Integrated Filing — IndAS



General information about company
Scrip Code 543930
NSE Symbol URAVIDEF
MSEI Symbol NA
ISIN INE568Z01015
Name of company URAVI DEFENCE AND TECHNOLOGY 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 Single segment
Description of single segment Manufacture and Supply of Automotive Components
Start date and time of board meeting 12-Aug-2025   16:18:00
End date and time of board meeting 12-Aug-2025   16:45:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There have been no defaults on loans and debt securities



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 83600000
Other income 2414000
Total income 86014000
2 Expenses
(a) Cost of materials consumed 40212000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -934000
(d) Employee benefit expense 13988000
(e) Finance costs 3845000
(f) Depreciation, depletion and amortisation expense 4953000
(f) Other Expenses
1 Other Expenses 19097000 19097000
Total other expenses 19097000
Total expenses 81161000
3 Total profit before exceptional items and tax 4853000
4 Exceptional items 0
5 Total profit before tax 4853000
6 Tax expense
7 Current tax 1617000
8 Deferred tax -470000
9 Total tax expenses 1147000
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 3706000
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 3706000
17 Other comprehensive income net of taxes -105000
18 Total Comprehensive Income for the period 3601000
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 113600000
Face value of equity share capital 10
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 0.33
Diluted earnings (loss) per share from continuing operations 0.32
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 0.33
Diluted earnings (loss) per share from continuing and discontinued operations 0.32
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 Statement has been prepared in accordance with the Companies (Ind AS) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n2. The above unaudited standalone financial results of the company for quarter ended June 30, 2025, were reviewed by audit committee and approved by Board of Directors at their meeting held on August 12,2025. The statutory auditor's of the company has carried out a limited review of the above results for quarter ended June 30, 2025. n3. The Company is primarily engaged in the activity of manufacturing and supply of automotive components and considers it to be a single reportable business segment. The Company Operates in a single segment, hence segment reporting in terms of Ind AS-108 is not applicable. n4. During FY 2024-25, the Company issued 15,00,000 partly paid share warrants on a preferential basis each convertible into 1 Equity Share of face value of Rs 10/- aggregating to Rs 1,881.00 lakhs & 2,60,000 warrants were converted into equity shares at an average price of Rs 330 per share in FY 2024-25. Out of remaining 12,40,000 share warrants in the opening of quarter, the company received payment in full of 1,00,000 share warrants and these 1,00,000 warrants were converted into equity shares at an average price of Rs 330 per share during the quarter. n5. There are no investor complaints pending as on June 30, 2025. n6. Previous periods’ figures have been regrouped / reclassified where required to make them compatible with the figures of current periods.



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
1 Acturial gain/(loss) on employee defined benefit funds recognised in othernComprehensive Income -141000 -141000
Total Amount of items that will not be reclassified to profit and loss -141000
2 Income tax relating to items that will not be reclassified to profit or loss -36000
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 -105000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 17-May-2024
Amount Raised 188100000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment of our existing loans 10% of the allocated sum will be dedicated to the repayment of loans. The company has entered into various financing arrangements with banks, which include term loans and working capital facilities, including fund based and non-fund-based borrowings. Company proposes to utilise an estimated amount towards full or partial repayment or pre-payment of all or a portion of the principal amount on certain loans availed by our Company and the accrued interest thereon in the case of certain loans availed by our Company. NA 49500000 0 0 0
2 Facilitating inorganic growth opportunities Approximately 60% of the funds derived from the aforementioned preferential allotment will be allocated towards fostering inorganic growth initiatives, encompassing the acquisition of investments in external entities. NA 297000000 0 173241000 0
3 Funding capital expenditures for expansion Approximately 15% of the preferential allotment will be earmarked for capital expenditures aimed at expansion initiatives NA 74250000 0 8950000 0
4 Catering to general corporate and working Capital requirement Approximately 15% of the allotment will be allocated towards working capital requirements and general corporate purposes. NA 74250000 0 28571000 0


Signatory Details
Name of signatory Kaushik Gada
Designation of person Chief Financial Officer
Place Mumbai
Date 12-Aug-2025