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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 15-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-10-2025   10:30:00
End date and time of board meeting 15-10-2025   11:10:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 04-08-2023
Indicate Company website link for updated RPT policy of the Company www.mro-tek.com
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,053.65 2,039.19
Other income 632.89 4,850.20
Total income 1,686.54 6,889.39
2 Expenses
(a) Cost of materials consumed 129.33 414.01
(b) Purchases of stock-in-trade 93.11 107.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 132.05 75.67
(d) Employee benefit expense 224.13 453.40
(e) Finance costs 268.95 541.69
(f) Depreciation, depletion and amortisation expense 79.31 158.51
(f) Other Expenses
1 Other Expenses 158.96 664.26
2 Purchase of land 2.01 31.81
Total other expenses 160.97 696.07
Total expenses 1,087.85 2,447.33
3 Total profit before exceptional items and tax 598.69 4,442.06
4 Exceptional items 0.00 0.00
5 Total profit before tax 598.69 4,442.06
6 Tax expense
7 Current tax 0.00 346.00
8 Deferred tax 12.83 370.98
9 Total tax expenses 12.83 716.98
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 585.86 3,725.08
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 585.86 3,725.08
17 Other comprehensive income net of taxes (2.86) (1.30)
18 Total Comprehensive Income for the period 583.00 3,723.78
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 934.23 934.23
Face value of equity share capital 5 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 3.14 19.94
Diluted earnings (loss) per share from continuing operations 3.14 19.94
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.14 19.94
Diluted earnings (loss) per share from continuing and discontinued operations 3.14 19.94
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) The above statement of unaudited standalone financial results for the quarter and six months ended 30th September 2025 as recommended by the Audit Committee were approved by the Board of Directors in their respective meeting's held on 15th October 2025. 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. 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. For the purpose of Segment Reporting, Products, Solutions and Real Estate Development, constitute primary business segments. 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. 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. The Company has recognised Deferred Tax Asset & Closing Balance as on 30th September 2025 was Rs. 239.36 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 631.46
Capital work-in-progress 0.00
Investment property 10,800.66
Goodwill 0.00
Other intangible assets 181.07
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 2,491.82
Trade receivables, non-current 407.43
Loans, non-current 0.00
Other non-current financial assets 2,889.52
Total non-current financial assets 5,788.77
Deferred tax assets (net) 239.36
Other non-current assets 473.58
Total non-current assets 18,114.90
2 Current assets
Inventories 1,369.45
Current financial asset
Current investments 0.00
Trade receivables, current 1,500.97
Cash and cash equivalents 0.26
Bank balance other than cash and cash equivalents 2,669.61
Loans, current 0.00
Other current financial assets 181.20
Total current financial assets 4,352.04
Current tax assets (net) 124.98
Other current assets 1,400.80
Total current assets 7,247.27
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 25,362.17
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 934.23
Other equity 10,325.33
Total equity attributable to owners of parent 11,259.56
Non controlling interest
Total equity 11,259.56
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 10,849.80
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 152.64
Total non-current financial liabilities 11,002.44
Provisions, non-current 44.18
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 1,193.79
Total non-current liabilities 12,240.41
Current liabilities
Current financial liabilities
Borrowings, current 1,175.84
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.92
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 68.43
Total Trade payable 69.35
Other current financial liabilities 326.46
Total current financial liabilities 1,571.65
Other current liabilities 240.77
Provisions, current 49.78
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,862.20
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 14,102.61
Total equity and liabilites 25,362.17
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 0.0021322 0.0042619
2 Real Estate 0.0042939 0.0086138
3 Solutions 0.0041104 0.0075162
Total Segment Revenue 1,053.65 2,039.19
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,053.65 2,039.19
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 92.58 133.79
2 Real Estate 429.86 861.69
3 Solutions 257.87 497.16
Total Profit before tax 780.31 1,492.64
i. Finance cost 268.95 541.69
ii. Other Unallocable Expenditure net off Unallocable income (87.32) (3,491.11)
Profit before tax 598.68 4,442.06
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 910.14 910.14
2 Real Estate 17,610.55 17,610.55
3 Solutions 4,951.40 4,951.40
Total Segment Asset 23,472.09 23,472.09
Un-allocable Assets 1,890.08 1,890.08
Net Segment Asset 25,362.17 25,362.17
4 Segment Liabilities
Segment Liabilities
1 Product 96.25 96.25
2 Real Estate 8,887.64 8,887.64
3 Solutions 394.79 394.79
Total Segment Liabilities 9,378.68 9,378.68
Un-allocable Liabilities 4,723.93 4,723.93
Net Segment Liabilities 14,102.61 14,102.61
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 2.86 1.30
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 0.00 0.00
5 Total Other comprehensive income (2.86) (1.30)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,442.06
Adjustments for reconcile profit (loss)
Adjustments for finance costs 533.17
Adjustments for decrease (increase) in inventories 222.25
Adjustments for decrease (increase) in trade receivables, current 116.39
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (523.45)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (6.82)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (15.06)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 8.52
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 158.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 10.72
Adjustments for provisions, non-current 7.98
Adjustments for other financial liabilities, current 123.90
Adjustments for other financial liabilities, non-current 89.14
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 217.04
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (4.26)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (3,726.72)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (419.39)
Total adjustments for reconcile profit (loss) (3,642.16)
Net cash flows from (used in) operations 799.90
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 206.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 593.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 2,001.64
Purchase of property, plant and equipment 46.97
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets (1,379.61)
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 85.74
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (48.19)
Net cash flows from (used in) investing activities 612.61
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (502.98)
Repayments of borrowings 704.50
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,207.48)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1.87)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1.87)
Cash and cash equivalents cash flow statement at beginning of period 2.13
Cash and cash equivalents cash flow statement at end of period 0.26





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Umiya Buildcon Limited Gauri Aniruddha Mehta Promoter and Non-Executive Director Remuneration 0.66 Approved 0.66 0.00 0.00 Textual Information(1)
2 Umiya Buildcon Limited Aniruddha Mehta Managing Director Remuneration 200.00 Approved 66.75 0.00 0.00 Textual Information(2)
3 Umiya Buildcon Limited Umiya Builders and Developers Entity in which directors are interested in Purchase of goods or services 10,000.00 Approved 0.00 480.00 480.00 Textual Information(3)
4 Umiya Buildcon Limited MRO-TEK Private Limited Wholly Owned Subsidiary Purchase of goods or services 3,000.00 Approved 333.72 348.06 681.78
5 Umiya Buildcon Limited MRO-TEK Private Limited Wholly Owned Subsidiary Sale of goods or services 597.84 Approved 597.84 0.00 138.39
6 Umiya Buildcon Limited Khushali Mehta Daughter of Managing Director Remuneration 2.50 Approved 1.95 0.00 0.00 Textual Information(4)
7 Umiya Buildcon Limited Umiya Buildtek Subsidiary Investment 50.00 Approved 50.00 0.00 0.00 Textual Information(5)
Total value of transaction during the reporting period 1,050.92



Text Block

Textual Information(1) Sitting fee
Textual Information(2) Approved by shareholders
Textual Information(3) Approved by shareholders
Textual Information(4) Remuneration upto Rs. 2,50,000 per month
Textual Information(5) Investment in the form of capital contribution