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 20-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 20-01-2026   16:30:00
End date and time of board meeting 20-01-2026   16:40:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,475.25 5,148.68
Other income 49.52 4,311.00
Total income 1,524.77 9,459.68
2 Expenses
(a) Cost of materials consumed 581.40 1,381.17
(b) Purchases of stock-in-trade 5.60 113.58
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,355.96) (8,379.23)
(d) Employee benefit expense 330.68 784.08
(e) Finance costs 289.65 831.37
(f) Depreciation, depletion and amortisation expense 86.54 255.03
(f) Other Expenses
1 Other Expenses 240.41 982.70
2 Purchases of Land and related cost 8,199.30 8,231.11
Total other expenses 8,439.71 9,213.81
Total expenses 1,377.62 4,199.81
3 Total profit before exceptional items and tax 147.15 5,259.87
4 Exceptional items 0.00 0.00
5 Total profit before tax 147.15 5,259.87
6 Tax expense
7 Current tax (15.07) 706.72
8 Deferred tax 61.11 427.72
9 Total tax expenses 46.04 1,134.44
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 101.11 4,125.43
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 101.11 4,125.43
17 Other comprehensive income net of taxes 14.24 15.79
18 Total Comprehensive Income for the period 115.35 4,141.22
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 114.233 3,928.795
Total profit or loss, attributable to non-controlling interests (13.123) 196.635
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 128.473 3,944.585
Total comprehensive income for the period attributable to owners of parent non-controlling interests (13.123) 196.635
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 0.54 22.08
Diluted earnings (loss) per share from continuing operations 0.54 22.08
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 0.54 22.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.54 22.08
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) ThestatementofunauditedconsolidatedfinancialresultsincludestheresultsofUmiyaBuildconlimited(FormerlyknownasMro-TekRealtyLimited) 'theCompany'or'theHolding Company' and the following subsidiary collectively referred as 'the Group' hereinunder: Subsidiary: Mro-Tek Private Limited (Formerly known as Mro-Tek Technologies Private Limited) Umiya Buildtek- Partnership Firm TheabovestatementofunauditedConsolidatedfinancialresultsforthequarterandninemonthsended31stDecember,2025asrecommendedbytheAuditCommittee were approved by the Board of Directors in their respective meeting's held on 20th January 2026. TheConsolidatedfinancialresultsarepreparedinaccordancewithIndianAccountingStandards(IndAS),theprovisionsoftheCompaniesAct,2013(theCompaniesAct),as applicable and guidelines issued by the Securitiesand Exchange Board of India). As per IndAS, 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. The revenue from operations for previous quarter of current year includes sale of land Rs 10 Crores recognised in Umiya Buildtek, partnership firm. The profit after tax impact arising out of this sale of land transaction during the previous quarter of current year is Rs 6.29 Crores. Other Income Includes Profit on Sale of Property located at Electronic City, Bangalore for Rs.4041.95 Lakhs during the nine months ended 31st December 2025. OtherExpensesincludeLossonWriteoffofFactoryBuildingandOtherAssetsofRs.315.22LakhsandCommissionofRs35LakhsonaccountofSaleofLandduringthenine months ended 31st December 2025. ThegrouphasrecognisedDeferredTaxAsset&ClosingBalanceason31stDecember2025wasRs.175.13Lakhs(ForPreviousYear DeferredTaxAssetofRs608.16lakhs) as stipulated under IND Accounting Standard 12, on Income Taxes, prescribed under the Act. 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 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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Product 0.0075215 1,989.18
2 Real-Estate 0.0038674 2,071.52
3 Solutions 0.0033636 1,087.98
Total Segment Revenue 1,475.25 5,148.68
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,475.25 5,148.68
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Product 488.03 1,009.81
2 Real-Estate 386.74 1,882.07
3 Solutions 242.21 739.37
Total Profit before tax 1,116.98 3,631.25
i. Finance cost 289.65 831.37
ii. Other Unallocable Expenditure net off Unallocable income 680.18 (2,459.99)
Profit before tax 147.15 5,259.87
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Product 1,217.44 1,217.44
2 Real-Estate 19,355.32 19,355.32
3 Solutions 4,287.62 4,287.62
Total Segment Asset 24,860.38 24,860.38
Un-allocable Assets 1,707.64 1,707.64
Net Segment Asset 26,568.02 26,568.02
4 Segment Liabilities
Segment Liabilities
1 Product 158.86 158.86
2 Real-Estate 9,491.29 9,491.29
3 Solutions 560.34 560.34
Total Segment Liabilities 10,210.49 10,210.49
Un-allocable Liabilities 4,898.82 4,898.82
Net Segment Liabilities 15,109.31 15,109.31
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 (14.24) (15.79)
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 14.24 15.79