Integrated Filing — IndAS



General information about company
Scrip Code 532376
NSE Symbol UMIYA-MRO
MSEI Symbol NOTLISTED
ISIN INE398B01018
Name of company UMIYA BUILDCON LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-Jul-2025   16:00:00
End date and time of board meeting 08-Jul-2025   16:15:00
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 the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NOT APPLICABLE



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 98554000
Other income 422552000
Total income 521106000
2 Expenses
(a) Cost of materials consumed 28468000
(b) Purchases of stock-in-trade 1486000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5637000
(d) Employee benefit expense 22927000
(e) Finance costs 27274000
(f) Depreciation, depletion and amortisation expense 7920000
(f) Other Expenses
1 Other Expenses 51350000 51350000
2 Purchase of land and related costs 2980000 2980000
Total other expenses 54330000
Total expenses 136768000
3 Total profit before exceptional items and tax 384338000
4 Exceptional items 0
5 Total profit before tax 384338000
6 Tax expense
7 Current tax 34600000
8 Deferred tax 35813000
9 Total tax expenses 70413000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 313925000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 313925000
17 Other comprehensive income net of taxes 155000
18 Total Comprehensive Income for the period 314080000
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 93423000
Face value of equity share capital 5
27 Details of debt securities
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 16.8
Diluted earnings (loss) per share from continuing operations 16.8
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 16.8
Diluted earnings (loss) per share from continuing and discontinued operations 16.8
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above statement of unaudited standalone results for the quarter ended 30th June 2025 as recommended by the Audit Committee were approved by the Board of Directors in their respective meeting held on 08th July 2025. The figures for the quarter ended 31st March 2025 are balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter ended 31st December 2024, which were subjected to limited review. n2. The Standalone financial results are prepared in accordance with Indian Accounting Standards, the provisions of the Companies Act, 2013, as applicable and guidelines issued by the Securities and Exchange Board of India. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies Indian Accounting Standards Rules, 2015 and Companies (Indian Accounting Standards Amendment Rules 2016.ttttt n3. As per Ind AS, actuarial gains and losses that form part of remeasurement of the net defined benefit liability asset and the corresponding tax effect thereon are recognized in Other Comprehensive Income. n4. For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. ttttt n5. Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for Rs.4041.95 Lakhs during the Quarter Ended 30th June 2025.ttttt n6. Other Expenses include Loss on Writeoff of Factory Building and Other Assets of Rs. 316.87 Lakhs on account of Sale of Land during the Quarter Ended 30th June 2025.ttttt n7 The Company has recognised Deferred Tax Asset & Closing Balance as on 30th June 2025 was Rs. 251.35 Lakhs For Previous Year Deferred Tax Asset of Rs 609.90 Lakhs as stipulated under IND Accounting Standard 12 on Income Taxes, prescribed under the Act. ttttt n8. Figures for the previous period have been regrouped, wherever necessary.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 21297000 21297000
2 Real Estate 43199000 43199000
3 Solutions 34058000 34058000
Total Segment Revenue 98554000
Less: Inter segment revenue 0 0
Revenue from operations 98554000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 4121000 4121000
2 Real Estate 43183000 43183000
3 Solutions 23929000 23929000
Total Profit before tax 71233000
i. Finance cost 27274000 27274000
ii. Other Unallocable Expenditure net off Unallocable income -340379000 -340379000
Profit before tax 384338000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 104445000 104445000
2 Real Estate 1857887000 1857887000
3 Solutions 354948000 354948000
Total Segment Asset 2317280000 2317280000
Un-allocable Assets 203416000 203416000
Net Segment Asset 2520696000 2520696000
4 Segment Liabilities
Segment Liabilities
1 Product 6229000 6229000
2 Real Estate 854286000 854286000
3 Solutions 14999000 14999000
Total Segment Liabilities 875514000 875514000
Un-allocable Liabilities 577525000 577525000
Net Segment Liabilities 1453039000 1453039000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
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 -155000
3 Amount of items that will be reclassified to profit and loss
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
5 Total Other comprehensive income 155000