18.10 on BSE.