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 Consolidated
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



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 Consolidated
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 128260000
Other income 413309000
Total income 541569000
2 Expenses
(a) Cost of materials consumed 38029000
(b) Purchases of stock-in-trade 1486000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 48000
(d) Employee benefit expense 22927000
(e) Finance costs 27275000
(f) Depreciation, depletion and amortisation expense 8418000
(f) Other Expenses
1 Other Expenses 54828000 54828000
2 Purchases of Land and related cost 2980000 2980000
Total other expenses 57808000
Total expenses 155991000
3 Total profit before exceptional items and tax 385578000
4 Exceptional items 0
5 Total profit before tax 385578000
6 Tax expense
7 Current tax 35648000
8 Deferred tax 35592000
9 Total tax expenses 71240000
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 314338000
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 314338000
17 Other comprehensive income net of taxes 155000
18 Total Comprehensive Income for the period 314493000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 314344000
Total profit or loss, attributable to non-controlling interests -6000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 314499000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -6000
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 16.82
Diluted earnings (loss) per share from continuing operations 16.82
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 16.82
Diluted earnings (loss) per share from continuing and discontinued operations 16.82
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 Consolidated 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 Consolidated 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, Banglore 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. 315.22 Lakhs and Commission of Rs 35 Lakhs on account of Sale of Land during the Quarter Ended 30th June 2025.t n7. The group has recognised Deferred Tax Asset & Closing Balance as on 30th June 2025 was Rs. 251.72 Lakhs For Previous Year: Deferred Tax Asset of Rs 608.16 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.t



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 50344000 50344000
2 Real Estate 42449000 42449000
3 Solutions 35467000 35467000
Total Segment Revenue 128260000
Less: Inter segment revenue 0 0
Revenue from operations 128260000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 23424000 23424000
2 Real Estate 42433000 42433000
3 Solutions 23967000 23967000
Total Profit before tax 89824000
i. Finance cost 27275000 27275000
ii. Other Unallocable Expenditure net off Unallocable income -323029000 -323029000
Profit before tax 385578000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 146909000 146909000
2 Real Estate 2065367000 2065367000
3 Solutions 369600000 369600000
Total Segment Asset 2581876000 2581876000
Un-allocable Assets 8170000 8170000
Net Segment Asset 2590046000 2590046000
4 Segment Liabilities
Segment Liabilities
1 Product 43402000 43402000
2 Real Estate 854286000 854286000
3 Solutions 29252000 29252000
Total Segment Liabilities 926940000 926940000
Un-allocable Liabilities 530176000 530176000
Net Segment Liabilities 1457116000 1457116000
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 Consolidated
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 0
5 Total Other comprehensive income 155000